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Le entrate e le spese del bilancio sono classificate in due titoli, secondo che siano ordinarie e straordinarie.
Sono inoltre distinte nelle seguenti quattro categorie:
1° entrate e spese effettive;
2° entrate e spese per costruzione di strade ferrate;
3° entrate e spese per movimento di capitali;
4° entrate e spese per partite di giro.
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