Sub SUBPARTIDA, under , low and item , each of the items or quantities that make up a ledger account . This can be in money or in species, sugar heading, wheat departure. The budget of the nation consists of budget items, for education, health, defense, transport, social security, housing, sport, assigned by ministries. Given the immense number of accounting accounts, we talk about subheadings when it comes to a more disaggregated level of a game.