5 M.R.S. §46: Descriptions of expenditures

Descriptions of expenditures under all funds and accounts shall be made in using generally the following categories and subcategories:

1. Personal services. Personal services:

A. Wages and salaries;

B. Retirement.

2. All other. All other:

A. Commodities;

B. Grants, subsidies and pensions;

C. Transfers to other funds;

D. Computer services;

E. All other rents;

F. All other contractual services.

3. Capital expenditures. Capital expenditures:

A. Buildings and improvements;

B. Equipment;

C. Purchases of land.