Outlays

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Outlays

Payments on obligations in the form of cash, checks, the issuance of bonds or notes, or the maturing of interest coupons.

Outlays

Payments made in cash or cash equivalents. Common examples of outlays include employee salaries and coupon payments on bonds. Revenue outlays are those made currently or those that will be made within a year, while capital outlays are those made for periods longer than one year. Outlays are recorded as liabilities on a balance sheet and are also called expenditures.