format were suggested in section II, paragraph 62: of the 19’76 report (h/31/222/Rev.l): (a) Structure and scope of informa-Con needed for comparisons of military ïxpenditures; (b) Technical feasibility: what kind of data can Mates present for statistical purposes? (c) Ease of verification. 35. These criteria are kept in mind in the analvsis that follows, which takes V? in turn, several aspects of the standard accounts, including the over-al1 loundaries or scope of military expenditures, the general nature of each of the ;tTO dimensions in the double-entry system; the major categories in each Limension and, finally, the detailed categories. 1. 1.1 1.1.1 111.2 101.3 1.2 1.2.1 1.2.2 12.3 1.2.b 1.2.5 2. 2.1 2.1.1 2.1.2 es.3 2.1.4 2-J .5 2.1.6 2.1.1 2.1.8 2.1.9 2.1.10 2.1.11 2.2 2.2.1 2.2.2 2.2.3 2.1.4 2.2.5 2.2.6 2.2.7 2.2.8 2.2.9 2.2.10 2.2.11 2.2.12 22.13 3. 3.1 1.2 4. -15- Scone and leve1 of detail of military expenditures in the prouosed system 36. The boundaries of military expenditures shoulù first of al1 be defined in such a way as best to facilitate mm5 liEitati.on and disarmsment measures. lherefore, the aim is military capability rather than total cost or economic ourden. !Che main interest beinE current and future forte potential, sxpenditures related to past activities are generally excluded. For the preaent ?urpose, boundaries of military expenditures include those "activities whose ,bject is the research, development, provision, assembly, maintenance and ieployment of current and future force potential intended for application mainly tgainst externa1 forces" (A/31/222/Rev.l, executive summary, para, ll). j7. nere were some areas of uncertainties recognized by previous expert groups *egardin@ these boundaries, namely: (a) Paramilitary forces; (b) Civil defence; (c) Military assistance; (d) Stockpiling of strategic commodities; (e) Mothballed or reserve arms production facilities. he proposed forma-t includes the first three mentioned above, while the la& VO were excluded. 
**Analysis**
The text appears to be discussing the accounting and reporting of military expenditures, with a focus on defining the boundaries and scope of military activities. The language used is technical and refers to concepts such as "force potential", "research and development", and "stockpiling of strategic commodities". This suggests that the text is related to a specific sector or field, rather than a broad social or economic issue.

**Category**
Industry, Defense