U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 9-C: Debt Detailed Code List with Coverage of Data Collection
 
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  General Purpose Governments
Item Federal State DC Large city-county Other local Special Districts
 
SHORT-TERM DEBT, OUTSTANDING:
  61V - Beginning of fiscal year N Y Y Y Y Y
  64V - End of fiscal year N Y Y Y Y Y
 
LONG-TERM DEBT:
 
OUTSTANDING AT BEGINNING OF FISCAL YEAR:
  19A - Water supply systems N N N N Y Y
  19B - Electric power systems N N N N Y Y
  19C - Natural gas supply systems N N N N Y Y
  19D - Public mass transit systems N N N N Y Y
  19H - Education (all) N N N N Y Y
  19T - Public debt for private purposes N N N N Y Y
  19X - All other debt N Y Y Y Y Y
 
ISSUED DURING FISCAL YEAR:
  --- Full-faith and credit:
 
  21A - Water supply systems N Y Y Y N N
  21B - Electric power systems N Y N Y N N
  21C - Natural gas supply systems N Y N Y N N
  21D - Public mass transit systems N Y N Y N N
  21F - Elementary-secondary education N Y Y Y N N
  21G - Higher and other education N Y Y Y N N
  21X - All other debt N Y Y Y N N
  --- Nonguaranteed:
 
  24A - Water supply systems N Y Y Y N N
  24B - Electric power systems N Y N Y N N
  24C - Natural gas supply systems N Y N Y N N
  24D - Public mass transit systems N Y N Y N N
  24F - Elementary-secondary education N Y Y Y N Y
  24G - Higher and other education N Y Y Y N Y
  24T - Public debt for private purposes N Y Y Y Y Y
  24X - All other debt N Y Y Y N N
  --- Unspecified:
 
  29A - Water supply systems N N N N Y Y
  29B - Electric power systems N N N N Y Y
  29C - Natural gas supply systems N N N N Y Y
  29D - Public mass transit systems N N N N Y Y
  29F - Elementary-secondary education N N N N Y Y
  29G - Higher and other education N N N N Y Y
  29X - All other debt N N N N Y Y
  --- Exhibit: Refunding bonds issued (see Section 9.4):
 
  52T - Refunding issues N Y Y Y N N

 
RETIRED DURING FISCAL YEAR,
  ---Full-faith and credit:
  31A - Water supply systems N Y Y Y N N
  31B - Electric power systems N Y N Y N N
  31C - Natural gas supply systems N Y N Y N N
  31D - Public mass transit systems N Y N Y N N
  31F - Elementary-secondary education N Y Y Y N N
  31G - Higher and other education N Y Y Y N N
  31X - All other debt N Y Y Y N N
  --- Nonguaranteed:
 
  34A - Water supply systems N Y Y Y N N
  34B - Electric power systems N Y N Y N N
  34C - Natural gas supply systems N Y N Y N N
  34D - Public mass transit systems N Y N Y N N
  34F - Elementary-secondary education N Y Y Y N Y
  34G - Higher and other education N Y Y Y N N
  34T - Public debt for private purposes N Y Y Y Y Y
  34X - All other debt N Y Y Y N N
  --- Unspecified:
 
  39A - Water supply systems N N N N Y Y
  39B - Electric power systems N N N N Y Y
  39C - Natural gas supply systems N N N N Y Y
  39D - Public mass transit systems N N N N Y Y
  39F - Elementary-secondary education N N N N Y Y
  39G - Higher and other education N N N N Y Y
  39X - All other debt N N N N Y Y
  --- Exhibit: Long-term debt retired by refunding (see Section 9.4):
 
  53T - Long-term debt refunded N Y Y Y N N

 
OUTSTANDING AT END OF FISCAL YEAR,
  ---Full-faith and credit:
  41A - Water supply systems N Y Y Y Y Y
  41B - Electric power systems N Y N Y Y Y
  41C - Natural gas supply systems N Y N Y Y Y
  41D - Public mass transit systems N Y N Y Y Y
  41F - Elementary-secondary education N Y Y Y Y Y
  41G - Higher and other education N Y Y Y Y Y
  41X - All other debt N Y Y Y Y Y
  --- Nonguaranteed:
 
  44A - Water supply systems N Y Y Y Y Y
  44B - Electric power systems N Y N Y Y Y
  44C - Natural gas supply systems N Y N Y Y Y
  44D - Public mass transit systems N Y N Y Y Y
  44F - Elementary-secondary education N Y Y Y Y Y
  44G - Higher and other education N Y Y Y Y Y
  44T - Public debt for private purposes N Y Y Y Y Y
  44X - All other debt N Y Y Y Y Y
  --- Federal Government only:
 
  41I - Increase in total debt Y N N N N N
  41V - Held by federal government itself Y N N N N N
  41Y - Held by others Y N N N N N
  41Q - Public debt Y N N N N N
  41W - Federal agency debt Y N N N N N

 
* - Shows whether data are collected (Y) or not collected (N) for that type.

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