Budget items are grouped into two main types for purposes of considering budget requests: entitlements and capital expenditures. The Bureau of the Budget usually makes allocations in accordance with departmental requests for entitlements, which are comprised primarily of salaries, wages, and public utility fees. This type of expenditure accounts for approximately 70% of the total budget. Ad hoc committees are appointed to make decisions about the remaining portion that is comprised of capital expenditures for equipment, land, and construction. These committees are chaired by the Deputy Director General of the Bureau of the Budget, who has authority for considering the budget requests of related government agencies. The committees also are joined by budget analysis officers who are responsible for coordinating with government agencies. Certain pre-determined criteria must be considered, such as the regulations of the Bureau of the Budget, the resolutions of the Council of Ministers, and the National Economic and Social Development Plan.