Descriptions of expenditures under all funds and accounts shall be made in using generally the following categories and subcategories: [PL 1975, c. 436, §5 (AMD).]
1. Personal services. Personal services:
A. Wages and salaries; [PL 1973, c. 612, §1 (NEW).]
B. Retirement. [PL 1973, c. 612, §1 (NEW).]
2. All other. All other:
A. Commodities; [PL 1973, c. 612, §1 (NEW).]
B. Grants, subsidies and pensions; [PL 1973, c. 612, §1 (NEW).]
C. Transfers to other funds; [PL 1973, c. 612, §1 (NEW).]
D. Computer services; [PL 1973, c. 612, §1 (NEW).]
E. All other rents; [PL 1973, c. 612, §1 (NEW).]
F. All other contractual services. [PL 1973, c. 612, §1 (NEW).]
3. Capital expenditures. Capital expenditures:
A. Buildings and improvements; [PL 1973, c. 612, §1 (NEW).]
B. Equipment; [PL 1973, c. 612, §1 (NEW).]
C. Purchases of land.