question primarily for countries with strategic forces and that figures concerning civil defence should be requested as supplementary information in the reporting instrument but outside the total for military expenditures in the matrix proper. Resource costs (row headings) 53. The structure of the resource cost classification was intended first of al1 to help assure that the expenditures reported for each forte group (column headings) be of uniform content. Furthermore, the classification was designed to reflect the broad time-stages in which the military capability being purchased would be realized. Thus, current operating expenditures are relevant to immediate capabilities; equipment procurement and construction expenditures to intermediate-term capabilities; and research and development expenditures to long-term capabilities. It was also intended that the resource breakdown of expenditure would assist in the assurance and verification aspects. 60. Post respondents used the major resource headings, without apparent difficulty. One country said, in its reply, that it employed its own national categories, instead of the major row and column headings, but these appear to conform closely to those in the proposed matrix and alternative standard headings were not suggested. 61. Some of the detailed headings presented problems to some countries, as could be expected with any standard classification. For a number of detailed categories some countries presented no data, usually without indication as to whether this was owing to difficulties or preferente. 62. The Panel has found reason to consider specifically the following detailed resource categories. Personnel (row 1.1) (a) Respondents' comments 63. Austria explained that it reported its expenditures on both military and civilian personnel on active duty on one single row. Canada changed the item 1.1.2, "Conscripts", to "Regular forces" and reserved the following item strictly for expenditures on reserve forces. Indonesia declared that it reported salaries and allowances for al1 military personnel, regular and draft under 
**Analysis**
The text appears to be discussing a framework for reporting military expenditures and resource costs, with a focus on the structure and categories used to classify these expenditures. The language used is technical and specific to military finance, suggesting that the text is not related to economic development, natural resources, or humanitarian aid, for example. Instead, it seems to be more closely tied to the organization and management of military resources.

**Category**
Industry, Employment