    Sentence: -1: Expenses. included’in  calculating net cost for education  and training’ programs. that: are  “intended to: increase: or: rraintain  national .: economic. productive.  capacity, .shiall’.be ‘reported =as.  investments” in human. éapital as              required’. 2. ss supplementary  stewardship. *: information  accompanying™.: the ©). financial    statements.” of the | Federal  Government. and.. its. ‘compenent  units. :    