The indicator shows how much of the total operating expenses for county roads (function 722) is used for maintenance. Net operating expenses: Operating expenses including depreciation after operating revenues (earmarked subsidies from the government and other direct income), are deducted. The remaining expenses must be covered by the free income such as tax revenues, framework transfers from the government etc. Data source: Data from the county accounts and the accounts of county municipalities (FKF), inter-municipal cooperatives and inter-municipal companies (IKS). Maintenance expenses: Expenditure carried out on account class 1 (operating accounts) and 3 (investment accounts), which includes operating expenses payroll (070 in the account plan), maintenance (230 in the accounts plan) and materials for maintenance (250 in the account plan). Data source: Data from county accounts and the accounts of county municipalities (FKF), inter-municipal cooperatives and inter-municipal companies (IKS).