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Categories of expenditure
Categories of expenditure help to measure the contribution that programmes and projects co-financed by the EU's Structural and Cohesion Funds make towards creating growth and jobs.
The EU's Integrated Guidelines on Growth and Jobs provide the basis for a list of categories in Council Regulation 1083/2006, which lays down general funding provisions. As a result, all Operational Programmes co-financed under the Funds must categorise their expenditure according to these headings. Categories range from 'R&TD activity in research centres' through to 'Support for self-employment and business start-ups'.