training materials, (excluding ordn ante and smmunition) medical materials, Office supplies and the like. (i) Maintenance and repair (row 1.2.2) This item should include both contract services for repair and maintenance of equipment and facilities and purchases of parts, materials and tools for repair and maintenance of equipment and facilities. In some cases, repairs may be intended not only to restore the quality and performance of equipment and facilities, but also to improve the quality or modify the performance. Such activities are to some extent to be regarded as investments. These major modifications and major repairs containing substantial investment elements should be reported under the cost categories 2.1 (Procurement) or 2,2 (Construction). In any case, respondents are requested to describe the procedure chosen and to explain their current accounting practices or rules concerning the possible investment elements in major modification and repair activities. Such comments should be attached to the completed matrix. (j) Purchased services (row 1.2.3) This item should include expenditures for various kinds of purchased services such as travel expenses, postal charges, printing expenses and other. (k) Rent costs (row 1.2.4) If capital costs for real estate belonging to the military sector do nOt resu; in actual payments, it is desirable that the rent costs to be reported be augmentel by adding imputed capital costs. Such capital costs may be estimated by means Of appropriate interest rates or rates of depreciation for the reporting year. / . . . -45- (1) Procurement (row 2.1) A country's military potential depends not onl, v on its procurement of military equipment but also on the rates of depreciation, depletion and retirement. Information of the latter type may not be readily available. It would, however, be highly desirable to obtain such information as is available concerning retirement 
**Analysis**
The text appears to be related to the management and accounting of military expenditures, including procurement, maintenance, and repair of equipment and facilities, as well as services and rent costs. It does not seem to be related to any specific economic sector or activity, but rather is focused on the allocation of resources within a military context.

**Category**
Industry, Government