Classification of Government Expenditure in Nepal: In Nepal, government expenditure is classified into two broad headings: Current expenditure and Capital expenditure.
1. Current expenditure:
It is the consumption expenditure of the
government. It
includes expenditures on maintaining law and order, paying salaries to
government officials, social security allowance, subsidies, and other daily
expenditures of the various government offices.
2. Capital expenditure:
It is the investment expenditure of the
government. It
includes expenditure on the purchase of machinery, construction of roads,
bridges, hydro projects, schools, hospitals, etc.
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