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.104 Line 37, F.227 Line 10, Flows_matrix Line 39:5, S.8.Q Line 47
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
+ FA214090005.AState and local governments, excluding employee retirement funds; total financial assets
+ FA384090005.ADomestic nonfinancial sectors; total financial assets
+ FA383078005.ADomestic nonfinancial sectors; taxes receivable; asset
+ FA363078005.AGeneral government (consolidated); taxes receivable; asset
+ FA213096005.AState and local governments, excluding employee retirement funds; other accounts receivable; asset (Integrated Macroeconomic Accounts)
+ FA213096105.AState and local governments, excluding employee retirement funds; Miscellaneous and taxes receivable; asset (Integrated Macroeconomic Accounts)
Last update: March 6, 2014