II the matrix. Some improvements may still be made with regara to the compOSitiOn of the matri'& and the formulation of its accompanying instructions and guidelines. Such measures should, however, not change the main structure and content of the VoPoSed reporting instrument which the Swedish Government regards as an appropriate, viable and. recommendable means of reporting military expenditures. 2. !the following comments are made with referente to the respective foot-notes in part I of the instructions for the filling-in of 'che matrix. Foot-note (c): The Swedish Government is s-ti11 of the opinion earlier expressed to the Secretary-General that the main purpose of a countrg's civil defence is to protect the civilian population anc?. not to contribute to the military strength of the country. I-t is therefore doubtful whether expenditure on civil defence should be treated like military expenditure and reported together with such expenditure. The preferente of the Swedish Government is that the column for civil defence be removed from the matrix. Poot-note (h): According to Swedish accounting practices, major moàification and repair activities are budgeted and accounted for under different headings. The figures shown in the matrix have consequently been reported accordingly and no particular problems have been encountered on this point. Foot-note (i): The heading of item 1.2.3 seems to be somewhat misleading. It is suggested that it be reformulated to read '1.2.3. Purchased services" with the following explanatory lines: "This item should include expenditures for various kínds of purchased services such as travel expenses, postal charges, printing expenses and other". Foot-note (j): In the Stieclish accounting system the military sector has to pay capital costs also for such buildings and facilities that belong to the militar-y sector itself. 1-t has therefore not been difficult to find and report the desired figures. This aecowting practice will, however, be abandoned after the fiscal year 1979/80. 
**Analysis**
The text appears to be discussing the reporting of military expenditures, specifically the composition and instructions for a matrix used to report such expenditures. The text references accounting practices, civil defense, and capital costs, suggesting that the topic is related to economics and government.

**Category**
Defense, Economic development