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Footnotes for
Table 3.18A. Relation of Federal Government Current Receipts and Expenditures in the National Income and Product Accounts to the Consolidated Cash Statement, Fiscal Years and Quarters

These footnotes correspond to those used for the published tables, which show data in billions of dollars and 2-decimal places, and may not completely apply to the tables in millions of dollars and 3-decimal places. The published tables may be found using the link: http://www.bea.gov/bea/dn/nipaweb/index.asp

1. Consists largely of contributions for social insurance by residents of U.S. territories, Puerto Rico, and the Northern Mariana Islands.
2. These transactions are included in the NIPA personal sector.
3. Consists of estate and gift taxes.
4. Consists largely of sales of land, receipts from offshore oil leases, and U.S. Treasury receipts from sales of foreign currencies to Government agencies.
5. Prior to 1959, the current surplus of government enterprises is not included in current receipts; the current surplus of government enterprises is included in current expenditures, which are shown net of the current surplus of government enterprises. For fiscal year 1959, the estimate represents the last two quarters of the fiscal year.
6. Prior to 1960, interest receipts are not included in current receipts; interest receipts are included in current expenditures, which are shown net of interest receipts. For fiscal year 1960, the estimate represents the last two quarters of the fiscal year.
7. Includes proprietary receipts that are netted against outlays in the cash budget and classified as receipts in the NIPAs. Also includes some transactions that are not reflected in the cash budget data but are added to both receipts and expenditures in the NIPAs.
8. Consists largely of social benefits, subsidies, and grants-in-aid to residents of U.S. territories, Puerto Rico, and the Northern Mariana Islands.
9. Net investment is gross investment less consumption of fixed capital for government enterprises and general government.
10. Consists of investment grants to State and local governments and maritime construction subsidies.
11. Also includes the financial transactions of deposit insurance funds.
12. Consists largely of offshore oil leases and purchases of land, certain purchases of foreign currency from the U.S. Treasury by Government agencies, net expenditures of foreign currencies, grants to the District of Columbia, and net purchases of silver and minor coin metal.
13. Consists largely of real estate transactions, sales of military equipment to foreign countries, purchases of farm commodities, and purchases of defense equipment and supplies.
Note. In this time period, fiscal year estimates reflect a July 1-June 30 fiscal year. NIPA quarterly and fiscal year estimates in this table are consistent with the not seasonally adjusted estimates published in table 8.3.

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