- Look at the description of the budget line to see whether words such as _rehabilitation_ or _refurbishment_ appear.

- Look for expenditures that relate to major repair and restoration of degraded existing assets to their original condition without resulting in any upgrading or expansion of capacity.

- Look for large maintenance activities that span more than a one-year duration.

Also, the IMF economic classification does not provide a definition of maintenance, nor does it provide a breakdown good enough to tailor an accurate derived estimation. Given this structural constraint on the reporting format and therefore the way the data are collected, a proxy for maintenance— as good as any other—is to use the category ―use of goods and services,‖ which essentially comprises all current expenditures, excluding wages and salaries, transfers, depreciation, and subsidies. Despite this drawback, using the GFSM 2001 facilitates the sustainability of the exercise and cross-country comparison .

It is likely that consumption of fixed capital will be difficult to allocate by function, especially if only aggregated figures for total government capital stock and consumption of fixed capital are compiled. In these circumstances, approximations will have to be used. One possibility may be to distribute consumption of fixed capital according to the assets acquired. Thus, the COFOG statistics should be cross-classified at least with total expense and acquisition of nonfinancial assets.

**Table 3.4 Economic classification of government expenditures—capital expenditures**

|**Category/subcategory**|**Definitions**|
|---|---|
|**Buildings, structures,**<br>**machinery, and equipment**|Explicit spending flows allocated to capital investment during the period recorded. Includes flows into new<br>assets and rehabilitation of existing ones.|
|**_Of which rehabilitation_**|If the government do not classify rehabilitation expenditures, it will be useful to state the approximate amount<br>used for rehabilitation. This could be done by estimating capital expenditures on new fixed assets and then<br>deducting those from total capital expenditures. Alternatively, the split between new and rehabilitation<br>expenditures can be allocated on a project-by-project basis.|
|**_Of which external-funded_**<br>**_capital—budget support_**|External funding that enters the budget with no earmarking but that can be traced to infrastructure sectors.|
|**_Of which external-funded_**<br>**_capital—earmarked projects_**|External funding earmarked for specific projects.|
|**Other fixed assets**|Other fixed assets consist of cultivated assets and intangible fixed assets.|
|**Other capital expenditure**|Includes capital expenditures not elsewhere classified, for example, capital tax and compensation for<br>damages caused by natural disasters.|
|**Capital transfers**|This category captures transfers of conditional grants for capital financing to lower levels of local<br>government.|

_Source: Adapted from IMF(2001)_ . _Note_ : See annex 4 for a more detailed description of the content of each category.

# Fiscal data templates at the government level

Templates 9 and 10 are used to guide data collection at the government level. Template 9 collects data variables that would provide the overall budget context of infrastructure budgetary overlays in other 40