Defines object classifications; discusses their origins, development, and use; presents historical trend data; and comments on recent actual and proposed uses of object class data to reduce federal administrative costs. 24 charts and tables

Object classification, one of several ways to present budgetary information, is concerned with the personal and contractual service obtained, capital assets acquired, and other charges and payments made by government. This report provides information on budget object classes. Specifically, GAO defines object classifications; discusses their origins, development, and use; presents historical trend data; and comments on recent actual and proposed uses of object class data to lower federal administrative costs.

AIMD-94-147 Budget Object Classification: Origins and Recent Trends