U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Descriptions of Miscellaneous General Revenue Categories

Miscellaneous general revenues which do not fall into one of the above Tax, Intergovernmental Revenue, or Current Charges categories.

Code: U01 ITEM: Special Assessments
Includes: Compulsory contributions and reimbursements from owners of property who benefit from specific public improvements; and impact fees to fund extension of water, sewer, roads, and other infrastructure facilities in new developments. These contributions and reimbursements are designed to defray all or part of the cost of such improvements, either directly or through payment of principal and interest on debt issued to finance them. Generally, special assessments are apportioned according to assumed benefits to the property affected by the improvements. They cover not only general improvements--such as street paving, sidewalks, highway construction, sewer lines, drainage and irrigation projects--but also utility improvements, such as water lines.
Excludes: Proceeds from sale of special assessment bonds (report at appropriate Debt code); maintenance assessments for recurrent services such as street lighting, leaf removal, and weed control (report at appropriate Current Charges code); and reimbursements or contributions for capital outlays incurred under voluntary agreements, such as cooperative state government construction projects (use code U99) and joint state-local or local-local construction projects (report at appropriate Intergovernmental Revenue code).
Notes: Special assessments and property taxes are distinguished from each other by these features: taxes are levied on all property owners on the basis of the property's assessed value and are generally used to support a wide range of public activities. In contrast, special assessments are levied on just certain property owners who have benefited from specific public improvements and are used to fund or repay their costs.

Special assessments and current charges are distinguished from each other by these features: special assessments are generally for one-time capital improvements, such as paving a street, installing street lights or sidewalks, etc. Current charges, on the other hand, are for ongoing, recurrent services such as street cleaning, street lighting, leaf removal, etc., even though they may be labeled as "maintenance assessments" or even just "assessments."


CATEGORY: Sale of Property

Amounts received from sale of real property, buildings, improvements to them, land easements, rights-of-way, and other capital assets (buses, automobiles, etc.), including proceeds from sale of operating and nonoperating property of utilities. Includes sale of property to other governments.

Excludes proceeds from sale of securities (nonrevenues); sale of property to meet delinquent taxes or tax liens (report at Property Tax, code T01); and sale of commodities, unclaimed or confiscated property, and minor personal property (use U99).

Code: U10 ITEM: Housing and Community Development
Includes: Proceeds from sale of land and improvements associated with housing and community development programs.
Code: U11 ITEM: Other
Includes: Proceeds from sale of property other than in connection with housing and community development programs.
Code: U20 ITEM: Interest Earnings
Includes: Amounts from interest on all interest-bearing deposits and accounts; accrued interest on investment securities sold; interest on funds held for construction; and interest related to public debt for private purposes.
Excludes: Interest on deposits and investments of employee retirement and other insurance trust funds (report at appropriate Insurance Trust Revenue code); dividends from investments (use code U99); accrued interest on bonds issued by the government (deduct from Interest on Debt, codes I89 or I91-I94); recorded profits on sale of investments (use code U99); and accrued interest on the purchase of investments (deduct from Interest Earnings reported for those investments).
Notes: Effective with fiscal year 1988 data, the treatment of interest revenue related to public debt for private purposes was changed. Now, report interest revenue in an amount equal to the interest payments (I89) on this type of debt. Previously, this treatment was limited to mortgage revenue bonds and was classified at code U40.
Code: U30 ITEM: Fines and Forfeits
Includes: Receipts from penalties imposed for violations of law; civil penalties (e.g., for violating court orders); court fees if levied upon conviction of a crime or violation; court-ordered restitutions to crime victims where government actually collects the monies; and forfeits of deposits held for performance guarantees or against loss or damage (such as forfeited bail and collateral).
Excludes: Penalties relating to tax delinquency (report at appropriate Tax code); library fines (report at Other Charges, code A89); and sale of confiscated property (use code U99).

CATEGORY: Rents and Royalties

Compensation for temporary possession, use, or development of a building, land, other property, or a right. Unlike rental fees classified under General Current Charges, rents reported here are revenues for which there are little or no related services provided by the government.

Rents and royalties are distinguished from each other by these features: rents are compensation for the temporary possession of a building, land, or some other fixed or immovable object, usually with specific payments over a specified period of time. Royalties are compensation for the use or development of land and property or for operating under a right (such as a mineral right) and are often based on a share of the proceeds the payer earns from these.

Code: U40 ITEM: Rents
Includes: Amounts received from temporary possession of a building, land, or other fixed property, such as from grazing fees, timberland leases, rental of unused land or property (including nonoperating property of a government utility), and revenue from leases (or lease bonus payments) of land relating to natural resource exploration and production.
Excludes: Rental revenue from functionally classified facilities, such as rent of airport hangars, or where the government provides services in return, such as public housing rents (report as Current Charge for the function involved); and rental revenue from other governments (report at appropriate Intergovernmental Revenue code).
Notes: Prior to FY 1988 data, this code included interest on mortgage revenue bonds equal to the amount reported for interest payments on this type of debt. (See notes under Interest Earnings, code U20.)
Code: U41 ITEM: Royalties
Includes: Compensation or portion of proceeds received by state government for granting the privilege of using or developing property or operating under a right, primarily those related to natural resources, such as oil, gas, and mineral rights.
Excludes: Sale of timber and other forestry products from state forests (report at Forestry Charges, code A56).
Notes: This code applies only to state governments; report local government royalties at code U40.
Code: U50 ITEM: Donations from Private Sources
Includes: Gifts of cash or securities from private individuals or corporations.
Excludes: Noncash gifts and donations, such as food, property, buildings, land, commodities, etc. (nonrevenues).
Notes: Report the entire receipt of nonexpendable bequests even if only the interest income from it can be spent at the government's discretion.
Code: U95 ITEM: Net Lottery Revenue
Includes: Proceeds from the operation of government-sponsored lotteries after deducting the cost of prizes.
Notes: In terms of lottery exhibit codes, this item is computed by subtracting Z52 (lottery prizes awarded) from Z51 (total ticket sales). Thus, it includes amounts used for administration that are reported at exhibit code Z43 (see Section 12.2).
Code: U99 ITEM: Miscellaneous General Revenue, NEC
Includes: Dividends on investments (other than insurance trusts funds); recovery of losses charged off in a prior fiscal year; insurance adjustments; payments-in-lieu-of-taxes from private sources; voluntary contributions or reimbursements to defray construction costs of capital improvement projects such as in joint state construction projects; premiums on bonds issued; unemployment compensation contributions from employers for servicing debt issued to cover deficits in these trust funds; recoveries of expenditures made in a prior fiscal year; receipts from escheats and other unclaimed monies; recorded profits from sale of investments; and any other receipts within the definition of general revenue but not classifiable as a Tax, Intergovernmental Revenue, or Current Charge.
Excludes: Proceeds from borrowing (report at appropriate Debt code); sale of investment securities; interfund transfers or loans; transfers from other agencies of same government (latter three items are nonrevenues); and discounts on bonds issued (noncash transaction).
  General Purpose Governments
CODE TYPE OF OTHER REVENUE Federal State DC Large city- county Other local Special District
U01 Special Assessments N Y Y Y Y Y
---Sale of Property:  
U10 Housing and Community Development N N Y Y N N
U11 Other Y Y Y Y Y Y
U20 Interest Earnings Y Y Y Y Y Y
U30 Fines and Forfeits Y Y Y Y N N
---Rents and Royalties:  
U40 Rents N Y Y Y Y N
U41 Royalties N Y N N N N
U50 Private Donations N Y N N N N
U95 Net Lottery Revenue N Y Y N N N
U99 Miscellaneous General Revenue, NEC Y Y Y Y Y Y
* Shows whether data are collected (Y) or not collected (N) for that type.

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