Division 1 Headings common to all three modes of transport

Investment expenditure (headings A 1, B 1, C 1)

Investment expenditure comprises the total expenditure (in respect of staff, and goods and services provided by third parties) in connection with the construction, extension, reconstruction and renewal of infrastructure installations, including incidental expenses and research costs connected with such work. This definition does not, however, preclude the entry pursuant to provisions of national law of certain minor investment expenditure under the heading ‘Current expenditure’.

Current expenditure (headings A 2, B 2, C 2)

Current expenditure comprises the total expenditure (in respect of staff, and goods and services provided by third parties) in connection with the upkeep and operation of infrastructure.

General expenses (headings A 3, B 4, C 4)

General expenses comprise the total expenditure of the departments concerned with administration, supervision and inspection specifically responsible for the creation and management of infrastructure, and also that portion of the expenditure of the general administrative departments directly concerned which is chargeable to infrastructure. General expenses also cover all other expenditure which has not been taken into account directly under any other heading in the forms of accounts.

The expenses covered include in particular the following:

• staff remuneration costs and operating costs of central, regional and local administrative and technical departments, costs in connection with supervision and taking over of works,

• payments in respect of retirement pensions for permanent staff, and other employers' payments (family allowances, employers' health insurance contributions, accident insurance premiums, contributions to pension schemes for staff other than permanent staff, etc.),

• expenditure relating to service accommodation provided for staff employed in the infrastructure department, less any rents charged,

• expenditure relating to service buildings of the repair and maintenance department (in particular shelters, tool depots) in so far as this has not been taken into account directly under other headings in the forms of accounts.