Table 9. Cash and Investment Security Variables.
| Variable Name | Census Code | Description |
|---|---|---|
| Total Cash and Securities | The sum of all cash and securities held | |
| Insurance Trust Cash and Securities | The sum of retirement and unemployment investments | |
| Employee Retirement Cash and Sec. | The sum of all employee retirement cash and security amounts | |
| Employee Retirement Cash | X21 | Cash held by the employee retirement system |
| Employee Retirement Securities | The sum of the following two subcategories | |
| Federal Securities | X30 | Amount invested in federal government securities |
| Non-Governmental Securities | The sum of the following five variables | |
| Corporate Bonds | Z77 | All forms of corporate debt |
| Corporate Stock | Z78 | All forms of corporate equity investments |
| Mortgages | X42 | Mortgages owed to the retirement system |
| Other Investments | X44 | Mutual funds, international investments, loans to members and several other investments |
| Miscellaneous Investments | X47 | All investments of the retirement system NEC |
| State and Local Government Sec. | X35 | Included in X44 but also reported separately |
| Unemployment Cash and Securities | The sum of the following two variables | |
| Unemployment in US Treasuries | Y07 | The balance held in federal securities |
| Other Unemployment Balances | Y08 | Negative when states borrow from the federal gov. |
| Non-Insurance Trust Cash and Sec. | The sum of the following three variables | |
| Sinking Fund Cash and Securities | W01 | Funds held in order to service debt |
| Bond Fund Cash and Securities | W31 | Proceeds of bond issues awaiting disbursement |
| Other Non-Insurance Trust C&S | W61 | All other non-insurance trust cash and investments |
This table describes the coding of the cash and investment security variables and provides a short description of each. NEC stands for not elsewhere classified. The indentation of the variables in the first column indicates how subcategories of data collapse into larger categories. More detailed descriptions of each variable can be found in the Census’ 2006 classification manual (http://www.census.gov/govs/classification/) included with the database download.