Direct Expenditure

All expenditure except that classified as inter­govern­mental.  It includes “direct current expenditure” (salaries, wages, fees, commissions and purchases of supplies, materials, and contractual services) and “capital outlays” (con­struction and purchase of equipment, land, and existing structures). Capital outlays are included for the year when the direct expenditure is made, regardless of how the funds are raised (for example, by bond issue) or when they are paid back.