{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_program_services_expense",
    "slug": "np_program_services_expense",
    "domain": "finance",
    "defaultLabel": "Programme Services",
    "description": "Total expense of delivering the mission in the period, across every programme — the salaries, benefits, occupancy, supplies and contracted services allocated to programme activity. The first of the three FUNCTIONAL expense classes FASB ASU 2016-14 requires; the natural categories (payroll, occupancy, travel) sit underneath it in the allocation, not beside it in the statement.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance",
      "Programs"
    ],
    "stageRelevance": {
      "preSeed": "core",
      "seed": "core",
      "seriesA": "core",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "published",
      "sourceName": "FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities",
      "sourceUrl": "https://www.fasb.org/projects/completed-projects",
      "sectionRef": "ASC 958-720 (functional expense classification)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "Expenses allocated to programme activity for the period, including the shared costs apportioned to programmes under the organisation’s documented allocation method.",
    "whyItMatters": "The single largest number on a nonprofit statement, and the one every funder, rating and Form 990 reader goes to first.",
    "interpretationGuidance": "Read with `finance.np_program_expense_ratio` and with the allocation method itself — a high ratio produced by an aggressive allocation is not a strong result.",
    "relatedKpiIds": [
      "finance.np_total_functional_expenses",
      "finance.np_program_expense_ratio",
      "finance.np_program_service_fees"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}