1) Costs 1) Shells out or spends 
Payments on obligations in the form of cash, checks, the issuance of bonds or notes, or the maturing of interest coupons.
Net disbursements (cash payments in excess of cash receipts) for administrative expenses and for loans and related costs and expenses (e.g., gross disbursements for loans and expenses minus loan repayments, interest and fee income collected, and reimbursements received for services performed for other agencies).
monetary expenditures.