Current Expenditure: destined to current transactions.

• Purchases: expenditure on current goods that do not produce an increase in capital, with a duration of under one year, that are not included in the inventory and are not reiterative.
• Exterior Services: includes repairs and conservation, professional independent services, supplies, transports, insurance premiums, banking services etc.
• Personnel expenses: wages and salaries, Social Security and other personnel expenses.
• Others: include taxes, financial expenses, amortisation funds, variations in stock, fixed asset losses and exceptional expenses.
• Transfers to families: includes the loans to individuals destined to financing current operations without compensation, through programmes directed to solving situations of need. They are all those included in the Plan to Fight Against Poverty (Social Emergency Aid -A.E.S.- and Minimal Insertion Admission -I.M.I.-) as well as the L.I.S.M.I. (services that form part of the Law on the Social Integration of the Handicapped) and the F.B.S. (Social Welfare Funds) that are granted to provide food to those persons who due to age or disability do not have access to employment or dispose of other income with which to meet the basic needs of life.
  

Capital Expenditure: includes the acquisition of inventory goods whether moveable assets or immovable assets.