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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES
 
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FUNCTION CODE:   87 NAME:    Water Transport and Terminals
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Transportation
DEFINITION:    Provision, construction, operation, maintenance, and support of public waterways and harbors, docks, wharves, and related marine terminal facilities; and the regulation of the water transportation industry.
EXAMPLES:   Commercial port facilities, canals, harbors, and other public waterways; dredging of same; public docks, piers, wharves, warehouses, cranes, and associated terminal facilities; regulatory and inspection of the commercial water transportation industry. For Federal Government also includes waterways navigation activities of the Army Corps of Engineers, most of the Maritime Administration, and the Panama Canal Commission.
EXCLUSIONS:   Recreational types of docks and marine facilities--e.g., public marinas devoted to pleasure boaters (report at Parks and Recreation, code 61); terminals and dock facilities for public ferries (if toll, report expenditures at Toll Highways, code 45, else report expenditures and any employment at Regular Highways, code 44).
REFERENCES: - To be added later -
 
OTHER NOTES:   (1) This category is devoted to commercial water transportation and terminals rather than the provision of water-related activities and facilities for pleasure or recreation. (2) For leased facilities include only government's expenditures and employees and exclude the lessees' expenditures and contractual employment.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E87 Current Operations Y YY Y YY
I87 Assistance and Subsidies Y NN N NN
F87 Construction Y YY Y YY
G87 Land & Existing Structures Y YY Y YY
K87 Equipment Y YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L87 State Y NN Y YY
M87 Locals, NEC Y YY Y YY
N87 General Purpose Locals N YN N NN
R87 Special Districts N YN N NN
 
EMPLOYMENT DATA Y YY Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

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