The Interest Expense on the Public Debt Outstanding dataset provides interest information as calculated on the modified accrual basis of accounting for outstanding interest-bearing Treasury securities. Accrued interest and discount and premium amortization are shown for marketable public issues as well as zero coupon bonds. In addition, other Government Account Series (GAS) security information is reflected using the cash basis of accounting. Some columns in this dataset overlap with the Monthly Treasury Statement (MTS) dataset.
This data uses a three-tier hierarchy for describing interest expenses. The first tier, Expense Category, notes whether the interest expense is on public or government account series (GAS) debt. The second tier, Expense Group, describes whether the expense is a cash or accrual basis for government account series debt, as well as additional details for public debt. The third tier, Expense Type, provides further details on government account series debt and the types of securities issued as part of public debt.
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in descending order