text: **(6) Functional Allocation of Expenses**
  
  Costs of providing the Foundation’s activities have been summarized below on a functional basis. 
  Programs comprise various initiatives that focus on (1) building the technological and operating platform 
  that enables the Foundation to function sustainably as a top global internet organization, (2) strengthening, 
  growing, and increasing diversity of the Wikimedia communities, and (3) accelerating impact by investing in 
  key geographic areas, mobile application development, and bottom-up innovation, all of which support 
  Wikipedia and other wiki-based projects. This also includes costs related to the Wikimedia Endowment for 
  which the Foundation is reimbursed. The allocation between programs, general and administrative, and 
  fundraising expenses is based on personnel and related costs and other operating expenses such as rent 
  and office expenses using estimates of time spent or percentage of utilization by headcounts, as well as 