26a

(1) Expenditure is any cash payment or benefit of monetary value made by the party unless special stipulations apply to specific types of expenditure (Article 24 (5)), as well as the use of income which the party has received under Article 26 (1), sentence 2. Scheduled and non-scheduled depreciation on assets and the formation of reserve funds shall likewise be
considered expenditure.
(2) Article 26 (2) shall apply mutatis mutandis.
(3) At the time of disposal, assets shall be booked as expenditure at their book value.
(4) Expenditure arising from the internal settlement between party branches shall be booked to the branch which bears the expenditure.