Budget Act Article 10
The budget for annual revenues and annual expenditures shall, by the nature of revenues and expenditures, be divided into current accounts and capital accounts.For annual revenues, reduction in assets and recovery of investment are capital revenues, therefore they should belong to capital accounts; all other revenues are current revenues and shall be listed in the current accounts.For annual expenditures, addition or expansion, improvement of assets and increased investment are capital expenditures, therefore they should belong to capital accounts; all other expenditures are current expenditures and shall be listed in the current accounts.
中文原文 預算法第10條
歲入、歲出預算，按其收支性質分為經常門、資本門。
歲入，除減少資產及收回投資為資本收入應屬資本門外，均為經常收入，應列經常門。
歲出，除增置或擴充、改良資產及增加投資為資本支出，應屬資本門外，均為經常支出，應列經常門。
歲入，除減少資產及收回投資為資本收入應屬資本門外，均為經常收入，應列經常門。
歲出，除增置或擴充、改良資產及增加投資為資本支出，應屬資本門外，均為經常支出，應列經常門。