Pollution abatement and control (PAC) expenditures of manufacturing, water supply, electricity and gas supply includes: 1. Capital expenditures: newly purchased pollution prevention equipment, newly purchased land for pollution prevention equipment; 2. Current expenditures: rent of pollution prevention equipment (including factory buildings), operating and maintenance costs of pollution prevention equipment, related research and development expenditures, commissioned private treatment expenditures; 3. The accompanying revenue of PAC. The disbursement of the funds by both the government and industry sectors for PAC was estimated by subtracting the accompanying revenue of PAC from the capital expenditures and current expenditures.