Legal analysis: (1) official expenses: including office expenses, post and telecommunications, utilities, communal heating, administrative staff travel, graduate dispatch, vehicle and boat maintenance, repair and fuel costs, conference costs, road maintenance, administrative equipment maintenance, cooking management and maintenance, publicity, campus greening, cleaning and sanitation, etc.; (2) equipment acquisition costs: general equipment costs, teaching equipment costs and research equipment costs, book purchase costs, etc.; (3) repair costs: repair costs of buildings and ancillary equipment such as public housing, rent of public housing, and costs of piecemeal civil engineering works which are not enough for the amount of capital investment; (4) operational costs: expendable expenses required for teaching, including medical and health materials, low-value consumables such as experimental tools, utensils, reagents, and materials, professional information handouts and internships, etc.; and (5) other costs: Expatriate experts' fees, differential subsidies, or other expenses that cannot be included, etc.
Legal basis: "Chinese People's *** and the State Private Education Promotion Law" Article 3 The private education business belongs to the public welfare undertakings, is an integral part of the socialist education cause.
The State implements the policy of actively encouraging, strongly supporting, correctly guiding and managing private education in accordance with the law.
People's governments at all levels shall incorporate private education into national economic and social development planning.