Uses:

I. Public Expenditures
Chapter 1. Wages and compensation of employees
- Group 1 Wages and Allowances
1- Permanent Jobs
2- Temporary Jobs
3- Bonuses
4- Allowances
5- cash benefits
6- In-kind benefits
- Group 2 Insurance Benefits
1- government's social insurance fund.
2- Other Insurance Benefits
- Group 3 Lump-sum Wages and General Reserves
1- Lump-sum Wages
2- General Reserves
- Group 4 Excluded Wages

Chapter 2. Purchase of goods and services

- Group 1 Goods
1- Raw Materials.
2- Operating Fuel and Oils.
3- Fuel and Oils for passenger cars.
4- Spare Parts and Supplies.
5- Packaging and packing materials.
6- Stationery and books.
7- Water and Lighting.
8- Miscellaneous commodities’ requirements.
9- Purchases for resale.
- Group 2 Services
1- Maintenance Expenses.
2- Publishing, advertising, Publicity and reception.
3- Printing, periodicals and Copyright expenses.
4- Public transportation.
5- Post and communication.
6- Rent.
7- Expenses of organizing exhibitions, and conferences.
8- Costs of cultural relations and foreign cooperation.
9- Costs of researches, developments and training of employees.
10- Miscellaneous service expenses.
 - Group 3 Lump Sum Goods and Services, and General Reserves
1- Lump Sum Goods and Services for Special Accounts and Funds.
2- Additional requirements for purchasing goods and services.

Chapter 3. Interest
- Group 1 Foreign Interest
- Group 2 Domestic Interest
- Group 3 Lump-Sum Interest and General Reserves
- Group 4 Excluded interests

Chapter 4. Subsidies, grants, and social benefits

- Group 1 Subsidies
- Group 2 Grants
- Group 3 Social Benefits
- Group 4 Lump-Sum Subsidies, Grants and Social Benefits and
General Reserves
- Group 5 Excluded Subsidies, Grants and Social Benefits

Chapter 5. Other expenditures

- Group 1 Current Expenditures
- Group 2 Lump-Sum Other Expenditures and General Reserves

Chapter 6. Purchase of nonfinancial assets (investments)

- Group 1 Fixed Assets (e.g., Equipment and Buildings)
- Group 2 Non-Produced Assets (e.g., Land)
- Group 3 Other Non-Financial Assets (e.g., scholarships)
- Group 4 Lump Sum Purchase of Non-Financial Assets and General
Reserves

II. Acquisition of Financial Assets

Chapter 7. Acquisition of domestic and foreign financial assets
- Group 1 Acquisition of domestic financial assets
- Group 2 Acquisition of foreign financial assets
- Group 3 Lump Sum Acquisition of domestic and foreign assets, and
General Reserves

III. Loans Repayment

Chapter 8. Domestic and foreign loans repayment
- Group 1 Loans Repayment and amortization of domestic securities
- Group 2 Loans Repayment and amortization of foreign securities
- Group 3 Lump Sum Loans Repayment and General Reserves
 Resources:
I. General Revenue
Chapter 1. Taxes
- Group 1 Taxes on Incomes, Profits and Capital Gains
- Group 2 Taxes on Property
- Group 3 Taxes on Goods and Services
- Group 4 Taxes on international trade
- Group 5 Other taxes

Chapter 2. Grants
- Group 1 Grants from Foreign Governments
- Group 2 Grants from International Organizations
- Group 3 Grants from other Governmental Units

Chapter 3. Other revenues

- Group 1 Property income
- Group 2 Sales of goods and services
- Group 3 Compensations and Fines
- Group 4 Voluntary transfers other than grants
- Group 5 Miscellaneous revenue

II. Proceeds from Acquisition

Chapter 4. Proceeds from lending and sale of financial assets
- Group 1 Domestic Proceeds
- Group 2 Foreign Proceeds
- Group 3 Proceeds from special Accounts and Funds

III. Financing Sources

Chapter 5. Borrowing and issuing securities other than shares
- Group 1 Domestic
- Group 2 Foreign
- Group 3 Borrowing from special accounts and funds