Integrated Macroeconomic Accounts for the United States Table

S.7.q Federal Government
  
Today is: 4/7/2013   Last Revised on March 12, 2013  
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Line      2008   
I
   2008   
II
   2008   
III
   2008   
IV
   2009   
I
   2009   
II
   2009   
III
   2009   
IV
   2010   
I
   2010   
II
   2010   
III
   2010   
IV
   2011   
I
   2011   
II
   2011   
III
   2011   
IV
   2012   
I
   2012   
II
   2012   
III
   2012   
IV
                                              
                                                 Current account
1Gross value added575.6582.7589.5593.5608.7615.8620.8626.0644.2654.0651.5652.2659.8663.4665.0662.4665.9666.4667.2670.5
2Less: Consumption of fixed capital116.7119.2121.3122.7123.1124.1125.2126.7128.1129.6130.7132.6134.7136.2138.5138.7139.7141.0142.0143.3
3Equals: Net value added459.0463.5468.2470.7485.6491.7495.6499.3516.1524.4520.8519.7525.1527.2526.5523.7526.2525.3525.2527.2
4   Compensation of employees (paid)462.0467.1471.9475.1490.3496.1499.5504.3521.2530.6528.0529.1535.1538.2539.9540.1542.9543.4544.1544.6
5   Operating surplus, net-3.0-3.6-3.7-4.4-4.8-4.4-3.9-5.0-5.1-6.2-7.2-9.4-10.0-11.0-13.4-16.4-16.7-18.0-18.8-17.4
6Net national income/Balance of primary incomes,
    net
-232.5-230.9-246.6-174.3-138.6-187.9-202.7-176.8-181.6-199.2-191.1-209.6-220.0-264.9-232.0-227.1-215.8-258.9-197.9---  
7   Operating surplus, net-3.0-3.6-3.7-4.4-4.8-4.4-3.9-5.0-5.1-6.2-7.2-9.4-10.0-11.0-13.4-16.4-16.7-18.0-18.8-17.4
8   Taxes on production and imports, receivable92.695.794.593.286.894.291.892.792.495.397.297.1102.4108.3108.1110.9113.3115.2116.1119.5
9   Subsidies (paid)-47.9-48.9-50.4-52.6-54.4-55.6-67.3-55.7-54.6-54.3-55.1-57.7-58.8-61.4-62.0-62.2-60.4-60.6-60.1-60.6
10   Property income received, net-274.2-274.1-287.0-210.6-166.3-222.1-223.2-208.7-214.3-234.0-226.0-239.6-253.6-300.8-264.6-259.5-252.0-295.5-235.1---  
11Net national income/Balance of primary incomes,
    net
-232.5-230.9-246.6-174.3-138.6-187.9-202.7-176.8-181.6-199.2-191.1-209.6-220.0-264.9-232.0-227.1-215.8-258.9-197.9---  
12Plus: Current taxes on income, wealth, etc.
    (received)
1,493.51,262.71,355.81,302.91,075.51,036.61,062.21,114.61,160.01,186.71,236.71,274.21,391.61,395.81,386.11,407.61,516.01,516.01,534.0---  
13Plus: Social benefits (received)975.9972.5974.4969.7951.0951.7947.0946.8961.1969.5973.8974.8900.5905.1907.0909.2929.3931.5936.0945.1
14Less: Social contributions (paid)1,329.41,462.81,388.61,423.81,532.01,656.11,636.51,661.01,716.11,718.81,728.41,737.01,741.01,748.91,756.21,765.51,786.01,785.61,796.21,803.9
15Plus: Other current transfers (received)49.649.849.768.470.579.761.169.668.668.371.770.469.769.068.168.368.361.653.153.6
16Less: Other current transfers (paid)437.3436.9437.6451.1483.7558.0551.1551.6573.0569.1597.4603.6573.9592.9536.0523.0515.0525.2529.9535.9
17Equals: Disposable income, net519.8154.3307.1291.8-57.2-334.0-319.9-258.4-281.0-262.5-234.7-230.8-173.1-236.7-163.0-130.5-3.2-60.6-0.9---  
18Plus: Wage accruals less disbursements0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
19Less: Final consumption expenditures908.6918.7946.2953.5954.6979.5998.71,015.11,034.21,057.01,068.31,063.61,054.21,071.01,069.01,052.01,055.61,054.81,086.31,041.1
20Equals: Net saving-388.8-764.4-639.1-661.7-1,011.8-1,313.5-1,318.6-1,273.5-1,315.2-1,319.5-1,303.1-1,294.4-1,227.3-1,307.7-1,232.0-1,182.6-1,058.7-1,115.4-1,087.2---  
                                              
                                                 Capital account
21Net saving less capital transfers-450.3-826.5-718.8-992.2-1,302.7-1,522.4-1,455.7-1,449.7-1,467.4-1,503.2-1,429.1-1,413.0-1,338.2-1,445.3-1,364.5-1,334.4-1,160.6-1,197.7-1,172.7---  
22   Net saving-388.8-764.4-639.1-661.7-1,011.8-1,313.5-1,318.6-1,273.5-1,315.2-1,319.5-1,303.1-1,294.4-1,227.3-1,307.7-1,232.0-1,182.6-1,058.7-1,115.4-1,087.2---  
23   Less: Capital transfers paid (net)61.562.279.7330.5290.9208.9137.1176.2152.2183.7126.1118.6110.9137.6132.5151.8101.982.385.5119.4
24Capital formation, net9.74.226.5-3.50.329.635.533.731.237.742.637.826.726.919.420.711.914.715.014.5
        Gross fixed capital formation (acquisition
          of
25   produced nonfinancial assets)134.1147.3154.4157.7150.3156.4159.0160.8159.5168.1171.4170.2161.1163.3158.5159.2152.1155.9155.1156.2
26   Less: Consumption of fixed capital116.7119.2121.3122.7123.1124.1125.2126.7128.1129.6130.7132.6134.7136.2138.5138.7139.7141.0142.0143.3
27   Acquisition of nonproduced nonfinancial assets-7.7-23.9-6.6-38.5-27.0-2.71.8-0.5-0.2-0.81.80.10.3-0.2-0.60.2-0.5-0.21.91.6
28Net lending (+) or borrowing (-), capital
    account (lines 21-24)
-460.0-830.8-745.3-988.7-1,303.0-1,552.0-1,491.3-1,483.4-1,498.6-1,541.0-1,471.7-1,450.8-1,365.0-1,472.2-1,384.0-1,355.1-1,172.5-1,212.4-1,187.7---  
                                         Financial
                                           account
29Net lending (+) or borrowing (-) (line 28)-460.0-830.8-745.3-988.7-1,303.0-1,552.0-1,491.3-1,483.4-1,498.6-1,541.0-1,471.7-1,450.8-1,365.0-1,472.2-1,384.0-1,355.1-1,172.5-1,212.4-1,187.7---  
30Net acquisition of financial assets-17.3-102.91,170.31,237.5314.6425.3275.4-118.6232.0234.3308.2375.9-605.938.7-239.5143.9-49.2229.0139.8172.8
31   Monetary gold and SDRs0.10.10.10.10.10.0190.91.90.00.00.00.0-7.80.60.10.10.00.00.00.0
32      Monetary gold0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
33      SDR holdings0.10.10.10.10.10.0190.91.90.00.00.00.0-7.80.60.10.10.00.00.00.0
34   Currency and deposits13.5-51.71,260.541.7-334.4119.9-177.8-287.8154.4197.675.7174.6-823.910.9-305.4158.6-116.6110.9-25.681.1
35      Official foreign currencies0.70.60.80.40.40.30.40.20.40.20.30.2-1.70.30.30.20.30.20.20.1
36      Reserve position in IMF (net)-0.53.8-1.211.73.014.04.0-7.62.30.33.8-1.325.823.915.67.54.312.82.92.0
37      Currency and transferable deposits10.2-49.51,257.734.1-337.6104.6-182.6-281.3151.8196.272.6175.0-845.7-15.9-321.2152.2-121.696.5-27.479.0
38      Time and savings deposits2.9-6.63.4-4.70.00.80.30.20.00.3-1.11.0-2.11.5-0.3-0.20.51.4-1.00.0
39      Nonofficial foreign currencies0.2-0.1-0.20.2-0.20.30.00.60.00.60.2-0.4-0.31.10.2-1.3-0.10.0-0.20.0
40   Debt securities0.00.013.2204.5209.1176.192.592.4-40.0-44.0-43.3-60.2-43.1-139.1-132.6-158.1-118.6-5.9-0.4-0.1
41      Agency- and GSE-backed securities0.00.013.2204.5209.1174.691.892.3-40.0-44.3-43.7-60.7-43.1-139.1-132.3-158.0-118.5-5.80.00.0
42      Corporate and foreign bonds0.00.00.00.00.01.50.70.10.10.30.40.50.00.0-0.3-0.1-0.10.0-0.4-0.1
43   Loans13.231.815.263.0102.7186.0201.8121.297.676.0212.4141.6163.377.5134.494.9152.4109.2130.968.3
44      Short term11.119.93.135.299.1164.2170.7127.4102.870.8219.6141.6158.471.2134.689.7147.9107.5131.767.4
45         Consumer credit12.616.11.415.140.168.275.8113.288.572.5215.9143.8149.883.0127.574.4135.899.0135.567.2
46         Other loans and advances-1.43.81.720.159.096.094.914.214.4-1.73.7-2.28.6-11.87.015.412.28.4-3.80.2
47      Long term (mortgages)2.111.912.127.83.621.831.1-6.3-5.25.2-7.20.04.96.2-0.15.24.51.7-0.80.9
48   Equity and investment fund shares0.44.30.51,025.7364.2-122.754.0-281.83.285.123.59.663.956.73.849.8-18.2-11.1-8.6-4.2
49      Corporate equities0.00.00.01,025.4363.6-127.953.7-287.1-5.474.719.77.361.349.61.049.3-19.8-18.1-9.8-5.0
50      Equity in international organizations0.44.30.50.30.65.20.30.61.95.31.30.82.35.81.70.41.57.01.30.8
51      Equity in government-sponsored enterprises
          (1)
0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
52      Equity investment under Public-Private
          Inv. Program
0.00.00.00.00.00.00.04.86.75.12.51.50.31.31.10.10.10.00.00.0
53   Other accounts receivable-44.6-87.3-119.2-97.6-27.166.0-85.9235.416.7-80.539.9110.341.832.160.2-1.551.725.743.427.6
54      Trade receivables-1.78.68.31.4-7.911.1-90.53.0-4.2-12.83.510.6-3.19.16.26.8-5.26.96.1-0.2
55      Taxes receivable-45.6-87.6-40.6-73.9-29.978.850.244.422.29.114.483.048.524.055.2-9.169.120.038.227.4
56      Other (miscellaneous assets)2.8-8.3-86.9-25.010.8-23.9-45.6188.1-1.3-76.822.016.7-3.6-1.0-1.20.8-12.2-1.2-0.90.4
57Net incurrence of liabilities630.8469.02,012.92,293.01,526.21,852.01,539.11,164.81,750.51,909.81,418.31,631.7952.4502.11,828.81,494.71,483.31,284.1774.81,260.7
58   SDR allocations0.00.00.00.00.00.0190.40.00.00.00.00.00.00.00.00.00.00.00.00.0
59   Currency and deposits-0.9-0.5-1.2-0.80.00.0-1.0-0.40.00.0-1.10.00.00.00.00.00.00.00.00.0
60   Debt securities591.8374.21,993.62,250.41,658.31,899.51,388.11,089.41,762.21,899.61,407.41,514.5914.7504.81,771.61,363.61,483.91,274.6775.21,188.5
61      SDR certificates0.00.00.00.00.00.012.00.00.00.00.00.00.00.00.00.00.00.00.00.0
62      Treasury securities including savings bonds538.9308.71,923.42,185.01,630.91,837.61,308.4998.11,707.21,829.01,337.11,444.9849.7791.71,337.11,288.81,431.51,182.8690.51,257.5
63      Federal agency securities1.30.3-1.71.0-3.2-1.13.71.20.31.10.50.81.20.21.91.1-3.30.1-0.31.9
64      Nonmarketable securities held by pension
          plans
51.665.371.964.530.563.064.090.254.669.569.968.863.8-287.0432.673.655.891.785.0-70.9
65   Loans (mortgages)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
66   Insurance, pension and standardized guarantee
       schemes
-2.08.425.678.1-17.06.74.776.3-4.65.316.476.40.0-23.637.165.8-4.112.9-6.952.8
67      Insurance reserves-0.32.0-0.42.8-0.22.10.22.4-0.30.70.72.50.31.71.21.90.51.5-0.2-0.5
68      Retiree Health Care Funds-1.76.426.075.3-16.84.74.573.9-4.34.615.774.0-0.3-25.435.963.9-4.611.4-6.753.3
69   Other accounts payable42.086.8-5.1-34.8-115.1-54.2-43.1-0.5-7.14.9-4.540.837.721.020.065.33.5-3.46.419.5
70      Trade payables61.372.89.1-52.9-92.6-73.1-36.8-22.29.7-15.81.029.846.7-3.819.427.217.9-18.221.438.2
71      Other (miscellaneous liabilities)-19.314.0-14.218.2-22.518.9-6.321.7-16.820.8-5.411.0-9.124.70.638.1-14.414.9-14.9-18.7
  Addendum:
72Net lending (+) or borrowing (-), financial
    account (lines 30-57)
-648.2-571.8-842.5-1,055.5-1,211.5-1,426.7-1,263.7-1,283.5-1,518.4-1,675.5-1,110.1-1,255.8-1,558.3-463.4-2,068.3-1,350.8-1,532.5-1,055.2-635.0-1,088.0
                       Other changes in volume
                         account
73Total other volume changes-23.790.7-38.143.528.590.3-12.243.3-2.242.026.914.6-30.3288.9-244.612.9-44.6-84.9159.051.2
74   Disaster losses0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.3
75   Other volume changes-24.069.010.440.3-25.927.6-7.7-5.0-46.643.21.8-17.6-43.842.7-11.55.7-58.725.6-4.0-5.3
76   Less: Statistical discrepancy ((lines
       28-[30-57])/4) (2)
-0.3-21.748.5-3.2-54.5-62.74.5-48.3-44.41.2-25.2-32.2-13.5-246.2233.1-7.3-14.1110.5-163.1-56.2
                                           
                                              Revaluation account
77   Nonfinancial assets18.816.413.611.83.9-22.5-23.9-1.55.24.06.817.916.714.714.810.98.914.79.95.1
78      Structures15.712.09.511.710.0-22.8-24.7-5.12.0-0.34.510.210.111.59.912.34.410.09.35.6
79      Equipment and software3.14.44.10.1-6.10.20.83.73.24.32.37.86.53.34.9-1.54.54.80.5-0.4
80   Financial assets0.6-0.1-0.7-67.7-56.2-33.5-11.1-20.7-18.4-21.4-0.4-3.5-1.0-11.7-11.3-16.4-4.9-4.30.4-1.6
81      Monetary gold and SDRs0.4-0.1-0.5-0.1-0.30.30.8-0.6-1.8-1.52.9-0.61.70.5-1.4-0.90.5-1.10.9-0.2
82      Currency and deposits0.20.0-0.20.0-0.20.40.3-0.1-0.4-0.30.6-0.10.4-3.6-3.0-1.6-0.7-3.1-0.5-1.4
83      Corporate equities0.00.00.0-67.7-55.7-34.3-12.1-19.7-15.8-19.3-3.7-2.7-3.1-8.6-6.9-13.8-4.70.00.00.0
84      Equity investment under Public-Private
          Inv. Program
0.00.00.00.00.00.00.0-0.3-0.5-0.3-0.1-0.10.0-0.1-0.10.00.00.00.00.0
85   Liabilities0.3-0.1-0.4-0.1-0.20.30.8-0.6-1.7-1.42.7-0.61.60.5-1.4-0.90.5-1.10.9-0.2
86      SDR allocations0.3-0.1-0.4-0.1-0.20.30.8-0.6-1.7-1.42.7-0.61.60.5-1.4-0.90.5-1.10.9-0.2
87Changes in net worth due to nominal holding
    gains/losses
19.116.313.3-55.9-52.1-56.4-35.7-21.6-11.4-16.03.715.014.02.54.8-4.63.511.59.43.7
                    Changes in balance sheet account
88Change in net worth ((lines 24+28)/4 + lines
    73+87) (3)
-180.955.8-217.5-339.0-387.4-273.3-393.3-394.4-428.7-285.8-307.3-358.8-412.525.3-562.3-377.4-419.1-128.4-204.2-326.0
                       Balance sheet account (end
                         of period)
89Total assets2,651.42,693.23,028.23,298.03,331.33,392.03,433.93,367.03,406.03,473.93,575.23,660.23,510.83,542.83,488.43,513.63,485.63,567.73,613.83,644.6
90   Nonfinancial assets (4)1,969.21,992.22,016.02,036.42,045.52,031.32,018.02,024.32,035.62,049.02,068.52,095.32,117.02,138.02,160.32,176.12,189.52,206.52,219.62,227.8
91         Structures1,322.11,333.51,345.51,358.11,367.61,346.01,324.81,320.41,322.21,324.31,333.81,345.81,356.51,369.01,382.31,394.41,399.61,407.11,414.71,419.0
92         Equipment and software647.2658.7670.5678.3678.0685.3693.2703.9713.4724.7734.6749.5760.5769.0778.1781.7789.9799.5804.9808.8
93   Financial assets682.1701.11,012.21,261.51,285.81,360.81,415.91,342.71,370.41,424.91,506.81,564.81,393.91,404.81,328.11,337.51,296.11,361.11,394.21,416.8
94         Monetary gold and SDRs9.99.99.49.39.19.457.957.856.054.657.456.856.557.255.955.055.554.355.255.1
95            Monetary gold0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
96            SDR holdings9.99.89.49.39.19.457.957.856.054.657.456.856.557.255.955.055.554.355.255.1
97         Currency and deposits76.585.2403.6402.7305.5357.8316.6233.0258.3329.5351.6383.4165.3186.8109.5135.693.7140.9135.6142.3
98            Official foreign currencies24.923.823.324.823.024.325.925.224.423.825.826.026.126.826.325.825.525.225.824.9
99            Reserve position in IMF (net)4.45.44.87.88.312.213.511.511.711.513.112.619.521.922.823.023.523.523.722.8
100            Currency and transferable deposits42.953.8372.2368.0271.9319.1274.8193.6219.5291.6310.2342.1117.5135.557.684.342.089.383.491.9
101            Time and savings deposits3.81.82.91.61.71.61.91.92.01.81.82.01.51.71.81.72.02.22.12.0
102            Nonofficial foreign currencies0.50.50.40.50.40.50.50.70.70.80.90.80.71.01.00.70.70.70.60.6
103      Debt securities0.00.03.354.4106.7150.7173.9197.0187.0176.0165.2150.1139.3104.671.431.92.20.80.70.6
104         Agency- and GSE-backed securities0.00.03.354.4106.7150.4173.3196.4186.4175.3164.4149.2138.4103.770.631.11.50.00.00.0
105         Corporate and foreign bonds0.00.00.00.00.00.40.50.60.60.70.80.90.90.90.80.80.80.80.70.6
106      Loans286.2290.9296.5311.9339.2381.3434.6464.9490.7504.3561.2596.8638.9652.4690.2714.3753.6774.3811.9829.5
107         Short term203.3205.0207.6216.1242.4279.1324.6356.5383.7396.0454.6490.2531.1543.1580.9603.7641.9662.1699.9717.3
108            Consumer credit97.998.7100.8104.3115.8128.5150.3178.6202.2214.9272.6308.8347.5362.4398.5417.4452.6470.7509.5526.8
109            Other loans and advances105.4106.4106.8111.8126.6150.6174.3177.9181.5181.1182.0181.4183.6180.6182.4186.3189.3191.4190.5190.5
110         Long term (mortgages)82.985.988.995.896.7102.2110.0108.4107.1108.4106.6106.6107.8109.3109.3110.6111.7112.2112.0112.2
111      Equity and investment fund shares47.048.148.2237.0272.3207.3208.7118.2102.8104.5106.5106.1118.9124.4118.4117.0107.8104.9102.8101.7
112         Corporate equities0.00.00.0188.7223.9157.6158.867.450.249.650.849.962.166.059.357.848.243.641.239.9
113         Equity in international organizations47.048.148.248.348.449.749.850.050.451.852.152.352.954.354.754.955.257.057.357.5
114         Equity in government-sponsored
             enterprises (1)
0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
115         Equity investment under Public-Private
             Inv. Program
0.00.00.00.00.00.00.00.92.13.13.63.83.94.14.44.44.44.44.44.4
116      Other accounts receivable262.5267.0251.2246.2253.1254.2224.2271.8275.6256.1265.0271.7274.9279.4282.7283.7283.4285.9288.0287.5
117         Trade receivables61.965.067.464.765.068.245.743.645.042.042.742.944.747.048.247.749.050.651.549.6
118         Taxes receivable108.5112.0115.5119.4123.4127.3131.2133.9136.6139.2141.9144.3146.7149.1151.5152.8154.2155.5156.8158.1
119         Other (miscellaneous assets)92.190.068.362.064.758.747.394.394.074.880.384.583.683.383.083.280.279.979.679.8
120Total liabilities and net worth2,651.42,693.23,028.23,298.03,331.33,392.03,433.93,367.03,406.03,473.93,575.23,660.23,510.83,542.83,488.43,513.63,485.63,567.73,613.83,644.6
121   Liabilities6,741.16,727.27,279.77,888.48,309.28,643.39,078.49,405.99,873.610,227.410,636.011,079.711,343.011,349.711,857.512,260.112,651.212,861.613,111.913,468.7
122      SDR allocations8.18.07.67.57.37.656.055.453.652.255.054.456.056.555.254.254.753.654.554.3
123      Currency and deposits27.227.026.726.626.626.526.326.226.226.225.925.925.925.925.925.925.925.925.925.9
124      Debt securities6,261.76,219.86,765.17,379.07,822.48,165.18,562.78,887.89,348.99,697.710,104.410,533.810,779.810,785.911,282.111,672.512,054.312,258.812,508.312,853.0
125         SDR certificates2.22.22.22.22.22.25.25.25.25.25.25.25.25.25.25.25.25.25.25.2
126         Treasury securities including savings
             bonds
5,299.15,250.65,777.56,338.26,804.47,143.17,520.87,781.98,259.68,603.88,993.89,361.59,621.49,714.110,102.610,428.310,827.511,025.611,255.511,568.9
127         Federal agency securities23.523.523.123.322.522.323.223.523.623.924.024.224.524.525.025.324.424.524.424.9
128         Nonmarketable securities held by
             pension plans
936.9943.5962.31,015.3993.2997.61,013.51,077.21,060.61,064.81,081.51,142.91,128.81,042.11,149.31,213.71,197.21,203.51,223.31,254.1
129      Loans (mortgages)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
130      Insurance, pension and standardized
          guarantee schemes
182.2184.3190.7210.2206.0207.7208.8227.9226.8228.1232.2251.3251.3245.4254.7271.1270.1273.3271.6284.8
131         Insurance reserves45.345.845.746.446.346.946.947.547.447.647.848.448.548.949.249.749.850.250.150.0
132         Retiree Health Care Funds136.9138.5145.0163.8159.6160.8161.9180.4179.3180.5184.4202.9202.8196.5205.4221.4220.3223.1221.5234.8
133      Other accounts payable262.0288.0289.4265.1247.0236.4224.6208.6218.1223.2218.5214.4229.9235.9239.7236.3246.2250.0251.6250.6
134         Trade payables257.4283.5285.0260.8242.8232.2220.6204.6214.2219.4214.8210.8226.4232.5236.4233.1243.1247.0248.7247.9
135         Other (miscellaneous liabilities)4.64.54.44.34.24.24.14.03.93.83.73.63.53.43.33.23.13.02.92.8
136   Net worth-4,089.7-4,034.0-4,251.4-4,590.5-4,977.9-5,251.2-5,644.6-6,038.9-6,467.6-6,753.5-7,060.8-7,419.6-7,832.1-7,806.8-8,369.1-8,746.5-9,165.6-9,293.9-9,498.1-9,824.1
       Footnotes


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