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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Descriptions of Liquor Store and Utility Revenue Categories
Amounts derived from sale of liquor or utility commodities and services to the public or other governments.
Gross receipts from sale of utility commodities or services to the public or other governments by publicly-owned and controlled utilities.
Includes receipts from direct sales of commodities and services; rentals from operating property; customers' forfeitures and penalties; and charges for installing and servicing connections and meters.
Excludes identifiable amounts for commodities or services furnished to the parent government, its agencies, or other utilities of the same government (intragovernmental transfers); revenue from investments or other capital transactions (report Interest Earnings at code U20 and recorded profits on their sale at Miscellaneous General Revenue, NEC, code U99); and lease rentals or other earnings from nonoperating utility property (use code U40).
Also excludes special assessments for utility improvements, including water impact fees (report at Special Assessments, code U01); contributions from parent government (another intragovernmental transfer); financial aid from other governments not representing sale of utility good or services (report at appropriate Intergovernmental Revenue code); taxes imposed on sale of utility commodities and services (report at Public Utilities Tax, code T15); and contributions from utility employees for retirement system administered by same government (report at Employee Contributions, code X01 or X02).
Effective with fiscal year 1988 data, intergovernmental revenue codes were added to the Classification Manual as a service to users who wanted to track better the fiscal activities of utilities. These codes represent items already classed at Intergovernmental Revenue codes (e.g., B47 and B89). Despite their utility suffixes, however, these codes continue to be classified as general revenues and are described under the Intergovernmental Revenue section of this chapter.
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*