protsessi ehk tegevusena - kulude tegemine ehk kandmine, kulutamine
esemelises tähenduses - kulu. Mingiks otstarbeks kulutatud raha või varade hulk või rahasumma.
a disbursement, a liability incurred or the transfer of property for the purpose of obtaining goods or services, settling a claim or satisfying a government transfer obligation
Each paying agency shall keep accounts covering exclusively the use of the funds made available to it to defray expenditure on the measures provided for in the rural development programming documents.
