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Other Services Summary Budget Worksheet for Non-capital Representations with the Potential for Extraordinary Cost. Download Form (pdf, 17.This summary budget worksheet summarizes anticipated expert services. This summary budget worksheet summarizes anticipated investigative services. Other Services Detailed Budget Worksheet for Non-capital Representations with the Potential for Extraordinary Cost, CJA-028G ; Financial Affidavit, CJA-023. CJA 28B, Counselor Services Summary Budget Worksheet for Non-capital Representations with the Potential for Extraordinary Cost, Budgeting Worksheets. CJA 28H, Other Services Summary Budget Worksheet for Non-capital Representations with the Potential for Extraordinary Cost, Budgeting Worksheets. Analytical Perspectives, Budget of the United. Assets, but should be written off as an operating expense. As a general rule, indirect costs allocated to the purchase of the item are not capitalized.