"Expenditure(s)" means:

1. (a) The cost of goods delivered or services rendered, whether paid or unpaid;
2. (b) Expenses, except depreciation;
3. (c) Provision for debt retirement not reported as a liability of the fund from which retired; and
4. (d) Capital outlays.

Source. #13489, eff 11-15-22 (see Revision Note at chapter heading for Rev 1700)