The glossary below may define terms not included in the main Glossary on census.gov

The main Glossary on census.gov provides official definitions covering all topics, censuses, surveys and programs.

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• Active Members (of retirement systems) – See Membership.
• Administrative Costs (of retirement systems)
• Agency and private trust transactions
• Agriculture
• Aid to local governments – See Intergovernmental expenditure.
• Air transportation
• Alcohol beverages – See under License taxes and Sales and gross receipts taxes.
• Amusements – See under License taxes and Sales and gross receipts taxes.
• Assistance and subsidies
• Auxiliary enterprises

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• Beneficiaries
• Benefits
• Benefits, insurance trusts
• Bond funds
• Borrowing

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• Capital outlay
• Cash and deposits
• Cash and securities
• Cash and security holdings
• Cash assistance
• Categorical assistance programs
• Charges and miscellaneous general revenues
• Commercial activities, N.E.C.
• Construction
• Contributions
• Contributions, insurance trust
• Corporation net income tax
• Correction
• Correctional institutions
• County governments
• Current charges
• Current expenditures
• Current operation

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• Death and gift taxes
• Debt
• Debt issued
• Debt offsets
• Debt outstanding
• Debt redemption
• Debt retired
• Direct expenditures
• Document and stock transfer taxes

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• Earnings on investment
• Earnings on investments, insurance trust revenue
• Education
• Educational services
• Electric power
• Elementary and secondary education
• Employees
• Employee-retirement expenditure
• Employee-reitrement revenue
• Employee-retirement system
• Employment security administration
• Envrionment and housing
• Equipment
• Expenditure

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• Financial administration
• Fines and forfeits
• Fire protection
• Fiscal year
• Fish and game
• Forestry
• Full-faith and credit debt
• Full-time employees
• Full-time equivalent employment
• Functions
• Fund

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• Gas supply
• General Debt
• General expenditure
• General expenditure, N.E.C.
• General local government support
• General obligation debt
• General public buildings
• General revenue
• General sale or gross receipt taxe
• Government administration

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• Health
• Higher education
• Highways
• Hospitals
• Housing and comunity development

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• Inactive members
• Individual income taxes
• Insurance benefits and repayments
• Insurance sales and gross receipts taxes
• Insurance trust expenditure
• Insurance trust revenue
• Insurance trust system
• Interest earnings
• Interest expenditure
• Intergovernmental expenditure
• Intergovernmental revenue
  
• Intergovernmental revenue for general local government support
• Intergovernmental revenue for federal government
• Intergovernmental revenue from local governments
• Intergovernmental revenue from state government

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• Judicial and legal (government finance statistics)
• Judicial and legal (government employment statistics)

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• Land and existing structures, capital outlay expenditures
• Libraries
• License taxes
• License taxes--Alcoholic beverages
• License taxes--Amusements
• License taxes--Corporation in general
• License taxes--Hunting and fishing
• License taxes--Motor vehicles
• License taxes--Motor vehicle operators – Licenses for privilege of driving motor vehicles, including both private and commercial licenses.
• License taxes--Occupations and businesses, not elsewhere classified
• License taxes--Public utilities
• Other license taxes
• Liquor stores
• Liquor stores expenditure
• Liquor stores revenue
• Long-term debt
• Long-term debt issued
• Long-term debt offsets
• Long-term debt refunded
• Long-term debt retired

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• Membership (of retirement systems)
• Miscellaneous and unallocable expenditure
• Miscellaneous commercial activities
• Motor fuel sales taxes
• Motor vehicle liscenses taxes
• Municipal governments

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• National defense and international relations
• Natural resources
• N.E.C.
• Net long-term debt
• Nonguaranteed debt

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• Occupations and business license taxes
• Old-age assitance
• Other and unallocable expenditure
• Other government administration

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• Parking facilities
• Parks and recreation
• Part-time employees
• Police protection
• Property taxes
• Property tax relief
• Protective inspection and regulation
• Public safety
• Public utility taxes
• Public welfare
• Purchase of land and existing structures

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• Refunding
• Regular highway facilities
• Rents and royalties
• Retirement system
• Revenue - All amounts of money received by a government from external sources--net of refunds and other correcting transactions--other than from issuance of debt, liquidation of investments, and as agency and private trust transactions. Note that revenue excludes noncash transactions such as receipt of services, commodities, or other “receipts in kind.”

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• Salaries and wages
• Sale of property
• Sales and gross receipts taxes
• Sanitation
• School district governments
• Securities
• Selective sales and gross receipts taxes
  
• Severance taxes
• Sewerage
• Short-term debt
  
• Sinking funds
• Social insurance administration
• Social services and income maintenance
• Solid waste management
• Space research and technology
• Special assessments
  
• Special district governments
  
• State government

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• Taxes
  
• Tobacco products sales taxes
  
• Township governments
  
• Transit
  
• Transit subsidies
  
• Transportation

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• Unemployment compensation expenditure
  
• Utility
• Utility debt
  
• Utility expenditure
• Utility revenue

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• Vendor payments
  
• Veterans' services

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• Water supply
• Water transport and terminals
• Withdrawals
• Withdrawals, insurance trust
• Workers' compensation expenditure
• Workers' compensation revenue
• Workers' compensation system

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