Index
A
Accounting systems
and derivatives, 121, 123-124, 127, 129-131
regulatory versus generally accepted, 101, 109, 113, 129-131, 171, 175, 177
of U.S. government agencies, 72, 93-95
Accuracy of data, 21, 73, 74, 75, 89, 179
government transactions, 94, 95
securities transactions, 84, 168-170
Acquisitions and mergers, 25, 29, 59
Adequacy of data, see Data gaps and needs
Agency for International Development (AID), 70, 72
American National Standards Institution (ANSI), 144, 148
Annual Statistical Digest, 133
Assets,
see Bank deposits
Capital flows and mobility
Claims and liabilities
International investment position
Loans and lending activity
Off-balance-sheet transactions
Securitization of assets
Valuation of assets
Automated systems
accounting, 101, 109, 136-137, 171, 174
filing and record-keeping, 109, 136-137, 144-145, 165, 166, 174
trading execution, 26-27
B
B forms, 8, 64, 67, 68, 70, 89, 96-98, 113, 170-172, 174
Bahamas, U.S. banks in, 91
Balance-of-payments accounts, 3, 7, 8, 38, 43-49, 50-51
electronic data transfers, 15-16, 144-149
errors and omissions, 46, 158, 160, 161, 179
Germany, 160-161
nonbank transactions in, 90-91
statistical discrepancies in, 8, 9, 39, 42, 45-46, 49, 52, 161
see also Capital accounts Current accounts External debt
Balance of trade, see Trade surpluses and deficits
Balance sheets of the U.S. economy, 38, 46, 48
Bank deposits, 29, 30, 32, 33n, 49, 90
Bank examinations, 35, 108, 112
Bank for International Settlements (BIS), 8, 11, 16, 35, 63n, 70, 90-91, 92, 120, 121, 149, 150, 155
Bank holding companies, 64, 96-99, 100, 131-132
Bank of England, 90, 154, 155, 160, 162
Bankers' acceptances, 141, 170
Banks and banking services, 25, 30, 31, 35, 73
claims and liabilities reporting, 40, 64, 89-90, 96-98
competition with nontraditional services, 20, 28, 29, 30-31
developing country loans, 30
foreign offices and branches in U.S., 25, 64, 139
off-balance-sheet transactions, 30-31, 132-133, 166
offshore loans to U.S. firms, 30, 40, 91, 92
supervision of, 24, 35, 64, 107-108, 131-133
TIC reporting, 64, 70, 89, 96-98, 100, 164
see also Bank deposits;
Bank examinations;
Central banks;
Federal Reserve
Basle Committee on Banking Supervision, 31n
Basle Committee on Payment and Settlement Systems, 142n
BEA, see Bureau of Economic Analysis
Behind the Numbers U.S. Trade in the World Economy, 21, 38, 49
Benchmark surveys
direct investment, 59, 75-76, 113
securities holdings, 6, 57n, 67, 73, 74, 83, 84-85, 86, 87-88, 166
Bretton Woods agreement, 19
Bureau of Economic Analysis (BEA), 75, 84, 85, 108, 149
balance-of-payments compilation, 8, 44, 45-46, 48, 56-57, 68, 70, 72, 91, 164
forms, 60-61, 62, 102-107, 113, 175-178
and government capital flow data, 70, 72, 93-95
interagency collaboration, 11, 15, 16, 57-58, 91-93, 113, 143, 149 , 165, 166
national income and product accounts, 46
nonbank claims analysis, 9, 11, 91-92, 113
securities-related income data, 88-89
Bureau of Labor Statistics (BLS), 57, 77
Bureau of the Census, 57, 76-77, 148
C
C forms, 67, 68, 70, 90, 91, 92, 98-99, 113, 164, 166, 170
Call Reports, 64, 113, 120, 131-132, 133, 164
Capital accounts, 44-46, 47, 48, 49, 51-52, 53
and financial derivatives, 125-127
and statistical discrepancies, 10, 39-40, 46
see also External debt
Capital expenditures, 76, 77, 81
Capital flows and mobility, 32, 33, 34
and budget deficits, 26, 33, 46
data collection systems, 20-22, 37-38, 39-42, 49, 54, 56-58, 75
flight from developing countries, 25-26
foreign assets in U.S., 25, 39-40, 52
restrictions on outward, 19, 24
U.S. assets abroad, 25, 39-40, 52
of U.S. government agencies, 51, 70-72, 93-95
see also Capital accounts;
Credit
availability;
Direct investments;
International investment position;
Portfolio investments;
Securities transactions
Capital requirements, 35n
Caribbean area, loans to U.S. firms, 91, 92
Cayman Islands
offshore lending to U.S., 30, 92n
Census, see Benchmark surveys; Bureau of the Census
Central banks, 11, 36, 41, 70, 90, 92
as lenders of last resort, 35
see also Federal Reserve
Central Statistical Office (CSO), U.K., 153-155, 162
Certificates of deposit, 68, 85, 90, 141, 169
Chicago Board of Trade, 27, 118n
Chicago Board Options Exchange, 118n, 120
Chicago Mercantile Exchange, 27, 118n
Claims and liabilities
bank reporting, 40, 64, 89-90, 96-98
German reporting systems, 155-156, 160-161
nonbank institutions reporting, 68, 90-92, 113
TIC reporting (B forms), 8, 64, 67, 68, 70, 89, 96-98, 113, 170-172 , 174
Clearance and settlement systems, 26, 35, 36, 137-142
data sources, 108, 137-142, 164, 166
Clearing House Interbank Payments Systems (CHIPS), 15, 139-142, 143
Commercial paper, 11, 29-30, 85, 88, 141, 166, 171
Commodity Clearing Corporation, 138
Commodity Futures Trading Commission (CFTC), 13, 35n, 108, 120, 124 , 133
among financial and nonfinancial institutions, 27-31
Computer technologies, 4, 14, 27
Confidentiality, 58, 78-79, 148
Consolidated Reports of Condition and Income (Call Reports), 64, 113, 120, 131-132, 133, 164
Country and currency reporting, 49, 89, 90, 112-113, 161, 180
BEA direct investment surveys, 102
in Japan, 159
securities transactions, 67, 83-84, 86, 87, 89, 95, 165
TIC system, 64, 67, 68, 95, 101, 168-169, 172, 174
Country exposure reports, 171, 179
Credit cards, 30, 108, 164, 166
Current accounts, 19, 33, 44-46, 48, 51
and statistical discrepancy, 39, 45-46
Current-cost valuation, 76, 79
D
Data collection systems, 2, 3, 20-22, 37-42, 49, 54, 56-58, 75, 135
federal funding, 56-57
Germany, 155-157, 160-161, 162
U.K., 153-155, 159-160, 161-162
see also Accuracy of data;
Benchmark surveys;
Bureau of Economic Analysis;
Country and currency reporting;
Data coverage;
Data filers and reporters;
Data gaps and needs;
Data sources;
Electronic data interchange;
Forms;
Industry-level data;
International data exchange;
Reporting burden;
Timeliness of data;
Treasury International Capital reporting system
Data compilers,
see Bureau of Economic Analysis;
Department of the Treasury;
Federal Reserve Bank of New York
Data coverage, 47, 75, 108, 179
BEA direct investment surveys, 60-61, 103-107, 164
derivatives, 164
Data filers and reporters, 11, 44, 88, 89, 108-109
BEA direct investment surveys, 60-61, 62, 102-107, 174-178
exemption levels, 58, 59, 68, 103
TIC system, 12, 13, 65, 66, 96-99, 100-102, 111, 112, 166-174
Data gaps and needs, 2, 3-4, 5-7, 10-12, 20-21, 49, 57, 108-109
derivatives, 3-4, 7, 13-14, 133-134, 135, 166
direct investments, 11-12, 41, 79-82, 165-166
dollar purchases, 4, 7, 11, 41-42, 88
securities transactions, 83-89, 135, 164, 166
U.S. government transactions, 93-95
Data sources
in balance-of-payments accounts, 45-46
claims and liabilities, 89-93
clearance and settlement systems as, 108, 137-142, 164, 166
global custodians as, 11, 14, 85, 87, 87-89, 136-137, 142
see also Treasury International Capital reporting system
Data uses and users, 44, 165, 178-185
balance of payments, 48-49, 178
direct investment, 76, 179, 180, 181, 182-184
preliminary releases, 80
Data validation and edit checks, 84
government transactions, 72, 94
Dealers, see Securities dealers
Delinquent filings, 59, 80-81, 82
by government agencies, 93
Department of Agriculture, 72
Department of State, 72
Department of the Treasury, 13, 14, 16, 17, 63, 70, 75, 133, 134, 142, 149
benchmark surveys, 11, 67, 84-85, 87, 88-89, 137n
interagency collaboration, 15, 57-58, 63, 113, 143, 165, 166
and nonbank reporting, 90, 91, 113, 137
see also Treasury International Capital reporting system
Depository institutions, 64, 96-98, 138-139
Deregulation, 1, 23, 24, 24-25, 28, 114
Derivatives, see Financial derivatives
Developing countries
capital flight, 25-26
Direct investments, 8, 50-52, 58-59, 75-82
BEA data collection, 6, 8, 11-12, 48, 54, 57-63, 62, 73, 75-82, 102 -107, 113, 164, 179
benchmark surveys, 59, 75-76, 113
capital gains and losses, 73
data gaps and needs, 11-12, 41, 79-82, 165-166
income reporting, 12, 79-81, 82
market and replacement costs, 73
minority ownership, 7, 77-79, 176
real estate, 6, 11, 81-82, 156, 164
reporting burden, 102, 107, 113, 165, 174-178
see also Foreign affiliates of U.S.;
firms;
Multinational companies;
U.S. affiliates of foreign firms
Dollar exchange rate, 26, 41, 48, 49, 79
Dollar purchases and holdings, 41, 68
data gaps and needs, 4, 7, 11, 41-42, 88
in TIC reporting system, 85
Du Pont, 77
E
Economic conditions, see Macroeconomic conditions
Economic policies,
see Fiscal policies;
Monetary pohcies;
Public policies
Economies of scale, 80, 136, 137
EDIFACT standard, 14, 15, 15-16, 143-148
Edit checks, see Data validation and edit checks
Electronic filing and record-keeping, 109, 136-137, 144-145, 165, 166, 174
Employee Retirement Income Security Act (ERISA), 137
Equity ownership, 77-78
EUROSTAT, 14, 15, 136, 144-146, 148
Exchange rates, 7, 26, 28, 32, 33, 34, 41, 48, 49, 79
and investment position, 73, 79
Exemption levels, 58, 59, 68, 103
Exports, 26, 44, 46, 49, 57, 78
External debt, 5-6, 33, 48, 49, 73-74
valuation of, 39-40
F
FDIC Improvement Act, 109, 133n
Federal Deposit Insurance Corporation (FDIC), 108, 112, 113, 120, 131
Federal Financial Institutions Examination Council (FFIEC), 108, 109, 110, 112-113, 131-133
Federal Reserve
banking supervision, 64, 108, 110-111
and derivatives, 7, 13, 120-121, 131-132, 133, 134
interagency collaboration, 11, 16, 57, 75, 84, 92, 149
national accounting preparation, 46
payment and settlement mechanisms, 36, 138-139, 142
and TIC reporting system, 54, 57, 63, 169
Federal Reserve Bank of New York (FRBNY), 13, 14, 40, 41, 57, 75, 85, 133, 140-141, 142, 155
interagency cooperation, 166
securities holdings surveys, 84, 85
securities-related income data, 88-89
and TIC reporting system, 11, 12-13, 63, 64, 68, 88, 100, 101-102, 111, 112, 167, 169-170, 173
Federal Reserve Bulletin, 63, 133
Fedwire, 15, 138-139, 141, 142, 143
Financial Accounting Standards Board (FASB), 127, 130-131, 132
Financial derivatives, 2, 7, 20, 27, 28, 30, 32, 114-121, 137, 166
in balance-of-payments accounts, 123-124, 125-128
data collection, 13-14, 37, 39, 120-121, 123-125, 133-134, 164
data gaps and needs, 3-4, 7, 13-14, 133-134, 135, 166
IMF Manual treatment, 127, 128
and market volatility, 7, 34n, 36, 114, 119
regulation and supervision of, 36, 119, 129, 131-134
TIC reporting, 67, 100, 124-125, 134, 170
valuation of, 36, 121, 123-124
see also Financial forward contracts;
Financial options contracts;
Futures contracts;
Swap contracts;
Warrants
Financial forward contracts, 27, 114, 116, 119
Financial institutions, 28, 77
competition with nonbanks, 27-31
securitization of assets, 27-28, 117
see also Banks and banking services;
Foreign financial centers;
Insurance companies;
Mutual funds;
Pension funds
Financial options contracts, 20, 27, 36, 67, 114, 115, 129
Fiscal policies, 4-5, 31, 32, 33-34
Flow-of-funds accounts, 38, 46, 48, 180
Foreign affiliates of U.S. firms, 25, 38
BEA data collection, 58-59, 77-78, 103-107, 174-177
Foreign corporations
capital transfers from U.S. firms, 38
commercial paper issues, 30
see also Direct investments;
Foreign affiliates of U.S. firms;
Multinational corporations;
U.S. affiliates of foreign firms;
U.S. parent companies
Foreign direct investment, see Direct investments
Foreign Direct Investment and International Financial Data Improvements Act, 76, 77
Foreign ownership, 76-77.
See also Foreign corporations
Forms, 108-109
of banking regulatory agencies, 110-111, 112-113
of BEA, 60-61, 62, 102-107, 113, 175-178
of Federal Reserve, 108, 110-111, 113
TIC, 12-13, 56, 64, 65, 66, 67-68, 70, 85, 88, 95-101, 111, 164, 166-172, 174
Forward market,
see Financial forward contracts;
Financial options contracts;
Futures contracts;
Warrants
France, deregulation of capital flows, 24
FRBNY, see Federal Reserve Bank of New York
Futures contracts, 20, 27, 114, 116, 119
G
General Agreement on Tariffs and Trade, 19
Generally accepted accounting principles (GAAP), 109, 113
Geographic allocation, see Country and currency reporting
Germany
data collection system, 155-157, 160-161, 162
deregulation of capital flows, 24
Global custodians, 11, 14, 85, 87, 87-89, 136-137, 142
Globalization of financial markets, 1-2, 19-21
contributing factors, 23-31
and data collection, 2, 3, 20-21, 37-42
and public policy, 4-5, 20, 31-37
GLOBEX electronic trading system, 27
Gross domestic product (GDP), 46
Group of Seven, 34n
H
Hedging operations, 20, 28, 29
and derivatives, 27, 36, 114, 116, 117, 126
Historical-cost valuation, 39-40, 76
I
IMF, see International Monetary Fund
Income on investment, 43, 44, 49, 51, 74
securities holdings, 87-89
for U.S. affiliates of foreign firms, 12, 79-81, 82
Industrial data users, 178, 181
Industry-level data, 12, 76-77, 82
Inflation, 33
Information technologies, 14, 23, 26-27, 34, 136, 137
Institutional investors, 4-5, 25, 28, 34, 118
see also Insurance companies;
Mutual funds;
Pension funds
Insurance companies, 20, 24, 25, 28
Integration of domestic markets, 20, 25, 26, 119
Interbank deposit markets, 30
Interest rates, 24, 26, 28, 32
and financial derivatives, 36, 114, 120, 121, 123, 127
Intermarket Surveillance Group, 120
country reporting, 86, 87, 165
Internal Revenue Service, 177
International Bank for Reconstruction and Development (World Bank) , 129, 168
International data exchange, 10, 11, 91, 92-93, 149, 178, 179
comparability and standardization, 16-17, 22, 142, 148, 149-150, 165 -166, 178
International Investment and Trade in Services Survey Act, 58
International investment position, 5-6, 7, 46, 48, 49, 55-56, 63, 136-137
BEA data collection and publication, 52, 56, 57n, 73-74
International Monetary Fund (IMF), 16, 19, 42, 51, 63n, 77, 93, 129 , 146, 149, 150, 168, 179, 180, 181
Balance of Payments Manual, 10, 58, 89-90, 127, 128, 134
International Bank Statistics (IBS) series, 90-91, 180
Report on Measurement of International Capital Flows, 90
reserve position, 70
International Organization of Securities Commissions, 35n
International reserves, 70, 89-90
International Swap Dealers Association, 118, 120
Investment advisers, 12, 35, 88
Investments,
see Capital flows and mobility;
Direct investments;
Income on investment;
International investment position;
Portfolio investments
Italy, deregulation of capital flows, 24
J
Japan
data collection system, 157-159, 162, 180
deregulation of capital flows, 24
direct investment m U.S., 41, 77, 80
lending to U.S., 30
stock market decline (1991-1992), 34
U.S. securities transactions, 40, 83
L
Latin America, dollar holdings in, 41-42
Lending, see Loans and lending arrangements
Liabilities,
see Claims and liabilities;
External debt;
International investment position
Liberalization of domestic markets, 1, 19, 24-25, 27
Limited partnerships, 6, 11, 81, 82
Liquidity problems, 2, 35-36, 116-117
Loans and lending activity, 49, 140, 141
to developing countries, 30, 72, 94
offshore, to U.S. firms, 30, 40, 91, 92
M
Macroeconomic conditions, 2, 23, 25-26
direct investment impacts, 11-12, 76-77, 78, 82
and public policy, 4-5, 32-34, 36-37
see also Exchange rates;
External debt;
Fiscal policies;
Inflation;
Interest rates;
Monetary aggregates;
Monetary policies;
Savings
Market stability and disruption, 5, 28, 34, 114
and derivatives, 7, 34n, 36, 114, 119
U.S. stock market crash (1987), 5, 34, 35, 109
Market-value basis, 39-40, 73, 76, 79, 121, 123, 178, 180
Merchandise trade, 8, 43, 44, 45-46, 49, 57, 59, 143-144
Minority ownership, 7, 77-79, 176
Monetary aggregates, 32-33n
and dollar purchases, 4, 11, 41-42, 88
Monetary policies, 31, 32-33, 41, 48, 49, 127
Money managers, 8-9, 12, 34, 85, 88
Money market mutual funds, 28, 29-30
Monthly Consolidated Foreign Currency Report of Banks (FFIEC 035), 132-133
Multinational companies, 6-7, 11, 28, 29, 81, 82.
See also Direct investments;
Foreign affiliates of U.S. firms;
U.S. affiliates of foreign firms;
U.S. parent companies
N
See also Balance-of-payments accounts;
Balance sheet of the U.S. economy;
Flow-of-funds accounts;
National income and product accounts
National Center for Education Statistics, 57n, 148
National Futures Association, 120
National income and product accounts (NIPA), 38, 46
New York Clearing House Association, 138, 139, 140
Nonbank institutions, 3, 28, 35, 73, 76, 77, 135
claims and liabilities reporting, 68, 90-92, 113
TIC reporting (C forms), 67, 68, 70, 90, 91, 92, 98-99, 113, 164, 166, 170
see also Brokers;
Exporters;
Insurance companies;
Investment banks;
Mutual funds;
Pension funds;
Securities dealers
O
Off-balance-sheet transactions
involving commercial paper, 29
Office of Management and Budget (OMB), 72, 93, 94-95, 148, 167
Office of the Comptroller of the Currency, 108, 113, 120, 131
Official capital flows, 51
Options, see Financial options contracts
Options Clearing Corporation, 138
Organization for Economic Cooperation and Development (OECD), 16, 129, 146, 150, 179, 180, 181
Organization of Petroleum Exporting Countries, 25
Outbound surveys, 11, 84-85, 87, 88, 137n
Over-the-counter (OTC) contracts and markets, 27, 36, 118, 121, 124 , 138
P
Payments systems, 35, 36, 137-142
international diversification, 25, 28n
portfolio restrictions, 24
surveys of, 8-9, 12, 85, 88, 91, 166
Persian Gulf war pledges, 70, 94
Portfolio investments, 8, 37, 51, 52, 54, 58
German reporting systems, 156-157
hedging and position taking, 28-29
Japanese reporting systems, 158-159
restrictions, 24
TIC reporting system, 54, 56, 58, 63-70, 81, 164
U.K. reporting systems, 160, 162
Preliminary data releases, 80
Prepayments, 117
Private capital flows, 8, 51-52
Production measures
for foreign-owned plants, 11, 76, 77, 78, 82
Public policies, 1-2, 4-5, 31-37, 42
data used by analysts, 178, 179-180
see also Fiscal policies;
Monetary policies
Q
Quality of data,
see Accuracy of data;
Data coverage;
Data gaps and needs;
Data validation and edit checks;
Delinquent filings;
Timeliness of data
R
Real estate, 6, 11, 81-82, 156, 164
Redemptions, 172
of banks, 24, 35, 64, 107-108, 131-133
and derivatives, 36, 119, 129, 131-134
see also Deregulation
Regulation Q, 24
Reinvested earnings, 58
Reporting burden, 12-13, 21, 38, 95-113, 135
BEA direct investment surveys, 102, 107, 113, 165, 174-178
TIC system, 8, 9, 84, 95-102, 165, 172-174
Report on Measurement of International Capital Flows, 90
Repurchase agreements, 100, 169
Reserves,
see Currency reserves;
International reserves
Residential property, 81-82
Resident-nonresident distinctions, 67
Returns, see Income on investment
Risk, see Hedging operations
S
S forms, 64, 67-68, 70, 84, 85, 88, 99, 168-169, 172, 173, 174
and fiscal policies, 4-5, 33-34
Seagrams, 77
Securities and Exchange Commission (SEC), 13, 35n, 84, 133, 137
data collection, 35n, 108, 112, 177
Securities dealers, 35, 64, 96-99
benchmark surveys, 6, 57n, 67, 73, 74, 83, 84-85, 86, 87-88, 166
Securities prices, 34
Securities transactions, 20, 40
country reporting, 67, 83-84, 86, 87, 89, 95, 165
data collection and use, 12, 48-49, 84, 87, 88, 137-142
data gaps and needs, 83-89, 135, 164, 166
of institutional investors, 28
Securitization of assets, 2, 27-28, 30, 32, 100, 117
Services transactions, 8, 43, 44, 46, 49
Short-term securities, 6, 29-30, 64, 85, 140
TIC reporting, 11, 67, 85, 88, 91, 100, 166
Society for Worldwide Interbank Financial Telecommunications (SWIFT) , 140, 142, 144, 148
Solvency and insolvency, 2, 35-36, 119
Special drawing rights, 51, 70
Statistical agencies, 20, 38, 57, 109, 148-149,
see also Bureau of Economic Analysis
Statistical Directive 19, 72, 93, 94-95
Statistical discrepancies, 8, 9, 39, 42, 45-46, 49, 52, 161
Statistical Office of the European Community (EUROSTAT), 14, 15, 136, 144-146, 148
Survey of Current Business, 48, 179, 180
Swap contracts, 7, 20, 27, 29, 114, 116, 118, 119-120, 121, 123, 126
System of National Accounts (SNA), 127, 128, 129, 134
T
Technological innovations, 1, 11, 14, 23-24, 26-27, 37, 82
Telecommunications, 4, 14, 23, 26-27, 137
TIC, see Treasury International Capital reporting system
Timeliness of data, 21, 57, 178, 179, 180
balance-of-payments accounts, 164
government agencies' reporting, 93, 95
Trade surpluses and deficits, 25, 26, 33, 44-45, 154
Treasury Bulletin, 63, 174, 179, 180
Treasury Department, see Department of the Treasury
Treasury International Capital (TIC) reporting system, 8, 54, 56, 57, 69, 164, 181, 185
and accounting systems, 101, 129-131
consolidation levels, 100-101, 169, 173-174
filers' understanding of, 100, 167, 171
forms, 12-13, 56, 64, 65, 66, 67-68, 68, 70, 85, 88, 95-101, 111, 164, 166-172, 174
FRBNY follow-up queries, 101-102, 167, 173
pension fund coverage, 85
real estate holdings m, 11, 81, 82
respondent burden, 8, 9, 84, 95-102, 165, 172-174
short-term securities, 11, 67, 85, 88, 91, 100, 166
Treasury securities, 30, 40-41, 67
U
Uniform Bank Performance Report, 133
Unilateral transfers, 8, 43, 44, 51n, 72
data collection system, 153-155, 159-160, 161-162
deregulation of capital flows, 24, 160
United Nations, 16, 129, 143, 150
U.S. affiliates of foreign firms, 7, 38
BEA data collection, 54, 58, 59, 76-77, 78-81, 104-107, 177-178
investment income, 12, 79-81, 82
TIC reporting, 13, 64, 112, 168-169
U.S. government agencies, 57-58, 73, 98, 178, 179
capital flows, 51, 70-72, 93-95
regulatory, 107-108, 109, 131-133
statistical, 20, 38, 57, 109, 148-149
see also Bureau of Economic Analysis;
Department of the Treasury;
Federal Reserve;
Federal Reserve Bank of New York;
Office of Management and Budget
U.S. parent companies, 7, 54, 58
V
Validation, see Data validation and edit checks
Valuation of assets, 39-40, 49, 161
W
Writeoff allowances, 73
X
X12 standard, 144
Y
Y-9C reports, 132
Z