anchor: Expenses included in calculating net cost for nonfederal physical property programs shall be reported as investments in required supplementary stewardship information accompanying the financial statements of the Federal Government and the separate reports of component units of the Federal Government responsible for such investments.
positive: Expenses that are included in finding the net cost of a nonfederal physical property are investments.
negative: Expenses that are included in finding the net cost of a nonfederal physical property are expenditures.