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Flow of Funds Guide

>> FA213078005.A

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.

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Last edited on: 05/20/2009

Shown on: F.104 Line 38, F.226 Line 10, Flows_matrix Line 39:5, S.8.Q Line 47, S.8.A Line 53

Derived from:

FOF Code	Description
+ FA206231001.A	State and local governments; taxes on corporate income (accrual basis)
- FA206233100.A	State and local governments; corporate income tax receipts
+ FA113178003.A	Nonfinancial noncorporate business; taxes payable; liability

Used in:

FOF Code	Description
+ FA893078005.A	All sectors; taxes receivable; asset
- FA213093005.A	State and local governments, excluding employee retirement funds; unidentified miscellaneous assets
+ FA214090005.A	State and local governments, excluding employee retirement funds; total financial assets
+ FA384090005.A	Domestic nonfinancial sectors; total financial assets
+ FA383078005.A	Domestic nonfinancial sectors; taxes receivable; asset
+ FA363078005.A	Consolidated governments; taxes receivable; asset
+ FA213096005.A	State and local governments, excluding employee retirement funds; other accounts receivable; asset (Integrated Macroeconomic Accounts)
+ FA213096105.A	State and local governments, excluding employee retirement funds; Miscellaneous and taxes receivable; asset (Integrated Macroeconomic Accounts)