Grouping composed of expense classifications by economic category, GND, MA, Expense Element and Expense Sub-Element. The unfolding by Expense Element is mandatory from execution and the sub-element is optional to meet the needs of accounting and Budget Execution Control.

• Ordinance STN/SOF 163/2001, arts. 3rd, § 5th, and 6th.
• It has parts: Economic Category of Expense, Expense Element, Expenditure Nature Group (GND) It is Application Modality (MA).
• Part of: Classification of Public Expenditure.