department of planning and budget l december 2002 i special edition includes object 1170 s wta & it codes expenditure structure table contents page introduction ii a general b levels definitions coding 1 operating expenses fixed asset 21 c debt service 27 d budgetary convenience 29 budgetl the is mechanism for classifying in systematic manner different types expenditures collecting information used accounting control financial management budgeting purposes character broadest grouping based on designated use characters consist three major divisions 2 subdivision which describes an aggregation objects 3 organization subobjects 4 subobject distinct 5 classification
