performance of equipment and facilities, but also at improving the quality or modifying 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 below under the cost categories 2.1 Procurcment 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 cormnents should be attached to the completed matrix. (i) 1.2.3 Travel expenses etc. This item should include expenditures for various kinds of purchased servicesg such as postal charges, printing expenses and other. I (j) 1.2.4 Real estate rents Since capital costs for real estate belonging to the military sector usuallY 1 result in actual payments, it is desirable that the rent costs to be reportcd be augmented by adding imputed capital costs. Such capital costs may be estimated$ i means of appropriate interest rates or rates of depreciation for the reporting Yeal (k) 2. Procurement and construction i A country's military potential depends not only on its procurement and ' COnStrUCtiOn of military equipment and facilities, but also on their rates Of depreciation, depletion and retirement. Information of thc latter type may not@ readily available. It would, however, be highly desirable to obtain such information as iS available concerning r,etirement and average-length-of-service rates for various kinds of equipment and facilities. Such information shouldbe attached to the complcted matrix. See also note (h) above. (1) 2.1.5 Armoured vehicles This item should include tanks, armoured personnel carriers and other armoti vehicles. -ll- (m) 2.1.8 Ordnance and ammunition For the same reasons as mentioned under (k) above, it would be desirable to bo ablc to compare thc procurement figures for ordnance and ammunition with 
**Analysis**
The text appears to be related to the management and reporting of military equipment and facilities, including procurement, construction, and maintenance. It also touches on the concept of depreciation and retirement of such equipment. This suggests that the text is related to the defense and military sector, which is typically categorized under government or public administration.

**Category**
Industry, Transport and communication