| Value | Category | 
|---|---|
| A | Valid blank | 
| B | Blank resulting from an invalid nonresponse | 
| C | Blank resulting from a “don’t knowâ€, refusal, or othe | 
| D | Valid or good data value | 
| H | Expenditure that has been allocated to other records with t | 
| R | recoded (Not all CUs with that particular STATE code are fr | 
| T | Topcoding has been applied to the data field |