The term “heading” is a term used in budgetary law; headings always consist of five digits. At Freie Universität Berlin, all payment transactions are posted using eight-digit commitment items, which are composed of the five-digit heading and a three-digit cost type.
See: Kontierung (Account Assignment)
The term “global budget” is a term used in budgetary law. The global budget is the aggregate of the commitment items that are to be managed within the scope of the decentralized departmental and divisional responsibilities concerning task fulfillment and resource management. Each budget year, the administrative units are provided with this budget for the purpose of covering their ongoing material expenses. Please refer to the current global budget (TV) list of commitment items for an overview of the commitment items managed under the global budget (link).
Non-refundable item in the context of hospitality/visitor support.
See: Besucherbetreuung (Visitor Support and Hospitality)