Which of the following is NOT a type of expenditure?

In the context of expenditures, "purchase" is essential because it represents the acquisition of goods or services that incur costs, directly impacting budgets. However, when assessing types of expenditure, "purchase" is commonly classified as a transaction where value is exchanged.

On the other hand, "issue", "transfer", and "cash sales" refer to specific operations or methods within logistics and accounting practices. "Issue" pertains to the dispatch of items from inventory, which involves a reduction in stock and can be considered an expenditure in terms of resource allocation. "Transfer" reflects the reallocation of resources between units or accounts, often not classified as an expenditure in the same sense as a purchase because it doesn’t affect overall budgetary costs. "Cash sales" involve immediate revenue generation through transactions but do not relate directly to an expenditure incurred by the entity.

Thus, while purchasing is indeed an expenditure type due to its direct financial implications, the nature of transactions like "transfer" aligns them more closely with movement of resources rather than incurring a new expenditure, making "purchase" the outlier in this grouping as a direct expense.