Archives: Tooltips

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 personnel costs, interest on debt, purchase of raw materials and consumer goods, third-party services, equipment maintenance, subsidies to entities (for running costs) and […]

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Revenue classification detail code, consisting of four digits, with the purpose of identifying revenue peculiarities. It is optional to use, depending on the need to specify the resource. Part of: Classification of Nature of Income.

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Transfer of budgetary credits granted to a given budgetary unit, which can be carried out between units of the same body (budgetary provision – internal decentralization) or between units of different bodies (Credit Detachment – external decentralization). Decree No. 10,426/2020. Specific Concepts: Credit Highlight and Budgetary Provision.

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Negative primary result. General Concept: Primary Result.

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Negative nominal result. General Concept: Nominal Result.

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Instrument that projects for the Financial Year the limits for Payment of expenses authorized in the budget law and Remains Payable, by body. LRF, art. 8th; Law No. 4,320/1964, arts. 47 and 48. See also: Decree on Budgetary and Financial Programming (DPOF) and Financial Programming. CTN See National Tax Code (CTN)DEA See Expenses from Previous Years (DEA)Contingency Decree […]

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