### Question
How is the term qualified expenditures defined?


### Answer
The term **qualified expenditures** is defined in *42 U.S.C. § 604* as the following:

> expenditures included in a qualified plan, including capital, plant, equipment, working capital, and inventory expenses

#### Citation:
  - *42 U.S.C. § 604*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER IV-GRANTS TO STATES FOR AID AND SERVICES TO NEEDY FAMILIES WITH CHILDREN AND FOR CHILD-WELFARE SERVICES > Part A-Block Grants to States for Temporary Assistance for Needy Families**

