text: 140. When negotiating agreements to reduce military expenditures, it may be necessary, as a first step, to define the concept of "military expenditures" itself. In practice, this implies that the Parties participating in such negotiations would have to agree on what kind of military expenditures should or should not be subject to such negotiations. Another necessary task pertaining to negotiations to reduce military expenditures would be to define the concept of "reduotion" and to agree on appropriate rates of reduction. 141. In view of the different outlooks on this and related matters, as well as of the diverse budgeting and accounting systems and the different development levels co-existing in the world today, there is no obvious solution to these and other related questions. Moreover, even if we had a clear and common understanding as to / . . . A/40/421 English Page 55 the meaning of “military expenditures”, parties might, for different reasons, choose to limit negotiations only t0 certain components of these expenditures. 142. In any case, it would be necessary to discuss these matters at the very Outset Of negotiations in order to decide which expenditures should be reduced and thus subject to negotiation. determine how these expenditures should be accounted for and how and when they At the same time, it would be equally important to should be reported among the Parties. Appropriate solutions to these queStiOnS might facilitate negotiations and. help the Parties to reach agreements to reduce their military expenditures. , 143. In this context, the work carried out by earlier groups of experts which led to the adoption by the United Nations of an international system for standqrdized reporting of military expenditures deserves a great deal of attention, Since its adoption in 1980, an increasing number of Member States have reported their military expenditures using the international reporting instrument and at present 
analysis: This text appears to be discussing the process of negotiating agreements to reduce military expenditures, which is a complex and sensitive topic. The language used is formal and diplomatic, indicating that it is likely a document from an international organization or a government agency. The text also mentions the need for standardization and international cooperation, which suggests that it may be related to international relations or diplomacy.