U.S. Department of Commerce

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

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