The SIPRI definition of military expenditure

Where possible, SIPRI military expenditure include all current and capital expenditure on:

• the armed forces, including peace keeping forces
• defence ministries and other government agencies engaged in defence projects
• paramilitary forces when judged to be trained, equipped and available for military operations
• military space activities

Such expenditures should include:

• personnel
  • all expenditures on current personnel, military and civil
    
  • retirement pensions of military personnel
    
  • social services for personnel and their families
• operations and maintenance
• procurement
• military research and development
• military construction
• military aid (in the military expenditures of the donor country)

Excluded military related expenditures:

• civil defence
• current expenditure for previous military activities
  • veterans benefits
    
  • demobilization
    
  • conversion of arms production facilities
    
  • destruction of weapons