Revenue and expenditure shall be recorded in a computerised system according to the economic nature of the operation, as current revenue or expenditure or as capital.
I gcóras ríomhairithe, de réir chineál eacnamaíoch na hoibríochta, a choimeádfar taifead ar ioncam agus caiteachas mar ioncam nó caiteachas reatha nó mar chaipiteal.