1

Consumer Expenditures

in 1999

U.S. Department of Labor

Bureau of Labor Statistics

May 2001

Report 949

1

 See the glossary at the end of this report for a definition of consumer unit.

Consumer units1 spent $36,995 on average in 1999, an

increase of 4.1 percent over the previous year. This

was the largest increase since a 4.8-percent advance

was posted in 1996. Spending had risen 2.1 percent in 1998

and 3 percent in 1997. The change in expenditures in 1999

was larger than the 2.2-percent annual average rise in general price levels over the year, as measured by the Consumer

Price Index (CPI). This report shows the latest results from

the Bureau of Labor Statistics Consumer Expenditure Survey.

Changes in the major components of spending—food,

housing, apparel, transportation, health care, entertainment,

and personal insurance and pensions—varied in 1999. (See

table A.) Of these, the largest increase was for entertainment, 8.3 percent, followed by transportation, 6 percent; food,

4.6 percent; apparel, 4.1 percent; housing and health care,

2.9 percent each; and personal insurance and pensions, 1.6

percent.

There was little change from 1998 to 1999 in the percent

distribution of each of the components of total spending.

(See table B.) Expenditure shares tend to show little change

from year to year, and this stability makes the percent distribution more useful for identifying long-term spending trends

than are percent changes in expenditures for a single year.

For example, despite the 8.3-percent increase in spending on

entertainment in 1999, the share of total expenditures devoted to that component rose just 0.2 percentage points—

from 4.9 to 5.1 percent.

The relatively large percent increase in spending on entertainment in 1999 followed 2 consecutive years of decreases

in spending on that component—3.7 percent in 1998 and 1.1

percent in 1997. Expenditures rose for all four entertainment

subcomponents in 1999 and two of the four showed large

increases—television, radios, and sound equipment rose

about 14 percent; other entertainment supplies, equipment,

and services rose 10 percent; pets, toys, and playground

equipment rose 5 percent; and fees and admissions rose 2

percent. Large increases or decreases from one year to the

next are not uncommon in the entertainment component because it includes spending on items that can be very expensive and are purchased infrequently, so that relatively small

changes in the percent of consumer units purchasing such

items, or purchasing especially costly items, can affect the

overall average. For example, the subcomponent comprising

other entertainment supplies, equipment, and services includes items such as boats and recreational vehicles that

can be quite expensive. The 1999 data classified by the age

of the reference person2 show that the youngest group (under 25 years) and the group aged 65 and older both posted

large increases in spending on entertainment, 18 percent and

19 percent, respectively. For the youngest group, large increases in televisions, radios, and sound equipment (20 percent); pets, toys, and playground equipment (39 percent);

and other entertainment supplies, equipment, and services

(26 percent) offset a small 2-percent decrease in fees and

admissions. For the group aged 65 and older, large increases

in fees and admissions (16 percent); televisions, radios, and

sound equipment (20 percent); and other entertainment supplies, equipment, and services (50 percent) offset an 11-percent drop in pets, toys, and playground equipment. Average expenditure levels for entertainment for these two age

groups were not substantially different in 1999—$1,149 for

the under-25 group versus $1,238 for the 65-and-older group.

The group aged 45 to 54 spent the most on entertainment in

1999—$2,367—and also had the highest average income.

The 6-percent increase in transportation expenditures in

1999 followed relatively small increases of 2.5 percent in 1998

and 1.2 percent in 1997. Transportation, the second largest

expenditure component, accounted for 19.0 percent of total

spending in 1999. The spending increase of 11.5 percent for

the purchase of vehicles subcomponent was primarily responsible for the increase in the overall transportation component, although gasoline and motor oil expenditures and

other transportation expenditures also contributed to the

overall increase, rising by 3.7 and 2.2 percent, respectively.

Spending on the other subcomponent, public transportation, fell by 7.5 percent in 1999. Vehicle purchases is the

largest transportation subcomponent, accounting for 47

cents of every transportation dollar spent in 1999. Changes

in this subcomponent tend to fluctuate from year to year, as

relatively small changes in the percent of consumer units

buying such expensive, infrequently purchased items can

2

 See the glossary at the end of this report for a definition of reference person.
2

have a large effect on the overall average. Expenditures on

both new and used vehicles rose in 1999 but especially so

for new trucks, which include the popular sport utility vehicles. Spending on gasoline and motor oil, which accounts

for about 15 percent of total transportation expenditures,

rose 3.7 percent in 1999 following a 7.4-percent decrease a

year earlier. The 1999 spending increase reflects the rise in

gasoline prices of 9.3 percent, as shown by the CPI. Other

transportation expenses, accounting for almost a third of the

transportation total, rose 2.2 percent. This category includes

expenditures for such items as vehicle insurance, maintenance, and repairs; vehicle finance charges; and rentals and

leases. Spending on the remaining subcomponent, public

transportation, fell 7.5 percent in 1999. It includes airline,

ship, and train fares, as well as intracity mass transit, and

accounts for about 6 percent of total transportation.

Spending on food rose almost 5 percent in 1999, following a 0.2-percent increase in 1998 and a 2.2-percent increase

in 1997. Reversing a pattern noted during the preceding 3

years, the 1999 increase in spending for food at home was

greater than that for food away from home, although the

difference between the two expenditure categories was not

large. Spending on food at home rose 2.6 percent in 1996 and

0.1 percent in 1997, fell 3.5 percent in 1998, and then rose 4.9

percent in 1999. In comparison, spending on food away from

home rose 7.1 percent in 1996, 5.4 percent in 1997, 5.7 percent

in 1998, and 4.2 percent in 1999. A growing economy and

rising numbers of dual-income families contributed to steady

increases in spending on food away from home over the

1996-99 period. When 1999 data are classified by the size of

the consumer unit, they show that two-person and fourperson consumer units increased their spending on food the

most, by 8.8 percent and 6 percent, respectively. Two-person consumer units had the largest increase in spending on

food at home, 9.2 percent, while four-person consumer units

had the greatest increase for food away from home, 8.7 percent. The smallest increase in spending on food at home

was by single persons, 2.9 percent, while spending on food

away from home actually decreased, by 1.5 percent, for threeperson consumer units. On average, food away from home

accounted for 42 cents of the total food dollar in 1999, about

the same amount as in 1998 but up from the average of 39

cents in 1996.

The 4.1-percent increase in spending on apparel in 1999

followed consecutive years of decreased spending in 1997

(-1.3 percent) and 1998 (-3.2 percent). Increases of 5.5 percent for men’s and boys’ clothing, 7.8 percent for footwear,

and 10 percent for other apparel products and services offset an 8.2-percent decrease in clothing for children under 2,

and a small 0.6-percent increase for women’s and girls’ clothing. The other apparel products and services category includes expensive items such as watches and jewelry, as well

as items such as laundry and dry cleaning, and is subject to

fluctuation from one year to the next. The share of total

spending allocated to apparel and services fell from 5.2 percent in 1996 to 4.7 percent in 1999. According to expenditure

data classified by the region of residence, average spending

on apparel actually fell in three of the four regions in 1999,

but the large 25-percent increase in the West offset decreases

of about 2 percent in each of the other regions. Spending in

the West region increased sharply for all the subcomponents of apparel, with the exception of the relatively minor

subcomponent, clothing for children under 2. In the West,

spending rose 22 percent for men’s and boys’ clothing; 21

percent for women’s and girls’ clothing; 30.5 percent for footwear; and 44.8 percent for other apparel products and services. The large 1999 increase in spending on apparel in the

West region followed a decrease of 5.9 percent the previous

year.

Spending on housing, which is the largest expenditure

component and accounts for almost a third of total spending, rose 2.9 percent in 1999, following increases of 3.9 percent in 1998 and 4.9 percent in 1997. Well over half, 58 percent, of the average housing dollar went for shelter, for which

expenditures rose 5 percent in 1999. Spending on housekeeping supplies and household operations, relatively small

subcomponents of housing, rose by 3.3 and 22 percent, respectively. Household operations includes such items as

care for the elderly, invalids, handicapped, and so forth, and

daycare centers, nursery, and preschool, which may be quite

expensive and can contribute to fluctuations in spending on

household operations from year to year. The increases in

these subcomponents offset decreases in spending on utilities, fuels, and public services (1.2 percent) and housefurnishings and equipment (6.4 percent) in 1999. Data classified by quintiles of before-tax income3 show that 1999 changes

in spending on housing were greatest for consumers in the

two highest income quintiles—5.4 percent for the fourth

quintile and 5.9 percent for the fifth quintile. Expenditures

by the lowest three quintiles increased by 0.5 percent, 3.2

percent, and 1.2 percent, respectively. Large increases in the

household operations and shelter subcomponents contributed to the large increases in the overall housing component

for the two highest quintiles.

Out-of-pocket spending on health care rose 2.9 percent in

1999, following increases of 3.4 percent in 1998 and 4 percent

in 1997. Spending on health insurance, which is the largest

subcomponent of health care and accounted for slightly less

than half of the overall component, rose just 1.1 percent in

1999. Spending on medical services rose 3.0 percent, that for

drugs (prescription and nonprescription) increased 6.9 percent, and expenditures for medical supplies were up 6.9 percent. Average spending on health care by the youngest age

group (reference person under 25) was up sharply in 1999,

rising 23.8 percent, while spending by the oldest group (reference person aged 75 or older) rose 3.9 percent over the

period. The large increase in spending by the youngest

group was spread across all the health care subcomponents.

Despite having the largest percent increase in health care

3

 See the glossary at the end of this report for a definition of

quintiles of income before taxes.
3

Table A. Average annual expenditures of all consumer units and percent changes, Consumer Expenditure Survey,

1997-99

Number of consumer units (in thousands) ............. 105,576 107,182 108,465

Income before taxes ............................................... $39,926 $41,622 $43,951

Averages: ................................................................

Age of reference person .................................. 47.7 47.6 47.9

Number of persons in consumer unit ................ 2.5 2.5 2.5

Number of earners ............................................. 1.3 1.3 1.3

Number of vehicles ............................................ 2.0 2.0 1.9

Percent homeowner ................................................ 64 64 65

Average annual expenditures ................................ $34,819 $35,535 $36,995 2.1 4.1

Food ................................................................. 4,801 4,810 5,031 .2 4.6

Food at home ................................................ 2,880 2,780 2,915 -3.5 4.9

Cereals and bakery products ................. 453 425 448 -6.2 5.4

Meats, poultry, fish, and eggs ................ 743 723 749 -2.7 3.6

Dairy products ........................................ 314 301 322 -4.1 7.0

Fruits and vegetables ............................. 476 472 500 -.8 5.9

Other food at home ................................. 895 858 896 -4.1 4.4

Food away from home ................................. 1,921 2,030 2,116 5.7 4.2

Alcoholic beverages .......................................... 309 309 318 - 2.9

Housing .............................................................. 11,272 11,713 12,057 3.9 2.9

Shelter ........................................................... 6,344 6,680 7,016 5.3 5.0

Utilities, fuels, and public services ............... 2,412 2,405 2,377 -.3 -1.2

Household operations .................................. 548 546 666 -.4 22.0

Housekeeping supplies ................................ 455 482 498 5.9 3.3

Housefurnishings and equipment ................ 1,512 1,601 1,499 5.9 -6.4

Apparel and services ........................................ 1,729 1,674 1,743 -3.2 4.1

Transportation .................................................... 6,457 6,616 7,011 2.5 6.0

Vehicle purchases (net outlay) .................... 2,736 2,964 3,305 8.3 11.5

Gasoline and motor oil .................................. 1,098 1,017 1,055 -7.4 3.7

Other vehicle expenses ............................... 2,230 2,206 2,254 -1.1 2.2

Public transportation ..................................... 393 429 397 9.2 -7.5

Health care ......................................................... 1,841 1,903 1,959 3.4 2.9

Entertainment ..................................................... 1,813 1,746 1,891 -3.7 8.3

Personal care products and services ............... 528 401 408 -24.1 1.7

Reading .............................................................. 164 161 159 -1.8 -1.2

Education ............................................................ 571 580 635 1.6 9.5

Tobacco products and supplies ........................ 264 273 300 3.4 9.9

Miscellaneous .................................................... 847 860 867 1.5 .8

Cash contributions ............................................. 1,001 1,109 1,181 10.8 6.5

Personal insurance and pensions ..................... 3,223 3,381 3,436 4.9 1.6

Life and other personal insurance ............... 379 398 394 5.0 -1.0

Pensions and Social Security ...................... 2,844 2,982 3,042 4.9 2.0

Percent change

1997-98 1998-99

Item 1997 1998 1999

1

1 Income values are derived from “complete income reporters” only.
4

Table B. Distribution of total annual expenditures by major category, Consumer Expenditure Survey, 1996-99

Item 1996 1997 1998 1999

Average annual expenditures ........................................ 100.0 100.0 100.0 100.0

Food ......................................................................... 13.9 13.8 13.5 13.6

Food at home ........................................................ 8.5 8.3 7.8 7.9

Food away from home ......................................... 5.4 5.5 5.7 5.7

Housing ...................................................................... 31.8 32.4 33.0 32.6

Apparel and services ................................................ 5.2 5.0 4.7 4.7

Transportation ............................................................ 18.9 18.5 18.6 19.0

Vehicles ................................................................ 8.3 7.9 8.3 8.9

Gasoline and motor oil .......................................... 3.2 3.2 2.9 2.9

Other transportation ............................................. 7.4 7.5 7.4 7.2

Health care ................................................................. 5.2 5.3 5.4 5.3

Entertainment ............................................................. 5.4 5.2 4.9 5.1

Personal insurance and pensions ............................. 9.1 9.3 9.5 9.3

Life and other personal insurance....................... 1.0 1.1 1.1 1.1

Pensions and Social Security .............................. 8.0 8.2 8.4 8.2

Other expenditures .................................................... 10.5 10.6 10.4 10.5

1 Includes alcoholic beverages, personal care products and

services, reading, education, tobacco products and supplies, cash

contributions, and miscellaneous. ..................................

1

spending of any of the age groups, the youngest group still

allocated the smallest share of their total spending to health

care in 1999—2.5 percent, up slightly from the 2.3-percent

share spent in 1998. In comparison, the oldest group had the

largest health care share, 13.3 percent. The level of health

care spending also was substantially higher for the oldest

group, $3,052, versus $551 spent by the youngest group.

Expenditures on personal insurance and pensions rose

1.6 percent in 1999, following increases of about 5 percent in

1998 and 1997. Of the two subcomponents of personal insurance and pensions, the smaller subcomponent, life and

other personal insurance ($394 in 1999), decreased by 1 percent. This was offset by a 2-percent increase in the larger

subcomponent, pensions and Social Security ($3,042), which

includes items such as deductions for government and railroad retirement, Social Security and private pensions, and

nonpayroll deposits to retirement plans. According to the

data on personal insurance and pensions classified by income class, spending either decreased, or increased by less

than 2 percent, for all income classes except the highest

($70,000 and over), for which expenditures rose by 4.5 percent. For the highest income class, spending on life and

other personal insurance rose 3.6 percent, while spending

on pensions and Social Security rose 4.6 percent. Personal

insurance and pensions account for 3 percent or less of total

spending by the three lowest income classes (less than

$5,000, $5000 to $9,999, and $10,000 to $14,999), but for almost 16 percent of spending by the highest income class.

The lowest income groups include larger proportions of students, young persons just beginning their careers, and retired persons—groups that typically do not spend as much

on personal insurance and pensions.

Among the remaining spending components (those with

lower spending levels), both education and tobacco products and supplies rose almost 10 percent in 1999. Over half

of the total education component is accounted for by spending on college tuition, for which expenditures rose by about

the same amount as the education total. Most of the spending on tobacco products and supplies is accounted for by

cigarette expenditures, and the increase in spending levels

in 1999 reflects the large increase in cigarette prices, about 31

percent as measured by the CPI. Spending on cash contributions rose 6.5 percent in 1999, following a 10.8-percent

increase a year earlier. This component includes contributions to nonconsumer-unit members, as well as to charitable,

educational, religious, and political organizations. Because

such contributions can be quite large, spending levels can

fluctuate quite a bit from year to year. Spending on this

component rose about 13 percent for the two highest income

quintiles.

Brief description of the Consumer Expenditure

Survey

The current Consumer Expenditure Survey program began

in 1980. Its principal objective is to collect information on

the buying habits of American consumers. Consumer expenditure data are used in a variety of research by government,

business, labor, and academic analysts. Additionally, the

data are required for periodic revision of the Consumer Price

Index (CPI).

The survey, which is conducted by the U.S. Census Bureau for the Bureau of Labor Statistics, consists of two components: A diary or recordkeeping survey completed by participating consumer units for two consecutive 1-week periods; and an interview survey in which expenditures of consumer units are obtained in five interviews conducted at 3-

month intervals. Results in this report are based on integrated data from both surveys.

Survey participants record dollar amounts for goods and

services purchased during the reporting period, whether or

not payment is made at the time of purchase. Expenditure

amounts include all sales and excise taxes for all items purchased by the consumer unit for itself or for others. Excluded from both surveys are all business-related expenditures
5

and expenditures for which the consumer unit is reimbursed.

Each component of the survey queries an independent

sample of consumer units, which is representative of the

U.S. population. For the diary survey, about 7,500 consumer

units are sampled each year. Each consumer unit keeps a

diary for two 1-week periods, yielding approximately 15,000

diaries a year. The interview sample is selected on a rotating

panel basis, surveying about 7,500 consumer units each quarter. Each consumer unit is interviewed once per quarter, for

five consecutive quarters. Data are collected on an ongoing

basis in 105 areas of the United States.

The interview survey is designed to capture expenditure

data that respondents can reasonably recall for a period of 3

months or longer. In general, these include relatively large

expenditures, such as those for real property, automobiles,

and major appliances, or expenditures that occur on a regular

basis, such as those for rent, utilities, or insurance premiums. Including global estimates of spending for food, it is

estimated that about 95 percent of expenditures are covered

in the interview survey. Nonprescription drugs, household

supplies, and personal care items are excluded. The interview survey also provides data on expenditures incurred

while on leisure trips.

The diary survey is designed to capture expenditures on

small, frequently purchased items that normally are difficult

for respondents to recall. Detailed records of expenses are

kept for food and beverages—both at home and in eating

places, tobacco, housekeeping supplies, nonprescription

drugs, and personal care products and services. Expenditures incurred while away from home overnight or longer by

members of the consumer unit are excluded from the diary

survey. Although the diary was designed to collect information on expenditures that could not be recalled easily over

time, respondents are asked to report all expenses (except

overnight travel) that the consumer unit incurs during the

survey week.

Integrated data from the BLS diary and interview surveys

provide a complete accounting of consumer expenditures

and income, which neither survey component alone is designed to do. Data on some expenditure items are collected

in only one of the components. For example, the diary does

not collect data on expenditures for overnight travel, or information on reimbursements, as the interview does. Examples of expenditures for which reimbursements are excluded are medical care; automobile repair; and construction, repairs, alterations, and maintenance of property.

For items unique to one component, the choice of component to use as the source of data is obvious. However, there

is considerable overlap in coverage between the surveys.

Because of this, integrating the data presents the problem of

determining the appropriate survey component from which

to select expenditure items. When data are available from

both survey sources, the more reliable of the two (as determined by statistical methods) is selected. As a result, some

items are selected from the interview survey and others from

the diary survey.

Population coverage and definition of components of the

Consumer Expenditure Survey differ from those of the Consumer Price Index. Consumer expenditure data cover the

total population, whereas the CPI covers only the urban population. In addition, home ownership is treated differently in

the two surveys. Actual expenditures of homeowners are

reported in the Consumer Expenditure Survey, whereas the

Consumer Price Index uses a rental equivalence approach

that attempts to measure the change in the cost of obtaining,

in the rental marketplace, services equivalent to those provided by owner-occupied homes.

Interpreting the data

Expenditures are averages for consumer units with specified

characteristics, regardless of whether a particular unit incurred an expense for a specific item during the recordkeeping

period. The average expenditure for an item may be considerably lower than the expenditure by those consumer units

that purchased the item. The less frequently an item is purchased, the greater the difference between the average for all

consumer units and the average for those purchasing the

item. Also, an individual consumer unit may spend more or

less than the average, depending on its particular characteristics. Factors such as income, age of family members, geographic location, taste, and personal preference also influence expenditures. Furthermore, even within groups with

similar characteristics, the distribution of expenditures varies substantially. These points should be considered when

relating reported averages to individual circumstances.

Users of these survey data also should keep in mind that

prices for many goods and services have risen since the

survey was conducted. For example, rent as measured by

the Consumer Price Index rose 4.4 percent between 1999 (annual average index) and September 2000.

In addition, sample surveys are subject to two types of

errors—sampling and nonsampling. Sampling errors occur

because the data are collected from a representative sample

rather than from the entire population. Nonsampling errors

result from the inability or unwillingness of respondents to

provide correct information, differences in interviewer ability, mistakes in recording or coding, or other processing errors.

Tables and data

Tables in this report include integrated data from both the

diary and interview components of the Consumer Expenditure Survey, enabling data users to associate the full range

of expenditures with consumers’ demographic characteristics. Tables show data classified by income quintile, income

class, age of the reference person, size of the consumer unit,

composition of the consumer unit, number of earners, housing tenure, type of area (urban-rural), race, Hispanic origin,

region of residence, occupation, and education. (These are

the same classifications published in prior reports and bulletins.)

Information on expenditures, income, and family characteristics of single persons, classified by either age and sex
6

or income and sex, is available. Tables that show consumer

expenditure data cross-tabulated by income before taxes and

either age of the reference person, size of the consumer unit,

or region of residence also are available. These tables are

not presented in this report, but may be obtained from the

Bureau’s Division of Consumer Expenditure Surveys.

Integrated Consumer Expenditure Survey data with more

detailed expenditure categories are published in biennial reports. The most recent is Consumer Expenditure Survey,

1996-97, Report 935, September 1999. It contains tables of

average annual expenditures, income, and characteristics for

the same classifications shown in this report, but in greater

detail. Also included are tables showing average annual

data over a 2-year period for: Income before taxes crosstabulated by either age, consumer unit size, or region; single

consumers by sex cross-tabulated by either income or age;

and selected Metropolitan Statistical Areas (MSAs). The 2-

year report also includes analyses of expenditure data as

they apply to various topics of interest. The next 2-year

report will contain survey data for 1998 and 1999 and will be

published in mid-2001.

Tables with the same level of detail shown in the 2-year

report can be accessed through the Internet (http://

stats.bls.gov/csxhome.htm). Other survey information, including answers to frequently asked questions, a glossary

of terms, and order forms for survey products, also is available on the Internet. Data are available for 1984-99.

Other available data

The 1999 diary and interview microdata, that is, data for individual consumer units, will soon be available on CD-ROM.

The interview files contain expenditure data in two different

formats: MTAB files that present monthly values in an item

coding framework based on the CPI pricing scheme, and

EXPN files that organize expenditures by the section of the

interview questionnaire in which they are collected. Expenditure values on EXPN files cover different periods, depending on the specific question asked, and the files also contain

relevant nonexpenditure information not found on the MTAB

files. Currently available on CD-ROM are microdata files

back to 1990 and for selected earlier years. Microdata files

for earlier years also are available on public-use tapes. A

time series with data for 1984 through 1994, consisting of

demographic characteristics and summary-level expenditure

microdata files, is available on CD-ROM.

Consumer Expenditure Survey data also are available via

the Bureau’s fax-on-demand service. This service contains

information and data that may be accessed from a touchtone phone 24 hours a day, 7 days a week, by dialing (202)

691-6325. Voice prompts explain how to obtain the information. Data available on the fax-on-demand service are for the

most recent published year. Additional data also are presented in articles in the Monthly Labor Review.

For more detailed information on the availability of current and earlier data, contact the Division of Consumer Expenditure Surveys, Bureau of Labor Statistics, Room 3985, 2

Massachusetts Avenue, NE, Washington, DC 20212-0001.

Telephone: (202) 691-6900. E-mail: cexinfo@bls.gov. Internet:

http://stats.bls.gov/csxhome.htm.

Material in this publication is in the public domain and,

with appropriate credit, may be reproduced without permission. Information in this report is available upon request to

sensory impaired individuals: Voice phone: (202) 691-5200,

Federal Relay Service: 1-800-877-8339.
7

Consumer unit. A consumer unit is defined as members of a

household related by blood, marriage, adoption, or other

legal arrangement; a single person living alone or sharing a

household with others but who is financially independent;

or two or more persons living together who share responsibility for at least 2 out of 3 major types of expenses—food,

housing, and other expenses. Students living in universitysponsored housing also are included in the sample as separate consumer units.

Reference person. The first member mentioned by the respondent when asked to “Start with the name of the person

or one of the persons who owns or rents the home.” It is

with respect to this person that the relationship of other

consumer unit members is determined.

Total expenditures. The transaction costs, including excise

and sales taxes, of goods and services acquired during the

interview period. Estimates include expenditures for gifts

and contributions and payments for pensions and personal

insurance.

Income. The combined income earned by all consumer unit

members aged 14 or older during the 12 months preceding

the interview. The components of income are wages and

salaries; self-employment income; Social Security and private and government retirement income; interest, dividends,

and rental and other property income; unemployment and

workers’ compensation and veterans’ benefits; public assistance, supplemental security income, and Food Stamps; rent

or meals or both as pay; and regular contributions for support such as alimony and child support.

Complete income reporters. In general, a consumer unit

that provides values for at least one of the major sources of

its income, such as wages and salaries, self-employment income, and Social Security income. Even complete income

reporters may not provide a full accounting of all income

from all sources.

Quintiles of income before taxes. Complete income reporters are ranked in ascending order of income value and divided into five equal groups. Incomplete income reporters

are not ranked, and are shown separately in the quintiles of

income tables.

Glossary
Table 1. Quintiles of income before taxes: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

All

consumer

units

Complete reporting of income Incomplete

reporting

of

income

Total

complete

reporting

Lowest

20

percent

Second

20

percent

Third

20

percent

Fourth

20

percent

Highest

20

percent

Number of consumer units (in thousands) .... 108,465 81,692 16,307 16,351 16,332 16,341 16,361 26,773 

Lower limit ..................................................... n.a. n.a. n.a. $12,504 $24,184 $40,470 $66,476 n.a. 

Consumer unit characteristics:

Income before taxes 1 ................................. $43,951 $43,951 $7,264 $18,033 $31,876 $52,331 $110,105 1 ( )

 Age of reference person .............................. 47.9 47.9 51.6 51.6 46.5 44.1 45.9 47.8 

Average number in consumer unit:

Persons ..................................................... 2.5 2.5 1.8 2.2 2.5 2.8 3.1 2.6 

 Children under 18 ...................................... .7 .7 .4 .6 .7 .8 .8 .7 

 Persons 65 and over ................................. .3 .3 .4 .5 .3 .2 .1 .3 

 Earners ...................................................... 1.3 1.4 .7 .9 1.3 1.8 2.0 1.3 

 Vehicles ..................................................... 1.9 2.0 1.0 1.6 2.0 2.4 2.8 1.8 

Percent homeowner .................................... 65 64 43 55 63 73 88 67 

Average annual expenditures ........................ $36,995 $39,143 $16,750 $24,840 $33,029 $45,998 $75,015 $30,787 

 Food ............................................................ 5,031 5,216 2,715 3,773 4,799 6,218 8,568 4,581 

 Food at home ............................................ 2,915 3,010 1,834 2,472 2,832 3,637 4,273 2,683 

 Cereals and bakery products .................. 448 461 292 372 424 555 661 418 

 Meats, poultry, fish, and eggs ................. 749 758 504 655 713 911 1,008 726 

 Dairy products ......................................... 322 338 199 267 319 411 492 285 

 Fruits and vegetables .............................. 500 515 318 436 487 589 744 462 

 Other food at home ................................. 896 938 520 742 887 1,171 1,369 793 

 Food away from home ............................... 2,116 2,206 882 1,301 1,968 2,580 4,295 1,897 

Alcoholic beverages .................................... 318 348 161 224 280 385 687 245 

 Housing ....................................................... 12,057 12,314 6,197 8,446 10,424 13,892 22,589 11,341 

 Shelter ....................................................... 7,016 7,061 3,584 4,720 5,990 7,890 13,110 6,877 

 Owned dwellings ..................................... 4,525 4,506 1,355 2,069 3,322 5,274 10,496 4,582 

 Rented dwellings ..................................... 2,027 2,081 2,076 2,421 2,392 2,200 1,316 1,861 

 Other lodging ........................................... 465 475 153 229 277 416 1,298 433 

 Utilities, fuels, and public services ............. 2,377 2,368 1,549 1,971 2,272 2,670 3,377 2,406 

 Household operations ............................... 666 717 248 391 389 740 1,818 508 

 Housekeeping supplies ............................. 498 549 248 384 486 697 928 377 

 Household furnishings and equipment ...... 1,499 1,619 569 981 1,288 1,896 3,356 1,173 

 Apparel and services ................................... 1,743 1,871 788 1,339 1,760 1,985 3,478 1,427 

Transportation ............................................. 7,011 7,222 2,790 4,752 6,384 8,998 13,170 6,374 

 Vehicle purchases (net outlay) .................. 3,305 3,407 1,218 2,277 2,899 4,346 6,287 2,995 

 Gasoline and motor oil .............................. 1,055 1,071 505 759 1,079 1,350 1,661 1,004 

 Other vehicle expenses ............................. 2,254 2,335 902 1,461 2,119 2,898 4,291 2,010 

 Public transportation .................................. 397 408 164 255 286 403 931 365 

Health care .................................................. 1,959 2,042 1,248 1,912 1,960 2,222 2,862 1,716 

 Entertainment .............................................. 1,891 1,978 812 1,083 1,555 2,405 4,030 1,636 

 Personal care products and services .......... 408 447 217 304 428 507 778 315 

 Reading ....................................................... 159 169 78 112 144 185 328 129 

 Education .................................................... 635 593 459 265 335 520 1,385 765 

 Tobacco products and smoking supplies .... 300 315 236 291 329 390 329 255 

 Miscellaneous .............................................. 867 936 353 576 800 1,069 1,878 668 

 Cash contributions ....................................... 1,181 1,341 301 637 1,045 1,574 3,145 692 

Personal insurance and pensions ............... 3,436 4,352 395 1,126 2,786 5,647 11,788 643 

 Life and other personal insurance ............. 394 408 133 209 311 450 936 353 

 Pensions and Social Security .................... 3,042 3,944 262 917 2,475 5,197 10,852 290 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary.

n.a. Not applicable.
Table 2. Income before taxes: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

Complete reporting of income

Total

complete

reporting

Less

than

$5,000

$5,000

to

$9,999

$10,000

to

$14,999

$15,000

to

$19,999

$20,000

to

$29,999

$30,000

to

$39,999

$40,000

to

$49,999

$50,000

to

$69,999

$70,000

and

over

Number of consumer units (in thousands) 81,692 3,909 7,588 8,639 6,995 11,560 9,453 7,381 10,999 15,168 

Consumer unit characteristics:

Income before taxes 1 ............................ $43,951 $1,633 $7,631 $12,338 $17,311 $24,467 $34,353 $44,321 $58,473 $113,441 

 Age of reference person ......................... 47.9 39.1 55.3 55.8 50.9 48.8 45.8 44.7 43.9 45.8 

Average number in consumer unit:

Persons ................................................ 2.5 1.9 1.7 2.0 2.2 2.5 2.5 2.6 2.9 3.1 

 Children under 18 ................................. .7 .5 .4 .5 .6 .7 .7 .7 .8 .9 

 Persons 65 and over ............................ .3 .2 .5 .5 .5 .4 .3 .2 .1 .1 

 Earners ................................................. 1.4 .9 .5 .7 .9 1.1 1.4 1.6 1.9 2.1 

 Vehicles ................................................ 2.0 1.0 .9 1.3 1.5 1.8 2.1 2.3 2.5 2.8 

Percent homeowner ............................... 64 29 43 54 53 61 63 67 77 88 

Average annual expenditures ................... $39,143 $17,983 $14,921 $19,710 $24,367 $28,916 $35,048 $40,826 $49,606 $76,742 

 Food ....................................................... 5,216 2,873 2,576 2,917 3,821 4,322 5,060 5,823 6,527 8,725 

 Food at home ....................................... 3,010 1,804 1,817 1,993 2,520 2,697 2,918 3,457 3,724 4,328 

 Cereals and bakery products .............. 461 271 301 306 385 395 440 518 581 667 

 Meats, poultry, fish, and eggs ............. 758 492 507 526 671 709 742 854 913 1,023 

 Dairy products .................................... 338 204 190 220 266 296 334 383 428 499 

 Fruits and vegetables ......................... 515 323 307 361 440 471 486 591 598 753 

 Other food at home ............................. 938 514 510 580 758 825 916 1,112 1,204 1,386 

 Food away from home .......................... 2,206 1,069 759 923 1,301 1,625 2,142 2,365 2,803 4,398 

Alcoholic beverages ............................... 348 271 100 180 205 267 292 345 443 696 

 Housing .................................................. 12,314 6,403 5,737 7,106 8,323 9,419 10,863 12,643 14,873 23,067 

 Shelter .................................................. 7,061 3,887 3,265 4,011 4,601 5,304 6,323 7,404 8,306 13,381 

 Owned dwellings ................................ 4,506 1,281 1,170 1,718 1,923 2,745 3,556 4,375 5,945 10,739 

 Rented dwellings ................................ 2,081 2,357 1,965 2,128 2,480 2,300 2,469 2,674 1,850 1,325 

 Other lodging ...................................... 475 249 130 165 198 260 297 355 511 1,317 

 Utilities, fuels, and public services ........ 2,368 1,311 1,506 1,825 1,944 2,159 2,298 2,491 2,795 3,412 

 Household operations ........................... 717 267 221 300 442 377 385 624 801 1,898 

 Housekeeping supplies ........................ 549 238 258 285 347 451 515 575 784 945 

 Household furnishings and equipment 1,619 700 488 684 990 1,127 1,343 1,549 2,188 3,431 

 Apparel and services .............................. 1,871 993 699 893 1,356 1,553 1,904 1,677 2,139 3,625 

Transportation ........................................ 7,222 3,117 2,240 3,697 4,576 5,485 6,973 8,352 9,380 13,363 

 Vehicle purchases (net outlay) ............. 3,407 1,453 947 1,797 2,110 2,500 3,239 4,138 4,317 6,437 

 Gasoline and motor oil .......................... 1,071 552 425 603 736 928 1,124 1,246 1,451 1,666 

 Other vehicle expenses ........................ 2,335 951 707 1,119 1,478 1,781 2,296 2,610 3,145 4,322 

 Public transportation ............................. 408 161 162 178 252 276 314 358 468 939 

Health care ............................................. 2,042 935 1,162 1,641 1,921 2,019 1,970 2,023 2,391 2,870 

 Entertainment ......................................... 1,978 908 643 969 1,014 1,323 1,681 1,882 2,754 4,121 

 Personal care products and services ..... 447 233 219 209 294 385 452 500 525 794 

 Reading .................................................. 169 68 68 102 106 132 147 166 209 330 

 Education ................................................ 593 863 354 267 255 309 347 425 602 1,430 

 Tobacco products and smoking supplies 315 259 223 257 295 305 336 376 391 328 

 Miscellaneous ......................................... 936 359 348 377 579 705 875 948 1,102 1,951 

 Cash contributions .................................. 1,341 299 245 504 608 845 1,057 1,118 1,847 3,270 

Personal insurance and pensions .......... 4,352 401 306 590 1,014 1,849 3,092 4,548 6,421 12,172 

 Life and other personal insurance ........ 408 139 119 168 169 264 342 349 517 970 

 Pensions and Social Security ............... 3,944 262 187 423 844 1,585 2,750 4,199 5,904 11,202 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary.
Table 3. Age of reference person: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

All

consumer

units

Under

25 25-34 35-44 45-54 55-64 65 andover 65-74 75 andover

Number of consumer units (in thousands) .... 108,465 8,164 19,332 24,405 20,903 13,647 22,015 11,578 10,437 

Consumer unit characteristics:

Income before taxes 1 ................................. $43,951 $18,276 $42,470 $53,579 $59,822 $49,436 $26,581 $28,928 $23,937 

 Age of reference person .............................. 47.9 21.4 29.7 39.5 49.2 59.1 74.8 69.3 80.8 

Average number in consumer unit:

Persons ..................................................... 2.5 1.8 2.9 3.2 2.7 2.2 1.7 1.9 1.5 

 Children under 18 ...................................... .7 .4 1.1 1.3 .6 .2 .1 .1 2 ( )

 Persons 65 and over ................................. .3 2 ( ) 2 ( ) 2 ( ) 2 ( ) .1 1.4 1.4 1.3 

 Earners ...................................................... 1.3 1.3 1.5 1.7 1.8 1.3 .4 .6 .2 

 Vehicles ..................................................... 1.9 1.1 1.7 2.1 2.5 2.2 1.5 1.8 1.2 

Percent homeowner .................................... 65 13 45 67 77 80 80 82 77 

Average annual expenditures ........................ $36,995 $21,704 $36,158 $42,792 $46,511 $39,394 $26,521 $29,864 $22,884 

 Food ............................................................ 5,031 3,354 5,140 6,109 5,945 5,056 3,511 4,146 2,841 

 Food at home ............................................ 2,915 1,828 2,890 3,537 3,340 2,920 2,266 2,575 1,943 

 Cereals and bakery products .................. 448 271 432 561 509 433 357 399 314 

 Meats, poultry, fish, and eggs ................. 749 469 751 897 878 761 563 664 457 

 Dairy products ......................................... 322 195 322 410 354 305 255 289 220 

 Fruits and vegetables .............................. 500 283 475 572 563 525 450 497 401 

 Other food at home ................................. 896 610 910 1,097 1,037 895 641 726 551 

 Food away from home ............................... 2,116 1,526 2,250 2,572 2,605 2,136 1,245 1,571 898 

Alcoholic beverages .................................... 318 369 365 384 320 330 172 219 122 

 Housing ....................................................... 12,057 6,585 12,519 14,215 14,513 12,093 8,944 9,607 8,223 

 Shelter ....................................................... 7,016 4,140 7,612 8,606 8,534 6,660 4,576 4,931 4,181 

 Owned dwellings ..................................... 4,525 596 3,935 6,110 6,203 4,812 2,971 3,426 2,466 

 Rented dwellings ..................................... 2,027 3,296 3,447 2,121 1,532 1,206 1,182 968 1,420 

 Other lodging ........................................... 465 248 230 375 799 642 423 538 295 

 Utilities, fuels, and public services ............. 2,377 1,166 2,249 2,586 2,819 2,608 2,145 2,369 1,897 

 Household operations ............................... 666 181 772 830 606 476 746 458 1,065 

 Housekeeping supplies ............................. 498 221 441 604 574 570 423 493 349 

 Household furnishings and equipment ...... 1,499 877 1,445 1,590 1,980 1,779 1,054 1,356 730 

 Apparel and services ................................... 1,743 1,192 2,047 2,053 2,048 1,722 1,070 1,235 901 

Transportation ............................................. 7,011 5,037 7,150 8,041 9,010 7,330 4,385 5,457 3,196 

 Vehicle purchases (net outlay) .................. 3,305 2,859 3,500 3,807 4,117 3,406 1,911 2,422 1,344 

 Gasoline and motor oil .............................. 1,055 708 1,066 1,259 1,349 1,093 644 807 463 

 Other vehicle expenses ............................. 2,254 1,253 2,249 2,565 3,085 2,339 1,443 1,724 1,131 

 Public transportation .................................. 397 217 335 411 459 492 387 504 258 

Health care .................................................. 1,959 551 1,170 1,631 2,183 2,450 3,019 2,991 3,052 

 Entertainment .............................................. 1,891 1,149 1,776 2,254 2,367 2,175 1,238 1,567 874 

 Personal care products and services .......... 408 254 381 471 475 449 333 370 295 

 Reading ....................................................... 159 70 116 157 210 195 163 184 141 

 Education .................................................... 635 1,277 453 637 1,125 552 139 165 111 

 Tobacco products and smoking supplies .... 300 220 295 370 395 329 148 204 86 

 Miscellaneous .............................................. 867 353 727 946 1,089 1,021 790 775 807 

 Cash contributions ....................................... 1,181 182 585 1,067 1,415 1,750 1,627 1,663 1,588 

Personal insurance and pensions ............... 3,436 1,110 3,433 4,455 5,415 3,941 980 1,280 647 

 Life and other personal insurance ............. 394 61 238 418 616 533 333 429 226 

 Pensions and Social Security .................... 3,042 1,049 3,195 4,037 4,799 3,408 647 851 421 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary. 2 Value less than 0.05.
Table 4. Size of consumer unit: Average annual expenditures and characteristics, Consumer Expenditure Survey,

1999

Item

All

consumer

units

One

person

Two or more persons

Total

two or

more

persons

Two

persons

Three

persons

Four

persons

Five or

more

persons

Number of consumer units (in thousands) ...... 108,465 31,550 76,915 33,798 17,200 15,039 10,878 

Consumer unit characteristics:

Income before taxes 1 ................................... $43,951 $25,247 $51,895 $47,779 $52,334 $59,551 $53,340 

 Age of reference person ............................... 47.9 51.2 46.5 52.8 42.9 40.5 41.3 

Average number in consumer unit:

Persons ....................................................... 2.5 1.0 3.1 2.0 3.0 4.0 5.6 

 Children under 18 ....................................... .7 2 ( ) .9 .1 .8 1.6 2.8 

 Persons 65 and over ................................... .3 .3 .3 .5 .1 .1 .1 

 Earners ....................................................... 1.3 .6 1.6 1.2 1.8 2.0 2.2 

 Vehicles ...................................................... 1.9 1.0 2.3 2.1 2.3 2.6 2.6 

Percent homeowner ...................................... 65 49 71 73 68 75 68 

Average annual expenditures ......................... $36,995 $22,373 $42,961 $38,856 $42,848 $49,096 $47,564 

 Food .............................................................. 5,031 2,685 5,975 5,085 5,770 7,021 7,716 

 Food at home .............................................. 2,915 1,449 3,504 2,843 3,412 4,098 4,966 

 Cereals and bakery products .................... 448 222 539 423 535 658 754 

 Meats, poultry, fish, and eggs ................... 749 340 913 743 875 1,020 1,377 

 Dairy products ........................................... 322 155 389 307 377 469 567 

 Fruits and vegetables ................................ 500 264 594 509 563 678 805 

 Other food at home ................................... 896 468 1,068 861 1,063 1,273 1,462 

 Food away from home ................................ 2,116 1,236 2,471 2,243 2,357 2,923 2,750 

Alcoholic beverages ...................................... 318 286 331 378 314 291 259 

 Housing ......................................................... 12,057 8,206 13,632 12,171 13,620 15,953 14,991 

 Shelter ......................................................... 7,016 5,142 7,785 6,952 7,804 9,068 8,567 

 Owned dwellings ....................................... 4,525 2,307 5,434 4,608 5,342 6,936 6,073 

 Rented dwellings ....................................... 2,027 2,517 1,826 1,745 2,003 1,599 2,108 

 Other lodging ............................................ 465 317 525 599 459 534 386 

 Utilities, fuels, and public services .............. 2,377 1,551 2,716 2,432 2,732 3,017 3,160 

 Household operations ................................. 666 469 747 489 809 1,189 837 

 Housekeeping supplies ............................... 498 238 603 542 551 726 711 

 Household furnishings and equipment ........ 1,499 807 1,782 1,756 1,723 1,953 1,717 

 Apparel and services .................................... 1,743 933 2,069 1,645 1,982 2,698 2,690 

Transportation ............................................... 7,011 3,536 8,437 7,427 8,726 9,486 9,665 

 Vehicle purchases (net outlay) .................... 3,305 1,507 4,043 3,525 4,172 4,584 4,702 

 Gasoline and motor oil ................................ 1,055 565 1,256 1,065 1,280 1,440 1,556 

 Other vehicle expenses .............................. 2,254 1,215 2,680 2,333 2,869 3,046 2,952 

 Public transportation ................................... 397 250 458 505 405 415 455 

Health care .................................................... 1,959 1,336 2,214 2,475 1,946 2,070 2,024 

 Entertainment ................................................ 1,891 1,040 2,238 2,037 2,291 2,638 2,236 

 Personal care products and services ............ 408 254 470 434 474 519 516 

 Reading ......................................................... 159 122 175 185 171 182 136 

 Education ...................................................... 635 421 722 507 795 1,013 874 

 Tobacco products and smoking supplies ...... 300 189 346 301 372 387 385 

 Miscellaneous ............................................... 867 663 950 890 1,054 979 937 

 Cash contributions ........................................ 1,181 1,013 1,250 1,521 1,070 919 1,147 

Personal insurance and pensions ................. 3,436 1,689 4,153 3,798 4,264 4,941 3,988 

 Life and other personal insurance ............... 394 133 502 454 475 643 497 

 Pensions and Social Security ..................... 3,042 1,556 3,651 3,345 3,790 4,298 3,491 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary. 2 Value less than 0.05.
Table 5. Composition of consumer unit: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

Husband and wife consumer units

One

parent,

at least

one child

under 18

Single

person

and other

consumer

units

Total

husband

and wife

consumer

units

Husband

and wife

only

Husband and wife with children

Other

husband

and wife

consumer

units

Total

husband

and wife

with

children

Oldest

child

under 6

Oldest

child

6 to 17

Oldest

child 18

or over

Number of consumer units (in thousands) ... 56,429 23,406 28,535 5,304 15,378 7,853 4,488 6,571 45,465 

Consumer unit characteristics:

Income before taxes 1 ................................ $59,126 $54,062 $63,666 $57,922 $63,558 $68,094 $56,519 $25,685 $28,281 

 Age of reference person ............................ 48.2 56.8 41.2 31.7 39.5 50.9 48.4 36.3 49.2 

Average number in consumer unit:

Persons .................................................... 3.2 2.0 3.9 3.5 4.1 3.9 4.9 2.9 1.6 

 Children under 18 .................................... .9 n.a. 1.6 1.5 2.1 .6 1.5 1.8 .2 

 Persons 65 and over ................................ .3 .7 .1 2 ( ) 2 ( ) .2 .4 2 ( ) .3 

 Earners .................................................... 1.7 1.2 2.0 1.6 1.8 2.6 2.4 1.1 .9 

 Vehicles ................................................... 2.6 2.4 2.7 2.1 2.6 3.2 2.9 1.2 1.3 

Percent homeowner ................................... 81 84 79 67 79 86 76 39 49 

Average annual expenditures ...................... $47,149 $42,133 $51,154 $46,085 $51,453 $54,214 $47,942 $27,900 $25,835 

 Food ........................................................... 6,372 5,380 7,034 5,379 7,472 7,415 7,419 4,526 3,507 

 Food at home ........................................... 3,695 3,000 4,146 3,360 4,381 4,287 4,528 2,942 1,987 

 Cereals and bakery products ................. 567 446 653 503 713 646 656 509 299 

 Meats, poultry, fish, and eggs ................ 939 771 1,031 769 1,078 1,152 1,264 770 520 

 Dairy products ........................................ 419 329 484 407 521 465 481 301 211 

 Fruits and vegetables ............................ 633 548 680 560 716 702 793 457 348 

 Other food at home ................................ 1,136 906 1,297 1,120 1,353 1,322 1,334 904 610 

 Food away from home ............................. 2,677 2,380 2,888 2,020 3,090 3,129 2,891 1,584 1,520 

Alcoholic beverages ................................... 337 388 299 261 322 276 309 144 321 

 Housing ...................................................... 14,789 12,964 16,349 17,168 16,411 15,736 14,376 10,105 8,970 

 Shelter ..................................................... 8,411 7,270 9,416 10,074 9,473 8,859 7,976 5,875 5,449 

 Owned dwellings .................................... 6,405 5,335 7,381 7,563 7,570 6,888 5,779 2,648 2,463 

 Rented dwellings ................................... 1,370 1,195 1,460 2,244 1,418 1,012 1,707 3,088 2,688 

 Other lodging ......................................... 637 740 575 267 485 959 490 139 298 

 Utilities, fuels, and public services ........... 2,860 2,585 3,015 2,570 3,009 3,326 3,312 2,194 1,805 

 Household operations .............................. 848 534 1,126 2,142 1,066 559 717 696 436 

 Housekeeping supplies ............................ 676 622 727 535 770 793 632 356 310 

 Household furnishings and equipment .... 1,994 1,953 2,066 1,848 2,093 2,201 1,739 984 971 

 Apparel and services ................................. 2,169 1,679 2,520 2,078 2,696 2,496 2,517 1,946 1,202 

Transportation ............................................ 9,289 8,066 10,214 9,368 9,585 12,029 9,785 4,694 4,521 

 Vehicle purchases (net outlay) ................ 4,421 3,790 4,946 4,855 4,727 5,435 4,372 2,260 2,072 

 Gasoline and motor oil ............................. 1,376 1,146 1,522 1,281 1,454 1,819 1,643 720 704 

 Other vehicle expenses ........................... 2,977 2,549 3,289 2,904 2,988 4,153 3,223 1,484 1,470 

 Public transportation ................................ 515 580 457 328 417 621 547 230 275 

Health care ................................................ 2,522 2,908 2,200 1,705 2,154 2,630 2,553 1,003 1,401 

 Entertainment ............................................ 2,519 2,275 2,784 2,111 3,140 2,549 2,095 1,367 1,193 

 Personal care products and services ......... 506 471 541 450 552 597 460 362 299 

 Reading ..................................................... 201 215 197 160 201 214 150 71 121 

 Education ................................................... 829 528 1,115 317 1,030 1,822 582 426 424 

 Tobacco products and smoking supplies ... 324 269 342 239 344 406 500 239 279 

 Miscellaneous ............................................ 1,019 911 1,063 1,090 965 1,206 1,321 824 686 

 Cash contributions ..................................... 1,463 1,787 1,197 808 1,198 1,457 1,462 368 949 

Personal insurance and pensions .............. 4,812 4,291 5,301 4,951 5,382 5,380 4,413 1,827 1,962 

 Life and other personal insurance ........... 602 548 644 398 703 693 616 170 170 

 Pensions and Social Security .................. 4,210 3,743 4,658 4,553 4,679 4,687 3,798 1,657 1,792 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary. 2 Value less than 0.05.

n.a. Not applicable.
Table 6. Number of earners in consumer unit: Average annual expenditures and characteristics, Consumer Expenditure

Survey, 1999

Item

All

consumer

units

Single consumers Consumer units of two or more persons

No earner One

earner No earner Oneearner

Two

earners

Three or

more

Number of consumer units (in thousands) .... 108,465 11,965 19,585 9,810 21,647 35,123 10,336 

Consumer unit characteristics:

Income before taxes 1 ................................. $43,951 $16,231 $30,236 $22,281 $40,719 $61,923 $68,409 

 Age of reference person .............................. 47.9 68.9 40.4 65.4 45.7 42.0 45.8 

Average number in consumer unit:

Persons ..................................................... 2.5 1.0 1.0 2.3 3.0 3.1 4.4 

 Children under 18 ...................................... .7 n.a. n.a. .4 1.1 .9 1.2 

 Persons 65 and over ................................. .3 .7 .1 1.3 .3 .1 .1 

 Earners ...................................................... 1.3 n.a. 1.0 n.a. 1.0 2.0 3.3 

 Vehicles ..................................................... 1.9 .8 1.1 1.8 1.9 2.4 3.2 

Percent homeowner .................................... 65 63 41 75 65 73 79 

Average annual expenditures ........................ $36,995 $17,272 $25,497 $27,645 $36,459 $47,785 $54,698 

 Food ............................................................ 5,031 2,084 3,056 4,154 5,342 6,307 7,895 

 Food at home ............................................ 2,915 1,452 1,447 2,790 3,271 3,566 4,487 

 Cereals and bakery products .................. 448 241 211 439 505 548 677 

 Meats, poultry, fish, and eggs ................. 749 342 338 734 854 918 1,201 

 Dairy products ......................................... 322 163 151 308 368 396 493 

 Fruits and vegetables .............................. 500 283 252 529 560 589 754 

 Other food at home ................................. 896 424 496 780 985 1,115 1,361 

 Food away from home ............................... 2,116 632 1,609 1,365 2,071 2,742 3,408 

Alcoholic beverages .................................... 318 118 389 195 245 401 385 

 Housing ....................................................... 12,057 7,024 8,929 9,105 12,484 15,044 15,534 

 Shelter ....................................................... 7,016 3,745 5,995 4,676 7,125 8,779 8,737 

 Owned dwellings ..................................... 4,525 1,879 2,568 2,854 4,620 6,369 6,413 

 Rented dwellings ..................................... 2,027 1,655 3,043 1,371 2,043 1,873 1,639 

 Other lodging ........................................... 465 211 383 451 462 537 685 

 Utilities, fuels, and public services ............. 2,377 1,578 1,535 2,295 2,555 2,759 3,310 

 Household operations ............................... 666 870 224 446 664 922 611 

 Housekeeping supplies ............................. 498 258 225 477 536 639 734 

 Household furnishings and equipment ...... 1,499 573 950 1,211 1,605 1,944 2,142 

 Apparel and services ................................... 1,743 718 1,066 1,136 1,849 2,254 2,784 

Transportation ............................................. 7,011 2,170 4,370 4,999 6,427 9,603 11,947 

 Vehicle purchases (net outlay) .................. 3,305 860 1,902 2,351 2,954 4,771 5,457 

 Gasoline and motor oil .............................. 1,055 355 693 730 1,044 1,358 1,852 

 Other vehicle expenses ............................. 2,254 773 1,485 1,541 2,041 2,972 4,109 

 Public transportation .................................. 397 182 291 377 389 502 529 

Health care .................................................. 1,959 1,928 974 3,160 2,098 1,994 2,312 

 Entertainment .............................................. 1,891 701 1,248 1,494 2,030 2,469 2,590 

 Personal care products and services .......... 408 217 277 306 409 504 637 

 Reading ....................................................... 159 108 131 150 149 189 200 

 Education .................................................... 635 152 586 200 546 789 1,357 

 Tobacco products and smoking supplies .... 300 147 214 186 317 365 494 

 Miscellaneous .............................................. 867 767 600 658 757 1,050 1,290 

 Cash contributions ....................................... 1,181 1,020 1,008 1,544 844 1,370 1,411 

Personal insurance and pensions ............... 3,436 117 2,649 357 2,960 5,446 5,861 

 Life and other personal insurance ............. 394 109 148 324 449 509 756 

 Pensions and Social Security .................... 3,042 28 2,501 233 2,511 4,937 5,105 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary. 2 Data are likely to have large sampling errors.

n.a. Not applicable.
Table 7. Housing tenure, type of area, race of reference person, and Hispanic origin of reference person: Average annual

expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

All

consumer

units

Housing tenure Type of area Race of reference

person

Hispanic origin of

reference person

Homeowner Renter Urban Rural

White

and

other

Black Hispanic NonHispanic

Number of consumer units (in thousands) ... 108,465 70,469 37,996 95,174 13,291 95,293 13,172 9,111 99,354 

Consumer unit characteristics:

Income before taxes 1 ................................ $43,951 $53,056 $27,514 $45,597 $32,414 $45,688 $30,427 $33,803 $44,955 

 Age of reference person ............................ 47.9 52.1 40.1 47.5 50.9 48.3 44.9 41.2 48.5 

Average number in consumer unit:

Persons .................................................... 2.5 2.6 2.3 2.5 2.5 2.5 2.7 3.5 2.4 

 Children under 18 .................................... .7 .7 .7 .7 .6 .6 .9 1.3 .6 

 Persons 65 and over ................................ .3 .4 .2 .3 .4 .3 .2 .2 .3 

 Earners .................................................... 1.3 1.4 1.2 1.4 1.3 1.4 1.3 1.6 1.3 

 Vehicles ................................................... 1.9 2.3 1.2 1.9 2.4 2.0 1.3 1.6 2.0 

Percent homeowner ................................... 65 100 n.a. 63 82 68 47 44 67 

Average annual expenditures ...................... $36,995 $42,753 $26,310 $37,871 $30,817 $38,323 $27,340 $33,044 $37,356 

 Food ........................................................... 5,031 5,580 4,009 5,145 4,262 5,149 4,146 5,493 4,986 

 Food at home ........................................... 2,915 3,205 2,376 2,949 2,688 2,948 2,665 3,556 2,854 

 Cereals and bakery products ................. 448 495 361 455 405 454 405 495 444 

 Meats, poultry, fish, and eggs ................ 749 808 638 758 687 732 878 1,097 716 

 Dairy products ........................................ 322 357 257 323 319 334 233 377 317 

 Fruits and vegetables ............................ 500 549 407 509 436 508 439 663 484 

 Other food at home ................................ 896 995 713 905 841 921 710 924 894 

 Food away from home ............................. 2,116 2,376 1,633 2,196 1,574 2,201 1,482 1,937 2,132 

Alcoholic beverages ................................... 318 320 313 335 202 339 158 269 322 

 Housing ...................................................... 12,057 13,647 9,105 12,550 8,526 12,380 9,707 11,001 12,154 

 Shelter ..................................................... 7,016 7,552 6,022 7,429 4,057 7,225 5,501 6,778 7,038 

 Owned dwellings .................................... 4,525 6,926 71 4,720 3,127 4,780 2,675 3,186 4,647 

 Rented dwellings ................................... 2,027 56 5,681 2,211 705 1,936 2,683 3,420 1,899 

 Other lodging ......................................... 465 569 270 498 226 509 142 171 491 

 Utilities, fuels, and public services ........... 2,377 2,796 1,600 2,376 2,391 2,374 2,403 2,124 2,401 

 Household operations .............................. 666 837 348 710 349 695 457 470 684 

 Housekeeping supplies ............................ 498 606 298 499 491 516 362 445 503 

 Household furnishings and equipment .... 1,499 1,856 836 1,536 1,237 1,570 984 1,184 1,529 

 Apparel and services ................................. 1,743 1,926 1,403 1,818 1,224 1,725 1,877 2,071 1,712 

Transportation ............................................ 7,011 8,118 4,959 6,973 7,288 7,275 5,106 6,801 7,031 

 Vehicle purchases (net outlay) ................ 3,305 3,807 2,375 3,221 3,909 3,434 2,374 3,362 3,300 

 Gasoline and motor oil ............................. 1,055 1,209 768 1,036 1,187 1,096 757 1,116 1,049 

 Other vehicle expenses ........................... 2,254 2,645 1,528 2,289 2,007 2,333 1,683 1,979 2,279 

 Public transportation ................................ 397 456 289 427 185 412 292 344 402 

Health care ................................................ 1,959 2,441 1,065 1,934 2,134 2,078 1,093 1,119 2,036 

 Entertainment ............................................ 1,891 2,298 1,135 1,921 1,674 2,022 936 1,245 1,950 

 Personal care products and services ......... 408 471 291 419 337 409 401 404 409 

 Reading ..................................................... 159 193 98 164 126 170 81 71 168 

 Education ................................................... 635 672 565 688 250 666 410 366 659 

 Tobacco products and smoking supplies ... 300 294 312 287 391 313 208 172 312 

 Miscellaneous ............................................ 867 1,030 564 872 834 908 570 637 888 

 Cash contributions ..................................... 1,181 1,544 507 1,209 982 1,269 541 678 1,227 

Personal insurance and pensions .............. 3,436 4,219 1,985 3,555 2,586 3,620 2,107 2,718 3,502 

 Life and other personal insurance ........... 394 525 152 402 343 406 308 191 413 

 Pensions and Social Security .................. 3,042 3,693 1,833 3,153 2,243 3,214 1,799 2,528 3,089 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary.

n.a. Not applicable.
Table 8. Region of residence: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

All

consumer

units

Northeast Midwest South West

Number of consumer units (in thousands) ............. 108,465 20,979 25,765 37,816 23,906 

Consumer unit characteristics:

Income before taxes 1 ......................................... $43,951 $48,307 $41,983 $40,387 $47,494 

 Age of reference person ...................................... 47.9 49.3 48.4 47.6 46.6 

Average number in consumer unit:

Persons ............................................................. 2.5 2.5 2.5 2.5 2.6 

 Children under 18 .............................................. .7 .6 .7 .7 .7 

 Persons 65 and over ......................................... .3 .3 .3 .3 .3 

 Earners .............................................................. 1.3 1.4 1.4 1.3 1.4 

 Vehicles ............................................................. 1.9 1.6 2.1 1.9 2.0 

Percent homeowner ............................................ 65 63 69 67 59 

Average annual expenditures ................................ $36,995 $38,403 $36,302 $33,303 $42,335 

 Food .................................................................... 5,031 5,480 4,865 4,615 5,462 

 Food at home .................................................... 2,915 3,084 2,740 2,729 3,245 

 Cereals and bakery products ........................... 448 487 428 416 485 

 Meats, poultry, fish, and eggs .......................... 749 830 655 739 793 

 Dairy products ................................................. 322 361 307 290 355 

 Fruits and vegetables ...................................... 500 564 438 451 584 

 Other food at home .......................................... 896 843 912 832 1,029 

 Food away from home ....................................... 2,116 2,396 2,126 1,887 2,216 

Alcoholic beverages ............................................ 318 367 324 256 365 

 Housing ............................................................... 12,057 13,366 11,525 10,338 14,199 

 Shelter ............................................................... 7,016 8,256 6,491 5,540 8,827 

 Owned dwellings ............................................. 4,525 5,313 4,451 3,541 5,468 

 Rented dwellings ............................................. 2,027 2,423 1,599 1,645 2,743 

 Other lodging ................................................... 465 520 441 354 616 

 Utilities, fuels, and public services ..................... 2,377 2,455 2,401 2,445 2,178 

 Household operations ........................................ 666 658 587 555 933 

 Housekeeping supplies ..................................... 498 502 541 458 512 

 Household furnishings and equipment .............. 1,499 1,496 1,506 1,339 1,749 

 Apparel and services ........................................... 1,743 1,817 1,591 1,598 2,070 

Transportation ..................................................... 7,011 6,466 6,939 6,863 7,802 

 Vehicle purchases (net outlay) .......................... 3,305 2,706 3,382 3,466 3,495 

 Gasoline and motor oil ....................................... 1,055 907 1,038 1,069 1,180 

 Other vehicle expenses ..................................... 2,254 2,315 2,169 2,043 2,625 

 Public transportation .......................................... 397 538 349 286 503 

Health care .......................................................... 1,959 1,804 2,087 1,956 1,962 

 Entertainment ...................................................... 1,891 1,828 2,067 1,567 2,269 

 Personal care products and services .................. 408 404 401 385 457 

 Reading ............................................................... 159 195 166 117 189 

 Education ............................................................. 635 939 568 452 728 

 Tobacco products and smoking supplies ............ 300 318 346 302 232 

 Miscellaneous ...................................................... 867 827 854 778 1,057 

 Cash contributions ............................................... 1,181 1,100 1,151 1,132 1,362 

Personal insurance and pensions ....................... 3,436 3,494 3,418 2,946 4,181 

 Life and other personal insurance ..................... 394 403 378 411 379 

 Pensions and Social Security ............................ 3,042 3,092 3,041 2,535 3,801 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary.
Table 9. Occupation of reference person: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

Selfemployed

workers

Wage and salary earners

Retired

All other,

including

not

reporting

Total

wage and

salary

earners

Managers

and

professionals

Technical,

sales and

clerical

workers

Service

workers

Construction

workers and

mechanics

Operators,

fabricators

and

laborers

Number of consumer units (in

thousands) .................................. 6,077 71,180 24,961 20,248 9,389 4,900 11,681 19,665 11,544 

Consumer unit characteristics:

Income before taxes 1 .................... $56,480 $50,710 $71,439 $42,965 $32,159 $47,750 $35,179 $24,217 $26,886 

 Age of reference person ................. 49.7 41.1 43.2 39.8 40.4 40.8 39.9 72.6 46.5 

Average number in consumer unit:

Persons ........................................ 2.5 2.7 2.6 2.5 2.7 3.1 3.0 1.7 2.8 

 Children under 18 ......................... .6 .8 .7 .7 .8 1.0 1.0 .1 .9 

 Persons 65 and over .................... .2 .1 .1 .1 .1 .1 .1 1.2 .2 

 Earners ......................................... 1.7 1.7 1.7 1.7 1.7 1.9 1.8 .2 .7 

 Vehicles ........................................ 2.2 2.1 2.2 1.9 1.7 2.7 2.1 1.6 1.5 

Percent homeowner ....................... 79 62 72 57 47 69 57 81 51 

Average annual expenditures ........... $47,496 $40,603 $53,159 $36,595 $28,870 $37,351 $31,607 $26,284 $27,357 

 Food ............................................... 6,143 5,495 6,591 5,091 4,284 5,461 4,873 3,424 4,253 

 Food at home ............................... 3,286 3,074 3,402 2,858 2,659 3,310 2,987 2,241 2,866 

 Cereals and bakery products ..... 497 470 530 440 411 493 434 355 444 

 Meats, poultry, fish, and eggs .... 827 787 802 717 746 928 843 562 786 

 Dairy products ............................ 371 338 382 314 284 353 321 252 320 

 Fruits and vegetables ................. 566 515 602 470 443 507 472 436 476 

 Other food at home .................... 1,026 965 1,086 916 775 1,029 917 637 840 

 Food away from home .................. 2,857 2,421 3,189 2,233 1,625 2,152 1,886 1,183 1,387 

Alcoholic beverages ....................... 394 370 499 300 284 296 319 177 188 

 Housing .......................................... 14,249 13,113 17,230 12,088 9,710 11,646 9,461 8,988 9,613 

 Shelter .......................................... 8,071 7,850 10,467 7,258 5,820 6,805 5,353 4,560 5,501 

 Owned dwellings ........................ 5,908 5,071 7,470 4,384 2,876 4,708 3,051 3,026 2,984 

 Rented dwellings ........................ 1,474 2,292 2,151 2,520 2,696 1,758 2,100 1,110 2,240 

 Other lodging .............................. 688 487 846 354 248 340 202 425 278 

 Utilities, fuels, and public services 2,748 2,434 2,784 2,292 2,068 2,460 2,214 2,147 2,228 

 Household operations .................. 777 674 1,037 607 318 539 357 770 380 

 Housekeeping supplies ................ 729 510 637 511 347 450 399 436 411 

 Household furnishings and

equipment ................................... 1,924 1,645 2,305 1,419 1,156 1,392 1,137 1,075 1,093 

 Apparel and services ...................... 2,326 1,953 2,510 1,812 1,462 1,457 1,627 1,073 1,258 

Transportation ................................ 8,066 7,924 9,768 7,225 5,860 8,116 6,776 4,469 5,157 

 Vehicle purchases (net outlay) ..... 3,460 3,795 4,657 3,505 2,732 3,742 3,333 1,934 2,539 

 Gasoline and motor oil ................. 1,184 1,188 1,297 1,085 985 1,475 1,175 672 819 

 Other vehicle expenses ................ 2,873 2,529 3,168 2,302 1,836 2,595 2,088 1,475 1,557 

 Public transportation ..................... 549 412 646 332 308 304 180 388 242 

Health care ..................................... 2,755 1,655 2,155 1,456 1,193 1,541 1,354 3,026 1,595 

 Entertainment ................................. 2,498 2,060 2,768 1,828 1,337 1,791 1,648 1,444 1,285 

 Personal care products and

services ...................................... 569 443 558 400 356 382 373 303 284 

 Reading .......................................... 216 162 249 140 92 119 88 165 105 

 Education ....................................... 985 756 1,132 672 510 538 384 116 587 

 Tobacco products and smoking

supplies ...................................... 341 326 225 306 343 497 491 165 349 

 Miscellaneous ................................. 1,086 899 1,194 798 549 997 692 809 649 

 Cash contributions .......................... 2,233 1,089 1,788 913 500 769 507 1,564 543 

Personal insurance and pensions .. 5,634 4,359 6,492 3,568 2,390 3,742 3,014 559 1,492 

 Life and other personal insurance 601 423 654 322 240 324 293 275 313 

 Pensions and Social Security ....... 5,033 3,936 5,838 3,246 2,149 3,418 2,721 284 1,179 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary.
Table 10. Education of reference person: Average annual expenditures and characteristics, Consumer Expenditure Survey, 1999

Item

All

consumer

units

Less than college graduate College graduate

Total

Less than

high

school

graduate

High

school

graduate

High

school

graduate

with

some

college

Associate

degree Total Bachelor’sdegree

Master’s,

professional,

doctorate

Number of consumer units (in thousands) 108,465 80,529 17,154 32,049 22,108 9,219 27,936 18,173 9,763 

Consumer unit characteristics:

Income before taxes 1 ............................ $43,951 $34,739 $22,396 $36,900 $37,319 $44,232 $70,324 $63,412 $83,623 

 Age of reference person ......................... 47.9 48.3 55.0 49.0 43.1 45.9 46.7 45.3 49.1 

Average number in consumer unit:

Persons ................................................ 2.5 2.5 2.7 2.6 2.4 2.6 2.4 2.4 2.5 

 Children under 18 ................................. .7 .7 .8 .7 .6 .8 .6 .6 .6 

 Persons 65 and over ............................ .3 .3 .5 .3 .2 .2 .2 .2 .3 

 Earners ................................................. 1.3 1.3 1.1 1.3 1.4 1.5 1.5 1.5 1.5 

 Vehicles ................................................ 1.9 1.9 1.5 2.0 1.9 2.2 2.1 2.0 2.2 

Percent homeowner ............................... 65 62 57 66 58 69 73 71 77 

Average annual expenditures ................... $36,995 $31,254 $22,558 $31,091 $35,165 $38,806 $53,625 $49,857 $60,649 

 Food ....................................................... 5,031 4,555 3,790 4,598 4,863 5,164 6,433 6,146 6,971 

 Food at home ....................................... 2,915 2,787 2,641 2,836 2,778 2,923 3,295 3,226 3,426 

 Cereals and bakery products .............. 448 427 407 436 422 448 511 501 530 

 Meats, poultry, fish, and eggs ............. 749 748 778 768 702 727 751 756 742 

 Dairy products .................................... 322 304 276 310 311 317 378 368 398 

 Fruits and vegetables ......................... 500 462 462 462 456 479 610 569 687 

 Other food at home ............................. 896 846 718 860 888 952 1,044 1,031 1,069 

 Food away from home .......................... 2,116 1,768 1,149 1,761 2,084 2,241 3,138 2,920 3,545 

Alcoholic beverages ............................... 318 260 169 236 335 345 489 471 522 

 Housing .................................................. 12,057 10,081 7,511 9,972 11,324 12,295 17,766 16,476 20,170 

 Shelter .................................................. 7,016 5,702 4,195 5,526 6,625 6,909 10,802 10,079 12,147 

 Owned dwellings ................................ 4,525 3,449 2,025 3,465 4,023 4,669 7,625 7,020 8,750 

 Rented dwellings ................................ 2,027 1,955 2,052 1,800 2,143 1,860 2,234 2,283 2,143 

 Other lodging ...................................... 465 298 118 261 459 380 943 776 1,254 

 Utilities, fuels, and public services ........ 2,377 2,236 2,007 2,290 2,215 2,523 2,785 2,677 2,985 

 Household operations ........................... 666 490 255 492 578 714 1,172 981 1,529 

 Housekeeping supplies ........................ 498 440 319 443 484 567 672 672 672 

 Household furnishings and equipment 1,499 1,212 735 1,222 1,422 1,582 2,335 2,067 2,836 

 Apparel and services .............................. 1,743 1,502 1,073 1,525 1,678 1,840 2,451 2,287 2,758 

Transportation ........................................ 7,011 6,251 4,553 6,220 6,879 8,011 9,205 8,916 9,743 

 Vehicle purchases (net outlay) ............. 3,305 2,996 2,356 2,930 3,219 3,881 4,198 4,106 4,368 

 Gasoline and motor oil .......................... 1,055 1,006 792 1,028 1,068 1,178 1,195 1,178 1,228 

 Other vehicle expenses ........................ 2,254 1,986 1,261 2,018 2,245 2,609 3,026 2,950 3,166 

 Public transportation ............................. 397 263 144 245 347 342 786 682 981 

Health care ............................................. 1,959 1,775 1,551 1,858 1,729 2,013 2,490 2,340 2,770 

 Entertainment ......................................... 1,891 1,588 881 1,567 1,974 2,067 2,766 2,521 3,224 

 Personal care products and services ..... 408 362 253 370 421 409 545 510 611 

 Reading .................................................. 159 117 62 113 145 167 281 246 346 

 Education ................................................ 635 408 111 292 734 589 1,288 1,099 1,640 

 Tobacco products and smoking supplies 300 346 376 379 298 287 169 183 143 

 Miscellaneous ......................................... 867 732 485 761 815 892 1,260 1,053 1,648 

 Cash contributions .................................. 1,181 749 458 652 1,023 971 2,426 1,926 3,355 

Personal insurance and pensions .......... 3,436 2,528 1,286 2,549 2,947 3,756 6,056 5,684 6,748 

 Life and other personal insurance ........ 394 297 228 305 296 402 675 639 743 

 Pensions and Social Security ............... 3,042 2,230 1,058 2,245 2,651 3,354 5,380 5,045 6,005 

1 Components of income and taxes are derived from "complete income reporters" only; see glossary.