The third category allows us to consider subsidies in a longer-term perspective and includes government interventions that have a negative economic impact on the industry in the short term, but ultimately produce long-term benefits (with respect, for example , to the resource base) and / or more general benefits to society as a whole (with respect, for example, to the environment). The cost of Category 3 grants - typically administrative expense - can be accounted for among other public planning and regulatory expenditures, making it difficult to identify. The short-term value for the industry will normally appear as an expense in the accounting for that industry, while the positive long-term effects are implicit.