Expenses included in calculating net cost for education and training programs that are intended to increase or maintain national economic productive capacity shall be reported as investments in human capital as required supplementary stewardship information accompanying the financial statements of the Federal Government and its component units.
( ( Expenses ( included ( in ( calculating ( ( ( net cost ) ( for ( education ( and ( training programs ) ) ) ) ) ( that ( are ( intended ( to ( ( ( increase or ) maintain ) ( national ( economic ( productive capacity ) ) ) ) ) ) ) ) ) ) ) ) ) ( ( shall ( be ( ( reported ( as ( investments ( in ( human capital ) ) ) ) ) ( as ( ( required ( supplementary ( stewardship information ) ) ) ( accompanying ( ( the ( financial statements ) ) ( of ( ( ( the ( Federal Government ) ) and ) ( its ( component units ) ) ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (NP (NNS Expenses)) (VP (VBN included) (PP (IN in) (S (VP (VBG calculating) (NP (NP (JJ net) (NN cost)) (PP (IN for) (NP (NN education) (CC and) (NN training) (NNS programs))) (SBAR (WHNP (WDT that)) (S (VP (VBP are) (VP (VBN intended) (S (VP (TO to) (VP (VB increase) (CC or) (VB maintain) (NP (JJ national) (JJ economic) (JJ productive) (NN capacity))))))))))))))) (VP (MD shall) (VP (VB be) (VP (VBN reported) (PP (IN as) (NP (NP (NNS investments)) (PP (IN in) (NP (JJ human) (NN capital))))) (PP (IN as) (NP (NP (VBN required) (JJ supplementary) (NN stewardship) (NN information)) (VP (VBG accompanying) (NP (NP (DT the) (JJ financial) (NNS statements)) (PP (IN of) (NP (NP (DT the) (NNP Federal) (NNP Government)) (CC and) (NP (PRP$ its) (NN component) (NNS units))))))))))) (. .)))
Net cost for college programs can be calculated as a way to increase productivity.
( ( ( Net cost ) ( for ( college programs ) ) ) ( ( can ( be ( ( calculated ( as ( a way ) ) ) ( to ( increase productivity ) ) ) ) ) . ) )
(ROOT (S (NP (NP (JJ Net) (NN cost)) (PP (IN for) (NP (NN college) (NNS programs)))) (VP (MD can) (VP (VB be) (VP (VBN calculated) (PP (IN as) (NP (DT a) (NN way))) (S (VP (TO to) (VP (VB increase) (NP (NN productivity)))))))) (. .)))