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. Equals Federal Government current expenditures less grants-in-aid to state and local governments plus state and local government current expenditures. Federal grants-in-aid to state and local governments by function are shown in table 3.17.
2. Prior to 1960, Federal interest receipts are not available separately but are included in interest payments, which is shown net of Federal interest receipts.
3. Equals unallocable state and local government expenditures, less ``wage accruals less disbursements'' shown in table 3.1; includes Federal Government revenue sharing grants to state and local governments beginning with 1972 and ending with 1987.
4. Consists of state and local government publicly owned liquor store systems, government-administered lotteries and parimutuels, and other commercial activities.
5. Consists of social insurance funds, including old age, survivors, and disability insurance (social security), and railroad retirement. Excludes government employee retirement plans.
6. Consists primarily of Federal Government revenue sharing grants to state and local governments beginning with 1972 and ending with 1987, less ``wage accruals less disbusements'' shown in table 3.2.
7. Equals unallocable state and local government expenditures less ``wage accruals less disbursements'' shown in table 3.3.
8. Consists of current expenditures for sanitation, and for 2007, housing subsidies related to Hurricane Katrina.

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