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

1. 1. Personal services Personal services:

   1. A. Wages and salaries;

      [PL 1973, c. 612, §1 (NEW).]

   2. B. Retirement.

      [PL 1973, c. 612, §1 (NEW).]

   [PL 1973, c. 612, §1 (NEW).]

2. 2. All other All other:

   1. A. Commodities;

      [PL 1973, c. 612, §1 (NEW).]

   2. B. Grants, subsidies and pensions;

      [PL 1973, c. 612, §1 (NEW).]

   3. C. Transfers to other funds;

      [PL 1973, c. 612, §1 (NEW).]

   4. D. Computer services;

      [PL 1973, c. 612, §1 (NEW).]

   5. E. All other rents;

      [PL 1973, c. 612, §1 (NEW).]

   6. F. All other contractual services.

      [PL 1973, c. 612, §1 (NEW).]

   [PL 1973, c. 612, §1 (NEW).]

3. 3. Capital expenditures Capital expenditures:

   1. A. Buildings and improvements;

      [PL 1973, c. 612, §1 (NEW).]

   2. B. Equipment;

      [PL 1973, c. 612, §1 (NEW).]

   3. C. Purchases of land.

      [PL 1973, c. 612, §1 (NEW).]

   [PL 1973, c. 612, §1 (NEW).]

PL 1973, c. 612 (NEW). PL 1975, c. 436, §5 (AMD).