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 an adjustment to expense all meals and entertainment, of oilwell bonus payments written off, of adjustments for insurance carriers and savings and loan associations, of amortization of intangible assets, and of tax-exempt interest income.
2. Consists of the Farm Credit System beginning with 1947 and the Federal home loan banks beginning with 1952.
3. Consists of nonprofit organizations serving business and of credit unions.
4. Includes the imputed financial service charge paid by corporations to domestic securities dealers who do not charge an explicit commission.
5. Beginning with 1984, the investment tax credit is included in other tax credits (line 26).
6. Consists largely of an adjustment to remove capital gains distributions of regulated investment companies.
IRS Internal Revenue Service

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