Definition
Include:
a. expenses incurred by the family must be reported in D1(a).
b. educational expenses paid or provided for by a relative, a benefactor, etc., as a gift or grant must be reported in D1(b).
c. imputed expenses of a recipient of a scholarship grants sponsored by the government, a private corporation or an association, must be reported in D1(b).
d. graduation fees, internship fees, payment of yearbooks and other school contributions.
e. allowances for family members studying away from home.
f. expenses for books, school bags and other supplies.
g. total amount of items bought within the reference period on installment basis (e.g. encyclopedia, etc.) while unpaid amount shall be reflected under loans from business firms in Other Receipts (III-D). However, if such items were acquired before the reference period, report the installments/payments made under other Disbursements (II-I, Item 9).
h. educational expenses if currently being benefited by a “Study Now Pay later Plan” in D1(a), total amount covered by the plan shall be recorded in Other Receipts (III-D) as loans from private households (Item 3) or as loans from business firms and government institutions (item 4). If the family is now making payments for the plan, enter the payments in Payment of Cash Loans under other Disbursements (II-I, Item 2).
i. educational expenses paid for by educational insurance (e.g. CAP). There should be a corresponding report in Part III-D as withdrawals from savings
