Expenses for the maintenance and operation of public services in general that do not directly contribute to the formation or acquisition of a capital asset. Examples are: salaries and staff costs, interest on debt, purchase of raw materials and consumer goods, third-party services, equipment maintenance, subsidies to entities (for running costs) and transfers to public entities (for running costs). ).

• See also: Costing Expense.
• General Concept: Budget Expenditure <quanto à categoria econômica>.
• It has parts: Interest and Debt Charges, Other Current Expenses It is Personal and Social Charges { Social and Personal Charges }.
• Part of: Economic Category of Expense.