This includes revenues earmarked to fund nontransportation activities. Examples of such revenues are the portion of the Highway Trust Fund (HTF) allocated to the general fund for deficit reduction, and rail fuel tax revenues also dedicated for deficit reduction.
 In some accounts in the Budget of the U.S. Government, certain offsetting collections from the public are deducted from disbursements to determine expenditures for some federal programs. These collections are those mandated, by statute, to be applied directly to finance agency expenditures rather than being transferred to the Treasury. For example, the Aviation Insurance Revolving Fund provides funds to support the aviation insurance program authorized under Chapter 443 of title 49, U.S. Code (formerly title XIII of the Federal Aviation Act of 1958). In addition, intra-government transfers, i.e., transfers from one federal account to another, are treated as offsetting collections. Such transfers are also deducted from gross outlays of the receiving federal program or account to determine its expenditures. Expenditures for some federal programs may be negative because of such deductions.
 For the federal government, outlays for interest on the public issues of Treasury debt securities are reported as the interest accrues, not when the cash is paid. For state and local governments, interest on debt is reported on actual disbursement.
 Readers should note that federal motor fuel tax revenues include the portion of revenues attributed to highway use only, while state and local motor fuel tax revenues constitute taxes on any fuels used in motor vehicles or aircraft.
 Effective 10/01/98, the Highway Trust Fund ceased earning interest on its invested balances, per Section 9004(a) of TEA-21.
 These do not include personal property taxes on motor vehicles; sales or gross receipts taxes on the sale of motor vehicles; taxes on motor carriers based on assessed value of property, gross receipts, and net income; and other taxes on the business of motor transport.
 Conrail was privatized in 1987.
 During 1991-95, railroad companies paid fees to the FRA to cover costs associated with the FRAs rail safety program. The government terminated these collections in 1995.
 Ownership of the Panama Canal Commission was transferred to the Republic of Panama in December 1999.
 The Oil Pollution Act of 1990, Public Law 101-380, consolidated balances from the Offshore Oil Pollution Compensation Fund, Deepwater Port Liability Fund and the Clean Water Act Section 311(K) Pollution Fund into the Oil Spill Liability Trust Fund.
 Not all expenditures for the U.S. Coast Guard (USCG), as reported by the Office of Management and Budget, are considered transportation-related. Part of the expenditures for Operations, Acquisition, Construction and Improvement, Research & Development, and Test and Evaluation are considered as transportation. Within these program areas, only Aids to Navigation, Marine Safety, and Marine Environmental Protection activities are included in the earlier reports. Expenditures for Environmental Compliance and Restoration, Alteration of Bridges, and Oil Spill Recovery. Within these program areas, only Aids to Navigation, Marine Safety, and Marine Environmental Protection activities are included in the earlier reports. In the current report, more activities like Search and Rescue and Ice Operations have been included. In addition, Boat Safety program revenues and expenditures have been included.
 Public Law 99198 amended section 901 of the Merchant Marine Act to increase from 50 to 75 percent the amount of agricultural commodities under specified programs that must be carried on U.S.-flag vessels. The increased cost associated with this expanded U.S.-flag shipping requirement stems from higher rates charged by U.S.-flag carriers compared with foreign-flag carriers. The Maritime Administration is required to reimburse the Department of Agriculture for ocean freight differential costs for the added tonnage above 50 percent.
 Outlays of the Panama Canal Commission for FY 2000 include the first quarter operations only, because ownership of the Panama Canal was transferred in December 1999. FY 2001 expenses are for the settlement of remaining accident and contract claims against the Commission.
 Transportation Security Administration was established on November 19, 2001. Since outlays for this program is relatively big, it will significantly increases the total amounts of the General Support beginning from FY 2002.
 For a detailed discussion state and local government capital expenditures, refer to U.S. Department of Commerce, Bureau of the Census, Government Finance and Employment Classification Manual, Washington, D.C., available at http://www.census.gov/www/index.html, as of August 2003.
 Transportation Security Administration was established on November 19, 2001. Since budget authority and obligation for this program are relatively big, it will significantly increase the total budget authority and obligation of the General Support beginning from FY 2002.