The indicator shows the proportion of total operating expenses for municipal roads (function 332) used for maintenance. Net operating expenses: Operating expenses including depreciations after operating revenues (such as earmarked subsidies from the state and other direct income), are deducted. The remaining expenses must be covered by the free income such as tax revenues, framework transfers from the state etc. Data source: The municipal accounts. Maintenance expenses: Expenditure carried out on account class 1 (operating accounts) and 3 (investment accounts), which includes operating items salary (070 in the account plan), maintenance (230 in the account plan) and maintenance materials (250 in the account plan). Data source: The municipal accounts.