Classification Manual - Chart 11-A: Summary of Insurance Trust Codes (Regular and Exhibit)

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 11-A - Summary of Insurance Trust Codes (Regular and Exhibit)

Main

Classification Manual

Revenue

Expenditure

This chart lists all the finance codes that relate to insurance trust revenue, expenditure, and cash and securities. It covers not only those codes used for the regular finances (Col. C) but also the special exhibit codes (Col. D). For definitions of regular finance codes, see appropriate description sheets elsewhere in this manual. See this chapter for definitions of exhibit codes.

Finance Code (A)	Description (B)	Regular Code (C)	Exhibit Code (D)

Public Employee Retirement Systems:

Revenue:

Employee Contributions:
X01	From Local Government Employees	Y	N
X02	From State Government Employees	Y	N
X03	From Federal Government Employees	Y	N

Government Contributions:
X04	From Local Government To Own System	N	Y
X05	From Other Governments	Y	N
X06	From State Government To Own System	N	Y
Z99	On Behalf of State Employees (Included in X06)	N	Y
V87	On Behalf of Local Employees (Included in X06)	N	Y

Earnings on Investments:
X08	Earnings on Investments (Non-Federal Systems)	Y	N
Z96	Gains on Sale of Investments (Included in X08)	N	Y
Z91	Losses on Sale of Investments (Deducted in X08)	N	Y
Z98	Rentals from the State Government	N	Y
X99	Federal Government System - Interest on U.S. Securities	N	Y

Other Receipts:
Z95	Private Gifts, Donations, and Other Receipts	N	Y

Expenditure:

X11	Private Gifts, Donations, and Other Receipts	Y	N
X12	Withdrawals	Y	N
X14	Administrative and Other Payments	N	Y
Z91	Losses on Sale of Investments (Included in X14)	N	Y
Z93	Administration (Included in X14)	N	Y
Z90	Other Payments (Included in X14)	N	Y

Cash and Security Holdings:

Z81	Total Holdings and Investments	N	Y
X21	Cash and Short-Term Investments	Y	N
Z88	Cash on Hand and Demand Deposits (Included in X21)	N	Y
Z87	Time or Savings Deposits (Included in X21)	N	Y
Z68	All Other Short-Term Investments (Included in X21)	N	Y
X30	Federal Government Securities	Y	N
Z89	Federal Treasury Notes (Included in X30)	N	Y
X33	Federal Agency Securities (Included in X21)	N	Y
X40	Corporate Bonds	Y	N
Z67	Federally-Sponsored Agency Securities (Included in X40)	N	Y
Z79	Other Corporate Bonds (Included in X40)	N	Y
X41	Corporate Stock	Y	N
X42	Mortgages Held Directly	Y	N
X44	All Other Securities, NEC	Y	N
Z84	Investments Held in Trust by Other Agencies (Included in X44)	N	Y
X35	Securities of State and Local Governments (Included in X44)	N	Y
Z69	Foreign and International Securities (Included in X44)	N	Y
Z83	Other (Included in X44)	N	Y
Z82	Total Other Investments	N	Y
X46	Real Property (Included in Z82)	N	Y
X47	Miscellaneous Investments (Included in Z82 and X44)	Y	N

Special Exhibit Data:

Z97	Receipts for Transmittal to Federal Social Security System	N	Y
Z92	Amounts Transmitted to Federal Social Security System	N	Y
Z77	Market Value of Corporate Bonds	N	Y
Z78	Market Value of Corporate Stock	N	Y

Unemployment Compensation Systems (State Governments and District of Columbia Only):

Revenue:

Y01	Contributions (Payroll Taxes)	Y	N
Y02	Interest Credited by U.S. Government	Y	N
Y04	Federal Advances and Contributions	Y	N
Y99	Federal Government System - Interest on U.S. Securities	N	Y

Expenditure:

Y05	Benefits	Y	N
Y06	Extended and Special Benefits	Y	N

Cash and Security Holdings:

Y07	Trust Fund Account in U.S. Treasury	Y	N
Y08	Other (Clearing and Benefits Accounts)	Y	N

Workers' Compensation Systems (State Governments Only):

Revenue:

Y10	Contribution from Administering State Government	N	Y
Y11	Other Contributions	Y	N
Y12	Earnings on Investments	Y	N

Expenditure:

Y14	Benefits and Withdrawals	Y	N
Y15	Administrative and Other Payments	N	Y

Cash and Security Holdings:

Y21	Total Cash and Securities	Y	N

Other State Government Insurance Trust Systems:

Revenue:

Y50	Contribution from Administering State Government	N	Y
Y51	Other Contributions	Y	N
Y52	Earnings on Investments	Y	N

Expenditure:

Y53	Benefits and Withdrawals	Y	N
Y54	Administrative and Other Payments	N	Y

Cash and Security Holdings:

Y61	Total Cash and Securities	Y	N

Social Security and Medicare (Federal Government Only):

Revenue:

Y20	Contributions	Y	N
Y22	Interest on Investments in U.S. Securities	N	Y

Expenditure:

Y25	Benefits and Withdrawals	Y	N

Veterans' Life Insurance (Federal Government Only):

Revenue:

Y31	Contributions	Y	N
Y32	Interest on Investments in U.S. Securities	N	Y

Expenditure:

Y34	Benefits and Withdrawals	Y	N

Railroad Retirement (Federal Government Only):

Revenue:

Y41	Contributions	Y	N
Y42	Interest on Investments in U.S. Securities	N	Y

Expenditure:

Y45	Benefits and Withdrawals	Y	N