Classification Manual: Chart 10-A: Examples of Assets Included and Excluded from Census Bureau Definition of Cash and Securities

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 10-A - Examples of Assets Included and Excluded from Census Bureau Definition of Cash and Securities

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Classification Manual

Revenue

Expenditure

Examples of assets found on a government's balance sheet and their classification for Census Bureau purposes.
Note: This list is not exhaustive; rather it shows the most common types of assets found in annual financial reports for purposes of illustration.

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.