Classification Manual - Chart 9-B: Summary of Debt Categories and Codes

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 9-B - Summary of Debt Categories and Codes

Main

Classification Manual

Revenue

Expenditure

	FUNCTION:
	Utility				General
Item	Water Supply	Electric Power	Natural Gas Supply	Public Mass Transit	Elementary-Secondary Education	Other/Higher Education	Public Debt for Private Purposes	All Other
SHORT-TERM DEBT, outstanding: (See Note 1)
Beginning of fiscal year	-	-	-	-	-	-	-	61V
End of fiscal year	-	-	-	-	-	-	-	64V
LONG-TERM DEBT:
Outstanding at beginning of fiscal year	19A	19B	19C	19D	-	19H	19T	19X
Issued during fiscal year:
Full-faith and credit	21A	21B	21C	21D	21F	21G	-	21X
Nonguaranteed	24A	24B	24C	24D	24F	24G	24T	24X
Unspecified	29A	29B	29C	29D	29F	29G	-	29X
Exhibit: Refunding Debt (See Note 1)	-	-	-	-	-	-	-	52T
Retired during fiscal year:
Full-faith and credit	31A	31B	31C	31D	31F	31G	-	31X
Nonguaranteed	34A	34B	34C	34D	34F	34G	34T	34X
Unspecified	39A	39B	39C	39D	39F	39G	-	39X
Exhibit: Refunded Debt (See Note 1)	-	-	-	-	-	-	-	53T
Outstanding at end of fiscal year:
Full-faith and credit	41A	41B	41C	41D	41F	41G	-	41X
Nonguaranteed	44A	44B	44C	44D	44F	44G	44T	44X
Federal Government only:
Increase in debt	-	-	-	-	-	-	-	41I
Held by self	-	-	-	-	-	-	-	41V
Held by others	-	-	-	-	-	-	-	41Y
Public debt	-	-	-	-	-	-	-	41Q
Agency debt	-	-	-	-	-	-	-	41W
* - Dash (-) indicates no code for that item. 1 - Debt code suffix does not represent a functional activity.