expenditure structure table of contents page i introduction ii a general b levels definitions coding 1 operating expenses fixed asset 21 c debt service 27 d budgetary convenience codes 29 the is mechanism for classifying in systematic manner different types expenditures and collecting information used accounting control financial management budgeting purposes character broadest grouping based on designated use characters consist three major divisions 2 object subdivision which describes an aggregation objects 3 organization subobjects 4 subobject distinct 5 classification code consists four digits identify following components first digit denotes such as 1000 2000 3000 second
