Expenses for the production or generation of new goods or services that will form part of public assets, that is, that directly contribute to the formation or acquisition of a capital asset. Examples are: execution of works and purchase of facilities, equipment and securities representing the capital of companies or entities of any nature.

• See also: Golden Rule.
• General Concept: Budget Expenditure <quanto à categoria econômica>.
• It has parts: Debt Amortization, Financial Investments It is Investments.
• Part of: Economic Category of Expense.