"Expenditure(s)" mean

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

Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98; ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from Rev 2001.05); ss by #14072, eff 9-10-24