Example of Expenditure Classifications

Expenditures are divided into expenditure categories and revenue categories. Within these groups, expenditures are further classified by expenditure type classes, expenditure types, and nonlabor resources.

Expenditure Classifications

This following graphic shows examples of expenditure classifications. Each expenditure type consists of an expenditure category, a unit of measure and one or more expenditure type classes.

Following are the expenditure categories, units of measure, and expenditure type classes for each expenditure type shown in the diagram.

• Administrative

  • Expenditure Category: Labor

  • Unit of Measure: Hours

  • Expenditure Type Class: Straight Time

• Clerical

  • Expenditure Category: Labor

  • Unit of Measure: Hours

  • Expenditure Type Classes: Straight Time and Overtime

• Consulting

  • Expenditure Category: Outside Services

  • Unit of Measure: Currency

  • Expenditure Type Classes: Supplier Invoices, Expense Reports, and Usages

• Photo Processing

  • Expenditure Category: Product Development

  • Unit of Measure: Currency

  • Expenditure Type Classes: Supplier Invoices and Expense Reports