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
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.

Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: October 31 2011