| 1/ This table summarizes data reported in greater detail in
the FA, FE, SF, and LGF table series. Some data are
preliminary. Table HF-10A
contains final data for all units of government for 1995.
2/ Includes the Mass Transit Account of the Highway Trust
Fund. Also includes Federal Highway Administration activities
funded by general funds and
all other agencies and funds that make appropriations for
highways or that receive highway-user revenues. See Table FA-5 for additional information.
3/ Data for local governments are estimated.
4/ Represents gross receipts less refunds and loss
allowances.
5/ Federal column amount represents net collections less
transfers to the Highway and MassTransit accounts of the
Highway Trust Fund. Due to
timing differences between collections and transfers to the
Highway Trust Fund, the amount will not correspond exactly to
distributions for deficit
reduction.
6/ Includes only those collection and administrative costs
paid from motor-fuel and motor-vehicle tax receipts. Operational
costs of toll facilities are
reported as traffic services. Federal collection expenses are
excluded since they are paid for by the General Fund. Local
expenses are excluded,
because local motor-fuel and motor-vehicle tax data are reported
net of collection expenses.
7/ Amounts shown represent Federal payments to territories,
and Federal expenditures in territories for highways and mass
transit. Territories' funding
for highways are excluded from the highway finance table series.
See Table R-1 for details on territories.
8/ Proceeds and redemptions of short-term notes and
refunding issues are excluded.
9/ Negative numbers indicate that funds were placed in
reserves.
10/ Includes small amounts of engineering and equipment
costs not charged to capital outlay and maintenance. | 
