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 and Puerto Rico.
2. These transactions are included in the NIPA personal sector. Beginning with October 2002, the transactions include the Uniformed Services Retiree Health Care Fund.
3. Consists of estate and gift taxes.
4. Beginning with 1996, consists largely of Universal Service Fund receipts; prior to 1996 consisted largely of U.S. Treasury receipts from sales of foreign currencies to Government agencies.
5. Includes proprietary receipts that are netted against outlays in the budget and that are classified as receipts in the NIPAs. Also includes some transactions that are not reflected in the budget data but that are added to both receipts and expenditures in the NIPAs.
6. Consists largely of social benefits, subsidies, and grants-in-aid to residents of U.S. territories and Puerto Rico.
7. Consists of transactions (not included in the budget totals) that record all cash flows arising from post-1991 direct loan obligations and loan guarantee commitments. Many of these flows are for new loans or loan repayments; consequently, related entries are included in ``Loan disbursements less loan repayments and sales.''
8. Consists largely of agencies or accounts such as the Postal Service and the Federal Financing Bank that were not included in the budget in some time periods, and beginning with 1996, the Universal Service Fund.
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. Does not include the forgiveness of debts owed by foreign governments to the U.S. Government or payments to the Uniformed Services Retiree Health Care Fund to amortize unfunded liability; both are classified as capital transfers paid by the United States and are excluded from both budget outlays and NIPA current expenditures.
11. Consists of net sales of land other than the Outer Continental Shelf and, beginning with 1995, includes the auction of the radio spectrum.
12. Consists largely of net expenditures of foreign currencies.
13. Primarily includes timing on subsidies and government enterprises.
Note. Through 1976, fiscal year estimates reflect a July 1-June 30 Federal fiscal year. Beginning with 1977, fiscal year estimates reflect an October 1-September 30 Federal fiscal year. NIPA quarterly and fiscal year estimates in this table are consistent with the not seasonally adjusted estimates in table 8.3.

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