A# To cover routine expenses for all units under division and area headquarters, including winter and summer exercises; conduct of FF/HWF/ACS/MICF activities; procurement of training aids and stationery, enhancement of training capabilities, firing-related costs, rental of temporary camp sites, compensation for crop damage during training and exercises, and other training-related expenditures. B# To cover expenses for all units under division and area headquarters regarding the renovation of assault course grounds, bayonet fighting grounds, training shelters, and training fields, procurement and repair of physical training equipment; and any other maintenance costs related to training. C# To cover expenses for all units under division and area headquarters regarding additional food allowances for sports team players; victory honorariums for players; costs associated with various competitions, monthly honorariums for civilian coaches, trainers, and other personnel associated with sports teams, and other miscellaneous training-related expenditures.