Classification that aims to identify the objects of expenditure within the scope of each GND, such as salaries and fixed benefits, interest, daily allowances, consumables, third-party services provided in any form, social subsidies, works and installations, equipment and permanent material , aid, amortization and others that the Public Administration uses to achieve its purposes.

• Law No. 4320/1964, arts. 13 and 15; MTO.
• Part of: Expense Nature Classification.