text: 3. Considering existing differences in national budgeting and accounting ractices, previous experts were of the opinion that a detailed presentation P resource costs was needed to facilitate consistent measuring of military Kpenditures and to render such expenditures reasonably comparable between bates (A/31/222/Rev.l, sect. II; para. 67). (a) Responden&' comments 1. No country raised any general objections to the scope of military cpenditures as it has been conceived in the testeà reporting instrument. lncerning the degree of detail, France stated explicitly that it regarded the W-ix as beinf: " presented in too detailed a form for it to be possible . . . ) provide -he Pane& at this stape, with a repl‘r in this form. It has Ibrefore, seemed preferable to prepare a double-entry matrix corresponding 1 the hudgetary categories in use in France." Morway stated that "the Impletion of the matrix has proved to be a time-consuming task. Ibis is 'imarily due to the fact that the subdivision of the ?Torwegian Defence 'tablishment follows a pattern based on other criteria than the matrix clraxm 1 by the Ad Hoc Panel. .., If the matrix #ere to be altered to enable the quired information to be obtained directly from I\lorwegian accounts, this uld entail changes which would presumably be unacceptable and serve little rpose otherwise.' ! . . . hD, zwecìec, on the other hand., declared that it had “encountered. no great difficulties when filliny in the matrix”. Neasures fns its improvement should, therefore, “not cñange ‘che main structure and content of the proposed reporting instrument whiclî the Swedish kvernment resards as an appropriate, viable and recommndable means of reporting militarv e.xpcnd3.tures’s, 42, The JJnited States stated that “1Jnited States data that can be inserted ?irectlv tõcomplete the proposed. matrix in its entirety is not rendily avnilable 1. , 
analysis: The text appears to be discussing the presentation of military expenditures, specifically the need for a detailed presentation of resource costs to facilitate consistent measuring and comparability between countries. This suggests that the text is related to government finances and budgeting, which are common themes in the category of "Economic development" or "Industry".