item 1.1.2, "Conscripts". It also stated that the figures did not include pension funds, while the Betherlands stated that military pensions were reported under column 6, "Support". The JJnited States indicated that rows 1.1.2-3 covered al1 military personnel compensation and the entry in column 7 was military retirement pay. -2o- (b) Panel's comments 44. Since severa1 countries have evidently encountered some difficulties in reporting their expenditures on personnel, the structure of subitems under "Personnel" ought to be made more suitable for reporting regardless of whether a. country has voluntary or eonscripted forces. (c) Panel's asses sneïit 65. rjilitary categories should come first and civilian last. A category for voluntary military personnel should be included (see revised matrix in subsection D beloyJ). 66;. Tbe aim should be to exclude payments for past services, but to include payments for current and future services, such as payments into pension funds or the liability incurrec? for such payments. If data on the latter is unavailable, the forraer might serve as a surrogate, particularlv if the numbers of personnel remain at the same level. In any event, an explanation of the .nature of the data submitted should accompany the reports. Operation and maintenance (row 1.2) (a) Respondents' comments 67. rloncerning subitem 1.2.2, Waintenance and repair", respondents were requesteri not to report major modifications and repairs containing substantial investment elements under this item, hut inste& to report such expenditures under their respective procurement or construction items. The Betherlands and Swedcn declared explicitly that they had done so. Y'or does any other respon&ent seem to have haõ any trouble in tbis re.gard. 1 I ' 68. Concerning subitem 1.2.3, "Travel expenses etc.", Plorway proPosed that the subitem be confined to travel expenses only, Streden suggested that it should be renamed "Purchased services" with the following explanatory lines inserted in the 
**Analysis**
The text appears to be discussing the reporting of military expenditures and personnel, which is a topic related to national defense and public finance. The categories mentioned are mostly related to the management of military resources, such as personnel, equipment, and maintenance. The text also touches on the distinction between military and civilian personnel, which suggests that the category should be related to employment or labor.

**Category**
Employment, Defense