Board of Governors of the Federal Reserve System

Financial Accounts Guide

Series analyzer for FA213078005.A

State and local governments, excluding employee retirement funds; taxes receivable; asset

Data Source

The unadjusted flow is calculated as tax accruals on corporate income ( FOF series FU206231001) less corporate tax payments received ( FOF series FU206233100) plus taxes receivable by business ( FOF series FU113178003). Levels after 2003:Q2 are calculated as the previous level plus the unadjusted flow. Seasonally adjusted flow is obtained using X-12-ARIMA procedure.

Last edited on: 05/20/2009
Shown on: F.107 Line 38, F.228 Line 11, Flows_matrix Line 39:5, S.8.Q Line 48
Derived from:
FOF CodeDescription
+ FA206231001.AState and local governments; taxes on corporate income (accrual basis)
- FA206233100.AState and local governments; corporate income tax receipts
+ FA113178003.ANonfinancial noncorporate business; taxes payable; liability

Used in:
FOF CodeDescription
+ FA893078005.AAll sectors; taxes receivable; asset
+ FA363078005.AGeneral government; taxes receivable; asset
+ FA213096005.AState and local governments, excluding employee retirement funds; other accounts receivable; asset (Integrated Macroeconomic Accounts)
+ FA384090005.ADomestic nonfinancial sectors; total financial assets
+ FA213096105.AState and local governments, excluding employee retirement funds; miscellaneous and taxes receivable; asset (Integrated Macroeconomic Accounts)
+ FA383078005.ADomestic nonfinancial sectors; taxes receivable; asset
+ FA214090005.AState and local governments, excluding employee retirement funds; total financial assets
Last update: March 10, 2016