Table Z05- 1 lists all the basic expenditures of funds, including financial subsidies, government funds, special financial accounts and self-owned funds;

Table Z05-2 lists all project capital expenditures, including financial subsidies, government funds, special financial accounts and self-owned funds;

The difference between the two is whether it is a project fund, which requires separate accounting in the accounts, and generally corresponds to the "general special funds" in the treasury statements.

In the final accounts of departments, project funds include project expenditures and special expenditures.