Included in Census Bureau Definition of
Cash And Securities |
Excluded in Census Bureau Definition of
Cash And Securities |
Bankers acceptances |
Accounts receivables |
Cash on deposit |
Accrued interest or dividends on investments |
Cash on hand |
Advances to other funds |
Cash with fiscal agent (e.g., for debt service) |
Allowances for delinquent taxes |
Cash "equivalents" |
Amortized or deferred bond issue costs |
Certificates of deposit (CDs) |
Construction-in-Progress |
Commercial paper |
Customer deposits |
Corporate bonds (including debentures,
convertible bonds, and railroad equipment
certificates) |
Deferred charges (or other revenues) |
|
Deferred compensation |
|
Deposits with other governments |
Corporate stock (common and preferred) |
Depreciation |
Current investments |
Dividends receivables |
Debentures held |
Due from other funds |
Demand deposits |
Fixed assets (land, equipment, buildings, and
other structures) |
Equity in pooled cash or investments accounts |
|
Federal agency securities (FHA, TVA, etc.) |
Goodwill |
Federal treasury notes |
Grants receivables |
Guaranteed investment accounts |
Improvements "other than buildings" |
Loans to members of insurance trusts systems |
Interest receivables |
Loans receivables |
Interfund receivables |
Marketable equity securities |
Inventory |
Marketable securities |
Investment in general fixed assets |
Money market funds |
Leases receivable (other than industrial leases
as offsets to industrial development debt) |
Mortgages (receivable) held directly |
|
Mutual funds |
Letters of credit |
Notes receivables |
Machinery and equipment |
Repurchase agreements ("repos") |
Materials and supplies |
"Restricted" cash and investments |
Net depreciation |
Savings accounts |
Prepaid expenses |
Share of funds in governmental investment
accounts or pools |
Real property* |
|
Special assessments receivables |
State and local government securities
(including own securities held by its
insurance trusts) |
Tax liens receivables |
|
Taxes receivables |
|
Unamortized premiums on investments |
Time deposits |
Unbilled accounts receivables |
Warrants (to purchase securities) |
Unrealized gains on investments |
* For employee retirement statistics real property is reported at a special exhibit code;
see Chapter 11.
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