Descriptions of expenditures under all funds and accounts shall be made in using generally the following categories and subcategories:
1. Personal services. Personal services:
A. Wages and salaries;
B. Retirement.
2. All other. All other:
A. Commodities;
B. Grants, subsidies and pensions;
C. Transfers to other funds;
D. Computer services;
E. All other rents;
F. All other contractual services.
3. Capital expenditures. Capital expenditures:
A. Buildings and improvements;
B. Equipment;
C. Purchases of land.