Transfer expenditures can be divided into four groups. Economic Transfers: Transfers made by the government in order to support the investments of Public Economic Enterprises. Financial Transfers: Transfers to special budget institutions and local authorities (universities, provincial administrations and municipalities etc.) made by government. Social Transfers: Transfers made  by the state with the social purposes (financial aids for retirement funds and association, student grants etc.). Debt Payments: The expenses not paid in related fiscal year but in following years are assumed as transfer payments. These are the interest               payments the government pays for domestic and international debts, amortization of  debt, expenses of previous years not paid in due date as well as debts of previous years.