August 31, 2011

U.S. Consumer Expenditure 

Records Study

Final Report

Prepared for

U.S. Census Bureau

4600 Silver Hill Road 

Washington, DC 20233-4400 

Prepared by

Emily Geisen

Ashley Richards

Charles Strohm

RTI International 

3040 Cornwallis Road

Research Triangle Park, NC 27709

Joan Wang

Avar Consulting Inc. 

1395 Piccard Drive, Suite 100 

Rockville, MD 20850 

RTI Project Number 0212349.002

CE Records Study Report i 

Table of Contents

Table of Contents 

Executive Summary...................................................................................................................... ES-1 

Methodology ........................................................................................................................ ES-1 

Results.................................................................................................................................. ES-2 

Conclusions and Discussion .................................................................................................. ES-3 

1. Introduction............................................................................................................................. 1-1 

1.1 Background.................................................................................................................... 1-1 

1.2 Purpose .......................................................................................................................... 1-1 

2. Methodology ........................................................................................................................... 2-1 

2.1 Procedures ..................................................................................................................... 2-1 

2.2 Participants .................................................................................................................... 2-1 

2.3 Instrument Development ................................................................................................ 2-2 

2.3.1 Interview 1 ..................................................................................................................... 2-2 

2.3.2 Interview 2 – Records Matching ..................................................................................... 2-3 

2.4 Analysis Methods........................................................................................................... 2-4 

3 Section-by-Section Results ...................................................................................................... 3-1 

S2. Rented Living Quarters .................................................................................................. 3-4 

S3. Owned Living Quarters (Property Tax, Mortgage, Loans)............................................... 3-7 

S4A. Telephone Expenses..................................................................................................... 3-13 

S4B. Other Telephone Expenses............................................................................................ 3-18 

S4C. Internet Service Expenses............................................................................................. 3-20 

S4D. Utilities, Fuels, and Services......................................................................................... 3-25 

S6A. Major Household Appliances ....................................................................................... 3-31 

S6B. Household Appliances and Other Selected Items .......................................................... 3-33 

S8A. Home Furnishings and Related Household Items........................................................... 3-37 

S8B. Furniture Rental, Leasing and Repair............................................................................ 3-42 

S9AB. Clothing and Infants’ Clothing.................................................................................... 3-43 

S9CD. Clothing Services and Sewing Materials..................................................................... 3-49 

S14. Hospitalization and Health Insurance............................................................................ 3-52 

S17. Subscriptions, Memberships, Books, and Entertainment Expenses................................ 3-55 

S19. Miscellaneous Expenses............................................................................................... 3-59

S22A. Gross Income .............................................................................................................. 3-63 

S22B. Last Pay ...................................................................................................................... 3-66 

4 Participant and FR Debriefing.................................................................................................. 4-1 

4.1 Interview 1 Debriefing ................................................................................................... 4-1 

4.2 Interview 2 Debriefing ................................................................................................... 4-2 

4.3 Participant Perceptions of Accuracy ............................................................................... 4-7 

4.4 Field Representative (FR) Observations.......................................................................... 4-8 
ii CE Records Study Report

5. Conclusions and Discussion..................................................................................................... 5-1 

5.1 Discussion of Study Objectives ...................................................................................... 5-2 

5.2 Study Limitations......................................................................................................... 5-15 

Appendix A – Interview 1 Debriefing Protocol ................................................................................... 1 

Appendix B – Interview 2 Protocol..................................................................................................... 1 

Appendix C – Debriefing Frequency Tables........................................................................................ 1
CE Records Study Report ES-1 

Executive Summary

The U.S. Consumer Expenditure Quarterly Interview Survey (CEQ) is a monthly survey 

developed to capture continuous information about the buying habits of American consumers. The U.S. 

Census Bureau conducts the CEQ on behalf of the U.S. Bureau of Labor Statistics (BLS). The CEQ is a 

long, complex survey that requires a high level of burden for the respondent. As a result, BLS and the 

Census Bureau are concerned that the CEQ might be subject to various forms of measurement error. 

These forms of measurement error include underreporting due to recall error, panel conditioning, and 

respondent fatigue. The Census Bureau and BLS are interested in improving data quality on the CEQ by 

exploring the magnitude, direction, and patterns of measurement errors, as well as investigating the use of 

respondent records to reduce error. The specific objectives are outlined below:

1. Evaluate the availability and feasibility of respondent records. Do respondents have 

records for the types of expenditures asked about in the CEQ? How well do these records 

match the information requested in the CEQ? 

2. Measure the direction and magnitude of measurement error. How accurate is the 

information provided by respondents without the use of records? How much do respondents 

over- or underreport expenses? How much do respondents over- or underestimate the amount 

of expenses?

3. Understand respondents’ interview experience. What is the respondent’s perception of the 

CEQ interview with respect to burden, difficulty, perceived accuracy, and reaction to 

materials? How do the respondents’ experiences affect data quality?

Methodology

The Census Bureau contracted with RTI International and Avar Consulting, Inc. to conduct the 

Consumer Expenditure Records (CE Records) study to explore these objectives. The RTI team conducted 

interviews with 115 participants who varied with respect to several demographic characteristics: 

education level, employment status, age, household size, and household income. Each participant 

completed two interviews within a four- to seven-day period. In the first interview, participants completed 

nine sections of the standard CEQ instrument and answered a short set of debriefing questions about their 

experience with the CEQ. After this first interview, participants were asked to collect records (e.g., 

receipts, bank statements, credit card bills) for the expenditures asked about during the interview, to be 

used in the second interview. The second interview, conducted four to seven days after the first interview, 

used a semi-structured interview format that focused on matching the self-reported expenditures from the 

first interview with records provided by the participants. 

All interviews were conducted using computer-assisted personal interviewing (CAPI) in the 

participants’ homes. Participants were compensated $40 for completing the first interview and $60 for 

completing the second interview. 
2 CE Records Study Report

Results 

The 115 participants who participated in the CE Records study reported a total of 3,039 

expenditures and 241 income items in Interview 1. The availability of records and the accuracy of 

participant reports are summarized by section and overall in Table 1. The various factors affecting the 

availability of records and accuracy of records are provided as well.

Table 1. Summary of Findings by Section

Section

Percent with Records

Factors Positively 

Associated with Having 

Records

Percent Matching 

Factors Positively 

Associated with Matching 

Reports

2. Rent 28% Older, recent, DC 76% Women, DC, working

3a. Property Tax 59% Non-Hispanic (NH) white 65% -

3bc. Mortgage/loans 59% NH white, married, younger, 

smaller CUs 69% Higher income, women

4a. Phone lines 32% Recent, DC, married, 

residential 61% Women

4b. Phone, other 20% - 75% -

4c. Internet Service 57% 

NH white, married, high 

income, owners, larger items, 

same expense each month

66% Larger items

4d. Utilities 37% Women, owners, recent 36% 

NH white, lower income, 

lower education, working, 

recent

6a. Major appliances 24% - 80% -

6b. Minor appliances 24% NH white 62% Not married

8a. Home furnishings 25% Not working, DC, larger 

items, recent 52% Owners, low income

8b. Furniture repair 0% - NA -

9ab. Clothing 40% Recent 45% Non-white, DC, older, 

larger CU, Coats/suits

9cd. Services / Sewing 16% - 50% -

14. Health insurance 44% Recent, NH white, married 59% -

17. Subscriptions 53% Larger items 61% Not married, renters

19. Miscellaneous 31% Owners, not married, DC, 

type of item (larger items) 63% High income, men, type of item 

Overall Expenditures 36% NH white, women, DC, 

home owners, recent, cost 53% Not working, married

22a. Gross Income 43% NH white, other CU members 50% -

22b. Last Pay 40% NH white, renters, younger 45% -

Overall Income 41% NH white, not married, DC, 

larger CUs 48% Working
CE Records Study Report 3 

Conclusions and Discussion

1. Availability and Feasibility of Records 

Overall, records were provided for only 36% of all items reported in Interview 1. There were four 

primary factors affecting the availability of participant records:

1. Demographic characteristics. Several demographic characteristics were consistently 

associated with the availability of participants’ records across the different sections of the 

CEQ. In general, participants who were non-Hispanic white, from the Washington, DC 

area (as opposed to Raleigh-Durham, NC), married, and home owners were more likely 

to have records. These patterns were not observed for every type of purchase asked about 

in the CEQ, however. Other demographic variables emerged for some types of 

expenditures but overall the aforementioned demographic characteristics were most 

strongly associated with having records.

2. Date or frequency of purchase. With respect to when the item was purchased, two 

patterns emerged. In some sections, participants were more likely to have records for 

items that were purchased or paid on a regular basis and more likely to have records for 

recent months.

3. Significance of the item. The likelihood of having a record was associated with the cost 

of the item for several sections. Participants were more likely to have records for more 

expensive items. When participants did not have records for a given item, they frequently 

explained that they do not keep records for items that are insignificant, such as items that 

were inexpensive or that they were not planning to return.

4. Online records. There is some evidence that participants considered records or receipts 

to be largely hard copy documents of a purchase, rather than electronic documentation of 

purchased and payments. A common reason cited by participants for not having a record 

was that the record was online. In many cases participants were unwilling or unable to 

print out online records.

When records were provided, the quality of the records tended to be high. Only 8% of all records 

were inaccurate and thus inappropriate for use. Furthermore, most records included the date of the item, 

although service period dates, for certain items, were much more limited. The majority of participants and 

Field Representatives (FRs) found it easy to map the records to the expenditures reported in Interview 1. 

2. Direction and Magnitude of Measurement Error

For the CE Records study, we considered a reported amount for an item to match the record if the 

record was within 10% of the costs of the report for items that cost $200 or less or within 5% of the report 

for items that cost $200 or more. For sections where the majority of items were over $200 (Sections 2, 3, 

and 22), we used the 5% range for all items regardless of cost. For the 939 items reported in Interview 1 

where a corresponding record was provided in Interview 2, the reported amount matched the record for 

just over half of the items (53%) with a range of 36% to 80%, depending on the section of the interview. 

Although the overall rate of matching within the 5-10% window is low, we found that for 30% of 

items reported, participants’ reports matched the record exactly. Participants underestimated costs for 

37% of items reported and overestimated costs for the remaining 33% of the items. On average, 
4 CE Records Study Report

participants misreported the amount of items they purchased by 36%. There were not any factors that 

were consistently associated with under- or overestimating the cost of items.

Compared to under- or overestimating the cost of items, under- and overreporting of items 

themselves was less common. There were 81 items (3%) that were identified as underreports

(expenditures not reported in Interview 1 but subsequently reported in Interview 2) and 34 items (1%) that 

were identified as overreports (expenditures erroneously reported in Interview 1), compared to the 3,039 

items (96%) correctly reported.

3. Understanding Respondents’ Interview Experience 

Overall, participants thought Interview 1 was easy to complete. An overwhelming majority (95%) 

of participants said that the length of Interview 1, which averaged 60 minutes for the CE Records study, 

was just about right. Despite the fact that almost half of participants said they either sometimes, often, or 

always guessed the cost of their expenses, most participants felt that their responses were accurate. Based 

on these figures, participants seem to be very confident in their ability to accurately guess the amount of 

their expenses. However, as we found by examining participants’ records, oftentimes they were not nearly 

as accurate as they thought. In fact, “I guessed or estimated” was the most common response, given for 

approximately 40% of the reports that did not match. Perceived accuracy of response was slightly 

associated with the actual accuracy of response—those who were more confident about their responses 

tended to have more accurate reports than those who were not confident. However, participants who said 

they were “extremely certain” about the accuracy of their answers in the CEQ provided matching reports 

for only 63% of their reports.

Participants reacted favorably to the study materials, with 88% of participants using the 

information booklet and 92% of those participants finding it useful. Of the participants who received the 

advance letter, 95% said that they read it and only 9% of those participants found the letter to be unclear 

or confusing.

 
1 

CE Records Study Report 1-1 

1. Introduction

1.1 Background 

The U.S. Consumer Expenditure Quarterly Interview Survey (CEQ) is an ongoing monthly 

survey conducted by the U.S. Census Bureau for the U.S. Bureau of Labor Statistics (BLS). The survey 

provides current and continuous information on the buying habits of American consumers. For the CEQ, 

interviewers visit sample households five times over the course of thirteen consecutive months. Each 

interview is conducted with a single household respondent who reports for the entire household. 

The data from the CEQ is used to calculate the weight of index items in the Consumer Price 

Index (CPI), one of the nation’s leading economic indicators. Therefore accurate reporting of household 

expenditures on the CEQ is crucial for calculating the CPI. However, the CEQ survey presents a number 

of challenges for both interviewers and respondents. The interview is long, the questions detailed, and the 

experience can be perceived as burdensome. In part, because of these challenges, there is a widespread 

belief that some CEQ data are underreported—that is, respondents fail to report expenditures in the CEQ. 

Underreporting has been variously attributed to recall error, panel conditioning, respondent fatigue, and 

other causes. One common suggestion to combat underreporting is to increase the use of respondent 

records, having respondents refer to external sources such as receipts or other documentation to aid their 

response process. 

The CE surveys team, consisting of staff from the Census Bureau and the BLS, developed a 

research project as part of a comprehensive and ongoing effort to explore measurement error and gain 

insight into the experience of a CEQ respondent. The Census Bureau contracted RTI International and 

Avar Consulting, Inc. to conduct the research project referred to as the Consumer Expenditure (CE) 

Records Study. This report describes the methods and procedures for conducting the CE Records Study, 

presents the results of the study, and provides a discussion of the impact of these results on the quality of 

the CEQ data. 

1.2 Purpose 

The purpose of the CE Records Study was to develop research procedures and to conduct 

interviews and analyses to address the following three objectives identified by the CE surveys team:

1 to gain an understanding of the availability of respondent records and the extent to which the 

information in those records aligns with the time frame, level of detail, and categories of 

expenditures asked about in the CEQ, 

2 to evaluate the direction and magnitude of measurement error by comparing information on 

available records to the expenditures reported by the respondent based only on recall, and
Section 5: Conclusions and Discussion 

1-2 CE Records Study Report

3 to gain insight into the respondent's interview experience during the CEQ, including perception of 

burden, task difficulty, expectations of required accuracy, and reactions to the advance letter and 

Information Book. 
2 

CE Records Study Report 2-1 

2. Methodology 

2.1 Procedures

RTI conducted interviews with 115 participants. Each participant completed two interviews 

within a four- to seven-day period. In the first interview, participants completed nine sections of the 

standard CEQ instrument and answered a short set of debriefing questions about their experience with the 

CEQ. After this first interview, participants were asked to collect records (e.g., receipts, bank statements, 

credit card bills) for the expenditures asked about in the interview to be used in the second interview, 

which was conducted four to seven days later. The second interview focused on matching the selfreported expenditures from the first interview with records provided by the participants. 

All interviews were conducted using computer-assisted personal interviewing (CAPI) in the 

participants’ homes. Participants were compensated $40 for completing the first interview, and $60 for 

completing the second interview. 

2.2 Participants

Participants were recruited via flyers and online posts in two metropolitan areas: RaleighDurham, North Carolina, and Washington, DC. Flyers were posted at libraries, senior centers, grocery 

stores, and social services buildings in the Raleigh-Durham. Flyers were also distributed to literacy 

programs in both metro areas. Most of the online recruiting was done through Craigslist: advertisements 

were posted in the “Jobs – Etc.” and “Volunteers” sections of Craigslist for each local area. Online 

advertisements were also posted to the job boards of universities in the Raleigh-Durham area, as well as 

to the online classifieds available to RTI staff. The other online method used was an ad placed in a weekly 

email sent to readers of a North Carolina magazine for senior citizens.

The recruitment ads provided a brief description of the study and included a toll-free number to 

reach RTI’s recruitment coordinator. Persons interested in participating called the recruitment coordinator 

to complete a screening interview that collected demographic information. The screening data were used 

to select a diverse sample of participants and meet the recruitment goals set forth by BLS, the Census 

Bureau, and RTI.

Table 2-1 shows the targeted recruitment goals, total eligible recruits, and the final number of 

participants selected for each recruitment characteristic. A total of 115 participants-- including 8 pretest 

participants-- completed both interviews. 
Section 2: Methodology

2-2 CE Records Study Report

Table 2-1. Recruitment Characteristics

Consumer Unit (CU) and Participant

Characteristics Goal Total Eligible Recruits Participants

CU size 

1 person 25-40 92 37

 2-3 persons 25-40 132 46

4+ persons 25-40 177 32

Participant education level 

< HS Diploma 20-40 38 19

HS Diploma or some college 20-40 111 42

 College or higher education 20-40 152 54

CU income

Less than $30,000 25-40 126 49

$30,000 - $60,000 25-40 89 35

More than $60,000 25-40 86 31

Participant employment status

Not employed – looking for work 12-30 57 21

Not employed – not looking for 

work 12-30 86 40

Employed part-time 20-40 65 27

Employed full-time 20-40 92 27

Participant age 

18-25 25-40 60 27

26-60 25-40 182 59

 > 60 25-40 58 29

TOTAL 100 301 115

2.3 Instrument Development

2.3.1 Interview 1

Ordinarily, CEQ respondents complete a total of five interviews over thirteen consecutive 

months. The first interview is used mainly as a bounding interview to control telescoping and takes an 

inventory of large items such as vehicles and mortgages to reduce the length of subsequent interviews by 

requiring respondents to report only on what has changed. Respondents are also asked to report on other 

household expenditures for the past month only. The four subsequent interviews ask respondents to report 

on household expenditures for the past three months. 

For the CE Records Study, participants completed a modified version of the second CEQ 

interview. The modified instrument assumed that the initial bounding interview had never occurred – this 

allowed for only one CEQ interview to be conducted instead of requiring both the bounding interview and 
Section 2: Methodology

CE Records Study Report 2-3 

the second interview. To reduce the burden associated with participating in the CE Records Study, only a 

subset of the CEQ instrument was used as follows:

§ Section 2: Rented Living Quarters or Section 3: 

Owned Living Quarters § Section 14: Health Insurance

§ Section 4: Utilities § Section 17: Subscriptions and Memberships

§ Section 6: Appliances § Section 19: Miscellaneous

§ Section 8: Household Furnishings § Section 22: Income

§ Section 9: Clothing

The procedures used to conduct Interview 1 for the CE Records Study were identical to the 

procedures used in the actual CEQ, with the exception that at the end of Interview 1, participants were 

asked a series of debriefing questions. The debriefing was designed to identify perceptions of burden, 

expectations of required accuracy, reactions to the advance letter, reactions to the information booklet, 

and perceived difficulty of the interview. The average length of time to administer Interview 1, including 

the debriefing, was 60 minutes ranging from 13 minutes to 134 minutes. A copy of the debriefing 

protocol for Interview 1 is in Appendix A. 

2.3.2 Interview 2 – Records Matching

RTI International developed the instrument for the second interview to read-in the responses from 

Interview 1, which was conducted four to seven days earlier. For each expenditure reported in Interview 

1, the FR documented whether a record was available. If a record was not available, the FR asked the 

participant how he or she came up with the answer provided in Interview 1 and why a record was not 

available (e.g., did not keep it, never received one, lost it). 

When records were available, the FR recorded the date of the record, the amount on the record for 

pertinent expenditures, and any other relevant information (e.g., description of the item). The survey 

instrument automatically compared the amount on the receipt entered by the FR with the amount reported 

on Interview 1 to determine if there was a match. A “match” meant that the amount on the record was 90-

110% of the amount reported on Interview 1 for expenditures that cost less $200. For expenditures that 

cost $200 or more, it was considered a match if the record amount was 95-105% the amount reported on 

Interview 1. A smaller matching window was used for more expensive items (i.e., $200 and over) to 

control the dollar amount differences for matches and non-matches. For Sections 2 (Rented Living 

Quarters), 3 (Owned Living Quarters), 22A (Gross Income) and 22B (Last Pay), however, the matching 

criteria were the same regardless of the cost of the item; for these sections, matches were defined as the 

record amount being 95-105% of the amount reported in the CEQ. 

If the record did not match the amount reported in Interview 1, as determined by the criteria 

described above, the FRs asked the participants to provide any additional information about why the 

record did not match (e.g., it was an unusual purchase, someone else in the household purchased the item, 

participant guessed the amount).
Section 2: Methodology

2-4 CE Records Study Report

At the end of Interview 2, participants were asked a series of debriefing questions to provide 

additional insight on the use of records. FRs also answered a set of debriefing questions themselves, 

providing their assessment of the overall matching process. The average length of time to administer 

Interview 2, including debriefings was 68, ranging from 11 minutes to 260 minutes. A copy of the full 

Interview 2 instrument, including the participant and FR debriefing questions is in Appendix B. 

2.4 Analysis Methods

2.4.1 Analysis Outline

This section describes the general analysis outline for the CE Records Study. The data collected 

varied considerably from section to section; therefore, some items in the analysis outline do not apply to 

all sections. In addition, some sections include further information that is not shown in the analysis 

outline. For the purposes of this outline, we use the term “expenditures” to refer to items reported in 

Interview 1 (CEQ).

1. Overview

• Summarize Interview 1 data. For each section, we present the total number of participants 

who reported any expenditures for the section in Interview 1, the average number of 

expenditures per reporting participant, and the total number of expenditures reported. 

• Summary table. This table provides a summary of the availability of records and accuracy of 

participants’ reports for the section.

2. Availability of Records

• Are there records for the expenditures asked about in Interview 1? 

a. By Participant. We provide the total number of participants with at least one record

and identify any differences in availability of records by demographic characteristics. 

As demographic characteristics are often highly correlated (e.g., income and 

education), we used multivariate logistic regression where appropriate to determine if 

demographic characteristics predicted the likelihood of having at least one record. In 

some sections, where the overall sample size was too small to use multivariate 

analysis, we conducted a series cross-tabulations and chi-square analyses for the 

individual demographic characteristics. 

b. By Expenditure. We provide the total number of expenditures with records, e.g., 

there were records for 70 out of the 120 phone lines reported in the first interview. 

We used weighted generalized estimating equations (GEE) to determine if type of 

item (e.g., residential versus mobile phone) or demographic characteristics predicted

the likelihood of having a receipt for a particular item. The GEE procedure was used 

because it allows for the multivariate analysis of clustered data. In this case, clustered 

data refers to the fact that some participants may report more than one expenditure in 

a section. The availability of records for items reported by a participant is likely to be 

correlated with the availability of other items. Although significance testing takes 
Section 2: Methodology

CE Records Study Report 2-5 

into account clustered data, it is important to note that any frequencies or means 

shown are the unadjusted, raw values.

c. By Month. Here, we discuss the percent of records that were within the reference 

period versus outside the reference period. For records within the reference period, 

we provide the distribution by month, noting any significant differences. 

d. Other Information. We note the completeness or accuracy of the record by all of the 

information asked about on the record. This does not apply to all sections and mainly 

includes information such as service period and bill date. 

3. When Participants Have Records 

• Do the reported values match the record? Here we determined the percent of reported 

expenditures that matched or did not match the record value. In addition, any other 

information on the record that did not match, such as month, description, or combined items 

is noted. Any differences by month, category, and demographics are noted. Analyses at the 

expenditure level used the GEE procedure to adjust for the clustering of expenditures within 

participants. Although significance testing takes the clustering of the data into account, it is 

important to note that any frequencies or means shown are the unadjusted, raw values. When 

sample sizes were too small to adequately use multivariate analysis, we conducted a series of 

cross-tabulations and chi-square analyses. 

• Magnitude of difference. To determine the magnitude of difference, we determined the ratio 

of the record amount compared to the Interview 1 report, the absolute difference (absolute 

difference of the record amount minus the reported amount), and the net difference (record 

amount minus reported amount). In addition, we evaluated whether there were any 

differences by month, category, and demographic variables using the GEE procedure to 

control for clustered data. We conducted this analysis based on all expenditures with a CEQ 

report and a record—including expenditures in which the reported value and the record 

matched, as well as expenditures in which the report and the record did not match. Although 

significance testing takes into account clustered data, it is important to note that any 

frequencies or means shown are the unadjusted, raw values. When sample sizes were too 

small to adequately use multivariate analysis, we conducted individual mean comparisons for 

the demographic characteristics. 

• Reason for mismatch. In this section we examined both the closed-ended and open-ended 

reasons for why the record did not match the reported value, including any FR observations.

4. When Participants Do Not Have Records 

• Reasons for not having a record. In this section, we provide the distribution of close-ended 

reasons for not having a record for a given expenditure. In addition, we provide an analysis of 

the open-ended comments that participants provided with these reasons.

• How did the participant come up with their answer? We analyzed the open-ended 

responses about how participants come up with the amount for the expenditure reported. 
Section 2: Methodology

2-6 CE Records Study Report

5. Expenditures Not Reported in Interview 1 

• Expenditures not reported in Interview 1. We provide a summary of the participants who 

did not report an expense in Interview 1, but provided a record in Interview 2. 

• Amount of items not reported. The mean amount of all expenditures not reported in the first 

interview is provided here.

• Why the expenditure was not reported. This analysis consists of both closed-ended and 

open-ended reasons for not reporting the expenditure in the first interview.

• Amount of missing items in first interview. Here we provide the number of expenditures 

and mean amount for items where the amount was missing in Interview 1, but where a record 

was provided in Interview 2. 

2.4.2 Demographic Characteristics 

For the purposes of analysis, we examined the following demographic characteristics: age, 

consumer unit (CU) size, gender, education, race/ethnicity, employment status, marital status, location

(NC or DC), income, and housing tenure. Table 2-2 provides the distribution of participants by the 

demographic characteristics. Please note that the values in Table 2-2 are what was reported in the actual 

Interview 1 instrument and may differ from the information provided on the recruitment screener. 

Furthermore, to account for the small sample size, race/ethnicity, education, and employment status were 

collapsed into fewer categories or categories that were more evenly distributed among participants. 

Table 2-2. Distribution of Demographic Characteristics for Participants 

Gender Employment status

 Men 37% Working 53%

 Women 63% Not working 47%

Age (mean)

(standard deviation)

45 years

(17.6) 

CU size (mean)

(standard deviation)

2.37

(1.58) 

Marital status Income

 Married 44% Less than $30,000 43%

 Not married 57% $30,000 - $60,000 30%

 More than $60,000 27%

Race/ethnicity

 Non-Hispanic, white 62% Location

 Other race/ethnicity 38% NC 83%

 DC-area 17%

Education

 High school or less 27% Housing tenure

 Associate’s degree or some 

 college

29% Renters 56%

 College degree or more 44% Owners 44%
3 

CE Records Study Report 3-1 

3 Section-by-Section Results

Section 3 presents the section-by-section findings from the CE Records Study. The detailed 

findings are presented in the subsections and an overview of the findings is presented in Table 3-1 for 

expenditures and Table 3-2 for income. The tables provides the following information for each section:

§ Participants with at Least One Item in Interview 1. This is the number of participants who 

reported having at least one expenditure (item) in Interview 1. Please note that some participants 

may have reported having an expenditure, but did not provide a dollar amount for the 

expenditure.

§ Total Expenditures. This is the total number of expenditures (referred to as “items” during 

analysis) across all participants. For sections such as 2 (Rent), 4A (Telephones), and 4D 

(Utilities), where participants were asked for the expense for each month in the reference period, 

the number of items represents the number of months with a record. For example, a participant 

may have two telephones with an expense for each month in the reference period. That participant

will have a total of six expenditures or items.

§ Expenditures per Reporting Participant. For participants reporting an expenditure, this is the 

average number of expenditures reported. It was calculated by dividing the number of 

expenditures by the number of participants reporting any expenditure. For example, participants 

reported an average of 3.17 minor appliances.

§ Expenditures with Records. This is the percent of expenditures reported in Interview 1 that had 

a record. To be considered a record, an amount for the expenditure had to be included on the 

record. Self-produced documentation, such as spreadsheets or handwritten notes, were 

considered to be records, provided they included an amount.

§ Matching Reports. This is the percent of reports in Interview 1 that matched the participant 

records. A match was determined by dividing the amount on the record by the amount reported in 

Interview 1. For amounts over $200, a match was when the record was between 95% and 105% 

of the reported value. For amounts that were $200 or less, a match was when the record was 

between 90% and 110% of the reported value. For Sections 2 (Rent), 3 (Mortgages/Loans), and 

22 (Income), a 95% to 105% match rate was used for all items, regardless of cost. In each section, 

it only includes expenditures for which an amount was reported in Interview 1. 

§ Overestimate (Underestimate). This number indicates the magnitude of over- or underestimates 

of the reported amounts from Interview 1. 

if record > report then measure = - (record - report) / report; (report is underestimate)

 if report > record then measure = (report - record) / record; (report is overestimate) 

 if record = report then measure = 0; 

This method was used because it retains the relative difference between overestimates and 

underestimates. For example if the record was $150 and the report was $100, a simple ratio of 

record to report would be 1.5. However, if the record was $100 and the report was $150, the ratio 

would be .67. When those two values are averaged, the value is 1.09 (as opposed to 1). Using the 
Section 3: Section-by-Section Results 

3-2 CE Records Study Report

formula above, the same two scenarios result in values of -1 and 1, which average to 0. This 

allows us to gauge both the magnitude and direction of misreporting. For reporting purposes, 

underestimates are shown in parentheses. This value is calculated based on all expenditures, 

including expenditures in which the reported value and the record matched.

§ Magnitude of difference. For all items with records, this is the absolute difference of the 

overestimate (underestimate) value described above. 

§ Average Amount of Reported Expenditures. For all items reported in Interview 1 with a value 

for the amount, this is the average of those values. 

§ Net Difference. This is the average difference, in dollars, between the amount on the record and 

the amount reported in Interview 1. It only includes expenditures for which an amount was 

reported in Interview 1. 

§ Items Not Reported in Interview 1, with Record (Underreported Expenditures). This is the 

total number of items that participants provided records for in Interview 2 that were not also 

reported in Interview 1.

Table 3-1. Summary of Findings by Section

Section

Participants with at 

Least One Item in Int. 1

Total Expenditures 

Expenditures per 

Reporting Participant 

Expenditures with 

Records 

Matching Reports 

Overestimate 

(Underestimate) 

Magnitude of 

Difference 

Average Amount of 

Reported Expenditures

Net Difference 

(Record – Report) 

Items not reported in 

Interview 1, with record

2. Rent 60 167* 3.00 28%* 76% 16% 27% $787 -$61 6

3a. Property Tax 44 44 1.00 59% 65% (5%) 10% $2,419 $144 3

3bc. Mortgage/loans 38 49 1.29 59% 69% 1% 11% $848 $31 0

4a. Phone lines 98 409* 4.17 32%* 61% (11%) 36% $93 $7 4

4b. Phone, other 19 20 1.05 20% 75% 83% 83% $62 -$31 0

4c. Internet Service 78 143* 1.85 57% 66% (8%) 17% $53 $3 5

4d. Utilities 91 613* 6.73 37%* 36% 1% 44% $97 $0 0

6a. Major appliances 13 21 1.62 24% 80% 6% 10% $358 -$83 1

6b. Minor appliances 88 279 3.17 24% 62% (7%) 20% $102 $4 10

8a. Home furnishings 73 222 3.04 25% 52% 0% 69% $83 $2 14

8b. Furniture repair 3 3 1.00 0% NA NA NA $519 NA 0

9ab. Clothing 96 540 5.63 40% 45% 5% 55% $49 $0 17

9cd. Services / Sewing 32 50 1.56 16% 50% 8% 12% $25 -$3 2

14. Health insurance 57 85 1.50 44% 59% (10%) 24% $433 $6 5

17. Subscriptions 51 105 2.10 53% 61% 16% 31% $105 -$1 8

19. Miscellaneous 89 289 3.20 31% 63% 3% 27% $87 $4 6

Overall Expenditures 115 3,039 26.43 36% 53% 1% 36% $180 $4 81

Overall Participants 115 - - 35% 56% 4% 39% $195 -$2 1

*Each month for each phone line and rent, internet service, or utility report is considered a separate expenditure. 
Section 3: Section-by-Section Results

CE Records Study Report 3-3 

Table 3-2. Summary of Findings, Income Sections

Section

Participants with at 

Least One Item in Int. 1

Total Income Items 

Items per Reporting 

Participant 

Items with Records 

Matching Reports 

Overestimate 

(Underestimate) 

Magnitude of 

Difference 

Average Amount of 

Reported Income 

Net Difference 

(Record – Report) 

Income not reported in 

Interview 1, with record

22a. Gross Income 82 120 1.46 43% 50% (2%) 20% $31,328 -$1,348 0

22b. Last Pay 82 121 1.48 40% 45% 2% 22% $1,420 -$90 0

Overall Income 82 241 2.93 41% 48% 0% 21% $18,349 -$696 0

The “overall expenditures” line in Table 3-1 summarizes the findings on the item level. An 

important feature of the item-level analysis is that each expenditure reported by a participant contributes 

one observation (i.e., one row in the data set). Thus, participants who report a greater number of 

expenditures receive more weight than participants who report fewer items. This overrepresentation may 

be problematic if participants who report a significant number of expenditures are much more (or less) 

accurate in their reports compared to those with fewer expenditures.

The “overall participants” row in Table 3-1 addresses this issue. In this analysis, we calculated 

averages of the measures in Table 3-1 across expenditures within a single participant. Thus, each 

participant contributes one observation to the analysis. For example, if a participant had records for one 

out of four reported expenditures, that participant would have a value of 0.25 for the “Expenditures with 

Records” measure. Note that this analysis consists of expenditures only—not income—because of the 

higher amounts and small sample sizes of income reports and records.

In general, the results at the participant level are the same as the results at the item level. This 

suggests that participants with a large number of expenditures are not very different from participants 

with few expenditures with respect to the availability of records and accuracy of reports. 

In the remainder of this section, we present the detailed section-by-section results for the nine 

CEQ sections that were included in the CEQ records study. In each section the results are discussed with 

respect to the availability of records, the accuracy of participant reports, the magnitude and direction of 

misreporting, the reasons for reports not matching records, reasons for participants not having records, 

and items that were not reported in Interview 1. In addition, each of these topics is further analyzed with 

respect to differences by demographic characteristics, date of purchase or expense, and differences by 

type of expenditure. 
Section 3: Section-by-Section Results 

3-4 CE Records Study Report

S2. Rented Living Quarters 

S2.1 Overview

Section 2 of Interview 1 asks about monthly rent expenses for the past three months. Of the 115 

participants, 60 indicated in Interview 1 that they were renters (with payments for rent in the past three 

months). For each of the three months prior to the interview (excluding the month of the interview), 

participants were asked to provide the monthly rent amount. As a result, a total of 167 monthly rent 

amounts were collected. This total excludes 13 months where participants indicated they did not have a 

rent payment that month. Table S2-1 provides a summary of the availability of records and accuracy of 

participants’ reports for Section 2 of Interview 1: Rented Living Quarters.

Table S2-1. Summary of Availability and Accuracy of Participant Reports

Description # of Items % of items

Total items reported in Interview 1 167 - 

 Items without a record 121 72% 

 Items with a record 46 28% 

 Record matched 35 76% 

 Record did not match 11 24% 

Items not reported in Interview 1, but had record 6 - 

S2.2 Availability of Records 

Out of 60 renters, 27 (45%) had at least one receipt for the rent payment. Over the 167 monthly 

rent payments, participants only had records for 46 (28%). The likelihood of having at least one record for 

rent was related to the participant’s age and location. Older renters were more likely to have a record for 

rent, as were participants from the DC area. The average age of participants who had records was 

approximately 47 compared to 33 for those without records. Race/ethnicity, gender, income, education, 

and employment status were not significant predictors of having at least one rent record. 

Table S2-2. Availability of Records by Demographics

Demographic Characteristic Participants At Least 1 Record No Records

Age 

 18-25 22 27% 73% 

 26-60 29 45% 55% 

 61+ 9 89% 11% 

?

2 (1, 60) = 3.31, p = .069 

Location

 North Carolina 43 40% 60% 

 Washington, DC 17 59% 41% 

?

2 (1, 60) = 7.67, p = .006 
Section 3: Section-by-Section Results

CE Records Study Report 3-5 

Differences by Month

Table S2-3 shows the distribution by month for the participants with records. Of the 27 

participants with records, 22 (81%) had at least one record within the reference period (one to three 

months prior to the month of the interview); the remaining 5 (9%) only had a record outside of the 

reference period. Three of these were for the month of the interview and the other two were for more than 

three months prior to the interview. 

Excluding the records that were outside of the reference period, participants were less likely to 

have a record for three months prior to the interview compared to one month prior (?

2 (1, 167) = 3.48, p = 

.062) or two months (?

2 (1, 167) = 4.57, p = .033) prior.

Table S2-3 Availability of Records by Month

1 Month Prior 2 Months Prior 3 Months Prior

Reported Rent in Int1 53 55 59

Have Record 15 15 11

Percent with Record 28% 27% 19%

S2.3 When Participants Had Records 

Accuracy of Participant Reports

Of the 46 rent expenditures with records, 35 (76%) of the rent expenditures reported by the 

participants matched within 5% of what was shown on the record. There were no differences in the 

likelihood of having a matching report by month.

Due to small cell sizes we could not accurately calculate any differences by income, or marital 

status, gender or location, while controlling for the clustering of the data (i.e., some participants provided 

records for more than one month of rent). For the other demographic characteristics (race/ethnicity, age, 

CU size, education, or employment status), there were only differences by employment status. 

Participants who worked were more likely to have matching reports than non-working participants, ?

2 (1, 

52) = .28, p = .007. 

For income, marital status, gender and location, we used regular chi-square analysis, which does 

not control for clustered data. Using this method, there was a significant difference for gender and 

location as shown in Table S2-4. 

Magnitude and Direction of Misreporting

Among all participants with records, we found that participants overestimated the cost of their 

rent per month by 16%. The records showed that, on average, participants misreported their rent (in either 

direction) by $77. The greatest underestimate was $750 and the greatest overestimate was $750 as well. 

The mean net difference was -$61. 
Section 3: Section-by-Section Results 

3-6 CE Records Study Report

Table S2-4. Accuracy of Reports by Demographics

Demographic Characteristic Items Report Matched Report Did Not Match

Gender 

 Women 28 96% 4% 

 Men 18 44% 56% 

?

2 (1, 46) = 16.27, p < .001 

Location

 North Carolina 28 61% 39% 

 Washington, DC 18 100% 0% 

?

2 (1, 46) = 9.29, p = .002 

The magnitude and direction of misreporting was not statistically different by month. Due to 

small cell sizes and multicollinearity we could not accurately calculate any differences by demographics 

while controlling for clustered data. However, it is important to note that of the 18 records for the DC 

area, all 18 reports were an exact match (record amount equaled reported amount). In comparison, the 28 

records for the NC area indicated those participants overestimated by 26%. 

Reasons for Reports Not Matching Records

While 79% of the amounts reported in Interview 1 were rounded (divisible by 5) this was not 

associated with the accuracy of the records. 

The 11 non-matching records were from only 6 participants. If one or more of the monthly rent 

payments did not match the records, participants were asked why the record amount was different than the 

reported amount. Two participants said their records did not indicate the correct amount: one because the 

record included additional items and the other because he paid for part of the rent in cash and did not have 

a record for this part of the payment. The remaining four participants agreed that the records were correct

and the amount they reported in Interview 1 was incorrect. One said that he forgot that he was paying a 

reduced amount while he was unemployed, two said that they reported the total amount for renting the 

unit, but their records showed the amount that they paid individually. Finally, one participant did not 

provide an explanation: the record was for the month of the interview, which was outside the reference 

period, but the participant indicated that the rent had not changed.

S2.4 When Participants Did Not Have Records 

Participants who did not have a record for rent cited a variety of reasons for not having one. 

There was no single reason that stood out as the predominant explanation for not having a receipt (Table 

S2-5). 
Section 3: Section-by-Section Results

CE Records Study Report 3-7 

Table S2-5. Reasons for Not Having a Receipt

Reason for not having a receipt Frequency Percent

Someone else purchased the item/received the bill 5 15%

There was no receipt for the expense 3 9%

I never received/took the receipt 6 18%

I lost the receipt 4 12%

I did not keep the receipt 8 24%

I did not gather the receipt for this interview 2 6%

Some other reason 5 15%

Total 33 100%

A common reason participants did not have a record was that they did not keep it. One explained, 

“We have a good relationship with our landlord so we never keep receipts. We trust him, he trusts us.” 

This type of trusting relationship was also a reason for having never received a record. One participant 

explained that she is renting from a friend and mails her the check, so she does not receive a receipt. 

Another participant did not receive a record because she did not have a good relationship with her 

landlord. She indicated that she was subleasing a room without the landlord’s knowledge and her rent 

went directly to the person on the lease rather than the landlord.

Participants who failed to provide any records for rent were asked to recall how they came up 

with the rent amounts they reported in Interview 1. Though they expressed it in a variety of ways, the 

only explanation participants gave was that they simply knew the amount. Nearly every participant 

explained it in one of two ways: that they “just knew” the amount, or they knew it because it is the same 

every month.

S2.5 Items Not Reported in Interview 1

There were no participants who did not report renting in Interview 1, but provided a record in 

Interview 2. There were, however, 6 months of rent where the amount reported in Interview 1 was $0, but 

a record for a non-zero amount was provided in Interview 2. The average monthly amount for the 

unreported rent was $647, ranging from $220 to $1,400. Four of these unreported payments were for the 

month prior to the interview, one was for two months prior, and one was for three months prior.

Because participants did not report a month of rent, as opposed to renting all together, the 

instrument did not prompt FRs to ask participants why they did not report these items in Interview 1. 

Based on the other comments collected in the instrument, some possible reasons are that the participants 

recently moved or thought they had paid multiple months of rent together. 

S3. Owned Living Quarters (Property Tax, Mortgage, Loans) 

S3.1 Overview

Section 3 of Interview 1 focuses on property tax, mortgages, home equity loans, and line of credit 

loans. A total of 48 people reported owning a home in Interview 1. Of those, 44 reported having property 

tax, and 38 reported having at least one of the following: a mortgage, home equity loan, or line of credit 

loan. The 38 participants reporting a mortgage or loan payment had an average of 1.29 mortgages/loans 
Section 3: Section-by-Section Results 

3-8 CE Records Study Report

for a total of 49 mortgages/loans reported in Interview 1. Table S3-1a provides a summary of the 

availability of records and accuracy of participants’ reports for any property tax expenditures reported by 

participants and Table S3-1b provides a summary for mortgages and loans participants had.

Table S3-1a. Summary of Availability and Accuracy of Participant Reports for Property Tax

Description # of items % of items

Total property tax reported in Interview 1 44 - 

 Property tax without a record 18 41%

 Property tax with a record* 26 59%

 Report matched 17 65%

 Report did not match 9 35%

Property tax not reported in Interview 1, but had record 1 - 

*Includes 3 items with missing amount on CEQ or Record

Table S3-1b. Summary of Availability and Accuracy of Participant Reports for Mortgages/Loans

Description # of items % of items

Total mortgages/loans reported in Interview 1 49 - 

 Mortgages/loans without a record 20 41%

 Mortgages/loans with a record* 29 59%

 Report matched 18 69%

 Report did not match 8 31%

Mortgages/loans not reported in Interview 1, but had record 0 - 

*Includes 3 items with missing amount on CEQ or Record

S3.2 Availability of Records 

Property Tax 

Of the 44 homeowners with property tax, 26 (59%) had at least one record for their property tax 

payment. Non-Hispanic whites were significantly more likely to have a record for property tax, ?

2 (1, 44) 

= 5.85, p = .016. Sixty-six percent of non-Hispanic whites had a record for property tax compared to 17% 

of participants from other racial/ethnic groups. The likelihood of having a record for property tax was not 

related to age, CU size, gender, education, income, location, marital status, or employment status.

Mortgage and Loan Payments

Of the 38 participants reporting a mortgage or loan, 23 (61%) had at least one record for their 

payment during the reference period. Participants who reported fixed-rate mortgages or loans were only 

asked for their monthly payment once. Participants who reported variable-rate mortgages were asked for 

their payment for each month of the reference period. However, only four of the participants with records 

reported a variable-rate mortgage or loan. When these participants had records for more than one month, 
Section 3: Section-by-Section Results

CE Records Study Report 3-9 

the amounts were the same for every month. Therefore we grouped fixed-rate and variable-rate mortgages 

together and discuss findings with respect to the monthly mortgage amount.

Similar to the finding for property tax, non-Hispanic whites were significantly more likely to 

have a record for mortgage/loan payments. In addition, participants who were married, younger, and from 

smaller CUs were significantly more likely to have a record for mortgage/loan payments (Table S3-2). 

The likelihood of having a record for mortgage/loan payments was not related to gender, education, 

income, location, or employment status. 

Table S3-2. Availability of Records by Demographics

Demographic Characteristic Participants At Least 1 Record No Records

Race/Ethnicity

 Non-Hispanic, white 33 70% 30%

 Other 5 0% 100%

?

2 (1, 38) = 8.28, p = .003

Marital Status

 Married 33 67% 33%

 Not married 5 20% 80%

?

2 (1, 38) = 3.96, p = .047

Age 38 47.5 53.9

?

2 (1, 38) = 4.68, p = .031

CU size 38 3.04 3.27

?

2 (1, 38) = 3.49, p = .061

Of the 49 mortgage/loan payments, a record was available for 29 (59%). Table S3-3 shows the 

distribution of mortgage/loan payments by type. As there are so few second mortgages, home equity 

loans, and line of credit loans, results will be presented overall for any mortgage/loan reported. When 

records were provided, they were fairly evenly distributed between the three months in the reference 

period, although 22% of the records were for months outside of the reference period. 

Table S3-3. Distribution of Mortgage/Loan Expenditures by Type

Type of mortgage/loan Items % of Items

First mortgage 37 76%

Second mortgage 4 8%

Home equity loan 1 2%

Line of credit loan 7 14%

Total items 49 100%
Section 3: Section-by-Section Results 

3-10 CE Records Study Report

S3.3 When Participants Had Records

Property Tax 

Of the 26 participants with a record for property tax, 35% reported an amount that did not match 

(+/- 5% of the reported value) what was reported in Interview 1. Since the amount did not match, 

participants were asked why the receipt amount was different than the reported amount. The main reason 

for the difference was that participants guessed the amount, with 7 of 9 participants selecting this 

explanation. 

 

The records showed that, on average, participants misreported property tax payments by $234. 

The greatest underestimate was $2,476 and the greatest overestimate was $668. The mean net difference 

was $144. Across all participants with property tax receipts, participants underestimated their tax payment 

by 5%. The accuracy of the property tax record was not related to age, race, gender, marital status, 

education, income, location, or employment status.

Mortgage and Loan Payments

Of the 29 mortgage/loan payments with a record, one was missing the total monthly amount on 

Interview 1, and another two were missing the amount on the record – the record contained information 

on the interest rate only. Of the 26 remaining items with a monthly amount, the record matched (+/- 5% 

of the reported value) for 18 (69%) of the items. Of the 18 items reporting principal and interest in both 

interviews, the record matched 72% of the time. Of the 19 items reporting interest, the record matched 

74% of the time.

For the 25 mortgage and home equity loan payments (excluding the line of credit loans) with 

records, FRs recorded what the total monthly payment included (e.g., principal, interest). This 

information was missing for three of the items. For the remaining 22 payments, the percent that were 

consistent between what was reported and what was on the record are shown in Table S3-4. With the 

exception of taxes and insurance, the match rate was between 95% and 100%. For the taxes and insurance 

that were reported and not on the record, it may be that those expenses are included in the payment, but 

were simply not itemized on the records participants used.

Table S3-4. Consistency between What Was Reported and What Was Shown on the Record for 

Items Included in the Monthly Mortgage/Loan Payment

Included in Total Monthly Payment 

(22 items) 

Reported and on 

Record

Reported, but not 

on Record

Not Reported, but 

on Record

Principal 95% 0% 5%

Interest 100% 0% 0%

Taxes 68% 32% 0%

Insurance 68% 32% 0%

Private Mortgage Insurance 95% 0% 5%

Other 95% 0% 5%

Higher income participants and women were significantly more likely to have matching records 

for total monthly payments. 82% of participants earning more than $60,000 a year had matching records 
Section 3: Section-by-Section Results

CE Records Study Report 3-11 

compared to 44% of participants earning $30,000-60,000, ?

2 (1, 19) = 3.97, p = .0461

. Women had 

matching records 88% of the time compared to only 40% of the time for men, ?

2 (1, 19) = 6.52, p = .011. 

The likelihood of having matching records for mortgage/loan payments was not related to age, marital 

status, education, or employment status. Cell sizes were too small to compare race or location. 

Table S3-5 provides the average accuracy of participants’ reported values for total monthly 

payments, principal/interest payments, and interest rates compared to their records (for both matching and 

non-matching records). 

Table S3-5. Accuracy of Reports

Payment Items

Average absolute 

difference

abs(record-report)

Average net 

difference

(record-report)

Overestimate

(Underestimate)

Total monthly payment 26 $61 $31 1%

Monthly principal/interest 

payment 19 $40 $24 (2%)

Interest rate 20 0.25% -0.08% 2%

We examined the magnitude of difference between records and reports by demographic 

characteristic. There was a significant difference by gender, education, and age. Men were more likely to 

overestimate and women underestimate. Lower educated participants were more likely to overestimate 

compared to higher educated participants. Older participants were more likely to underestimate. There 

was no effect for the other demographic characteristics. 

Table S3-6. Accuracy of Reports by Demographics

Demographic Characteristic Items Overestimate

(Underestimate) Chi-square analysis

Gender

 Women 18 (7%) ?

2 (1, 26) = 4.33, p = .037 

 Men 11 14%

Education

 High school or less* 3 6% *?2 (1, 26) = 2.85, p = .091

**?2 (1, 26) = 3.20, p = .074 Some college*,** 8 10%

 College degree plus ** 15 (4%)

Age

 18-25 1 0%

 26-60 21 1% Z (1, 26) = -1.94, p = .052

 61+ 4 (11%)

If either the total monthly amount or the principal/interest amount did not match, participants 

were asked to explain why the record did not match. Of the eight participants in this category, three 

participants indicated that they guessed the amount, one participant did not have the most recent receipt, 

 

1 None of the participants in this analysis had an income less than $30,000.
Section 3: Section-by-Section Results 

3-12 CE Records Study Report

one participant had rounded in Interview 1, one participant recently refinanced, one person did not know, 

and one person with a line of credit loan puts money in and takes it out frequently. 

Although 44% of the reported values were rounded (divisible by 5), providing a rounded answer 

in Interview 1 was not correlated with having a matching record.

S3.4 When Participants Did Not Have Records 

Property Tax 

The 18 participants without records were asked to indicate why they did not have a record. 

Participants could select more than one reason, but only one did. The most common reason participants 

did not have a property tax receipt was that they did not gather it for the interview. Two participants who 

did not gather their receipt specified that it was not on the list of items they were asked to gather receipts 

for, so it is possible that more participants would provide property tax receipts if specifically asked to do 

so. However, it is important to note, that participants were asked to provide records for all items asked 

about in Interview 1. The next most common reason participants gave for not having a property tax 

receipt was that they did not keep it. One participant said she shredded the statement when she was 

finished with it. Another said she threw it away because if she needed it, she could just get it from a bank. 

The other reasons cited for not having a property tax receipt were that someone else received the receipt 

or has the receipt, there was no receipt, the receipt was lost, or some other reason (Table S3-6).

Table S3-6. Reasons for Not Having a Receipt

Reason for not having a receipt Frequency Percent

Someone else purchased the item/received the bill 1 5%

There was no receipt for the expense 4 21%

I lost the receipt 3 16%

I did not keep the receipt 3 16%

I did not gather the receipt for this interview 5 26%

R used a record last week 2 11%

With accountant 1 5%

Total 19 100%

When participants did not have records they were also asked to indicate how they came up with 

their answer in Interview 1. The most common responses were just knowing how much it was (5 items), 

remembering seeing the amount recently (4 items), guessing (3 items), using a record last week (2 items), 

or asking a spouse (2 items). 

Mortgage and Loan Payments

Of the 49 mortgage/loan payments, a record was not available for 20 items (41%). Due to 

incorrect programming logic in the survey, the question asking participants why they did not have a 

record was missing for five participants who did not provide an amount for the item in Interview 1. For 

the remaining fifteen items, participants provided a variety of reasons for not having records (Table S3-7). 

For eight of these items, participants originally selected the “other” option. For six of these ”other” 
Section 3: Section-by-Section Results

CE Records Study Report 3-13 

responses, participants explained that they did not have a receipt because it was online. However, they did 

not print or lookup the information for the interview.

Table S3-7. Reasons for Not Having a Receipt

Reason for not having a receipt Frequency Percent

I did not keep the receipt 6 40%

I did not gather the receipt for this interview 2 13%

It’s available online 6 40%

Could not find it 1 7%

Total 15 100%

One of the participants who did not keep the receipt said it was because she shreds her bills after 

paying them. Another said he did not keep the receipt because he could reference his bank account 

information if he needed to. 

When participants did not have records they were also asked to indicate how they came up with 

their answer in Interview 1. The most common response was that the participant knew what it was from 

paying it each month. One person said he guessed and another person said he used a record last week. 

S3.5 Items Not Reported in Interview 1

Three homeowners did not report a property tax payment in Interview 1 but provided a record for 

one in Interview 2. Two indicated that someone else paid for it. For one of these people, the participant’s

spouse had the information about property tax and was present for the second interview only. The third 

person indicated that she knew she had it, but did not know how much it was, so did not report it last 

week. The mean value for the three property taxes not reported in Interview 1 was $1,447. No individuals 

provided a record for a mortgage or loan payment that they did not report in Interview 1. 

S4A. Telephone Expenses 

S4A.1 Overview

Out of 115 participants, 98 reported at least one phone line in Interview 1. On average, these 98 

participants had 1.43 phone lines per household for a total of 140 phone lines reported in Interview 1. For 

each of the past three months, participants were asked to provide the total monthly cost of the phone bill, 

as well as the monthly Internet and cable costs on the bill. As a result, a total of 409 monthly phone 

expenditures were collected. This total excludes 11 months where participants indicated that they did not 

have a phone payment for that particular month. Table S4A-1 provides a summary of the availability and 

accuracy of participant reports for Section 4A of Interview 1: Internet Service Expenses.
Section 3: Section-by-Section Results 

3-14 CE Records Study Report

Table S4A-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 409 - 

 Items without a record 277 68%

 Items with a record* 132 32%

 Report matched 71 61%

 Report did not match 46 39%

Items not reported in Interview 1, but had record 4 - 

*Includes 4 items where amount was missing on Interview 1

S4A.2 Availability of Records 

Of the 98 participants reporting a phone line in Interview 1, 60% had at least one month’s record 

for at least one reported phone line. Of the 140 phone lines reported, participants had at least one month’s 

record for 59% of these phone lines. While most participants had at least one record for each phone line 

reported, they did not usually have a record for each month asked about in Interview 1. Participants had 

records for only 32% of the 409 monthly phone expenditures reported in Interview 1. Participants were 

even less likely to have a record that showed the itemized monthly Internet or cable expense, 23% and 

15%, respectively. The record might have indicated that the total cost included Internet or cable, but the 

individual costs of these often could not be identified due to “bundling” of services. Table S4A-2 

summarizes the availability of records at the participant level, telephone line level, and month level. 

Table S4A-2. Availability of Records by Participant, Phone line, Month

Availability # reported in Int1 # with record(s) % with record(s)

Participants 98 59* 60%

Telephone lines 140 83* 59%

Monthly phone expense 409 132 32%

Monthly Internet expense 151 35 23%

Monthly cable expense 39 6 15%

*For participants and telephone lines, this is the number with at least one record.

Differences by Month

As mentioned previously, participants were asked to provide records for each phone line for each 

of the past three months. If no records were available for the three months asked about in Interview 1, 

they were asked to provide a record for a month outside of the reference period. The majority of 

participants were able to provide records that were within the reference period. However 20 out of 83 

participants (24%) only had records for outside of the reference period or had records that did not indicate 

the month. For the 63 participants with records within the reference period, they were more likely to have 

more recent records than older records with 71% of participants having records for the last month, 67% 

for two months ago, and only 46% for three months ago.
Section 3: Section-by-Section Results

CE Records Study Report 3-15 

Differences by Demographics 

Of the 98 participants with at least one phone line in Interview 1, 59 (60%) provided at least one 

record for telephone expenses. Availability of telephone records was related to marital status and location. 

Married participants and participants in the Washington, D.C., area were significantly more likely to have 

records as shown in Table S4A-3. 

Table S4a-3. Availability of Records by Demographics

Differences by Type of Service

For the 140 phone lines reported in Interview 1, participants indicated if they were residential, 

mobile/cellular, or VOIP. Although a phone line could be coded as both residential and mobile/cellular, 

this was not common. In the three instances where this occurred, we considered the phone line to be 

residential. We examined the likelihood that at least one record was provided for a phone line by type of 

phone service. Participants provided a record for 74% of residential phone lines and only 50% of 

mobile/cellular phone lines. This difference was significant, ?

2 (1, 139) = 7.91, p = .019 (Table S4A-4). 

Table S4A-4. Availability of Records by Type of Phone Service

All phone lines Residential Mobile only VOIP

Reported in Interview 1 140 54 82 3

Provided at Least 1 Record 83 40 41 2

Percent with at Least 1 Record 59% 74% 50% 67%

S4A.3 When Participants Had Records

Accuracy of Participant Reports 

Of the 132 monthly telephone expenditures with records, 15 were missing the amount of the 

expenditure from Interview 1. For the remaining 117, 71 (61%) matched the amount participants reported

in Interview 1; 15 of 33 (45%) of Internet records and 0 of 6 (0%) of cable records matched what was 

reported in Interview 1. 

Demographic Characteristic Participants At Least 1 Record No Records

Location

 North Carolina 86 59% 41%

 Washington, DC 12 67% 33%

?

2 (1, 98) = 4.59, p = .032

Marital Status

 Married 50 74% 26%

 Not married 48 46% 54%

?

2 (1, 98) = 3.65, p = .056
Section 3: Section-by-Section Results 

3-16 CE Records Study Report

For telephone expenses, reporting was most accurate for the most recent months. 66% of records 

for expenses last month were accurate, compared to 50% for two months ago and 53% for three months 

ago. However, this difference was not significant. There were no significant differences in accuracy by 

type of telephone expenditure (i.e., residential vs mobile/cellular). 

The only demographic variable for which accuracy of reporting telephone expenses differed was 

gender, with 70% of women providing an amount that matched the record, compared to just 48% of men

with records. This difference was marginally significant, ?

2 (1, 117) = 1.91, p = .056. There were no 

significant differences in accuracy of reporting telephone expenses by age, household size, race/ethnicity, 

household income, education, employment status, marital status, or location.

Though many participants misreported the amount for their telephone expenses, the records 

showed that the other information they provided was usually correct: 98% supplied the correct company 

name, 96% supplied the correct type of service, and 93% correctly identified additional items included 

with the expense.

Magnitude and Direction of Misreporting

Based on the records, we observed that participants tended to underestimate their monthly 

telephone, Internet, and cable bills. On average, participants with records misreported their total monthly 

phone expenses by $20. The greatest underestimate was $223 and the greatest overestimate was $126. 

The mean net difference was $7. On average, participants underestimated their overall monthly telephone 

bill by 11%. Recall that these values are based on all expenditures with records, including both matching 

and non-matching reports. Participants underestimated Internet and cable expenditures by an even greater 

amount as shown in Table S4A-5. 

Table S4A-5. Accuracy of Phone Expenditure Information

Type of phone expense Items

Average absolute 

difference

abs(record-report)

Average net 

difference

(record-report)

Overestimate 

(Underestimate)

Total monthly phone payment 117 $20 $7 (11%) 

Itemized monthly Internet

payment 25 $13 $3 (80%)

Itemized monthly cable 

payment 6 $47 $47 (90%)

There were no significant differences in accuracy of telephone expenditure reporting by month, 

type of telephone service, or demographics. 

Reasons for Reports Not Matching Records

Although 53% of the total monthly phone amounts reported in Interview 1 were rounded by the 

participant, rounding was not associated with lower rates of matching compared to non-rounded amounts. 

For each phone record reported by a participant, if the amount for either the phone, Internet, or cable did 

not match what was reported for any of the last three months, participants were asked why the amount 
Section 3: Section-by-Section Results

CE Records Study Report 3-17 

was different than the reported amount. Out of the 83 phone lines with records, there were 31 phone lines 

with at least one non-matching expense during the reference period (Table S4A-6). The most common 

explanation for the difference was that participants guessed the amount. Two participants said they 

guessed because someone else in the household pays the phone bill. One said the amount varies each 

month so he guessed by providing the average amount of the bill.

Table S4A-6. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 11 35%

I was thinking of a different item 3 10%

I do not usually pay this bill/have this expense 2 6%

The receipts do not show all the expenses (e.g., shipping) 1 3%

The receipts include additional items besides this expense 2 6%

This is not the most recent receipt 1 3%

One amount includes tax 4 13%

Some other reason 7 23%

Total 31 100%

Participants who selected “some other reason” provided a variety of explanations for the amounts 

not matching. Two participants said the record was correct and that they forgot that it included an 

adjustment or credit. Two other participants said their record did not accurately reflect the amount they 

paid because they missed a payment or did not pay the full amount. 

One FR commented that it was very difficult for the participant to determine the correct amount, 

even using the record. The participant had combined her residential phone services in with her mobile 

bundle, which already included cable and Internet. She combined the services mid-month, so the billing 

period changed and the amount due was prorated.

S4A.4 When Participants Did Not Have Records 

Participants did not provide records for 57 (41%) of the 140 phone lines reported. Participants 

who did not have any records for telephone services cited a variety of reasons for not having one (Table 

S4A-7). The most common reason was that they did not keep the record. For 20 out of 57 phone lines

(35%), participants provided this response. The next most common reason was that the bill is online. This 

was not a response option, but 8 participants who selected “some other reason” explained that this was 

why they did not have a record. The remaining “other” responses varied, including that someone else had 

the record because the expense was split, the service was new and the bill had not been received yet, and 

the participant did not receive bills because there was a fee for them. 

Participants who did not have a record were asked how they came up with their answer in 

Interview 1. Two participants said that they guessed the amount and one said he knew because “it tells me 

on my computer and phone.” For nearly all of the remaining items with adequately described 

explanations, participants said they could remember the amount. Some pointed out that it is easy to 

remember because they pay the same amount each month. This is consistent with amounts show on the 

records provided by participants. When more than one month’s record was provided for an item, the 

amounts tended to be the same or almost the same each month, with only a few exceptions.
Section 3: Section-by-Section Results 

3-18 CE Records Study Report

Table S4A-7. Reasons for Not Having a Record

Reason for not having a record Frequency Percent

I thought I had this expense, but I actually did not 1 2%

Someone else purchased the item/received the bill 4 7%

No receipt for such an expense (e.g., bought item from another person) 4 7%

I never received/took the receipt 5 9%

I lost the receipt 4 7%

I did not keep the receipt 20 35%

I did not gather the receipt for this interview 5 9%

Some other reason: bill is online 8 14%

Some other reason: all others 6 11%

Total 57 100%

S4A.5 Items Not Reported in Interview 1

Four participants provided a record for a phone line not reported Interview 1. All of them said it 

was because they forgot, but they each gave different reasons for forgetting. The first forgot because the 

phone line was just a 2-week trial, the second forgot because the phone belongs to her son, the third 

forgot because it was for VOIP and the cost was low, and the fourth forgot to report long-distance 

charges. The amount of unreported expenditures ranged from $2-$33, with a mean value of $16.

A total of 21 participants who reported a phone line in Interview 1 did not provide the amount for 

the phone line. However, 15 of them provided a record in Interview 2. The records showed that the mean 

value of the missing total monthly phone amount was $51 per month, with a range of $19-$209. 

S4B. Other Telephone Expenses

S4B.1 Overview

Section 4B of Interview 1 focuses on other telephone expenses such as prepaid phone cards, 

prepaid cell phones and pay phones. Only two participants reported pay phone expenses and these were 

both for $1 with no record provided. As a result, the analyses for this section will be limited to phone 

cards and prepaid cell phones only.

Of the 115 participants, 19 reported having either a phone card or prepaid cell expense in 

Interview 1. On average, these 19 participants reported 1.05 items for a total of 20 other telephone

expenses. Half of these were for phone cards and half were for prepaid cell phones. Table S4B-1 provides 

a summary of the availability and accuracy of participant reports for Section 4B of Interview 1: Other 

Telephone Expenses. 
Section 3: Section-by-Section Results

CE Records Study Report 3-19 

Table S4B-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 20 - 

 Items without a record 16 80%

 Items with a record 4 20%

 Report matched 3 75%

 Report did not match 1 25%

Items not reported in Interview 1, but had record 0 - 

S4B.2 Availability of Records 

Of the 19 participants with phone expenses, 4 (21%) provided at least one record in the second 

interview. Overall, participants provided records for 4 out of the 20 reported other telephone expenses

(20%). The amount for one phone expense was missing in Interview 1, but a record was not provided for 

this item in Interview 2, either. 

There was no difference in availability of records by phone card versus prepaid cell phone. Two 

of the records were from each type. Due to only 4 participants having at least one record, we were unable 

to determine if demographic factors were associated with providing a record. 

S4B.3 When participants had records 

Next, we examined whether the amounts reported in Interview 1 matched the records. For items 

with records all amounts were less than $200, therefore if the record was within 10% of the amount from 

Interview 1, the two amounts were considered a match. Using this approach, the participant report and 

record amounts matched for 3 of 4 items (75%). The non-matching report was for a prepaid cell phone. 

In addition to being used to compare the amount of expenditures, records were also used to see 

whether participants reported the correct month of their expenditures. For one item, the month was 

unavailable. For the remaining three records, the month on the record was in the reference period – two 

were from the current month or month prior to the Interview 1 and the other was for two months prior to 

Interview 1. 

For the three items with matching reports, the reports matched the records exactly. For the 

remaining item, the amount on the record was only 23% of the amount reported. The reason the amounts 

did not match is that the participant did not have all of the records for the expense since the start of the 

reference period. He only had a receipt for one month, while the reference period covered four months 

(the three months prior to Interview 1 and the month of Interview 1). He indicated that the amount he 

spends is roughly the same every month. If we divide his reported amount across the four months to get a 

monthly report, the record is 92.5% of the reported monthly amount.
Section 3: Section-by-Section Results 

3-20 CE Records Study Report

S4B.4 When participants did not have records 

Of the 20 other telephone expense items reported, records were not available for 16 (80%). When 

participants did not provide a record for an item they reported, they were asked why they did not have a 

record (Table S4B-2). The most common response, given for 38% of the items, was that participants did 

not keep the receipt. The next most common reason was that the record is online. Only one participant 

said he did not have a receipt for such an expense. His explanation was that he makes the payments for a 

prepaid cell phone directly through text messaging.

Table S4B-2. Reasons for not Having a Record

Reason for not having a record Frequency Percent

Expense was actually for a different time period 1 6%

Someone else purchased the item/received the bill 2 13%

No receipt for such an expense (e.g., bought item from another person) 1 6%

I did not keep the receipt 6 38%

Some other reason: bill is online 4 25%

Some other reason: all others 2 13%

Total 16 100%

When participants did not have a record for an item, they were asked to recall how they came up 

with the amount they provided in Interview 1. Seven participants simply said that they could remember it 

or just knew the amount. Only two of these participants explained in detail how they remembered the 

amount. One participant said she had just looked it up prior to the interview, another said he had just paid 

for it shortly before the interview. Another 7 participants indicated they knew because the cost of the item 

was always the same each month (prepaid cell minutes) or every time they purchased the item (phone 

cards). The other two participants did not adequately elaborate on how they come up with their answer. 

S4B.5 Items Not Reported in Interview 1

No participants had a record for other telephone expenses that they did not report in Interview 1. 

S4C. Internet Service Expenses 

S4C.1 Overview

Section 4C of Interview 1 focuses on Internet Service Expenses such as Cable/Satellite TV, 

Internet, Satellite radio, and online entertainment such as music, movies, or games. Of the 115 

participants, 78 reported at least one Internet service item in Interview 1. On average, these 78 

participants reported 1.85 items for a total of 143 service expenses. Table S4C-1 provides a summary of 

the availability and accuracy of participant reports for Section 4C of Interview 1: Internet Service 

Expenses.

S4C.2 Availability of Records 

Of the 78 participants with Internet service expenses, 50 (64%) provided at least one record in the 

second interview. Overall, participants provided records for 81 out of the 143 reported Internet services 
Section 3: Section-by-Section Results

CE Records Study Report 3-21 

(57%). In Interview 1, participants did not report an amount for 9 of the 143 items mentioned, but they 

provided a record for 4 of these items in Interview 2. 

Table S4C-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 143 - 

 Items without a record 62 43%

 Items with a record* 81 57%

 Report matched 51 66% 

 Report did not match 26 34% 

Items not reported in Interview 1, but had record 5 - 

*Includes 4 items where amount was missing on CEQ

Differences by Demographics

Several characteristics were found to be associated with a higher likelihood of having a record for 

Internet service. Participants who were non-Hispanic white, married, had a higher household income, or 

home owners were more likely to have at least one record for Internet service expenses (Table S4C-2).

Gender, education, employment status, location, age, and CU size were not related to the likelihood of 

having a record.

Table S4C-2. Availability of Records by Demographics

Demographic Characteristic Participants At Least 1 Record No Records

Race/Ethnicity

 Non-Hispanic white 57 72% 28%

 Other 21 43% 57%

?

2 (1, 78) = 5.64, p = .018 

Marital Status

 Married 42 76% 24%

 Not married 36 50% 50%

?

2 (1, 78) = 5.78, p = .016

Income

 Less than $30,000 26 50% 50%

 $30,000 - $60,000 27 59% 41%

 More than $60,000 25 84% 16%

?2 (1, 78) = 6.82, p = .033

Housing Tenure

 Owners 44 75% 25%

 Renters 34 50% 50%

?2 (1, 78) = 5.21, p = .023
Section 3: Section-by-Section Results 

3-22 CE Records Study Report

Differences by Type of Service

For the 143 Internet service items reported, we examined whether the likelihood of having a 

record was related to the type of Internet service. We found that participants were significantly more 

likely to have a record for TV and Internet service expenses compared to other online items such as 

satellite radio, online music/videos/games, or Internet services away from home (Table S4C-3).

Table S4C-3. Availability of Records by Type of Service

Type of Internet Service Items in 

Interview 1

Items with 

Record

Percent

with Record

Cable/Satellite TV or Internet Service, not reported 93 60 65%

Other (e.g., satellite radio, online music/videos/games) 50 21 42%

?

2 (1, 143) = 6.71, p = .010

Differences by Month

The records showed that participants were significantly more likely to provide a record for an 

expenditure that was reported as the same amount each month in Interview 1 compared to an expenditure 

that was reported two months ago or three months ago (Table S4C-4). There was not a significant 

difference between any of the other pairs of months.

Table S4C-4. Availability of Records by Month

Month Items in 

Interview 1

Items with 

Record

Percent with 

Record

This month/last month 17 9 53%

Two months ago * 13 5 38%

Three months ago** 22 9 41%

Same amount each month*,** 87 57 66%

*?2 (1, 100) = 7.44, p = .006; **?2 (1, 109) = 4.25, p = .039

S4C.3 When Participants Had Records 

Accuracy of Participant Reports

Of the 81 Internet service expenditures with records, 77 had an amount that was reported in 

Interview 1. Of these 77 expenditures, 51 (66%) matched the amount reported in Interview 1. There were 

no significant differences in the likelihood of matching by month. Looking at the likelihood of matching 

by type of expense, participants were more accurate providing amounts for TV and Internet expenses than 

other types of Internet services. This difference was marginally significant, ?2 (1, 77) = 3.18, p = .074. 

There were no significant differences in accuracy of reporting Internet service expenses by any of the 

demographic variables (race/ethnicity, gender, income, education, employment status, location, marital 

status, rented, owned, age, and household size).
Section 3: Section-by-Section Results

CE Records Study Report 3-23 

Aside from the amount of the expense, the other information participants provided about Internet

service expenses tended to be correct, according to the records. Among the services with records, the 

description of the service did not match for 5%, the combined items did not match for 5%, and the month 

did not match for 11%. 

Magnitude and Direction of Misreporting 

Participants tended to underestimate the amount of their Internet service expenses by 8%. The 

average absolute difference between the record and the amount reported in Interview 1 was $6, and the 

average net difference was only $3. The greatest overestimate was $26 and the greatest underestimate was 

$106. There was not a difference in the magnitude or direction of misreporting by demographic 

characteristics (race/ethnicity, gender, income, education, employment status, location, marital status, 

rented, owned, age, and household size) or by type of expense (TV and Internet versus other). 

The accuracy of CEQ amounts did differ slightly by month of the expenditure. The records for 

two months ago were significantly more like to overestimate the Internet service expense compared to 

records for items reported three months ago (?2 = 3.81, p = .051) or for the same amount each month (?2 

= 3.02, p = .082). 

Reasons for Reports Not Matching Records

Although over half of the participants reported a rounded amount (divisible by 5) in Interview 1, 

there does not appear to be a correlation between providing a rounded amount and accuracy of the 

response. For participants with records, both those who provided rounded and unrounded responses had 

records that matched approximately 50% of the time.

For the 24 Internet service expenses that did not match, participants gave a variety of reasons for 

the discrepancy between Interview 1 amounts and the records. Overwhelmingly, though, participants 

indicated that the records did not match because they had guessed the amount (Table S4C-5). 

Table S4C-5. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 10 42%

I was thinking of a different item 1 4%

I do not usually pay this bill/have this expense 1 4%

The receipts include additional items besides this expense 1 4%

One amount includes tax 1 4%

Some other reason 7 29%

Did not provide a reason 3 13%

Total 24 100%

S4C.4 When Participants Did Not Have Records 

Of the 143 Internet expenses reported in Interview 1, there was not a record for 62 items. For four 

of these items, the participant had a record, but no amount was provided. For the remaining 58 items 
Section 3: Section-by-Section Results 

3-24 CE Records Study Report

without a record, participants were asked why they did not have a record (Table S4C-6). Participants 

could select more than one answer. The most common reasons selected were that they did not keep the 

receipt or someone else purchased the item/received the bill. The next most common response was that 

someone else purchased the item or received the bill. Six out of the 15 participants who selected “some 

other reason” specified that they did not have a record because it was online. An additional 7 participants 

who selected other reasons further explained that they did not have a receipt because it was online. For 

example a participant who selected the “I did not keep the receipt” option, said, “I don’t usually keep 

online receipts.”

Table S4C-6. Reasons for Not Having a Record

Reason for not having a record Frequency Percent

Expense was actually for a different time period 3 5%

Someone else purchased the item/received the bill 15 23% 

No receipt for such an expense (e.g., bought item from another person) 1 2%

I never received/took the receipt 6 9% 

I lost the receipt 3 5%

I did not keep the receipt 15 23% 

I did not gather the receipt for this interview 4 6% 

Used a record in Interview 1 2 3%

Some other response: bill was online 13 20% 

Some other reason: not itemized, e.g., part of rent payment 2 3% 

Refused/Don’t Know 2 3%

Total 66 100%

Among participants who did not have a record, 17 said they could remember the amount. A total 

of 6 out of the 17 explained that they could remember it because it is the same every month. Four 

participants said the amount they gave in Interview 1 was a guess, and one said she had asked her 

roommate what the cost was. One participant used a more unique strategy: he said he had a $15 gift card 

and figured out the amount of the expense because he knew what his remaining balance was. 

S4C.5 Items Not Reported in Interview 1

Five participants provided records for an expense that they did not report in Interview 1: 

cable/satellite TV (3), online music (1), and online video (1). The average amount of the unreported items 

was $16, but the amounts ranged from $1 - $100. The reasons for not reporting these items are shown in 

Table S4C-7. 

Table S4C-7. Reasons for Not Reporting an Item

Reason for not having a record Frequency Percent

I did not know about it last week 1 20%

I forgot about it for other reasons 2 40%

Some other reason 2 40%

Total 5 100%
Section 3: Section-by-Section Results

CE Records Study Report 3-25 

There were four expenses that participants did not provide an amount for in Interview 1 but they 

did have a record for them in Interview 2. The amounts ranged from $1-$123, with an average of $74. 

S4D. Utilities, Fuels, and Services 

S4D.1 Overview

Section 4D focuses on utilities and fuels including electricity, natural gas, fuel oil, other fuels, 

bottled or tank gas, water, sewage, trash collection, water softening and septic tank cleaning. Out of 115

participants, 91 reported at least one utility or fuel service in Interview 1. On average, these 91

participants had 2.40 utilities per CU for a total of 218 utilities reported in Interview 1. For each of the 

past three months, participants were asked to provide the total monthly cost of the utility bill. As a result, 

a total of 613 monthly utility expenditures were collected. This total excludes 7 months where participants 

indicated that they did not have a utility payment for that particular month. Table S4D-1 provides a 

summary of the availability and accuracy of participant reports for Section 4D of Interview 1: Utilities, 

Fuels, and Services. 

Table S4D-1. Summary of Availability and Accuracy of Participant Reports 

Description # of items % of items

Total items reported in Interview 1 613 - 

 Items without a record 385 63%

 Items with a record* 228 37%

 Report matched 68 36%

 Report did not match 123 64%

Items not reported in Interview 1, but had record - 

*Includes 37 items where the monthly amount was missing on CEQ

S4D.2 Availability of Records 

Of the 91 participants reporting a utility in Interview 1, 59 (65%) had at least one month’s record 

for at least one reported utility. Of the 218 utilities reported, participants had at least one month’s record 

for only 144 of these utilities (66%). Although participants had records for most utilities reported, they 

did not tend to have records for every month. Records were available for only 228 (37%) of the 613 

monthly utilities reported in Interview 1. Table S4D-2 summarizes the availability of records at the 

participant level, utility level, and month level. 

Table S4D-2. Availability of records by Participant, Utility, Month

Items in 

Interview 1

Items with 

Record

Percent with 

Record

Participants 91 59* 65%

Utilities 218 144* 66%

Monthly utility expense 613 228 37%

*For participants and utilities, this is the number with at least one record.
Section 3: Section-by-Section Results 

3-26 CE Records Study Report

Differences by Demographics 

The likelihood of participants having at least 1 record for a reported utility was related to gender

and housing tenure. Women and home owners were significantly more likely to have records as shown in 

Table S4D-3. There were no significant differences for the other demographic characteristics: CU size, 

age, race/ethnicity, income, education, employment status, or location.

Differences by Month

As mentioned previously, participants were asked to provide records for each utility for each of 

the past three months. Only records that were within the reference period (one to three months prior to the 

month of the interview), were considered records. For 16 out of the 218 utilities (7%) participants only 

had records for outside of the reference period. The majority of these records, 13, were for the month of 

the interview. No data was collected from these records that were outside of the reference period.

For the 228 items with a record within the reference period, availability of the record was 

associated with month (Table S4D-4). Participants were more likely to have records for more recent 

months. Participants were significantly more likely to have a record for one month prior to the interview 

compared to two months prior (?

2 (1, 613) = 3.28, p = .070) or three months prior (?

2 (1, 613) = 21.33, p <

.001). Similarly, participants were significantly more likely to have records for two months prior 

compared to three months prior, (1, 613) = 15.69, p < .001.

Table S4D-4. Availability of Records by Month

Type of phone expense One Month Prior Two Months Prior Three Months Prior

Reported expense in Int1 203 205 205

Had a record 92 80 56

Percent with a record 45% 39% 27%

Table S4D-3. Availability of Records by Demographics

Demographic Characteristic Participants At least 1 Record No Records

Gender

 Women 60 73% 27%

 Men 31 48% 52%

?

2 (1, 91) = 8.38, p = .004

Housing tenure

 Owners 48 77% 23%

 Renters 39 51% 49%

?

2 (1, 91) = 4.44, p = .035
Section 3: Section-by-Section Results

CE Records Study Report 3-27 

Differences by Type of Service

We examined the availability of record by type of utility service (Table S4D-5). There were no 

statistically significant differences by type of utility service.

Table S4D-5. Availability of Records by Type of Utility

Type of phone expense Electricity Natural gas Fuel oil/ 

tank gas 

Water/ 

sewage 

Trash

Reported monthly expense in Int1 264 129 9 182 29

Had a record for monthly expense 103 47 4 67 7

Percent with a record 39% 36% 44% 37% 24%

S4D.3 When Participants Had Records 

Accuracy of Participant Reports 

Of the 228 monthly utility expenditures with records, 37 were missing the monthly amount of the 

expenditure from Interview 1. For the remaining 191, 68 (36%) of the reports matched the record. 

Reporting was least accurate for three months prior to the interview (Table S4D-6). Participants were 

significantly less likely to have a matching report for three months prior to the interview compared to two 

months prior (?

2 (1, 191) = 5.43, p = .020) or one month prior (?

2 (1, 191) = 2.88, p = .090). There were 

no significant differences in accuracy by type of utility (e.g., electricity, natural gas, water).

Table S4D-6. Accuracy of Records by Month

One Month 

Prior

Two Months

Prior

Three Months

Prior

Had a record, non-missing amount in Interview 1 80 65 46

Report matched record 29 28 11

Percent matching 36% 43% 24%

The likelihood of participants’ reports matching was related to four demographic characteristics: 

race/ethnicity, income, education and employment status. Items reported by participants who were nonHispanic White, made more than $60,000, had a high school education or less, or were working were 

more likely to match the records (Table S4D-7).

Though many participants misreported the amount for their utility expenses, the records showed 

that the other information they provided was usually correct: 2% incorrectly reported which services were 

combined (e.g., water and sewage) and 4% supplied an incorrect company name. However, these were 

usually very minor deviations such as such as reporting Duke Power instead of Duke Energy. None of the 

participants reported a completely different company than what was listed on the record. 
Section 3: Section-by-Section Results 

3-28 CE Records Study Report

Table S4D-7. Accuracy of Reports by Demographics

Magnitude and Direction of Misreporting

The following analyses exclude two outliers. For one of the outliers, the record was more than 

$600 above the reported amount because it included additional items besides the utility. The other outlier 

was an underestimate exceeding $1,000 because the participant forgot that he paid for the entire fuel tank 

up front.

Excluding those cases, participants overestimated their utilities by only 1%. On average, 

participants with records misreported their total monthly utility expenses by $29. The greatest 

underestimate (excluding the outliers above) was $261 and the greatest overestimate was $184. The mean 

net difference was $0. 

There were no significant differences in magnitude of misreporting of type of utility. There were, 

however, differences by month (Table S4D-8). Participants tended to underestimate reports from three 

months prior to the interview compared to two months prior (?

2 (1, 188) = 4.53, p = .033) or one month 

prior (?

2 (1, 191) = 8.83, p = .003).

Demographics Characteristics Items Report Matched Report did not Match

Race/ethnicity

 Non-Hispanic white 175 37% 63%

 Other race/ethnicity 16 25% 75%

?

2 (1, 188) = 5.39, p = .020

Income

 Less than $30k* 30 60% 40%

 $30k - $60k 72 38% 62%

More than $60k* 89 26% 74%

*?2 (1, 191) = 5.37, p = .020

Education 

 High school or Less* 22 50% 50%

 Some college* 59 37% 63%

 College degree plus 110 32% 68%

*?2 (1, 188) = 3.21, p = .070

Employment status 

 Working 102 44% 56%

 Not working 89 28% 72%

?

2 (1, 191) = 3.53, p = .060
Section 3: Section-by-Section Results

CE Records Study Report 3-29 

Table S4D-8. Accuracy of Phone Expenditure Information

Type of phone expense Items

Average absolute 

difference

abs(record-report)

Average net 

difference

(record-report)

Overestimate

(Underestimate)

One month prior 79 $50 -$17 12%

Two months prior 64 $24 -$3 2%

Three months prior 45 $36 $23 (33%)

Overall* 188 $29 $0 1%

*Excludes 37 cases with missing amount on CEQ and 3 cases with $0 on the record.

There were also differences in magnitude of misreporting by two demographic variables. As 

shown in Table S4D-9, items reported by participants who earned less than $30,000 were more likely to 

be overestimates. Participants with some college education were more likely to underestimate their 

reports. 

Table S4D-9. Accuracy of Total Monthly Utility Expense by Demographics

Type of phone expense Items Overestimate

(Underestimate) Chi-Square Statistics

Income 

 Less than $30,000* 30 12%

*?2  $30,000 - $60,000 72 (7%) (1, 188) = 4.62, p = .032

 More than $60,000* 86 (4%)

Education

 High school or less* 22 11%

*?2  Some college 59 (22%) (1, 188) = 2.89, p = .089

 College degree plus* 107 6%

Reasons for Reports Not Matching Records

Although 40% of the total monthly utility amounts reported in Interview 1 were rounded, 

rounding was not associated with lower rates of matching compared to non-rounded amounts. For each 

utility record reported by a participant, if the amount did not match what was reported for any of the last 

three months, participants were asked why the amount was different than the reported amount. Out of the 

218 utilities with records, there were 86 utilities with at least one non-matching report during the 

reference period (Table S4D-10). Participants could report more than one reason for the difference. The 

most common explanation for the difference, cited for 19 items, was that participants guessed the amount. 

The next most common reason was not a pre-scripted response, but explained in participants’ comments. 

Fourteen participants indicated that the difference was due to the date of the payment. The 

difference was at least partially explained by the fact that the billing date, which is what the FR used, was 

different than the payment date, which was usually what the participant used when answering. In 

interview 1, participants were asked to provide the amount of their utility for a given month, for example 

March. Participants typically provided the amount that they paid in March. FRs, on the other hand, were 

instructed to record the amount on the bill with a bill date of March. The month of the bill date on a 
Section 3: Section-by-Section Results 

3-30 CE Records Study Report

record is usually different than the month that a participant might have paid the record. As a result, the 

amounts reported by participants were usually off by one month. As utility bills can fluctuate by month, 

this often resulted in the amount reported being different from the record even if a record was used in 

Interview.

This reason was mentioned by 14 participants. However, we believe that this is an underestimate 

because many participants did not realize this is why the amounts were different (unless the FR explained 

it to them), and therefore some participants may have provided other reasons for the discrepancy. Seven 

other participants who provided other reasons for not matching, indicated that the billing date issue also 

partially explained why their reports were incorrect.

Table S4D-10. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 19 20%

I was thinking of a different item 3 3%

I do not usually pay this bill/have this expense 9 10%

I did not pay for the bill or expense 5 5%

The receipts include additional items besides this expense 4 4%

This is not the most recent receipt 6 6%

Some other reason: billing dates different than payment date 14 15%

Some other reason: equal payment plan 3 3%

Some other reason: participant only pays part of the bill 3 3%

Some other reason: just did not know what the amount was 10 11%

Some other reason: all other reasons 18 19%

Total 94 100%

Participants who selected “some other reason” provided a variety of explanations for the amounts 

not matching, such as “the service is no longer in use, ” “the amount varies from month to month,” “I 

didn’t pay it one month and it doubled up” or “auto withdrawal.” 

S4D.4 When Participants Did Not Have Records 

Participants did not provide at least one monthly record for 74 (34%) of the 218 utilities reported. 

Participants were asked why they did not provide a record for these items. For 6 items, a participant 

provided a record without an amount on it, so they were not asked this question. For the remaining 68 

items, participants cited a variety of reasons for not having a record (Table S4D-11). Participants could 

cite more than one reason for each item. The most common reason, cited for 27 items, was that the 

participant did not keep the record. The next most common reason was that someone else purchased the 

item (such as a roommate or spouse). This was not a response option, but 9 participants who selected 

“some other reason” explained that they did not have a record because the record was online. An 

additional 9 participants who selected other reasons further explained that part of the reason they did not 

have it is because the bill is online. The remaining “other” responses varied, including the amount not 

being broken out of the county tax bill, switching services, other reasons. 
Section 3: Section-by-Section Results

CE Records Study Report 3-31 

Table S4D-11. Reasons for Not Having a Record

Reason for not having a record Frequency Percent

Someone else purchased the item/received the bill 12 17%

No receipt for such an expense (e.g., bought item from another person) 2 3%

I never received/took the receipt 4 6%

I lost the receipt 3 4%

I did not keep the receipt 27 39%

I did not gather the receipt for this interview 6 9%

Used a record in previous first interview 2 3%

Some other reason: bill is online 9 13%

Some other reason: all others 5 7%

Total 70 100%

Participants who did not have a record were asked how they came up with their answer in 

Interview 1. The most common explanation provided for about 21 items was that the participant 

remembered paying the bill. For another 11 items, the participant indicated that they “just knew it” or 

“remembered it” without further elaboration. Other explanations were someone else in the CU told the 

participant (6 items), it is the same amount every month (5 items), the participant guessed (5 items), the 

amount was unusual (2 items), or the participant had a spreadsheet to track the amounts (1 item). For the 

remaining items, participants did not adequately explain how they came up with their answer.

S4D.5 Items Not Reported in Interview 1

No participants had a record for other utility expenses that they did not report in Interview 1.

S6A. Major Household Appliances 

S6A.1 Overview

Section 6A of Interview 1 focuses on major household appliances. Of the 115 total participants, 

13 (11%) reported purchasing at least one major appliance in the Interview 1. Participants who reported 

purchasing a major household appliance reported, on average, 1.62 items for a total of 21 major 

appliances. Table S6A-1 provides a summary of the availability and accuracy of participant reports for 

Section 6A of Interview 1: Major Household Appliances.

Table S6A-1. Summary of Availability and Accuracy of Participant Reports 

Description # of items % of items

Total items reported in Interview 1 21 - 

 Items without a record 16 76%

 Items with a record 5 24%

 Report matched 4 80%

 Report did not match 1 20%

Items not reported in Interview 1, but had record 1 - 
Section 3: Section-by-Section Results 

3-32 CE Records Study Report

S6A.2 Availability of Records 

Of the 13 participants with major appliances, 3 (23%) provided at least one record in Interview 2. 

Overall participants provided records for 5 out of the 21 (24%) major appliances. There were records for 

60% of the major appliances reported for last month, 0% for two months ago, and 40% for three months 

ago. With so few items reported overall, it was not possible to examine likelihood of having a record by 

demographics or type of item. None of the records were from outside the reference period.

S6A.3 When Participants Had Records 

For 4 of the 5 major appliances with records, the amount on the record matched what the 

participant reported in the first interview. Two of the matching amounts were from last month and two 

were from three months ago. The record whose amount did not match was from last month. The amount 

did not match only because the participant included the installation and delivery charges (a total of $400) 

as part of the total amount in Interview 1. However during Interview 2, the FR recorded the installation 

and delivery amount separately. Therefore the total for the item and delivery charges was the same.

S6A.4 When Participants Did Not Have Records 

The records for major appliances were missing for 10 out of 13 participants (77%) and 16 out of 

21 appliances (76%). The reasons participants gave for not having records varied. Participants selected a 

closed-ended response for why they did not have a record (Table S6A-2), and then elaborated in an openended question. The explanations they gave for not having a record included “my husband purchased it 

and the receipt didn’t make it back,” “I left it in my office,” “we moved and I can’t find lots of stuff,” and 

“it was a pawn shop and I did not keep the receipt because once you leave the place you can’t return 

stuff.” 

Table S6A-2. Reasons for Not Having a Record

Reason for not having a record Frequency Percent

I thought I had this expense, but I actually did not 1 6%

Someone else purchased the item/received the bill 1 6%

No receipt for such an expense (e.g., bought item from another person) 3 19%

I lost the receipt 3 19%

I did not keep the receipt 5 31%

I did not gather the receipt for this interview 3 19%

Total 16 100%

Participants who did not have records were asked how they came up with the amount in Interview 

1. Participants said they remembered the amount for 4 items. One participant said he was able to 

remember the amount “because it was expensive. Participants also gave the following explanations for 

one item each: they guessed, someone else told them the amount, and they saw the price tag. The 

responses participants gave for the remaining items did not adequately explain how they came up with 

their answers.
Section 3: Section-by-Section Results

CE Records Study Report 3-33 

S6A.5 Items Not Reported in Interview 1 

Only one participant provided a record for an item that was not reported in Interview 1. The item 

was a drip tray for a clothes washer that the participant purchased two months ago for $36. The 

participant said she did not report the item because she did not think of it as an appliance. 

S6B. Household Appliances and Other Selected Items

S6B.1 Overview

Section 6B of Interview 1 focuses on household appliances and other items such as computers, 

sports equipment, and televisions. Of the 115 total participants, 88 (77%) reported purchasing at least one 

small appliance in the Interview 1. On average these 88 participants reported 3.17 appliances for a total of 

279 items. Table S6B-1 provides a summary of the availability and accuracy of participant reports for 

Section 6B of Interview 1: Small Household Appliances.

Table S6B-1. Summary of Availability and Accuracy of Participant Reports 

Description # of items % of items

Total items reported in Interview 1 279 - 

 Items without a record 211 76%

 Items with a record* 68 24%

 Report matched 41 62%

 Report did not match 25 38%

Items not reported in Interview 1, but had record 10 - 

*Includes 2 items where the amount was not reported in Interview 1

S6B.2 Availability of Records 

Of the 88 participants with small appliances, 41 (47%) provided at least one record during the 

follow-up interview. Overall participants provided records for 68 out of the 279 small appliances. In 

Interview 1, participants did not report a price for 7 of these items, but provided a record for 2 of them in 

Interview 2. 

There was little variation in the likelihood of having at least one record by participant 

demographics. A logistic regression revealed that the associations between having records and most 

demographic variables (including age, CU size, gender, income, education, employment status, location, 

marital status, and housing tenure) were not statistically significant. There was a significant association, 

however, between having records and race/ethnicity ?2(1, 88) = 7.53, p = .006. Controlling for the other 

demographic variables, the odds of non-Hispanic whites having records were more than 7 times greater 

than the odds of other racial/ethnic groups having records.

Items that were purchased one, two, or three months prior to the follow-up interview were equally 

likely to have a record in the follow-up interview. Similarly, there were no statistically significant 

differences in likelihood of having a record by type of appliance. Type of appliance was divided into 5 
Section 3: Section-by-Section Results 

3-34 CE Records Study Report

major categories based on the similarities between the items and subheadings in the CEQ. Table S6B-2 

shows the percent of items in each of these categories with a record in Interview 2. While there were 

fewer records for small appliances compared to other items, this difference was not statistically 

significant.

Table S6B-2. Availability of Records by Type of Appliance

Type of phone expense Small 

Appliances 

Computers, 

Phones, 

Cameras

Tools, 

Heating/ 

Cooling

TVs, Radios, 

Sound 

Equipment

Sports 

Recreation

Reported expense in Int1 54 112 19 41 53

Had a record for expense 11 30 5 10 12

Percent with a record 19% 27% 26% 24% 23%

S6B.3 When Participants Had Records 

Accuracy of Participant Reports

Of the 66 items with a record and an amount reported in Interview 1, the record and report 

matched for 41 items (62%). There was no evidence that items purchased recently were more likely to 

match compared to items purchased less recently. Similarly, there was no difference in the likelihood of 

matching by type of appliance. The sample size was too small to conduct multivariate analysis using the 

GEE procedure which controls for clustered data. As a result, individual chi-square analyses, which do 

not control for clustered data, were conducted on each of the demographic characteristics. There was a 

marginally significant effect for marital status with records from unmarried participants being more likely 

to match, ?2(1, 66)= 3.30, p = .070).

In addition to the amount of the item, we also examined whether other characteristics of the item 

matched what was reported in Interview 1. The month of purchase did not match for 12% of the items and 

the description of the items did not match for 10% of the items.

Magnitude and Direction of Misreporting

On average, participants underestimated the amount of their small appliances by 7%. The 

absolute difference between Interview 1 reports and records was $13 and the net difference was $3.50. 

The greatest overestimate was $73, and the greatest underestimate was $154. There was a difference in 

the magnitude of misreporting by gender and education. Women were more likely to underestimate the 

amount compared to men, ?

2

 (1, 66) = 2.85, p = .091. Participants with a college degree or higher were 

more likely to underestimate the amount compared to participants with some college, ?

2

 (1, 66) = 18.21, p 

< .001.

There was not a difference in the magnitude or direction of misreporting by other demographic 

characteristics (race/ethnicity, income, employment status, location, marital status, rented, owned, age, 

and household size) or by type of appliance. 
Section 3: Section-by-Section Results

CE Records Study Report 3-35 

The accuracy of CEQ amounts did differ slightly by month of the expenditure. The reports for 

three months ago were marginally significantly more likely to be underestimated compared to items 

reported two months ago, which were more likely to be overestimated (?2(1, 66) = 3.56, p = .059).

Reasons for Reports Not Matching Records

For 25 out of 66 items with an amount provided in Interview 1, the report did not match the 

record. Four of these were “short” items, which meant that because the participant had a large number of 

records, they were not asked the detailed follow-up questions for all items. For three of these cases which 

had reported amounts over $200, the record was within 10% of the report, but not within 5% of the report. 

Due to an error in the instrument, these were considered “matches” and the question about why the 

amount did not match was not asked. 

For the remaining 18 appliances where the amount reported did not match the record, participants 

were asked to select from a list of reasons of why the two amounts differed (Table S6B-3). The most 

common response provided by these participants was that they guessed or forgot the amount in Interview 

1. One of these participants explained, “I thought it was more expensive than it was.” Two of the 

participants who guessed the amount provided an incorrect amount because they forgot that the item was 

on sale. 

Table S6B-3. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 11 61%

I was thinking of a different item 2 11%

I forgot because the amount was very small 1 6%

The receipts include additional items besides this expense 1 6%

One or more of my receipts is incorrect 1 6%

One amount includes tax 1 6%

Some other reason 1 6%

Total 18 100%

S6B.4 When Participants Did Not Have Records 

For the 211 small appliances (77%) out of the 279 reported in Interview 1 without records, 

participants were asked to explain how they came up with their answer to the question. There was very 

little evidence that participants used specific recall strategies. For 14 items, participants said they had 

guessed the amount. For almost every other item, participants indicated that they just remembered or 

knew the amount. One explained, “I know the strings are really expensive and I remember thinking, ‘Do I 

really want to spend this much?’” Another said, “I could see it in my mind. It was at Walmart and I 

looked at all of them and compared prices. I could see the sticker on the shelf.” A different participant 

explained, “I just remember my wife asking for money to go to Staples to get a printer cartridge, and I 

remember the voucher she had for it was $40 and the voucher was for half the price.”

Participants were also asked to explain why they did not have a record for their expense (see 

Table 6B-4). However, for three items reported in the pretest, this question was inadvertently skipped. 
Section 3: Section-by-Section Results 

3-36 CE Records Study Report

Participants could provide more than one response. The most common reason, cited by participants 117 

times, was that the participant did not keep the receipt. One participant even said, “I don’t keep receipts. 

If I could get them to not give them to me I would.” The second most common reason was that the 

participant initially took the receipt, but subsequently lost it (n = 28). The other common reasons included 

someone else purchasing the item (n = 22) or never receiving the receipt (n = 10). Participants said that 

there was no receipt for eight items. 

One FR commented in this section of the interview, “The respondent is not organized at all. 

Papers are everywhere, and they are not very useful. They are either not itemized or invalid. The majority 

of the receipts needed are not present.” 

Table S6B-4. Reasons for Not Having a Receipt

Reason for not having a receipt Frequency Percent

I thought I had this expenses but actually I did not 1 0% 

Expense was actually for a different time period 3 1%

Someone else purchased the item/received the bill 21 10%

No receipt for such an expense (e.g., bought from another person) 8 4%

I never received/took the receipt 10 5%

I lost the receipt 28 13%

I did not keep the receipt 114 53%

I did not gather the receipt for this interview 6 3%

Used a receipt in Interview 1 1 0%

Some other reason 22 10%

Total 214 100%

We examined whether selecting the option “I did not keep the receipt” was related to type of 

appliance (Table S6B-5). This reason was selected more often for small appliances than any other type of 

appliance. The difference was significant only between small appliances and computers, phone, cameras, 

?

2

(1, 208) = 8.02, p = .005. None of the other types of appliances were statistically different from each 

other. This is consistent with participant comments that they do not tend to keep receipts for small items.

Table S6B-5. Availability of Records by Type of Appliance

Type of phone expense Small 

Appliances 

Computers, 

Phones, 

Cameras

Tools, 

Heating/ 

Cooling

TVs, Radios, 

Sound 

Equipment

Sports 

Recreation

Did not have a record 43 80 14 30 41

Selected “did not keep” 31 35 8 17 23

Percent who selected 72% 44% 57% 57% 56%

S6B.5 Items Not Reported in Interview 1

Nine participants provided receipts for a total of ten items that were not reported in Interview 1. 

The mean amount for not reported items was $90, ranging from $2 to $425. These items included 
Section 3: Section-by-Section Results

CE Records Study Report 3-37 

computers, phones, and cameras (n = 4)2, sports and recreation items (n = 3), small appliances (n = 2), 

and TVs and radios (n = 1). More than half of these items were purchased three months ago. 

When asked why they did not report the item during the first interview, 5 participants said they 

had forgotten about it, 2 participants said that someone else in the CU purchased the item, 1 participant 

said he did not usually have this expense, another initially thought it was from a month outside of the 

reference period, another said that she did not know shoes were sports equipment – presumably she saw 

the note in the information book to “Include specialized athletic shoes...” and decided she should include 

the item. This participant did not report any items in the clothing section in Interview 1. 

S8A. Home Furnishings and Related Household Items

S8A.1 Overview

Section 8A of Interview 1 asks questions about home furnishings and related household items. Of 

the 115 participants who received this section, 73 (64%) reported purchasing at least one home furnishing 

in Interview 1. On average, these participants reported 3.04 items of furniture for a total of 222 home 

furnishings. Table S8A-1 provides a summary of the availability and accuracy of participant reports for 

Section 8A of Interview 1. 

Table S8A-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 222 - 

 Items without a record 166 75%

 Items with a record* 56 25%

 Report matched 27 52%

 Report did not match 25 48%

Items not reported in Interview 1, but had record 14 - 

*Includes 4 items where the amount was missing in Interview 1

S8A.2 Availability of records 

Of these 73 participants who reported a furniture expense in Interview 1, 32 (44%) provided at 

least one record during the follow-up interview. Overall, participants provided records for only 56 (25%) 

of the 222 home furnishings initially reported in Interview 1. 

We investigated whether demographic factors were associated with providing at least one record 

at the follow-up interview. A logistic regression suggested that most demographic factors were not 

associated with record availability. These demographic factors included age, CU sizes, race/ethnicity, 

gender, income, education, marital status, and housing tenure. There were, however, two characteristics 

that had significant associations with record availability: employment status and location (DC versus 

NC). Controlling for other demographic variables, the odds of having at least one record for DC-area 

 

2

Further analysis of the open-ended comments reveals that one item listed as a cell phone does not actually belong 

in this section. The participant reported a monthly cell phone bill, not the cost of the phone.
Section 3: Section-by-Section Results 

3-38 CE Records Study Report

participants were 5.6 higher than the odds for NC-based participants, ?

2 (1, 114) = 5.08, p = .024. 

Similarly, participants who were employed were about half as likely as those that were not employed to 

have at least one record available ?

2 (1, 114) = 3.19, p = .074. 

At the item level, we tested whether participants were more likely to have records based on the 

type of furniture expense. We collapsed the expenditure categories into groups based on the subheadings 

used in the CEQ. For example all types of furniture (e.g., living room, dining room, outdoor, office) were 

combined into the furniture grouping. Household decorative items were combined with closet storage and 

travel items, and so on. Table S8A-2 provides the percent of items with a record by type of furnishing.

Table S8A-2. Availability of Records by Type of Item

Type of item (Interview 1 values) Items in 

Interview 1

Items with 

Record

Percent with 

Record

Furniture (Item Codes 1-15) 47 22 47%

Decorative Items/Closet Items (Item Codes 16-19) 58 16 28%

Dishes, etc. (Item Codes 20-26) 43 9 21%

Linens (Item Codes 27-31) 53 8 15%

Floor & Window coverings (Item Codes32-36) 21 1 5%

?

2 (4, 222) = 19.75, p = .0006 

In addition, we also tested whether records were available for more recent months. The results 

suggested this was the case: furnishings purchased during the current or last month were more likely to 

have a record associated with them compared to furnishings purchased three months ago ?

2 (1, 114) = 

7.91, p = .019. There was no difference between the other pairs of months. 

S8A.3 When Participants Had Records 

Accuracy of Participant Reports 

Next, we examined whether the amounts reported in Interview 1 matched the records. Of the 56 

furniture items with a record, four had a missing value for the amount on Interview 1. For the remaining 

52 items reported in Interview 1, 27 (52%) matched the record.

The likelihood of the record matching the value reported in Interview 1 was not associated with 

the month of the purchase. In addition, there was little difference in the rate of matching by the type of 

home furnishing. For example, 60% of the decorative/closet items matched compared to 56% of dishes 

and similar items, 57% of linens. Records matched for only 40% of furniture purchases, but the difference 

was not significant ?

2

(4, 52)= 2.58, p = .630. 

Two demographic characteristics of participants were associated with inconsistent Interview 1 

reports and records (see Table S8A-3). Controlling for all the other demographic characteristics and 

clustered data, items reported by renters were less likely than items reported by owners to match the 

records (48% and 55%). In addition, income was negatively associated with matching records. Items 

reported by participants who earned less than $30,000 matched the records 67% of the time. In contrast, 
Section 3: Section-by-Section Results

CE Records Study Report 3-39 

items reported by participants who earned $30,000 - $60,000 matched the reports only 53% of the items. 

There was no statistically significant difference between the other pairs of income groups.

Table S8A-3. Accuracy of Home Furnishings Reports by Demographics

Demographic Characteristic Items Percent Matching Chi-Square Statistics

Housing Tenure

 Owners 22 55%

?

2 (1, 51) = 5.87, p = .015

 Renters 29 48%

Income

 Less than $30K* 12 67%

*?2 

 $30k - $60K* 19 53% (1, 51) = 3.10, p = .078

 More than $60k 21 43%

In addition to the amount of the item, we also examined the consistency between other 

characteristics of the item. Out of 49 items with a record and reported value in Interview 1, there were 

three where the combined items did not match, one case where the description did not match, and one 

case where the reference period did not match. 

Magnitude and Direction of Misreporting

Although participants both over- and underestimated their expenditures in this section, it tended 

to balance out. While more people underestimated the cost of household furnishings, there were two 

participants who overestimated by a greater magnitude on more expensive items. Participants misreported 

their furniture by an average of $34. The greatest underestimate was $153, and the greatest overestimate 

was $450. The net difference in amount between items reported on Interview 1 and the amount on the 

record was only $2.

There was a significant difference in the magnitude of misreporting by month. Expenses that 

were reported two months prior to the interview were more likely to be underestimates compared to 

reports from one month prior to the interview (?

2 (1, 52) = 3.41, p = .065) or three months prior (?2 (1, 52) 

= 5.38, p = .020). 

There was also a significant difference in the magnitude of misreporting by income (Table S8A4). There appeared to be considerable variation in misreporting by income levels. Participants in the 

middle income category significantly overestimated items, while participants in the other categories 

heavily underestimated their items. Cell sizes were too small to test for differences in education and there 

was no difference in the magnitude of misreporting for type of item, age, CU size, race/ethnicity, housing 

tenure, or employment status.
Section 3: Section-by-Section Results 

3-40 CE Records Study Report

Table S8A-4. Accuracy of Small Appliance and Other Item Reports by Demographics

Demographic Characteristic Items Overestimate

(Underestimate) Chi-Square Statistics

Income

 Less than $30K* 12 (31%)

*?2 (1, 52) 3.81, p = .051

**?2 (1, 52) 3.61, p = .056 $30k - $60K*,** 19 68%

 More than $60k** 21 (43%)

Reasons for Reports Not Matching Records

There were 25 furniture expenses reported in Interview 1 where the record did not match the 

report. For most of these items, participants were asked to explain why the record did not match. For two 

items, participants were not asked because the follow-up questions were limited for participants who 

reported a large number of items. This question was not asked for another item because the computer 

program incorrectly coded anything within 10% to be a match even for items over $200. 

The reasons for the records not matching are provided in Table S8A-5. For 10 items, participants 

said that they guessed or forgot the amount in Interview 1. For four items, participants said the records 

were actually incorrect because they included additional items. For instance, one participant purchased 

two items-- a lamp and a table-- and reported them separately. She provided a credit card statement as a 

record. The statement was not itemized, so the price did not match for either item. Similarly, another 

participant reported two bowls separately, but had one non-itemized record for the purchase of both 

bowls. Therefore the records did not match for either item. In both of these situations, however, the 

combined amounts did match. Another participant forgot the amount because it was small. Four

participants indicated that the records did not match for other reasons, but did not adequately elaborate on 

those reasons. 

Table S8A-5. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 10 45%

I forgot because the amount was very small 1 5%

The receipts include additional items besides this expense 7 32%

Some other reason 4 18%

Total 22 100%

S8A.4 When Participants Did Not Have Records 

Participants did not provide records for 166 (75%) of the household furniture items they reported 

in Interview 1. These participants were asked to recall how they came up with the amount in Interview 1. 

For 7 of these items, participants were inadvertently not asked this question because the FR indicated that 

the participant had a record. However the record did not have an amount on it, therefore it should not 

have actually been considered a record for the purposes of the CE Records study. Because the item was 

recorded in the instrument as having a record, the follow-up question about not having a record was not 

asked.
Section 3: Section-by-Section Results

CE Records Study Report 3-41 

Participants said they could just remember the amount for 98 of the items reported. Most 

participants did not elaborate on specifically how they remembered. When participants did elaborate on 

how they “knew” the amount, these are the explanations provided: 

• It was a nice round number, 10 bucks.

• We had just bought them right before the interview.

• I remember I handed the lady $5.

• I just remembered that because I buy so little.

• The original sign said $19.99 and at the cashier it magically became $8.

• I would not have normally paid so much money. But my daughter-in-law said “buy them, 

they look so pretty.”

• Because they were $5 a piece and I bought four of them.

Participants reported that they guessed the amount for only 15 of the 166 items. One participant 

who purchased 7 furniture items said that he checked online credit card and bank statements to determine 

the price of each item he reported. Participants also reported that they knew the amount because their 

spouse told them (3 items), they looked up the price of the item on an online shopping website (1 item), 

and they looked at the price tag (1 item). There was 1 item for which the participant could not recall how 

she had come up with the price last week. For the remaining items not already mentioned, participants’ 

responses did not clearly address the question of how they came up with their answers.

The reasons participants gave for not having a record for the 159 items is shown in Table S8A-6. 

For half of these items, participants said they did not keep the receipt. Many explained that they do not 

keep receipts for small items or that they only keep receipts for items they plan to return. One participant 

said he does not even keep receipts for items he may return because the store will take them back without 

a receipt if he made the purchase with a credit card from that store. For the other items, the most common 

reasons participants gave for not having a receipt were that they lost the receipt, someone else purchased 

the item, or they never received the receipt. One of the participants who never received a receipt said it 

was because she purchased the item at a thrift store that does not a give receipt unless the customer asks 

for one. Another participant did not receive a receipt because the item was purchased with cash at a flea 

market. In one situation, the participant did provide a receipt, but the FR noted that it was so faded she 

could not read anything on it. Three participants indicated they gave the receipt to someone else such as a 

son or daughter who may wish to return the item. 

For 8 items from the same participant, there was not a record because of FR error. The participant 

purchased over 20 items. As a result the list of items purchased in Interview 1 was spread across several 

screens and the FR did not realize that he needed to scroll to the right to see the additional items. 

However, for each of these 8 items, the participant noted the cost of the item on the record. Seven of the 8 

items matched the record. One item did not match the record because the record included additional items 

and was not itemized.
Section 3: Section-by-Section Results 

3-42 CE Records Study Report

Table S8A-6. Reasons for Not Having a Receipt

Reason for not having a receipt Frequency Percent

Expense was actually for a different time period 5 3%

Someone else purchased the item/received the bill 16 10%

No receipt for such an expense (e.g., bought item from another person) 8 5%

I never received/took the receipt 14 9%

I lost the receipt 17 11%

I did not keep the receipt 85 53%

I did not gather the receipt for this interview 2 1%

Too faded to read 1 1%

Gave receipt to someone else 3 2%

Some other reason: FR error 8 5%

Total 159 100%

S8A.5 Items Not Reported in Interview 1

Ten participants provided records for fourteen items not reported in Interview 1. Eight of these 

items were from the decorative/closet category. These items were frequently purchased two or more 

months prior to the first interview: 5 out of the 14 were from two months prior to the interview and 

another 5 were from three months prior to the interview. On average, these items cost $64, ranging from 

$3 to $225. For almost all of these items (12 out of 14), participants said they simply forgot to include the 

item in Interview 1. The other 2 items were purchased by the same participant, who said he did not realize 

home improvement was a category he should have included items from.

S8B. Furniture Rental, Leasing and Repair

Only 1 out of 115 participants reported an expense for furniture rental and 2 out of 115 reported 

an expense for furniture repair. None of the 3 participants who reported these expenses provided a record 

for them. The participant who reported an expense for furniture rental did not keep the record and said he 

had recalled the amount from memory. The two participants who failed to provide a record for furniture 

rental did not adequately explain why they did not have a record. Participants did not provide any receipts 

for furniture rental or repair expenses that were not reported in Interview 1. Table S8B-1 provides a 

summary of the availability of participant records.

Table S8B-1. Summary of Availability and Accuracy of Participant Reports 

Description # of items % of items

Total items reported in Interview 1 3 - 

 Items without a record 3 100%

 Items with a record* 0 0%

 Report matched NA NA 

 Report did not match NA NA 

Items not reported in Interview 1, but had record 0 - 
Section 3: Section-by-Section Results

CE Records Study Report 3-43 

S9AB. Clothing and Infants’ Clothing

S9AB.1 Overview 

Section 9A of Interview 1 focuses on clothing expenses, such as coats, sweaters, pants, dresses, 

and shirts. It also includes nightwear, accessories, swimsuits, warm-up ski suits, uniforms, costumes, and 

footwear. Section 9B of Interview 1 asks about infant clothing. For the purpose of analysis, these two 

sections were combined. 

One participant quit Interview 2 after Section 8. As a result, the remaining sections have a total of 

114 participants. In addition, the clothing section was changed significantly between the pretest and main 

data collection. As a result, the analyses exclude pretest items. 

A total of 96 out of 106 participants (91%) reported at least one clothing item in Interview 1. The 

participants who reported clothing expenses reported an average of 5.63 items for a total of 540 clothing 

items. The maximum number of clothing items reported by a single participant was 18. Table S9AB-1 

provides a summary of the availability and accuracy of participant reports for the Section 9A and 9B. 

Table S9AB-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 540 - 

 Items without any record* 324 60%

 Items with any record 216 40%

 Items with non-itemized record 68 31%

 Items with itemized record 148 69%

 (Itemized) Report matched 67 45%

 (Itemized) Report did not match 81 55%

Items not reported in Interview 1, but had record 17 - 

*Includes 9 items where amount was missing on CEQ

S9AB.2 Availability of Records

Of the 96 participants who reported a clothing expense in Interview 1, 50 (52%) provided at least 

one record for clothing at the follow-up interview. Overall, participants provided records for 216 (40%) of 

the 540 total clothing purchases. A total of 148 (69%) of the items had an itemized receipt that showed 

the price for each individual item rather than just the total for the entire purchase. In Interview 1, 

participants did not provide an amount for 9 of the clothing items reported. None of these items with 

unknown amounts had records in Interview 2. 

We investigated whether demographic factors were associated with providing at least one record 

at the follow-up interview. These demographic characteristics included age, CU sizes, race/ethnicity, 

gender, income, education, marital status, employment status, location and housing tenure. A logistic 
Section 3: Section-by-Section Results 

3-44 CE Records Study Report

regression indicated that none of the demographic factors were associated with participants having at least 

one record. 

At the item level, we tested whether participants were more likely to have either an itemized or 

non-itemized record for a given item based on the type of clothing. We collapsed the expenditure 

groupings into major categories such as coats and suits, general clothing items, undergarments, 

accessories, footwear, and infant clothing. The mean percent of items with records was not statistically 

different for any of the types of clothing. 

In addition, we also tested whether records were available for more recent months. The results 

suggested this was the case: clothing purchased more recently was more likely to have a record associated 

with it. Participants were significantly less likely to have a record for clothing purchased three months 

ago than for clothing purchased in the month of the interview or the month before the interview, ?2 (1, 

537) = 13.53, p = <001. Participants were also significantly less likely to have a record for three months 

ago than for two months ago, ?2 (1, 537) = 15.70, p < .001. 45% of the records reported last month or this 

month had a record, 44% of the clothing purchases reported two months ago had a record, and 25% of 

purchases reported three months ago had a record. However, the likelihood of having an itemized record 

was not significantly different by month. 

Participants who provided records for clothing used a variety of record types. However, most 

participants provided point of purchase receipts or bank records, excluding credit card bills (Table S9AB2).

Table S9AB-2. Type of Record Used

Type of record used Frequency Percent

Price tag 10 6%

Point of purchase receipt (paper/hardcopy) 68 43%

Electronic receipt (e.g., purchase confirmation) 1 1%

Credit card bill 13 8%

Bank records – not including credit card bill 54 34%

Check book 1 1%

Self-created record (e.g., handwritten list, typed spreadsheet) 8 5%

Other 4 3%

After FRs entered the information from a record, they were asked how easy or difficult it was to 

identify the individual clothing item on the record. 76% said it was very easy, easy, or somewhat easy 

(Table S9AB-3). Items that were more difficult to identify were less likely to match. The mean rating for 

difficulty of identifying items was 2.0 for items that matched and 2.3 for items that did not match. 
Section 3: Section-by-Section Results

CE Records Study Report 3-45 

Table S9AB-3. Ease of Identifying Individual Items on Record

Level of Ease Frequency Percent Cumulative Percent

Very easy 81 50% 50%

Easy 26 16% 66%

Somewhat easy 16 10% 76%

Neither easy nor difficult 24 15% 91%

Somewhat difficult 5 3% 94%

Difficult 4 2% 96%

Very difficult 6 4% 100%

S9AB.3 When Participants Had Records

Accuracy of Reports

Next, we examined whether the amounts reported in Interview 1 matched the records. This 

analysis was limited to the 148 items with an itemized record, for which a direct comparison between the 

amount reported in Interview 1 and the amount on the record could be made. If the amount on the record 

was $200 or less and was within 10% of the amount from Interview 1, the two amounts were considered a 

match. A 5% range was used for matching amounts greater than $200. Using this approach, the Interview 

1 reports and record amounts matched for 67 of 148 items (45%) with itemized records. 

The percentage of Interview 1 reports that matched the records differed according to four 

demographic variables: race/ethnicity, location, CU size, and age. As shown in Table S9AB-4, nonHispanic whites were less likely to provide an amount that matched than other racial/ethnic groups. DCarea participants were also less likely to provide a matching amount. 

Table S9AB-4. Accuracy of Reports by Categorical Demographics

Demographic 

Characteristic 

Items with 

Records

Percent with matching 

records Chi-Square Statistics

Race/Ethnicity

 Non-Hispanic White 111 43% 

?

2 (1, 148) = 4.31, p = .038

 Other 37 51% 

Location

 North Carolina 127 42%

?

2 (1, 148) = 7.90, p = .005

 DC-area 21 67%

The other groups that were less likely to provide a matching amount were younger participants 

and smaller CUs, as shown in Table S9AB-5. There were no significant differences in accuracy of the 

amount across the other demographic variables, which included gender, education, household income, 

employment status, marital status, and housing tenure. 
Section 3: Section-by-Section Results 

3-46 CE Records Study Report

Table S9AB-5. Accuracy of Reports by Continuous Demographics

Demographic 

Characteristic 

Mean for Matching 

Report (n=67)

Mean Without Matching 

Report (n=81) Regression Statistics

Age 42.6 36.2 Z (1, 148) = 2.40, p = .017

CU size 2.6 1.9 Z (1, 148) = 2.78, p = .005

We next examined the likelihood of the amount on an itemized record matching the amount 

reported on Interview 1 by type of clothing item. Due to small cell sizes for some items, a simple chisquare analysis was performed instead of the GEE analysis that controls for clustered data (Table S9AB6). 

Table S9AB-6. Accuracy of Records by Type of Item

Type of Item (CEQ values) Items with 

Record

Items 

Matching 

Percent 

Matching 

Coats/Suites (9a, Items 1-3) 10 8 80%

General clothing (9a,Items 4-9) 62 21 34%

Undergarments (9a,Items 10-12) 27 15 56%

Accessories, swimsuits, other (9a,Items 13-16) 16 8 50%

Footwear (9a,Items 17) 19 11 58%

Infant clothing (9b, Items 1-6) 10 4 40%

Watches/Jewelry (9b, Items 7-9) 4 0 0%

?

2 (6, 148) = 14.06, p = .029

The percentage of clothing expenditures that did not match was not significantly different by 

month of purchase (i.e., this month/last month, two months ago, or three months ago).

In addition to being used to compare the amount of expenditures, itemized records were also used 

to see whether participants reported the correct month of their expenditures. The records showed that 43 

of 138 expenditures (31%) took place in a month other than the month reported. 

Magnitude and Direction of Misreporting

Based on the records, participants tended to slightly overestimate their clothing expenses by 5%. 

The mean absolute difference between the amount on the record and the amount provided in Interview 1

was $10.50. The net difference was less than $1, ranging from an underestimate of $96 to an overestimate

of $69. There were no significant differences between CEQ and record amount by month, type of item, or 

demographics. 
Section 3: Section-by-Section Results

CE Records Study Report 3-47 

Reasons for Reports Not Matching Records

There were 81 clothing items reported in Interview 1 that did not match the itemized record 

provided by the participant. When the amount participants reported in Interview 1 did not match the 

record, participants were asked why the amounts differed. Participants could choose more than one 

response. The main reason participants gave was that they guessed the amount. One participant who 

guessed the amount explained, “It's one of those things I get every month and I really don't pay attention 

to the cost.” The full list of reasons is shown in Table S9AB-7. 

Table S9AB-7. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 47 54%

I was thinking of a different item 6 7%

I do not usually pay this bill/have this expense 1 1%

I did not pay for the bill or expense 4 5%

I forgot because the amount was very small 1 1%

I forgot for other reasons 5 6%

The receipts do not show all the expenses (e.g., shipping) 1 1%

The receipts include additional items besides this expense 9 10%

One or more receipts is missing 4 5%

One amount includes tax 4 5%

Some other reason 5 6%

Total 87 100%

The other-specify responses provided more detail about why the records did not match, as did the 

open-ended follow-up to this question. Two participants said they gave inaccurate amounts because of 

coupons: one forgot she used a coupon, and the other thought she used a coupon but actually did not. 

Another participant said he purchased six pairs of shorts and planned to return one. He subtracted out the 

amount for one pair because he was not going to keep them. The same participant also had a price 

difference due to tax. The record showed a price for tax, but the participant thought there was no tax 

because the shorts were purchased online from a store in another state. 

S9AB.4 When Participants Did Not Have Records 

Of the 540 clothing items reported, records (itemized or not) were not available for 324 (60%). 

When participants did not provide a record for an item they reported, they were asked why they did not 

have a record (Table S9AB-8). The most common response, given for about 58% of the items, was that 

participants did not keep the receipt. Most participants who selected this option explained that once they 

wear new clothes or know they fit, they throw the receipt away. The next most common reasons for not 

having a record were that participants lost the record (11%) or someone else purchased the item or 

received the bill (10%). A number of participants explained that they did not have the record because it 

was a gift—either they received it from someone else and the receipt was not included, or they purchased 

the item as a gift and they included the receipt when they gave the gift to someone else.
Section 3: Section-by-Section Results 

3-48 CE Records Study Report

Table S9AB-8. Reasons for not Having a Record

Reason for not having a record Frequency Percent

I thought I had this expense, but I actually did not 2 1%

Expense was actually for a different time period 13 4%

Someone else purchased the item/received the bill 31 10%

No receipt for such an expense (e.g., bought item from another 

person)

7

2%

I never received/took the receipt 20 6%

I lost the receipt 36 11%

I did not keep the receipt 189 58%

I did not gather the receipt for this interview 8 2%

Some other reason 18 6%

Total 324 100%

When participants did not have a record for an item, they were asked to recall how they came up 

with the amount they provided in Interview 1. Participants simply said that they could remember the 

amount for 226 of the items. A recurring theme among these responses was that they remembered 

because it was a good deal. As one participant explained, “I remembered because I was really excited that 

I got a suit for $30.” Another said, “For a coat that looks like that at the thrift store, I remember because I 

thought it was a bargain.” Unusually high prices were memorable too. One participant explained, “I 

thought the price was high so I remembered.” A number of participants also explained that they could 

remember the amount because they spend about the same amount each time they make that type of 

purchase. “Most of the time when I go, I get a shirt around $10,” a participant explained. “I don’t ever get 

a $30 shirt or a $60 shirt.” Participants also explained that they guessed the amount (45 items), looked at 

the price tag or an online statement (5 items each), referred to the receipt (2 items), asked someone else 

about the price (1 item), or looked up the price online at a shopping website (1 item). The remaining 

responses did not provide an adequate amount of detail to explain how participants came up with amounts 

for the remaining items.

S9AB.5 Items Not Reported in Interview 1

A total of 15 out of 106 participants had a record for at least one item that they did not report in 

Interview 1. There were a total of 17 unreported items with the following distribution across item 

categories: 11 were general clothes, 2 were watches or jewelry, 2 were infant stuff, and 2 were other types 

of items. Looking at the distribution by month, 4 of the records were from the month of the interview, 9 

were from one month prior to the interview, and 4 were from two months prior. The value of the 

unreported items ranged from $11 to $101, with a mean of $42. 

For 11 of the 17 items, participants did not report the item because they forgot about it. Even after 

finding the record, some participants had no recollection of the purchase. One participant who 

remembered her purchase after seeing the record said she had forgotten about it because her mom had 

given her the money to pay for it. The purchase was not as memorable to her as if she had spent her own 

money. Participants said the records for three of the unreported items were actually for items they had 

reported in other categories, and two said the records were for items they did not know about last week. 

The final participant said she forgot about the item because, although she purchased it during the 
Section 3: Section-by-Section Results

CE Records Study Report 3-49 

reference period, she was not subtracting it out of her personal budget for an upcoming month. None of 

the records were for items whose amounts were missing in Interview 1. 

S9CD. Clothing Services and Sewing Materials

S9CD.1 Overview

Section 9C of Interview 1 focuses on clothing services, such as repair, alteration and tailoring for 

clothing, shoes, watches or jewelry. It also includes clothing rental and clothing storage outside of the 

home. Section 9D of Interview 1 asks about sewing and knitting materials and notions. For the purpose of 

analysis, these two sections were combined. 

A total of 32 out of 114 participants (28%) reported at least one clothing service or sewing 

material item in Interview 1. The participants who reported these expenses reported an average of 1.56 

items for a total of 50 clothing items. The maximum number of items reported by a single participant was 

7. Table S9CD-1 provides a summary of the availability and accuracy of participant reports for Sections 

9C and 9D. 

Table S9CD-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 50 - 

 Items without a record 42 84%

 Items with a record 8 16%

 Report matched 4 50%

 Report did not match 4 50%

Items not reported in Interview 1, but had record 2 - 

S9CD.2 Availability of Records 

Of the 32 participants who reported a clothing service or sewing expense in Interview 1, 7 (22%) 

provided at least one record at the follow-up interview. Overall, participants provided records for 8 (16%) 

of the 50 items reported in Interview 1. For 7 of the 8 records, the expenditure was the only item on the 

record. For the remaining records, the participant did not know if other items were included on the record 

or not. In Interview 1, participants did not provide an amount for 3 of the items reported. None of these 

items with unknown amounts had records in Interview 2.

Due to only 7 participants having at least one record, we were unable to determine if 

demographic factors were associated with providing a record. 

We examined the availability of records by month. Of the 8 records provided, 4 were for this 

month or last month, 4 were for two months ago, and none were for three months ago as shown in Table 

S9CD-2. Table S9CD-3 shows the type of records participants used for clothing services and sewing 

materials.
Section 3: Section-by-Section Results 

3-50 CE Records Study Report

Table S9CD-2. Availability of Records by Month

Record availability This Month/ Last Month Two Months Ago Three Months Ago

Items without a record* 21 10 10

Items with a record 4 4 0

Percent with a record 16% 29% 0%

*Month was missing for 1 record

Table S9CD-3. Distribution by Type of Record Used

Type of Record Frequency Percent

Point of purchase receipt (paper/hardcopy) 3 38%

Credit card bill 3 38%

Bank records – not including credit card bill 1 12%

Self-created record (e.g., handwritten list, typed spreadsheet) 1 12%

S9CD.3 When Participants Had Records 

Accuracy of Reports

Next, we examined whether the amounts reported in Interview 1 matched the records. All 

amounts were less than $200, therefore if the record was within 10% of the amount from Interview 1, the 

two amounts were considered a match. Using this approach, Interview 1 amount and record amounts 

matched for 4 of 8 items (50%). 

In addition to being used to compare the amount of expenditures, records were also used to see 

whether participants reported the correct month of their expenditures. Only 1 of the 8 items was reported 

in the incorrect month. This item was reported one month ago, when the expense was actually incurred 

this month. 

Magnitude and Direction of Misreporting

Based on the records, participants tended to overestimate their clothing expenses by 8%. 

Expenditures reported for items purchased this month or last month were more accurate with an average 

underestimate of 5% compared an overestimate of 20% for items purchased two months ago. However 

due to such a small sample size, we could not determine if these differences are statistically significant.

The mean absolute difference between the amount on the record and the amount provided in 

Interview 1 was $6. The net difference, however, was -$3, ranging from an underestimate of $22 to an 

overestimate of $11. 

Reasons for Reports Not Matching Records

There were 4 items reported in Interview 1 that did not match the record provided by the 

participant. When the amount participants reported in Interview 1 did not match the record, participants 

were asked why the amounts differed (Table S9CD-4). Two participants indicated they guessed the 

amount and one participant reported that the record does not show all of the expenses. The fourth 

participant indicated that he paid part of the bill in a month that was not in the reference period and the 
Section 3: Section-by-Section Results

CE Records Study Report 3-51 

remainder of the bill in a month that was in the reference period. As a result, his reported amount was less 

than what was shown on the record.

Table S9CD-4. Reasons for Reports Not Matching Records.

Reason for records not matching Frequency Percent

I guessed the amount 2 50%

The receipts do not show all the expenses (e.g., shipping) 1 25%

Some other reason 1 25%

Total 4 100%

S9CD.4 When Participants Did Not Have Records 

Of the 50 clothing items reported, records were not available for 42 (84%). When participants did 

not provide a record for an item they reported, they were asked why they did not have a record (Table 

S9CD-5). The most common response, given for 67% of the items, was that participants did not keep the 

receipt. The next most common reason, cited for 14% of the items, was that the participant lost or could 

not find the receipt. Further explanations for these responses indicated that having a receipt for these 

items was not a priority because the cost was small or there was no need to return the item or service. For 

example one participant said, “I wasn’t going to rip the zipper out and give it back to [the tailor]”. 

Table S9CD-5. Reasons for not Having a Record

Reason for not having a record Frequency Percent

Someone else purchased the item/received the bill 2 5%

No receipt for such an expense (e.g., bought item from another person) 1 3%

I never received/took the receipt 2 5%

I lost the receipt 5 14%

I did not keep the receipt 24 67%

Some other reason 2 6%

Total 36* 100%

 

When participants did not have a record for an item, they were asked to recall how they came up 

with the amount they provided in Interview 1. Fifteen participants simply said that they could remember it 

or just knew the amount. Only two of these participants explained in detail how they remembered the 

amount. One participant said that he had just gone to the ATM and received a $20 bill and the item was 

$20 and change. Another participant remembered because the item was on sale, which is why she bought 

it. Ten participants said they guessed the amount. The remaining participants did not adequately elaborate 

on how they came up with their answer. 

S9CD.5 Items Not Reported in Interview 1

Two out of 114 participants had a record for clothing services that they did not report in Interview 

1. One item was purchased in the month prior to Interview 1 and another item was purchased three 

months prior to the Interview 1. The values of the unreported items were $18 and $44, for a mean of $31. 

Both participants indicated that they did not report the item because they forgot about it. 
Section 3: Section-by-Section Results 

3-52 CE Records Study Report

S14. Hospitalization and Health Insurance

S14.1 Overview

Section 14 of the CEQ asks about health insurance. Of the 114 participants, only 57 reported 

having any health insurance payments in the past three months – additional participants had health 

insurance, but there was no direct cost to them. The 58 participants reported health insurance for a total of 

85 different policies. The additional policies were for other individuals in the CU or even individuals 

outside of the CU such as children in college. The majority of records (65%) were reported on a monthly 

basis. Another 16% were reported on a biweekly basis, and 12% were reported on a weekly basis. For the 

remaining 7%, either the participant did not recall the period or it was irregular. Table S14-1 describes the 

availability of records for these items, as well as the consistency between the amounts reported in the 

CEQ and records. 

Table S14-1. Summary of Availability and Accuracy of Participant Reports 

Description # of Items % of items

Health insurance policies reported in the CEQ 85 -

Items without a record 48 56%

Items with a record* 37 44%

Record matched 16 59%

Record did not match 11 41%

Insurance policies not reported in Interview 1, but had record 8 -

*This includes 10 items that were reported in Interview 1, but the amount was missing

S14.2 Availability of Records 

Of the 58 participants with at least one Interview 1 report about health insurance, 31 (53%) 

provided at least one record for any policy in the CU. Overall, participants provided records for 37 (44%) 

of the 85 health insurance policies. The amount for health insurance was missing for 24 policies in the 

CEQ, but records were available for 10 of these items.

Participants were asked to provide a record for any of the payments made since the start of the 

reference period. All but two participants with records indicated that they made the same regular payment 

each month. Three of the records for items reported in Interview 1 did not have the month listed. Of the 

remaining 34 items reported in Interview 1 with a record, 10 were for a month outside of the reference 

period– more than three months before Interview 1. For the remaining 24 items, participants provided a 

total of 35 records that were within the reference period– although only one record was needed for a 

regular payment, participants sometimes had multiple months of records. Of these, 57% were from last 

month, 17% were from two months ago, and 26% were from three months ago.

We examined whether the likelihood of having a record was associated with premiums being paid 

entirely by the CU member or partially by the CU member. However there were no statistical differences 

between the two groups.
Section 3: Section-by-Section Results

CE Records Study Report 3-53 

The likelihood of participants providing at least one record for health insurance was associated 

with race/ethnicity, marital status, and housing tenure. Participants who were non-Hispanic whites were 

more likely to have at least one record than participants of other racial/ethnic backgrounds. Married 

participants were more likely to have records on health insurance than those who were not married. In 

addition, we found that owners were more likely to have records on health insurance than renters. No 

other statistically significant relationships were found between record keeping and such individual 

demographic characteristics as age, gender, education, income level, CU size, and location.

Table S14-2. Availability of Records by Demographics

Demographic Characteristic Participants Had at Least 1 Record Chi-Square Statistics

Race/Ethnicity

 Non-Hispanic white 46 63%

?

2 (1, 58) = 5.69, p=.017

 Other 12 17%

Marital Status

 Married 39 59%

?

2 (1, 58) = 3.00, p= .084 

 Not married 19 42%

S14.3 When participants had records

Accuracy of Participant Reports

Of the 37 items with records, 10 were missing the amount from Interview 1. Of the remaining 27 

items, 16 (59%) of the Interview 1 reports matched the record. Due to the small sample sizes, we did not 

have sufficient statistical power to test for demographic differences in the accuracy of matching. 

Magnitude and Direction of Misreporting

There were two outliers whose data were removed from the analyses. Both of these participants 

underestimated by over $500. One participant commented that the record was actually incorrect because 

his wife switched to an insurance company through her work, but the bill did not show this yet. The other 

participant indicated that he reported the amount for the wrong policy.

After removing the two outliers, participants still tended to underestimate the amount of their 

health insurance policies by 10%. On average, the health insurance policies were misreported by an 

amount of $14. The greatest underestimate (excluding the outliers) was $158, and the greatest 

overestimate was $43. The net difference, however, was only $6.

Due to the small sample sizes, we did not have sufficient statistical power to examine the 

magnitude of the underestimates or overestimates by demographic characteristics.

Reasons for Reports Not Matching Records

Although 50% of the Interview 1 reports for health insurance were rounded (divisible by 5), 

rounding was not associated with accuracy of reports.
Section 3: Section-by-Section Results 

3-54 CE Records Study Report

For the 11 items for which the reports did not match the records, participants were asked to 

provide a reason for the discrepancy. However, one person refused to answer the question. For 4 policies, 

participants said they guessed the amount in the first interview. For 2 policies, the participants indicated 

they were thinking of a different item – this includes one of the outliers. For 1 policy, the participant 

stated that the receipt was not the most recent receipt. Another participant indicated that he “was looking 

at the wrong thing last week – was looking at the pay stub.” For one policy, the other outlier, the 

participant indicated that the record was incorrect because his wife was no longer on that policy. One 

participant simply did not know why the two amounts did not match.

S14.4 When participants did not have records 

There were 48 reported health insurance policies in the CEQ where a valid health insurance

record was not provided. For 4 of these items, however, the participant provided a record but it did not 

have an amount on it. For the remaining 44 items, participants were asked why they did not have a record. 

As participants could select more than one option, a total of 51 selections of a variety of reasons are 

shown in Table S14-3. The most common reason was that they did not keep the receipt (27%), followed 

by such reasons as the participant did not personally incur the expense or receive the bill (21%), there was 

no receipt for such an expense (18%), or they had online or other non-paper records. One case mentioned 

"other" reasons. 

Table S14-5. Reasons for not Having a Record

Reason for not having a record Frequency Percent

Someone else purchased the item/received the bill 11 21%

No receipt for such an expense (e.g., bought item from another person) 9 18%

I never received/took the receipt 1 2%

I lost the receipt 2 4%

I did not keep the receipt 14 27%

I did not gather the receipt for this interview 4 8%

Some other reason: online records 9 18%

Some other reason: all other reasons 1 2%

Total 51 100%

S14.5 Items Not Reported in Interview 1

Five participants did not report a health insurance policy in Interview 1, but had records at the 

follow-up interview. These participants had records for insurance payments for 8 policies. 

Of the 8 policies, only 5 had an amount provided. Amounts provided were since the start of the 

reference period and averaged to $524, ranging from $21 to $1,540.

Qualitative data indicate that four of the policies were for Blue Cross-Blue Shield and one was for 

United Healthcare. Two other policies were for vision and dental plans; participants might have thought 

only about medical coverage when asked about “health insurance” at the first interview. The FR noted for 

the last policy that the “participant maintains a spreadsheet that only shows a monthly amount, not a 

total.”
Section 3: Section-by-Section Results

CE Records Study Report 3-55 

When asked to elaborate, participants provided nine explanations. Not all of the responses to this 

item explain the discrepancy. For 2 of the items, participants admitted that they forgot to report the item. 

For another 2 items, participants said that they did not know the amount during the first interview. In 

addition, for 2 other items, participants claimed that they mentioned the expenditure during the earlier 

visit, although no Interview 1 report was provided. One had found the premium receipt for another 

household member but did not think she had been asked specifically about it during the first interview.

In addition there were 24 health insurance policies reported in Interview 1 with an amount 

missing. Records were available for 10 of these policies. The mean amount was $1,116 with a range from 

$0 to $1,740. All but one of these amounts was on a monthly basis. The remaining amount was biweekly.

S17. Subscriptions, Memberships, Books, and Entertainment 

Expenses 

S17.1 Overview

Section 17A of Interview 1 focuses on subscriptions and memberships. Of the 114 participants, 

51 reported at least one item in Interview 1. On average, these 51 participants reported 2.1 subscriptions 

or memberships per household for a total of 105 subscriptions/memberships reported in Interview 1. 

Table S17-1 provides a summary of the availability and accuracy of participant reports. For each item, 

participants were asked to provide an amount since the start of the reference period and for the month of 

the interview. We consider the record having an item if it included either the amount since the start of the 

reference period or for this month. The “report matched” statistic in the table below is for the total amount 

since the start of the reference period. Details for the amount matching for the month of the interview are 

below. 

Table S17-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Total items reported in Interview 1 105 - 

 Items without a record* 49 47%

 Items with a record* 56 53%

 Report matched 30 61%

 Report did not match 19 39%

Items not reported in Interview 1, but had record 2 - 

*Includes 2 items where amount was missing on CEQ and 5 items where amount since start of the reference 

period was missing on record.

S17.2 Availability of Records 

Of the 51 participants reporting a subscription or membership in Interview 1, 33 (65%) had at 

least one record for the reported item(s). Overall, participants had records for 56 (53%) of the 105 

subscriptions/memberships reported in Interview 1. Availability of the records was not related to any of 

the demographic variables.
Section 3: Section-by-Section Results 

3-56 CE Records Study Report

In Interview 1, participants were asked to provide the total for the past three months and the 

amount paid this month. Of the 56 records provided, 5 were missing the total amount for the past three 

months and one was missing the amount for this month, and 5 were missing the month on the record. Of 

the 51 subscriptions/memberships where the month was provided on the record (2), 27% were for the 

month of Interview 1, 27% were for the month prior, 49% were for two months prior, and 33% were for 

three months prior. Participants could have records for more than one month.

For the 105 subscriptions/memberships reported in Interview 1, participants indicated if they 

were for books or magazines, season tickets, health or vacation clubs, or fees. Due to small cell sizes, we 

examined the likelihood that participants provided a record by the type of subscription or membership 

using chi-square analysis. Participants were most likely to provide records for books or magazines and the 

least likely to provide records for fees and memberships. 

Table S17-2. Availability of Records by Type of Item

Type of item (CEQ values) Items in 

Interview 1

Items with 

Record

Percent with 

Record

Books/Magazines (Item Codes 1-2) 45 29 65%

Season Tickets (Item Codes 3-4) 5 2 40%

Health or vacation clubs (Item Codes 6-9) 42 24 57%

Fees and memberships (Item Codes 10-11) 13 1 8%

?

2 (1, 105) = 13.71, p = .003

S17.3 When Participants Had Records 

Accuracy of Participant Reports 

Next, we examined whether the amounts reported in Interview 1 matched the records for both the 

total amount since the start of the reference period and the amount reported “this month.” For the amount 

since the start of the reference period, the analysis was limited to the 49 items that provided an amount on 

Interview 1 and on the record. If the amount on the record was $200 or less and was within 10% of the 

amount from Interview 1, the two amounts were considered a match. A 5% range was used for matching 

for amounts greater than $200. Using this approach, Interview 1 amounts since the start of the reference 

period and record amounts matched for 30 of 49 items (61%) with records. Interview 1 amounts for just 

the month of the interview – compared to the total for the entire reference period – matched the records 

for 17 out of 55 items (31%). This included items for which the amount was $0 on both Interview 1 and 

record.

The only demographic variables for which accuracy of reporting subscription or membership 

expenses differed were marital status and housing tenure. Married participants were slightly less likely to 

have accurate records for subscriptions or memberships. A total of 60% of married participants had 

accurate records, compared to 63% of unmarried participants. Controlling for other demographic 

characteristics, this difference was significant, ?

2 (1, 49) = 6.44, p = .011. The difference in accuracy was 
Section 3: Section-by-Section Results

CE Records Study Report 3-57 

greater by housing tenure: a total of 79% of renters had accurate records, compared to 54% of owners. 

This difference was marginally significant, ?2 (1, 49) = 3.77, p = .052. 

Magnitude and Direction of Misreporting

The records showed that participants tended to overestimate the amount they paid for 

subscriptions and memberships by 16%. On average, participants with records misreported their 

subscription and membership expenses by $17. The mean net difference was -$1, meaning that more 

people overestimated, but items that were underestimated were more expensive. The greatest 

underestimate was $250 and the greatest overestimate was $121. 

There were too few items to determine if there were differences in accuracy of reporting by the 

type of subscriptions and memberships. There were significant differences in accuracy by two 

demographic variables: CU size and education. As shown in Table S17-3, participants in 2- or 3-person 

CUs were more likely to overestimate. Participants with a high school education or less were also more 

likely to overestimate their reports. 

Table S17-3. Accuracy of Subscription/Membership Expense by Demographics

Demographic 

Characteristics

Items with 

Records

Overestimate

(Underestimate) Regression Statistics

CU size

 1 14 7%

 2-3 28 26% Z(1, 49) = 3.49, p = .062

 3+ 7 (8%)

Education

 HS or less*,** 7 67% *?2 (1, 49) = 4.05, p = .044

**?2 (1, 49) = 5.77, p = .016 Some college* 11 3%

 College + ** 31 10%

Reasons for Reports Not Matching Records

For each subscription or membership reported by a participant, if the amount did not match what 

was reported in Interview 1, participants were asked why the amount was different than the reported 

amount. There were 19 items reported in Interview 1 that did not match the record provided by the 

participant. However, the follow-up question was not asked for one pretest case due to differences in the 

programming logic at that time. The reasons participants gave for amounts not matching varied, such as 

that the Interview 1 amount included a tip not shown on the record, the participant had renegotiated the 

amount, or the participant did not report the amount for the correct reference period (Table S17-4). One 

participant reported a monthly amount rather than the amount for all three months; another reported the 

amount that will be paid at the end of the year, rather than reporting the amount paid during the reference 

period. 
Section 3: Section-by-Section Results 

3-58 CE Records Study Report

Table S17-4. Reason for Records Not Matching

Reason for records not matching Frequency Percent

I guessed the amount 6 33%

One or more receipts is missing 2 11%

The receipts include additional items besides this expense 2 11%

Some other reason 8 44%

Total 18 100%

S17.4 When Participants Did Not Have Records 

Participants did not provide records for 49 out of 105 of the subscriptions and memberships 

reported. Participants who did not have a record cited a variety of reasons for not having one (Table S17-

5). Most participants said they did not receive or take the receipt, or they provided some other reason. 

Table S17-5. Reason for Not Having a Record

Reason for not having a record Frequency Percent

I thought I had this expense, but I actually did not 1 2%

Expense was actually for a different time period 2 4%

Someone else purchased the item/received the bill 2 4%

No receipt for such an expense (e.g., bought item from another person) 5 10%

I never received/took the receipt 14 29%

I lost the receipt 2 4%

I did not keep the receipt 4 8%

I did not gather the receipt for this interview 3 6%

Some other reason 12 25%

Used a record in Int1 3 6%

Total 48 100%

 

Participants who did not have a record were asked how they came up with their answer in 

Interview 1. For almost all of the items (29), participants indicated that they came up with the amount 

from memory. Participants reported guessing, asking someone else, or looking in their checkbook for 

only one item. The remaining descriptions were unclear.

S17.5 Items Not Reported in Interview 1

Six participants provided a record for a subscription or membership that had not been reported in 

Interview 1. In total, there were records for 8 unreported items. Most of the unreported items (6 of 8) were 

books or magazines, 1 was season tickets, and 1 was a health or vacation club. Only one of the unreported 

subscriptions/memberships was from this month. Three were from two months ago, and four were from 

three months ago. The unreported subscriptions/memberships had amounts ranging from $18 to $450 

with an average of $84. The participants said the reason they did not report these items was because they 

forgot. One explained that he forgot because he discontinued his subscription. Another forgot because her 

husband paid for it. 
Section 3: Section-by-Section Results

CE Records Study Report 3-59 

There were two subscriptions/memberships that were reported in Interview 1 without an amount, 

but participants provided a record for them in the second interview. The average amount of these 

expenses was $104. 

S19. Miscellaneous Expenses

S19.1 Overview

This section of Interview 1 asks participants about their purchases of items that do not fit into the 

previous sections. Examples of these expenses include entertainment, pets, professional fees, and home 

services. Of the 114 participants, 89 (78%) reported at least one of these items in Interview 1. These 89 

participants reported a total of 289 items, for an average of 3.2 items per participant. Table S19-1 

describes the availability of records for these items, as well as the consistency between the amounts 

reported in Interview 1 and records.

Table S19-1. Summary of Availability and Accuracy of Participant Reports

Description # of items % of items

Items reported in Interview 1 289 - 

 Did not have record for monthly expenditure 199 69%

 Had a record for monthly expenditure* 90 31%

 Report matched 55 63%

 Report did not match 33 37%

Items not reported in Interview 1, but had record 6 - 

*Includes 2 items where item was reported in Interview 1, but the amount was missing

S19.2 Availability of records 

Of the 89 participants reporting in item in Interview 1, 45 (51%) provided at least one record for 

the amount of the item. Overall, participants provided records for only 90 (31%) of the 289 items reported 

in Interview 1 As detailed in the sections below, the availability of records varied by participants’ 

demographic characteristics and type of purchase. 

Logistic regression was used to determine if demographic characteristics were associated with 

having at least one record. Controlling for all the other demographic characteristics, homeowners were 

5.1 times more likely to provide at least one record compared to renters, ?

2 (1, 114) = 4.46, p = .035. 

Unmarried people were 5 times more likely than married people to provide a record, ?

2 (1, 114) = 3.03, p 

= .082. Participants from the Washington, DC-area were also about 4 times as likely to have a record 

available compared to those from North Carolina, ?

2 (1, 114) = 3.44, p = .064. 

Simple chi-square analysis was used to investigate the possibility that records might be available 

for more significant purchases. Indeed, there was significant association between the type of purchase and 

record availability, ?2(6, 289) = 27.0, p < .001. Using GEE chi-square analysis, controlling for clustered 

data, we were able to determine which types of items were significantly different from other types. 

Professional fees, compared to flowers/gardening, child services, pets, and stamps/lotteries, were more 
Section 3: Section-by-Section Results 

3-60 CE Records Study Report

likely to have a record. Similarly, home service items were more likely to have a record compared to pets 

and stamps/lotteries. 

Table S19-2. Availability of Records by Type of Item

Type of Item Items Items with Record Percent with Record

Professional fees (Item codes 2-5) 24 14 58% 

Flowers/gardening (Item codes 1,6) 75 24 32% 

Home services (Item codes 7-10) 43 22 51% 

Child services (Item codes 13-16) 54 12 22% 

Pets (Item codes 17 -19) 70 16 23% 

Stamps/lotteries (Item codes 11-12) 20 1 5% 

Food/entertainment (Item codes 20-22) 3 1 33%

Overall 289 90 31%

Note: Catering/entertainment excluded due to the small sample size (n = 3).

We also anticipated that records would be available for more recent purchases. However, we 

found no statistically significant association between month of purchase and record availability.

S19.3 When Participants Had Records 

Accuracy of Participant Reports

There were 88 items for which participants provided a record in Interview 2 and reported an 

amount in Interview 1. Of these items, 55 (63%) matched Interview 1 reports. 

We examined the likelihood of having a record by type of item. Due to small cell sizes for certain 

types of items, we used simple chi-square analysis, instead of clustered data analysis using GEE. Since 

this does not control for the fact that some participants reported multiple items, the results may be 

somewhat skewed by participants who reported a larger number of items in Interview. As in the analysis 

of record availability, there were significant differences by type of item, ?2 (6, 88)= 16.91, p < .010). 

Because these figures are based on small sample sizes, these conclusions should be considered with 

caution. 

Table S19-3. Accuracy of Reports by Type of Item

Type 

Items with 

Records Matching Reports Percent Matching 

Professional fees (Item codes 2-5) 13 10 77%

Flowers/gardening (Item codes 1,6) 23 14 61%

Home services (Item codes 7-10) 22 18 82%

Stamps/lotteries (Item codes 11-12) 1 1 100%

Child services (Item codes 13-16) 12 2 17%

Pets (Item codes 17 -19) 16 9 56%

Food/entertainment (Item codes 20-22) 1 1 100%

Overall 88 55 63%
Section 3: Section-by-Section Results

CE Records Study Report 3-61 

There were also several differences in the likelihood of reports and records matching by 

participants’ demographic characteristics. Controlling for other factors, women were less likely than were 

men to have matching reports and records. There was also suggestive evidence of differences by income: 

those with between $30,000 and $60,000 were slightly less likely to match than those with income greater 

than $60,000. 

Table S19-4. Accuracy of Home Furnishings Reports by Demographics

Demographic Characteristics Items with Records Percent Matching Chi-Square Statistics

Gender

 Women 53 53% 

?

2 (1, 88) = 5.81, p = .016 

 Men 35 77% 

Income

 Less than $30K 10 50% 

*?2 

 $30k - $60K* 36 58% (1, 88) = 2.82, p = .092

 More than $60k* 42 69% 

In addition to the analysis of the amounts of reports and records, we also examined the extent to 

which the time periods did not match. For example, how often did the participant report the item being 

purchased two months ago, but the record indicated the purchase was only one month ago? Out of the 58 

records where the month was provided, we found that the months reported in Interview 1 matched the 

record for 40 items—a match rate of 69%.

Magnitude and Direction of Misreporting

According to the records, participants tended to slightly overestimate their reported amounts by 

3%. Participants misreported their miscellaneous items by an average of $14. The greatest underestimate 

was $297, and the greatest overestimate was $100. The average net difference between the amount on the 

record and the participant’s report was only $4. We analyzed the magnitude of misreporting by month of 

record, type of item, and demographics as described below. 

There was a significant difference in the magnitude of misreporting by month for items that has 

both the month listed on the record and an amount provided in Interview 1. Expenses that were reported 

each month of the reference period (i.e., same amount each month) were more accurate compared to 

expenses that occurred two months prior to the interview which tended to be slightly overestimated, (?

2 (1, 

56) = 3.35, p = .067). 

There were no significant differences by type of item and only one difference for demographic 

characteristics. Non-Hispanic whites slightly overestimated their items by 5% compared to persons of 

other races and ethnicities who underestimated their items by 22%, (?

2

(1, 88) 4.94, p = .026). 

Reasons for Reports Not Matching Records

Again, we examined whether rounding (providing amounts divisible by 5) in Interview 1 led to an 

increased rate of non-matching amounts. Participants rounded Interview 1 reports for 71% of the items, 

but rounding was not associated with the accuracy of reports. 
Section 3: Section-by-Section Results 

3-62 CE Records Study Report

The participants’ reports did not match the records for 33 out of 88 items (38%). Six of these 

items were “short” cases in which additional follow-up information was not collected due to the large 

number of items participants reported. For the remaining 27 items, participants selected reasons from a 

list to explain why the amounts did not match. Because one participant selected more than one response, 

there were 28 explanations in total. As in the previous sections, the majority of participants said the 

reports and records did not match because they guessed or forgot the amounts. The remaining reasons 

varied and are shown in Table S19-5. One participant who gave an incorrect amount from memory said 

the fee must have increased without him knowing it. Another said she did a calculation and must have 

made a mistake. 

Table S19-5. Reasons for Reports Not Matching Records

Reason for records not matching Frequency Percent

I guessed the amount 15 54%

I was thinking of a different item 1 4%

I do not usually pay this bill/have this expense 1 4%

I forgot for other reasons 3 11%

The receipts do not show all the expenses (e.g., shipping) 1 4%

The receipts include additional items besides this expense 2 7%

One or more receipts is missing 1 4%

One amount includes tax 1 4%

Some other reason 3 11%

Total 28 100%

S19.4 When Participants Did Not Have Records 

There were 199 items reported in Interview 1 for which participants did not provide a record in 

Interview 2. For 16 of these items, FRs recorded that there was a record, but there was no amount listed 

on the record. These items were mistakenly coded as having records, and therefore did not receive the 

follow-up question. For an additional 3 items, participants either refused to answer or answered Don’t 

Know. For the remaining 180 items, the reasons participants gave for not providing a receipt are shown in 

Table S19-6. For two items, participants selected more than one answer.

The most common reason, given by almost half of the participants, was that the participant did 

not keep the receipt. Participants often elaborated that they did not keep receipts for small items. One 

participant who did not keep the receipt explained, “I try to throw them out because I have too many 

papers.” Another explained about her Walmart purchase, “You don't really need a receipt, because if you 

need to return something, I can show my ID and exchange it.” 

When participants did not have a receipt for an item, they were asked how they came up with the 

amount in Interview 1. Participants said they guessed the amount for 29 items and remembered the 

amount for 102 items. One participant said the amount was memorable because “it is a purchase that I 

make every two weeks,” while another said it was memorable because it was a purchase that he rarely 

makes. Among the participants who provided other explanations were a participant who said he “went on 

1800flowers.com and saw the price” and a participant who got the price from his bank statement.
Section 3: Section-by-Section Results

CE Records Study Report 3-63 

Table S19-6. Reasons for not Having a Record

Reason for not having a record Frequency Percent

I thought I had this expense, but actually I did not 1 <1%

Expense was actually for a different time period 1 <1%

Someone else purchased the item/received the bill 22 12%

No receipt for such an expense (e.g., bought item from another person) 13 7%

I never received/took the receipt 21 12%

I lost the receipt 6 3%

I did not keep the receipt 90 49%

I did not gather the receipt for this interview 12 7%

Used a record in Interview 1 1 <1%

Some other reason: Record is online 8 4%

Some other reason: Receipt not itemized 3 3%

Some other reason: All other reasons 4 2%

Total 182 100%

S19.5 Items Not Reported in Interview 1

Four participants provided records for a total of 6 items not reported in Interview 1. These items 

were in the gardening (1 item), housekeeping (2 items) and toys and crafts (3 items) categories. Two of 

these purchases were from the month prior to the interview, one was from two months ago, and two were 

from three months ago. One of the items was the same amount each month. The average amount of the 

six items was $609, with prices ranging from $2 to $3,115. However, we believe that the item reported as 

$3,115 is a mistake as it was listed as “kids craft material”. It’s possible that the FR tried to type in the 

dollars and cents. Since the instrument does not allow cents, the FR might have typed $3,115 instead of 

$31.15. Participants said they did not include these items in Interview 1 reports for various reasons, 

including that they did not pay for the item (3 items), they forgot about it (1 item), or they thought it was 

from a different time period (1 item). 

S22A. Gross Income

S22A.1 Overview

This section of Interview 1 asks about individuals’ gross income from the past 12 months. During 

Interview 1, 82 participants reported gross income for 120 CU members. There were no missing data on 

the amount of Interview 1 reports. In Table S22A-1, we describe the availability of records for these 

income reports, as well as the consistency between the amounts reported in Interview 1 and records.
Section 3: Section-by-Section Results 

3-64 CE Records Study Report

Table S22A-1. Summary of Availability and Accuracy of Participant Reports

Description # of Items % of items

Income reported in Interview 1 120 - 

 Did not have record for income 69 58%

 Had a record for income* 51 43%

 Report matched 22 50%

 Report did not match 22 50%

Income not reported in Interview 1, but had record 0 - 

*Includes 7 items where amount was missing on CEQ

S22A.2 Availability of Records 

Of the 120 Interview 1 reports, 51 (43%) provided income records in Interview 2. As shown in 

Table S22A-2, non-Hispanic whites were more likely to have records compared to other racial/ethnic

groups. Participants were less likely to provide records for themselves than for other members of the 

consumer unit. A total of 36% of participants who reported income for themselves in Interview 1 

provided a record for their own income. In contrast, they provided a record for 51% of other CU 

members for whom income was reported in Interview 1. This difference is marginally statistically 

significant. 

Table S22A-2. Availability of Records by Race/Ethnicity

Demographic Characteristic Participants Had at Least 1 Record Chi-Square Statistics

Race/Ethnicity

 Non-Hispanic white 87 52% ?

2 (1, 120) =11.0, p < 0.001

 Other 33 18%

CU Member

 Self 67 36% ?

2 (1,120) =2.77, p = .010

 Other CU member 53 51%

S22a.3 When Participants Had Records 

Of the 44 income reports for which participants provided records, exactly half of the reports 

matched3the record. On average, participants underestimated income by 2%. The net difference between 

the record and report was -$1,348 on average, ranging from -$28,000 to $10,421. Among reports that did 

not match (19 items), 14 reports underestimates and 5 reports were overestimates. Although only 5 

reports were overestimates, these incomes were greater, which is why the net difference between the 

record and report is negative. 

Differences by Period

Interview 1 asks for income in the past 12 months. For just over half of the reported incomes, 

however, participants provided records from the past calendar year. A total of 57% of records from the 

 

3

For Section 22, a “match” was defined as the record being within 5% of the report.
Section 3: Section-by-Section Results

CE Records Study Report 3-65 

past 12 months matched the reports compared to 43% of records from the past calendar year. The 

difference between these figures, however, is not statistically significant. 

Differences by Demographics 

As shown in Table S22A-3, Chi-square tests revealed that participants from the DC area were 

more likely than NC participants to have reported an amount that matched the record. In addition, 

participants’ reports for their own income were more accurate than reports about other CU members’ 

income. No statistically significant relationships were found between reporting consistency and 

participant demographic characteristics: age, race/ethnicity, gender, education, or income level.

Table S22A-3. Accuracy of Reports by Location and CU Member

Demographic Characteristics Items with Records Percent Matching Chi-Square Statistics

Location

 North Carolina 38 45%

?

2 (1,44) = 3.1 p = 0.079

 DC area 6 83%

CU Member

 Self 21 67%

?

2 (1,44) = 4.5, p = 0.035

 Other CU member 23 35%

Reasons for Reports Not Matching Records

Although there were 22 reported income amounts that did match the records, the follow-up 

question about the reason for the discrepancy was not asked for all of them. If the reference period on the 

record was not the same as the reference period in the question (the past 12 months), the follow-up 

question was not asked because the reason for the discrepancy was obvious. In addition, if the participant 

provided a range for their income, instead of a specific number, the follow-up question was not asked.

Of the remaining 11 non-matching reports, 3 additional participants said that the records referred 

to different time periods than the reports. Three others stated that their income varied weekly or monthly, 

making it hard to recall the total income for the past 12 months. Two participants indicated that the record 

was incorrect – it did not include all of the income received. Two others explained that they had given an 

incorrect amount from memory at the first interview. One participant indicated that he provided the net 

income instead of the gross income in Interview 1. 

S22A.4 When Participants Did Not Have Records 

Participants who did not provide a record for income cited various reasons, as shown in Table 

S22A-4. This table combines the quantitative data of the closed-ended responses and qualitative data of 

the open-ended response to the "other reason" category. The 68 participants who did not provide income 

records in Interview2 provided a total of 70 explanations. A total of 27% said they had records but did not 

gather them for the interview and 20% indicated that someone else had the records. Only 11% of 

participants said they never received the records and 7% said there were no records for the income. 
Section 3: Section-by-Section Results 

3-66 CE Records Study Report

Table S22A-4. Reasons for Not Having Records

Reason for not having a receipt Frequency Percent

Someone else kept the records 14 20% 

There was no record for the income/ paid in cash 5 7% 

I never received/took the payment records 8 11% 

I lost the records 5 7% 

I did not keep the record 7 10% 

I did not gather the records for this interview/ records are elsewhere 19 27% 

Some other reason: online records 8 11% 

Some other reason: all other reasons 4 6% 

Total 70 100% 

Of the four “other” responses, the FR simply recorded “contractor” for one. This might be 

another case of cash payment, but that is not clear. Two participants explained that the record referred to a 

different time period. The fourth said “there's different fees for different patients.” This participant had 

given similar responses to other questions and apparently does not have a steady income due to being paid 

varying amounts for different services, and both the number of patients and the services provided vary 

from week to week. 

When participants did not provide any records for gross income they were asked how they came 

up with the amount they provided in Interview 1. As was true in the other sections of the interview, most 

participants said they remembered (25 items) or guessed (11 items) the amount. Several mentioned that 

they could remember because they had done their taxes recently. One participant who guessed said, “You 

had a range in the showcard and I just picked one.” Additionally, two participants said they looked up the 

amount online, two said they did mental calculations, and one said she asked someone else. One of the 

participants who remembered the amount said he had just received his W-2s. 

S22A.5 Items Not Reported in Interview 1 

No participants provided a record for income that was not reported in Interview 1.

S22B. Last Pay

S22B.1 Overview

This section of Interview 1 inquired about individuals’ income from their most recent pay period. 

Of the 114 participants, 82 (72%) reported the last pay for at least one individual in the consumer unit. 

These 82 participants provided a total of 121 reports for themselves and other CU members. Table S22B1 describes the availability of records for these items, as well as the consistency between the amounts 

reported in Interview 1 and the records.
Section 3: Section-by-Section Results

CE Records Study Report 3-67 

Table S22B-1. Summary of Availability and Accuracy of Participant Reports 

Description # of items % of items

Items reported in Interview 1 121 - 

 Did not have record for monthly expenditure 73 60%

 Had a record for monthly expenditure* 48 40%

 Report matched 19 45%

 Report did not match 23 55%

Items not reported in Interview 1, but had record 0 - 

*Includes 6 items where the amount is missing in Interview 1

S22B.2 Availability of Records 

Of these 82 participants, 40 (49%) were able to provide at least 1 record for items reported in 

Interview 1. Of the 121 items reported overall, a record was available for 48 (40%). Of these 121 reports, 

Interview 1 amount was missing for 29 (24%). The Interview 1 amount was missing for a total of 29 

(24%) of the reports, including 6 for which participants provided records in Interview 2. The distribution 

of records by reference period, when available, is shown in Table S22B-2. 

Table S22B-2. Distribution of Records by Reference Period

Period of record Frequency Percentage

One week 8 18%

Two weeks 19 42%

Month 9 20%

Quarter 1 2%

Twice a month 6 13%

Other 2 4%

Total* 45 100%

*The record period is missing for three records 

Differences by Demographics 

There was little demographic variation in the extent to which individuals were able to provide 

records. As shown in Table S22B-3, chi-square tests revealed that participants who are non-Hispanic 

white were more likely to provide any records for most recent pay than participants of other racial/ethnic 

groups. The other demographic variables (i.e., age, gender, education, CU size, housing tenure, and 

location) were not statistically significant when examining record availability. 

Table S22B-3. Availability of Records by Race/Ethnicity

Demographic Characteristic Participants Had at Least 1 Record Chi-Square Statistics

Race/Ethnicity

 Non-Hispanic white 71 48% ?

2 (1) = 10.1, p = 0.002

 Other 43 14%
Section 3: Section-by-Section Results 

3-68 CE Records Study Report

S22B.3 When Participants Had Records 

Of the 42 reports matching the records, 19 (45%) matched. The average net difference between 

the records and Interview 1 reports was -$83, with individual differences ranging from -$6,000 to $3,827.

Overall, participants overestimated their income by 2%. Under- and overestimating nearly balanced out 

with 12 participants (52%) underestimating and 11 (48%) overestimating their last pay. 

Due to the small sample sizes, we could not control for clustered data and conducted individual

cross-tabulations between the demographic characteristics (education, race/ethnicity, gender, marital 

status, age, income level, CU size, location, and housing tenure) and the accuracy of Interview 1 reports. 

Chi-square tests indicated that there were no statistically significant differences by these demographic 

characteristics. 

When the amount on the record did not match the amount provided in Interview 1, participants 

were asked to explain why. Some participants said their reports were inaccurate because the pay typically 

varies from paycheck to paycheck. Others were unclear about the reference period. For instance, one 

participant said, “I incorrectly gave a total month’s pay, whereas my last pay month was a partial month.” 

Discrepancies were also caused by reports and records differing with respect to net pay versus gross pay. 

Other explanations participants gave were that they forgot about receiving a bonus or they forgot to 

account for having worked an atypical number of hours. Several participants said they just did not know

their exact pay when they were asked in Interview 1.

S22B.4 When Participants Did Not Have Records 

The 73 participants who did not provide any records for last pay cited various reasons for not 

having a record (Table S22B-4). The most common reason participants gave for not having a record was 

that they did not receive one (24%). Some participants explained that this was because the pay was 

received through a direct deposit or because they had been paid in cash. One of these participants noted 

that it would have been possible to print out a record, but she had not done so. FRs reported that for two 

items, participants provided documentation but it was not counted as a record because it did not show an 

amount.

Table S22B-4. Reasons for not Having a Record

Reason for not having a receipt Frequency Percent

I never received/took the receipt 17 24%

Someone else purchased the item/received the bill 12 17%

I did not gather the receipt for this interview 7 10%

I did not keep the receipt 10 14%

No receipt for such an expense 3 4%

I lost the receipt 2 3%

Some other reason: Record was online 9 13%

Some other reason: All other reasons 11 15%

Total 71 100%

Participants who did not have a record for most recent pay were asked how they came up with 

their response in the CEQ. A total of 20 participants said they could remember it and 11 said they 
Section 3: Section-by-Section Results

CE Records Study Report 3-69 

guessed. Three of the participants who remembered the amount said it was because they had recently 

received a pay check. One participant who guessed said he gave the average amount of his pay checks. 

Similarly, 5 participants said they did a calculation to come up with their response. The types of 

calculations varied and included dividing salary by the number of pay periods as well as multiplying 

hourly wage by number of hours worked. Three participants said they looked at a paystub to determine 

the amount, 1 said he looked online, and 1 asked the person whose pay was in question. 

S22B.5 Items Not Reported in Interview 1

No participants provided a record for income that was not reported in Interview 1.

4 

CE Records Study Report 4-1 

4 Participant and FR Debriefing

The following section includes the results of the Interview 1 and Interview 2 debriefings. Full 

frequency tables are provided in Appendix C. In addition, comments provided by the FRs throughout data 

collection are provided in this section. As a significant number of changes were made to the debriefing 

questions between the pretest and main data collection, the results below exclude pretest participants. 

4.1 Interview 1 Debriefing

Of the 107 non-pretest participants who participated in Interview 1, 102 (95%) thought of the 

interview as just about right in terms of its length. Nearly half (44%) considered it very easy and another 

38 percent somewhat easy. Approximately three quarters of the participants were extremely certain 

(35%) or quite certain (41%) that the responses they gave on the survey were accurate and 55% reported 

that they rarely or never guessed the costs of their expenses. A majority of participants said that some 

sections of the survey required more guessing than others. The three sections in which the greatest 

number of participants said they guessed were Section 9A, Clothing (39%); Section 22, Income (19%); 

and Section 4D, Utility Services (14%). 

Nearly half (48%) of the participants expressed that they were extremely knowledgeable of 

expenditures made by other CU members and 34% said they were quite knowledgeable. Over three 

quarters (77%) of the participants said they would feel very comfortable telling someone else in their 

household about their own expenditures. 

When asked what the hardest sections to answer were, 30% of participants said Section 9A, 

(Clothing) and 16% said Section 22 (Income). A total of 25% said none of the sections were difficult. In 

contrast, when asked which sections were easiest, 23% of participants said Section 4d (Utility Services) 

and 18% said Section 2 (Rented Living Quarters), while 16% said none of the sections were easy.

Few participants offered general comments about the interviews during the debriefing. Of those 

who did, the majority said that they enjoyed the interviews and that the FRs made them feel comfortable. 

However, a small number of participants mentioned that the length and content of the interview were 

more than they expected or were prepared for. 

Advance Letter

With regard to the advance materials of the survey, a majority (71%) of the participants reported 

receiving the advance letter and 95% of those who received it said they read it (including 8% who 

reportedly skimmed it). Only four participants said they received but did not read the letter. Among them, 

three said they did not have time to read it, and one reportedly could not read it due to illness. Half of the 

participants who received the letter felt that it presented an extremely accurate description of Interview 1, 

and 43% said it was quite accurate. Only seven participants (9%) found the letter unclear. When asked 
Section 4: Participant and FR Debriefing 

4-2 CE Records Study Report

what they felt was unclear, participants said they found the legal terms in the letter confusing. Two (3%) 

participants said it caused some concerns regarding sensitive information and data confidentiality. 

One-fifth of the participants who received the advance letter felt that additional information 

should be added to the letter such as an explicit request for the various types of expense receipts/records, 

the ways these data would help BLS, as well as more friendly language. Most of the general comments 

regarding how to improve the advance letter mentioned that it should tell people that they would receive a

monetary incentive in appreciation of their participation in the study. However, respondents in the actual 

CEQ, unlike CE Records study participants, do not receive a monetary incentive.

 Nearly one-third (32%) of participants reported that they would not have participated in the 

survey if they had received the advance letter but had not been called. Just over one quarter (26%) were 

unsure whether they would participate in the survey without the advance call. 

Information Booklet

The FRs reported that 88% of the survey participants used the information booklet during the 

interview. Nearly all of the participants who used the booklet said that it was either extremely useful 

(53%) or quite useful (39%). Moreover, three quarters of the participants who used the booklet found it 

very easy to use. One participant explained, “I thought it made it easier and it was clear and concise.” 

Another said, “It was organized very well, was very helpful, and it reminded me of a lot of things I 

probably wouldn’t have thought of.” One participant who did not find it easy to use described it as 

“overwhelming.” Among the 13 participants who did not use the information booklet, seven felt no need 

for it, three found it too difficult or tedious to use, and another three cited other reasons such as a low 

level of literacy or physical inability to use the book. 

Most participants did not provide suggestions on how to improve the information book, but those 

who did provided a wide range of ideas covering two main areas: formatting and content. The formatting 

suggestions focused on the layout and appearance of the book, such as increasing the font, adding more 

graphics, or listing items in alphabetical order. One participant suggested adding boxes around the 

sections to make the amount of information appear less overwhelming. Among the suggestions relating to 

the content of the information book, one was to revise the book “to reflect what’s in the marketplace 

today.” The participant elaborated, “My combo CD/radio player has an iPod dock. One other thing that is 

not in the book is also home theater.” This echoed another participant’s comment that the information 

book is “a little dated.” A suggestion from a different participant was to remove “things that people don’t 

use, like fishing stuff.”

4.2 Interview 2 Debriefing

One of the 107 participants who completed the Interview 1 debriefing did not complete the 

Interview 2 debriefing because the interview was broken-off after Section 8. A total of 106 participants 

are included in the Interview 2 debriefing analyses.
Section 4: Participant and FR Debriefing

CE Records Study Report 4-3 

Similar to the Interview 1 debriefing, over four-fifths of the participants were extremely certain 

(39%) or quite certain (48%) that the answers they gave on the follow up interview were accurate. 

According to the participants' reports, the average amount of time they spent collecting and organizing 

their records was 45 minutes with a median of 30 minutes. The individual amounts of time ranged from 0 

minutes to 4 hours. Among those who gathered records for the interview and lived in a CU with at least 

one other person, 56% said they gathered records from other household members and 41% said they 

gathered records by themselves only. Another 3% had missing data for this question.

Approximately half of the participants reported that it was either very easy (27%) or somewhat 

easy (24%) to locate the records they needed for the interview, whereas slightly over a quarter (26%) said 

it was somewhat or very difficult (15% and 11% respectively). Nearly half (46%) of the participants 

found said it was very easy to understand their records and match them to the expenses they had reported 

in Interview 1 and 36% said it was somewhat easy.

Over two thirds (68%) of the participants reported that certain types of records were difficult to 

gather such as those for clothing and other routine expenses or purchases made via the Internet. Over one 

quarter (27%) of the participants stated that if they had referred to these records during the first interview, 

their responses would have been much more accurate and 33% said their responses would have been 

somewhat more accurate. However, one fifth of the participants did not think using these records would 

have improved the accuracy of their reports.

Availability of Records

When asked which paper bills and receipts participants routinely keep, over one third (35%) of 

the participants said that they do not save any of them, one-fifth (22%) save only those for items they 

might want to return, and another 10 percent save receipts for purchases over a certain amount. However, 

approximately one quarter (26%) of the participants claimed that they save all or almost all of the paper 

bills and receipts. 

In handling their electronic or e-mail bills/receipts, over two-fifths (43%) of the participants said 

that they save all or almost all of them while nearly one-fifth (17%) do not save any of them. Over one 

quarter (27%) said they do not receive any e-bills or e-receipts. The most common way participants said 

they save electronic or e-mail bills/receipts is by leaving them in the website or e-mail account (44%), 

followed by saving an electronic file on a computer (40%), and printing them out and storing a paper 

copy (16%). 

Most participants fell into one of two categories: those who keep their paper records for an 

extensive amount of time (91 days or longer, 43%), and those who keep paper records for a very short 

amount of time (30 days or less, 41%). Only 16% of participants keep paper records for 31 to 90 days. 

The same was true of bank or credit card statements: over half (57%) of the participants keep them for 90 

days or longer and one-third (33%) of the participants keep them for 30 days or less. 

Most participants indicated that they store their paper bills, receipts, and statements in a particular 

place, such as a box/bag (27%), a designated spot in their home or office (25%), a file cabinet (19%), a 
Section 4: Participant and FR Debriefing 

4-4 CE Records Study Report

wallet/purse/briefcase (13%), or somewhere else (5%). Approximately one tenth (11%) of the 

participants said they do not store these records in any particular location. 

Fewer than one fifth (16%) of the participants reported using computer software or an Internet

site to keep track of their expenses. These included Excel, QuickBooks, Quicken, Microsoft Money, 

MoneyWell, Mint.com, and Google. Over half (59%) of the participants said that they do not use a 

checkbook register to keep track of expenses paid by check, and another 7 percent do not have a checking 

account or do not make any payments by check. Approximately one-third (34%) of the participants 

claimed to be extremely organized (10%) or very organized (24%) with their receipts and records, onethird (34%) moderately organized, and another one third slightly organized (21%) or not at all organized 

(11%).

Gathering Records

When asked about the likelihood that they would gather their receipts and records for another 

interview if requested to do so, a majority of the participants said they would be either completely likely 

(33%) or very likely (38%) to do so, while nearly a quarter (24%) said they would be moderately likely. 

Only 6 percent of the participants said they would be slightly likely or not at all likely to gather receipts 

and records for another interview. However, if participants were not paid an incentive for the interview, 

over one-third said they would be “not at all likely” to participate. Fewer than a quarter felt they would be 

very likely (17%) or completely likely (7%) to respond to the interview without getting paid.

Over three quarters of the participants considered it very likely (43%) or completely likely (35%) 

that they would maintain records of their expenditures if they agreed to do one of these interviews again 

in three months. Only 4 percent said they would be slightly likely or not at all likely to maintain records 

in preparation for another interview. 

Approximately half (48%) of the participants reported having used the receipt/record envelope 

that was provided to them the week prior to the follow-up interview. Among those who did not use it, 

over two fifths (42%) said that they did not have enough receipts to bother with it. Another 16 percent 

each said that their receipts/records were already organized and that they used a different system to store 

them. Slightly over one tenth (13%) of the participants admitted that they had forgotten to use it. The 

"other" reasons were centered on the explanation that they had been too busy to get to this matter. Of 

those who did use the envelope, 59% found it very helpful and 8% extremely helpful. 

FR Debriefing (Post-Interview 2)

FRs were asked to complete ten debriefing questions about the interview immediately after 

completing Interview 2. Based on their field observation, in nearly two-thirds (63%) of the interviews, it 

was very easy for the participants to understand the interview while in 9% of the interviews it was 

somewhat or very difficult for the participants to understand the interview. 

According to the FRs, over half (55%) of the participants often or always tried to match and 

reconcile their receipts with their responses (31% and 24%, respectively), but nearly one quarter of the 

respondents rarely or never tried to do so. 
Section 4: Participant and FR Debriefing

CE Records Study Report 4-5 

In nearly 60 percent of the interviews, the FRs found it either very easy (33%) or somewhat easy 

(25%) to understand the receipts and map them to the expenses the respondent reported in Interview 1. 

Still, it was somewhat or very difficult (8% and 4%, respectively) to do so in over one-tenth of the 

interviews. 

In slightly over half of the interviews, the FRs indicated that participants either made a great deal 

of effort (16%) or a fair amount of effort (37%) to gather receipts for the interview. In 55 percent of the 

interviews, it was very or somewhat easy for the respondents to use the receipts they collected to validate 

their reported expenditures (25% and 30%, respectively) whereas it was very or somewhat difficult to do 

so in nearly a quarter of the interviews (8% and 14%, respectively).

The FRs provided a total of 241 responses regarding the types of receipts the participants used to 

back up their reports. The most common type of receipts maintained by the participants are bills for 

telephone, utility, mortgage, and other similar expenditures (24%), followed by hardcopies or point of 

purchase receipts (20%), bank statements (15%), credit card bills (11%), check books (11%), self-created 

records (7%), and price tags (3%). Most of the "other" types of receipts are pay stubs, W-2 forms, and 

property tax bills.

For approximately one third of the participants, the receipts were quite organized (19%) or 

extremely organized (15%) whereas for another two fifths of the participants, these records were slightly 

organized (16%) or not organized at all (25%). However, only in two of the items, did the FRs feel that 

the participants intentionally avoided reporting an expense in order to save time or for other reasons. 

General Open-Ended Comments at Follow Up

In addition to the close-ended debriefing questions, the participants and FRs were asked to 

provide open-ended comments on a variety of topics regarding the study. These are summarized in the 

subsequent sections. 

Envelope 

Few participants gave suggestions about the receipt envelope. A small number of participants 

suggested that the envelope be bigger, either legal size in length or larger in both dimensions; one 

participant suggested 9 × 12 inches. 

Other Participant Comments about Using Receipts and Record Matching 

Most participants had no additional comments. Those who did mostly indicated that they were 

frustrated by the nature of the second interview and did not understand why they were asked to “prove” 

their expenditures with receipts for specific items or categories. In additional comments, participants 

suggested that it would be better to ask them to prospectively save and gather receipts rather than doing it 

retrospectively. For instance, one participant said, “If you want more accurate records of purchases, ask 

that the records be gathered prior to the interview, instead of after.”4 Many of the participants clearly did 

not keep detailed records of some of their expenditures, are not used to doing so, and thus were unable to 

 

4Typographical, spelling, and grammatical errors by FRs have been corrected in all quotations in this section.
Section 4: Participant and FR Debriefing 

4-6 CE Records Study Report

do so for this study. This is especially true for retail expenditures and point-of-sale receipts. The receipt 

envelope was not particularly useful to participants because they could not save receipts they would not 

have already saved. They were only finding receipts they already had. 

A few participants in this study expressed surprise at how much they were spending on clothing.

This finding is interesting because if participants were asked to prospectively gather receipts, the act of 

doing say may affect their behavior towards spending and purchasing. 

FR Comments about Recordkeeping

Several challenges for this kind of study emerge from the comments made by the field FRs when 

asked to provide comments about participants’ use of receipts and participants’ ability to match receipts 

to the reported expenditures. The most general is that many participants were not used to keeping detailed 

track of their expenditures. They do not routinely keep point-of-sale receipts and do not keep other 

records of where their money comes from or goes. Even when they know that they will be asked to 

produce documentation of income and expenditures, they are in such a habit of not taking or of 

immediately disposing of receipts that they continue to do so. In other items, study participants had many 

receipts but they were too disorganized to be useful. These were probably consumers who are not used to 

thinking about what they spend in various consumption categories: they could accumulate receipts but not 

use them to understand their spending.

Many participants in the study had difficulties with the reference dates for utility bills. Whether in 

formal recordkeeping or just in their own minds, they did not organize their expenditures according to the 

bill date, but rather according to when they paid or when they received their bills. 

Another problem for this study is that some participants who make extensive use of credit cards 

and online and check payments think in terms of vendors, and not of product categories. They do not 

think of separate utility categories when utilities such as telephone, television, and Internet are bundled, 

and they do not think of separate product categories when paying bills for purchases at department stores.

Furthermore, at certain stores such as Target, participants might purchase several items from several 

different categories. If they are using a credit card statement as the record, they cannot discern the 

individual costs for items purchased.

Some participants in multi-adult CUs did not know the incomes or expenditures of the other 

adults. They were reluctant to obtain records for the second interview or were unsuccessful in doing so. 

While obtaining participation and cooperation from several adults is inherently more difficult than doing 

so for only one per household, it appears to be necessary in some items. On the basis of FR judgments, it 

is uncertain whether household members would always admit that they do not know what other adult 

members in the CU (significant others, family members, or roommates who share expenses) are making 

and spending.

Another barrier was that participants were unable to provide many records for the study because 

they kept their financial records online or on a computer and were unwilling or unable to access them for 

the interview.
Section 4: Participant and FR Debriefing

CE Records Study Report 4-7 

4.3 Participant Perceptions of Accuracy 

We also examined the extent to which participants’ perceptions of the CEQ survey experience—

perceived difficulty, perception of accurate answers, degree of guessing required—were associated with

accuracy of reported expenditures in Interview 1. In this analysis, we used the “match rate” measure of 

accuracy – that is, whether the report was + / - 5% or 10% of the record. The results are shown in Table 4-

1. 

Table 4-1. Accuracy of Participants’ Reports, by Perceptions of Accuracy

Debriefing Question and Responses Number of 

Participants

Average Percent of 

Reports that Matched 

Records*

“In general, how easy or difficult was it for you to 

answer this survey?”

 Very Easy 39 61%

 Somewhat Easy 38 54%

 Neither Easy nor Difficult 11 52%

 Somewhat Difficult 8 53%

 Very Difficult 0 0%

“In general, how certain are you that the answers you 

reported on this survey are accurate?”

 Extremely Certain 32 63%

 Quite Certain 38 54%

 Moderately Certain 24 51%

 Slightly Certain 1 20%

 Not at all Certain 1 100%

“How often did you have to guess when providing the 

costs of your expenses?”

 Always 3 48%

 Often 13 53%

 Sometimes 30 50%

 Rarely 40 61%

 Never 10 64%

*Matching Criteria: we considered a report matching a record if the record was within 10% of the costs of the report for items 

that cost $200 or less or within 5% of the report for items that cost $200 or more.
Section 4: Participant and FR Debriefing 

4-8 CE Records Study Report

Two patterns emerge from these results. First, the association between perceptions of the CEQ

interview experience—perceived difficulty, perceived accuracy of responses, and degree of guessing—

and accuracy of reports is in the expected direction. That is, participants who had an easier time 

completing the CEQ provided provide more accurate reports than those who had a more difficult time 

completing the CEQ. For example, 61% of those who said it was “very easy” to complete the CEQ 

provided reports that matched the records, compared to 52% of those who said it was “neither easy nor 

difficult.” Similarly, 63% of participants who were “extremely certain” about the accuracy of their 

answers provided reports that matched the records, compared to 51% of those who said they were only 

“moderately certain.” Finally, those who said they had to guess often provided less accurate reports than 

did those who had to guess less often.

Second, the match rate is only about two-thirds even for participants who said the CEQ was “very 

easy” to complete, those who reported being “extremely certain” of their responses, or who said they 

“never” had to guess. This finding suggests that participants are overconfident in their reports.

4.4 Field Representative (FR) Observations

The CE Records FRs have also shared information about their experiences collecting the data for 

this study. This section highlights their observations and thoughts for future data collection.

Use of Receipts 

Out of 115 participants, 107 had at least some receipts during the completion of Interview 2. All 

participants were receptive to gathering receipts prior to Interview 2. According to the FRs, lower income 

participants seemed to have fewer receipts due to the types of places where they made purchases 

(Goodwill, Craigslist, etc.) but were more confident in their responses due to the fact that they had fewer 

purchases and watched their spending carefully. 

Many participants suggested that they should have been told to gather certain types of records 

prior to Interview 1. They felt that they would have been better prepared had they been told to gather 

records for this first interview. 

Types of Receipts 

It was discovered that many participants have also gone paperless and keep track of expenditures 

via a computer and the Internet. This was especially true of the younger participants and the higherincome participants. Some participants were willing to allow the FR to view electronic documents while 

others preferred that the FRs did not directly see their electronic documents. Some participants had 

printed out electronic documents prior to Interview 2, while others accessed online records from their 

computer during the interview. 

Participants rarely provided point-of-purchase receipts. Many participants explained that they do 

not keep such receipts. Among those who did have point-of-purchase receipts, many commented that they 

just happened to have not thrown the receipts away yet. Many said that they throw these receipts away 
Section 4: Participant and FR Debriefing

CE Records Study Report 4-9 

once they know they are definitely going to keep the item. However, many more participants provided 

records for large expenditure items (e.g., lawn mower, stove, etc.). 

Utility and phone bills from the company, whether electronic or paper, were often used during the 

interview. Many participants had online access to such bills and for those who did not, they usually kept 

the paper bills for at least the previous month. Participants also had handwritten notes a number of items. 

These tended to be for items that participants needed other CU members to look up. For example, one 

participant had her spouse look up the cost of their mortgage while he was at work, and then she wrote it 

down on a piece of paper and brought it to the interview. 

Problematic Questions and Sections 

According to the FRs, the most problematic section in the interview was the section regarding 

utilities. The way the questions were asked differed between Interview 1 and Interview 2. Many 

participants were confused when during Interview 2 the FR indicated that the amount information did not 

match what was reported in Interview 1. It was not clear to participants that the reason for the discrepancy 

was actually a difference in the month of the item and not in the amount of the item. In Interview 1, 

participants usually provided the amount for each month based on either the date the bill arrived or the 

date they paid the bill. In Interview 2, however, FRs were instructed to use the bill date to determine the 

month of the record. As a result, many utilities expenses were off by one month, even when a record was 

used in Interview 1. Participants did not understand the significance of the bill date and did not like that 

their reports were not considered matching. This is corroborated by the fact that the Utility Service 

section had the lowest rate of reports matching records – 36% compared to the average of 53%.

The majority of participants found Interview 2 repetitive, especially when asked about missing 

receipts. To ask multiple questions about a missing receipt proved to frustrate people, especially when 

they had kept few receipts. Several FRs commented that the flow of the interview was disrupted when 

participants would pick a response about the missing receipt and then get asked multiple additional 

questions. In addition, a number of participants were defensive when something did not match Interview 

1 and they were asked how they came up with their answer during that first interview. FRs commented 

that some participants reacted poorly to the questions about why their reports did not match the records, 

and thought the FRs were accusing them of making up their answers during Interview 1.

Some participants were hesitant to share their income information during either of the interviews 

and would either refuse or answer with a don’t know response. The income questions made several 

participants uncomfortable, especially those who made comments suggesting that they were being paid 

“under the table” for certain services. 

Use of Receipts in Future Data Collection 

FRs were asked if they thought the use of receipts would work in future rounds of Interview 1. 

FRs believe receipt use would work well with certain caveats:

§ Give participant ample time to collect receipts. A number of participants said that if they had 

known they were going to do this interview and needed receipts from the last three months, they 

would have saved all of their receipts. For those using paper receipts, many tend to shred their 
Section 4: Participant and FR Debriefing 

4-10 CE Records Study Report

receipts and records after paying their bills so need time to collect for the months that will be 

required.

§ Define ahead of time what constitutes a receipt or record. Many participants didn’t realize that a 

bank statement or checkbook register could be considered a record. 

§ Provide the participant with a list of topics in advance. This will allow them to know exactly what 

types of items they will need to provide receipts for. 

§ Allow both paper and electronic records. For electronic records, many will use their computer 

during the interview and will not want to print records. Also, it should not be assumed that the 

participant will allow FRs to view such electronic records due to privacy concerns.

§ Expect longer interview times. The use of receipts increases the interview time, especially when 

having to access multiple websites and online records. 
5 

CE Records Study Report 5-1 

5. Conclusions and Discussion

Table 5-1 provides a summary of the factors that were associated with (1) providing any records 

for reported items, (2) the report matching the record, and (3) over- or underestimating reports. For the 

first two categories, we identify the specific characteristic that was positively associated. For example, in 

Section 2 non-Hispanic (NH) whites were more likely to have records. For the third column, we listed the 

demographic characteristic (e.g. race/ethnicity) because it could be associated with underestimating or 

overestimating.

Table 5-1. Summary of Availability of Participant Records and Accuracy of Reports by Section

Section 

(1) 

Factors Associated with 

Having Any Records 

(2) 

Factors Associated 

with Matching Reports 

(3) 

Factors Associated with 

Under- or 

Overestimating

2. Rent Older, recent, DC Women, DC, working -

3a. Property Tax Non-Hispanic (NH) white - -

3bc. Mortgage/loans NH white, married, 

younger, smaller CUs Higher income, women Gender, education, age

4a. Phone lines Recent, DC, married, 

residential Women - 

4b. Phone, other - - -

4c. Internet Service

NH white, married, high 

income, owners, larger 

items, same expense each 

month

Larger items Month

4d. Utilities Women, owners, recent

NH white, lower 

income, lower education, 

working, recent

Month, income, 

education

6a. Major appliances - - -

6b. Minor appliances NH white Not married Month, Gender, 

education

8a. Home furnishings Not working, DC, larger 

items, recent

Owners, low income Month, income

8b. Furniture repair - - -

9ab. Clothing Recent Non-white, DC, older, 

larger CU, Coats/suits - 

9cd. Services / Sewing - - -

14. Health insurance Recent, NH white, married - -

17. Subscriptions Larger items Not married, renters CU size, education

19. Miscellaneous Owners, not married, DC, 

type of item (larger items)

High income, men, type 

of item Month, race

22a. Gross Income NH white, other CU 

members - Location, self-reports

22b. Last Pay NH white, renters, younger - -
Section 4: Participant and FR Debriefing 

5-2 CE Records Study Report

5.1 Discussion of Study Objectives

5.1.1 Use of Records in Interview 1

The 115 participants who participated in the CE Records study reported a total of 3,280 items in 

Interview 1. This was an average of 28.5 items per person, ranging from 4 items to 81 items reported by a 

single participant. Participants were allowed to use records in Interview 1 if they chose to, although FRs 

neither encouraged nor discouraged record use. However, only 14 of the 107 (13%) non-pretest5

participants used any sort of record in Interview 1. The average number of records these participants used 

was 7.6 with a minimum of 2 and a maximum of 32. The 32 records used by one participant was an 

outlier— the next highest number of records used by a single participant was 13. Because of this outlier, 

the median, 6, may be more meaningful than the mean of 7.6. 

As shown in Table 5-2, participants used records more for certain sections of the CEQ. Among 

participants reporting at least one item in these sections, 11% reporting used records for Sections 4d 

(Utilities) and 11% also reported using records for Section 14 (Health Insurance). Other sections that 

participants were more likely to use records for in the CEQ were Section 22a – Gross Income (9%), 

Section 22b – Last Pay (7%), and Section 3a – Property Tax (7%). 

Table 5-2. Use of Records in Interview 1 by Section

Section

Number of 

Participants 

Reporting Items

Number of 

Participants 2 with 

Records in Int 1

Number of Records

(Item Level)

2 – Rented Living Quarters 60 0 0

3a – Property Tax 44 3 4

3bc – Mortgage/loans 38 2 2

4a – Phone Lines 98 5 10

4b – Phone, other 19 0 0

4c – Internet Service 78 2 2

4d - Utilities 91 10 41

6a – Major appliances 13 0 0

6b – Minor appliances 88 3 4

8a – Home furnishings 73 3 4

8b – Furniture repair 3 0 0

9ab – Clothing 96 6 16

9cd – Clothing services / sewing 32 0 0

14 – Health insurance 57 6 5

17 – Subscriptions 51 0 0

19 – Miscellaneous 89 3 3

22a – Gross income 82 7 7

22b – Last pay 82 6 8

Overall 14 104

 

5 We had not originally planned to use the pretest case in the final analyses; therefore the information for some pretest cases was 

not available.
Section 5: Conclusions and Discussion

CE Records Study Report 5-3 

 Most participants who used records in the CEQ used at least one hardcopy bill, statement, or 

paystub. Most of these types of records, (18 out of 29, or 62%) were for Section 4 (Telephone, Internet, 

and Utilities). The other types of records used varied by section (Table 5-3). The number of records used 

is at the item level for each section. For sections 2 and 4, this means that the number of records used is at 

the month level. For the other sections, the number of records is at the expenditure level.

Table 5-3. Number and Type of Record Used by Section*

Type of Record 3a 3bc 4a 4c 4d 6b 8a 9ab 14 19 22 22a 22b Total

Price tag 2 2

Point of purchase 1 1 2

Electronic receipt 20 1 2 5 3 1 6 3 3 38

Credit card bill 7 1 8

Bank record 3 2 5

Hardcopy bill 3 1 7 2 9 1 6 3 4 29

Self-created 1 1 3 4 8

Unknown** 5 1 1 1 1 1 2 1 1 12

TOTAL 4 2 10 2 41 4 4 16 5 3 14 7 8 104

*No records were used in sections 2, 4b, 6a, 8b, 9cd, and 17

**The FR reported that a record was used but did not adequately describe the record

Despite providing a record in the CEQ, participants did not provide a record for approximately6

25% of these items in interview 2. When participants did not provide records for items in Interview 2 they 

were asked how they came up with their response in Interview 1 and why they did not use a record. Most

participants responded that they had guessed or remembered the amount and they did not receive or keep 

a record. Only for a few of these cases did the FR mention that the participant did not provide a record 

because they used one in Interview 1. These remarks are interesting because the FRs had documented that 

participants used records for these items in Interview 1. It is unclear whether there were administrative 

errors in documenting the use of records in the CEQ, or if participants truly did not remember that they 

had used records.

We also explored the extent to which the use of records in Interview 1 led to a high match rate 

between the CEQ report and the record amount from Interview 2. Only about 65% of the items for which 

records were used in Interview 1 and Interview 2 matched. This suggests that using records in Interview 

1 did not always lead to consistency between the interviews as one might have expected. However, it 

turns out that, most of these (82%) that did not match were in Section 4D and did not match because the 

FR used the bill date to determine the month of the record, whereas the participant used other methods.

5.1.2 Objective 1 - Availability of Records in Interview 2

The goal of objective 1 is to gain an understanding of the availability of respondent records and 

the extent to which the information in those records aligns with the time frame, level of detail, and 

categories of expenditures asked about in the CEQ. We split this objective into two parts. In the first part 

we discuss the overall availability of records and the factors associated with availability. In the second 

 

6 We say approximately because it was difficult to accurately match the information provided by FRs to the actual survey data.
Section 4: Participant and FR Debriefing 

5-4 CE Records Study Report

part, we discuss the extent to which the information in the records aligns with the goals of the CE surveys.

Are participants able to provide records for the time frame asked about? Do the records contain sufficient 

detail? Do the records map to the categories asked about in the CEQ? And finally, are there instances 

where records are not the “gold standard” and should not be used?

Availability of Respondent Records

Of the 3,280 items reported in Interview 1, records were only available for 36% of the items. In 

this section, we discuss some of the factors that were associated with having records, barriers participants 

faced in providing records, and the quality of records provided. 

Demographics

As shown in Table 5-1, several demographic factors were consistently associated with the 

availability of having at least one record in the section-by-section results. Most notably participants who 

are non-Hispanic white were significantly more likely to have records than participants from other races 

or ethnicities in seven sections of the CEQ. Participants from the DC area were significantly more likely 

to have records than North Carolina participants in four sections. Similarly married participants were also 

more likely to have records than non-married participants in four sections. However, in the Miscellaneous 

Section, participants who were not married were more likely to have records.

We repeated the demographic analysis at the item level (as opposed to participant-level) looking 

at all items reported by participants pooled across all sections except for 22a (n = 3,160). We excluded 

Section 22a because the income amounts were considerably higher than the other sections. In this 

analysis, as we did in the section-by-section analyses, we estimated a multivariate model that controls for 

the clustering of expenditures within individuals. In Table 5-4, we present the unadjusted percentages for 

variables that were significant in the multivariate model for simplicity. We found that race/ethnicity, 

location, and housing tenure are associated with the likelihood of a participant having a record for a 

particular item. Participants who are non-Hispanic white, women, from the DC area, and homeowners 

were more likely to provide records than other participants. Although a higher percentage of married 

participants provided records for items compared to unmarried participants, this difference was not 

statistically significant.

Date/Frequency of Purchase

With respect to when the item was purchased, two patterns emerged. Participants were more 

likely to have records for items that were purchased or paid on a regular basis and more likely to have 

records for recent months. 

There were nine sections with a higher percentage of records than the average overall. These 

were: Property Tax (3A), Mortgages/Loans (3BC), Internet services (4C), Utility services (4D), Clothing 

(9AB), Health Insurance (14), Subscriptions (17), and Income (22a and 22b). All of these sections with 

the exception of clothing are items that are generally expensed on a monthly basis. The only other 

sections with monthly items that did not have a higher than average percentage of records were Telephone 

Lines (4A) and Rent (2). However, the Rent Section and Section 4 (Telephones, Internet & Utilities) were 

the only sections where we calculated the percentage of records available by month rather than item. For 

the Rent section, 45% of renters were able to provide a record for at least one month’s rent. For 
Section 5: Conclusions and Discussion

CE Records Study Report 5-5 

Telephone Lines, participants were able to provide at least one record for 59% of the telephone lines. 

Although clothing is not a monthly purchase, it did have the largest number of items reported in Interview 

1 implying that clothing is a regular, habitual purchase. 

Table 5-4. Availability of Records by Demographics

Demographic Characteristic Items Had Record for Item Chi-square analysis

Race/Ethnicity

 Non-Hispanic white 2,191 43% ?

2 (1, 3057) = 10.47, p=.001 Other 969 20%

Gender

 Women 2,042 38% ?

2 (1, 3057) = 2.76, p= .010 

 Men 1118 32%

Location

North Carolina 2,828 35% ?

2 (1, 3057) = 12.63, p<.001

 DC area 332 43%

Marital Status

 Married 1,818 40% ?

2 (1, 3057) = 1.43, p=.231 

 Unmarried 1,342 30%

Housing tenure

 Owners 1,761 42% ?

2 (1, 3057) = 2.84, p=.092

 Renters 1,296 28%

In almost all sections participants were more likely to have records from a more recent month –

either the month of the interview or month prior depending on the section – compared to two or three 

months prior to the interview. This finding was significant for 5 sections: Rent (2), Telephone Lines (4A), 

Utility Services (4D), Home Furnishings (8A) and Clothing (9AB). 

For the sections that asked about monthly expenses (e.g., Rent, Mortgages, Telephones), the 

reference period did not include the current month. When participants provided records that were outside 

of the reference period in these sections, the majority were for the current month as opposed to a month 

that was more than three months prior to the interview. 

Significance of the Item

When participants did not have records for particular items, we asked them what the reasons 

were for not having records. A common answer for many items in almost all sections was that participants 

did not keep records for items that were not significant to them, such as items that were inexpensive and 

items that they were not planning to return. For example one participant, when explaining why there was 

not a receipt for a clothing repair said, “I wasn’t going to rip the zipper out and give it back to [the 

tailor]”. Another participant said, “I don't keep receipts for smaller purchases.” This finding is consistent 

with the analysis in each section of the availability of records by type of item. For four sections, 

participants were more likely to have records for larger, more significant items. For example, in Section 

4C, participants were more likely to have records for Cable and Satellite TV expenses compared to 

downloading music or videos. Similarly in Section 8A, home furnishings, participants were more likely to 

have records for furniture compared to decorative items or dishes. In Section 17 Subscriptions, 
Section 4: Participant and FR Debriefing 

5-6 CE Records Study Report

participants were less likely to have records for things like credit card fees and Costco memberships 

compared to season tickets or book clubs. Finally, in Section 19 Miscellaneous, participants were more 

likely to have records for professional fees and housekeeping compared to toys/crafts, pet supplies, and 

flowers. 

To investigate the possibility that participants were more likely to have records for more 

expensive items, we analyzed the likelihood of providing a record for all items reported, across all 

sections (except for the gross income section which would skew the results). Controlling for demographic 

factors and clustered data, and excluding Section 22a, we found that items that were more expensive were 

more likely to have a record than less expensive items, Z (1, 2870) = 1.93, p=.053. The average amount 

of an item reported in Interview 1 without a record was $182 compared to $280 for items with records 

provided.

We also considered whether the relationship between the expenditure amount (as reported in the 

CEQ) and record availability is non-linear. That is, was there a threshold after which the availability of 

records increased dramatically? To investigate this question, we calculated the percent of expenditures 

with records for each decile of the expenditure amount variable. The results are shown in Table 5-5. 

Table 5-5. Percent of Expenditures with Records, By Decile of Expenditure Amount

Decile Range of Expenditure 

Amount

Percent of Expenditures with 

Records

1 $1-$11 23%

2 $12-$19 33%

3 $20-$29 32%

4 $30-$41 35%

5 $42-$56 33%

6 $57-$79 36%

7 $80-$102 41%

8 $103-$149 41%

9 $150-$385 35%

10 $386-$10,788 41%

 

The decile shows a slight trend with the availability of records increasing with the amount of the 

expenditure. In addition to the trend, there are two notable findings. First, the difference between the first 

decile ($1-$11) and second decile ($12-$19) is 10 percentage points, significantly more than between any 

other deciles. This pattern suggests that individuals may be especially unlikely to keep records for 

purchases $11 and less. Second, there is little difference in the availability of records among deciles 7-10 

(above $80). That is, individuals may be equally likely to keep a record for an expenditure that is $100 or 

$900. In fact, decile 9 ($150-$385) has a lower likelihood of having a record compared to deciles 7 and 8 

($80-$149).
Section 5: Conclusions and Discussion

CE Records Study Report 5-7 

Barriers to Providing Records

The second most common reason for not having records – after not keeping it – was that someone 

else purchased the item or had the expense. This includes situations where someone else in the CU, such 

as a spouse, roommate or partner had the expense. It also includes situations where someone else outside 

the CU paid for the expense and the participant paid that person back. For example, one participant 

indicated that her friend bought theatre tickets and the participant paid the friend cash for her portion. In 

another situation, the participant’s niece set up an online account. The niece paid using the participant’s 

money, but the participant did not have access to the records.

There is some evidence that participants considered records or receipts to be hard copy 

documents of a purchase. For example, in Section 2 (Rent) one person commented that she did not have a 

record because she rents from a friend and sends a check, so she does not receive a receipt. While a bank 

statement or check book register could be considered a record, the participant did not provide it. 

Similarly, a very common reason cited by participants for not having a record was that the record 

was online. This was not a pre-listed reason for not having a record, yet it came up in almost every 

section. What is interesting is that there were a considerable number of participants who did use online 

records in the interview by either printing them out or pulling the information up on their computer during 

the interview. For the participants with online records who did not provide them in the interview, a few 

commented that they did not have a printer at home. However, while not explicitly stated by participants, 

the problem is most likely that participants do not “store” electronic records in an easily accessible place. 

Therefore, to access these online records for this study, participants would have had to log in to different 

accounts, search through emails or hard drives and download and print the necessary information. While 

the records were likely accessible online, participants varied in the level effort they spent to collect online 

records. Participants may also have hesitated to show the FR their electronic records due to privacy 

concerns if these records contained more personal information than typical paper records. 

Extent to Which Records Align with Objectives of the CE

Are participants able to provide records for the time frame asked about? Do the records contain 

sufficient detail? Do the records map to the categories asked about in the CEQ? And finally, are there 

instances where records are not the “gold standard” and should not be used?

Do records align with the time frame, level of detail, and CE categories?

As discussed above, participants were more likely to have records for more recent months – the 

month of the interview or the month before – compared to records for two to three months before the 

interview. For sections with recurring or monthly expenditures, we allowed participants to use records for 

outside the reference period if they were unable to find any records for the reference period. The percent 

of receipts outside of the reference period ranged from 7% to 50% as shown in Table 5-6. 
Section 4: Participant and FR Debriefing 

5-8 CE Records Study Report

Table 5-6. Percent of Records Outside of Reference Period

Type of Misreporting Receipts outside of

Reference Period

2 – Rented Living Quarters 19%

3BC – Mortgage, Loans 22%

4A – Telephone Lines 24%

4D – Utilities 7%

14 – Health Insurance 29%

22A – Gross Income 50%

For records to be viable for the CE surveys, the item of interest should be easy to identify, the 

record should contain the amount for the item, and the record should include the date. For the purposes of 

this study, only records with an amount for an item were considered “records”. However some sections 

asked for several different amounts. For example, Section 3 asked for the total mortgage payment, the 

amount for principal and interest only and the amount for the interest rate. A record containing the total 

mortgage amount was available for 59% of items; a record containing the principal and interest amount 

was available for 58% of items, but the interest rate was only available for 50% of items. Section 4 asked 

for the total monthly phone cost as well as the cost for Internet and Cable. The total monthly amount was 

available for 32% of items, but the Internet amount was only available for 23% of reported items, and the 

cable amount was only available for 15% of reported items. 

Similarly, Sections 2, 4A, and 4D asked participants to provide records at the monthly level – one 

record for each month asked about in the reference period. In Section 2, participants provided at least 1 

record for rent 45% of the time, but provided records for only 28% of the monthly rent payments. In 

Section 4, participants could provide at least one record for a phone line 59% of the time, but only 

provided records for the monthly phone expense 32% of the time. Similarly in Section 4D, participants 

could provide at least 1 record for a utility service 66% of the time, but could provide a record at the 

monthly level only 37% of the time.

We examined whether the quality of the records was related to the service provider. This analysis 

was limited to Sections 4A and 4D (Telephone Expenses and Utilities, Fuels, and Services) because the 

other sections did not ask for the name of the provider. When participants provided a utility bill from the 

provider in these sections, we used the number of “Don’t Know” responses to questions about the 

information on the record (e.g. bill date, service period, expense amount) as an indicator of record quality. 

The items that we examined were questions answered by interviewers only—not participants. Very few 

“Don’t Know” responses were provided when the record was a utility bill, and the number of Don’t 

Knows did not appear to be related to the company providing the service. 

Most of the records provided also included the date of the bill or expense. Depending on the 

section, the date of the record was missing on approximately 5%-20% of the records. Sections 4A and 4D 

specifically asked for the bill date on the record. This was missing 60% of the time in Section 4A and 

50% of the time in Section 4D. These two sections as well as Section 14 also asked for the service period 
Section 5: Conclusions and Discussion

CE Records Study Report 5-9 

start and end dates on the record. This was missing almost 60% of the time for Sections 4A and 4D and 

68% of the time for Section 14.

Should Records be Considered the “Gold Standard?”

The CE Records study was designed with the assumption that records are the “gold standard” 

reflecting the “true” value of an item. For the most part, this did appear to be the case. In each section, 

however, there was a small percentage of items where the participant or FR comments indicated that the 

record was inaccurate in some way and thus not the gold standard. Looking at all sections together, only 

39 out of 514 expenditures (8%) and 1 out of 79 incomes (1%) did not match because the record was 

inaccurate. Among the sections with inaccurate records, those with the greatest percentage of inaccurate 

records were Section 8a (7 out of 27 or 26% inaccurate), Section 17 (4 out of 22 or 18% inaccurate), and 

Section 2 (2 out of 11 or 18% inaccurate). The percentage of inaccuracies in these sections is high, but it 

is important to consider that the number of non-matching records in this sections was low. Therefore the

inaccurate record account for a large percent of the non-matching records. 

The most common reason that records were inaccurate was because the amount shown on the 

record included additional items. Participants indicated that this was the reason records did not match for

nine items in Section 9AB; seven items in Section 8a; four items in Section 4d; two items in Sections 4a, 

17, and 19; and one item in Sections 2, 4c, and 6b. There was also an additional 68 items (31% of the 

records) in Section 9AB that were not itemized. The next most common type of record inaccuracy 

participants identified was that the record did not show all aspects of the item, such as shipping charges, 

tips, or additional income. This was true for one item each in Sections 2, 4a, 9AB, 9CD, 17, 19, and 22. In 

section 2, this was because the participant paid part of his rent in cash and did not have a record for that 

portion of the payment.

The other types of record inaccuracies varied. In Section 4d, a record was inaccurate because the 

participant was responsible for paying only a portion of the amount shown on the bill. A Section 14 

record was inaccurate because the participant’s wife is no longer on the health insurance policy as shown 

on the record, and a Section 17 record was inaccurate because the participant renegotiated the price. The 

only other inaccurate record was in Section 6b but the interviewer’s comments did not explain why the 

record was inaccurate.

5.1.2 Direction and Magnitude of Measurement Error

For the CE Records study, we considered a report matching a record if the record was within 10% 

of the costs of the report for items that cost $200 or less or within 5% of the report for items that cost 

$200 or more. For sections where the majority of items were over $200 (Sections 2, 3, and 22), we used 

the 5% range for all items regardless of cost. Looking at all 940 items reported in Interview 1, that had a 

record, the report matched for just over half of the reports with records (53%) ranging from 36% to 80% 

depending on the section.

Although the overall rate of matching within the 5-10% window is low, we found that for 30% of 

items reported, participants’ reports matched the record exactly. Participants underestimated 
Section 4: Participant and FR Debriefing 

5-10 CE Records Study Report

(record/report >1) costs for 37% of items reported and overestimated (record/report <1) costs for the 

remaining 33% of the items. 

Looking at all items reported across all the sections with records (except income7), participants 

only overestimated their expenses by 1%. This is because the overestimates and underestimates offset 

each other. If instead we look at just the magnitude of misreporting – ignoring the direction – participants, 

on average, misreported the costs of their expenses by 36%. If we limit this result to just the items that 

were under- or overestimating (excluding perfect matches), these items were misreported by 52%. Among 

items that were underestimated, there was a 48% difference between the record and CEQ report. Among 

those that were overestimated, the difference was 57%. The results of the study suggest that 

overestimating and underestimating are both problematic in the CEQ (Table 5-7). 

Table 5-7. Direction and Magnitude of Participants’ Misreporting

Type of Misreporting Percent that Items 

were Misreported

Average of overestimating and underestimating 1%

Magnitude of misreporting (ignoring direction) 36%

Magnitude of misreporting, those who misreported only 52%

 Magnitude of underestimates 48%

 Magnitude of overestimates 57%

Differences by Section

The rate of Interview 1 reports matching the record and the ratio of records to reports varied 

considerably from section to section. The lowest rate of matching was in the Utility Service section (4D) 

with only 36% of items matching. The highest rate of matching was in Section 2, with 76% of the reports 

matching.

As noted in the Participant and FR Debriefing section of the report, the Utility Service section 

was less accurate primarily due to the reference period. There were 30 items in this section for which 

participants provided records in both Interview 1 and Interview 2. Only 7 (23%) of these records matched 

between Interview 1 and Interview 2. In Interview 1, even if participants used records, the participant 

determined what the month was for each bill. Participants tended to determine the month based on when 

they received the bill or when they paid the bill. However, when entering the information from the 

records into Interview 2, FRs were instructed to use the bill date. The bill date was often for the preceding 

month and not the date the participants paid the bill. As a result, participant records were usually off by 

one month. Therefore participants’ recall was likely better than the 36% matching rate suggests. 

However, even if the CEQ provided clearer instructions on how to determine the date for utility services, 

this would still be problematic for participants as they tend to think in terms of when it was paid, rather 

than the bill date, which may seem arbitrary to them. 

 

7

Income was excluded from the overall analyses because the amounts were larger and it was highly variable, skewing the results. 

In addition the other sections are expenditures while income is not.
Section 5: Conclusions and Discussion

CE Records Study Report 5-11 

The two income sections also had a lower rate of matching compared to the other sections. One 

potential reason for inconsistency in the gross pay section was inconsistent reference periods. For half of 

the non-matching cases, the participants provided a record that was for the past calendar year, but the 

Interview 1 question asked about the past 12 months. Although the match rate was higher for records 

from the past 12 months (57%) compared to the past calendar year (43%), the difference was not 

statistically significant. For the other non-matching cases, some participants indicated that they reported 

net pay but had a record for gross pay or vice versa. For last pay, most participants whose records did not 

match reported inconsistent work schedules (that is, they do not earn the same amount every month) and 

confusion between net pay and gross pay.

The clothing section also had a lower match rate compared to other sections. With the exception 

of utility services, the clothing section had the highest number of items reported in Interview 1. The 

remaining sections with higher rates of matching records tended to be sections where the amount was 

recurring and consistent from month to month: rent, mortgage, telephones, and Internet services.

Differences by Demographics

Unlike the likelihood of having a record, there were no demographic characteristics that were 

consistently predictors of underestimating or overestimating across the different sections of the instrument

(see Table 5-8). Looking at all items reported with records (excluding the income section), we analyzed 

whether the demographic characteristics of the participants were associated with the percent of reports 

that matched as well as the magnitude and direction of misreporting. Controlling for other variables, the 

only two significant factors associated with the magnitude of misreporting were employment status and 

marital status. Participants who were not working, as well as married participants, misreported the cost of 

their items to a greater extent than other participants.

Table 5-8. Direction and Magnitude of Participants’ Misreporting

Items with 

Records

Magnitude of 

Misreporting Chi-Square Statistic

Employment status

 Working 501 28% ?

2 (1, 923) = 6.29, p=.012

 Not working 581 49%

Marital Status

 Married 702 44% ?

2 (1, 923) = 5.73, p=.017

 Not married 380 32%

Differences by Number of Reported Expenditures

We also examined the association between the total number of expenditures and the accuracy of 

CEQ reports. It is possible that participants with a larger number of expenditures might provide less 

accurate reports because of the cognitive burden involved in providing responses about a significant 

number of purchases. To investigate this question, we analyzed the data at the participant level (as 

opposed to the item or expenditure level), and regressed two measures of accuracy (match rate, magnitude 

of difference) on the total number of items reported by participants. In these regressions, we also 

controlled for demographic characteristics because there were demographic differences in the number of 
Section 4: Participant and FR Debriefing 

5-12 CE Records Study Report

expenditures reported by participants. Results from an ordinarily-least squares (OLS) regression showed 

that controlling for demographic characteristics, there were not statistically significant associations 

between the number of expenditures and the magnitude of difference (p = .922) or the match rate (p = 

.299). Thus, there is no evidence that reporting a significant number of items in the CEQ leads to lower 

accuracy of those reports.

We also investigated whether there were demographic differences in the number of expenditures 

individuals reported in the first interview. To do so, we estimated an ordinary-least squares (OLS) 

regression, in which the number of expenditures reported in the CEQ was regressed on the set of 

demographic characteristics. Controlling for other demographic characteristics, participants who were 

working reported 3.7 fewer expenditures on average than those who were not working (p = .063), D.C. 

participants reported 7.3 fewer expenditures than N.C. participants (p = .009), and lower income (< 

$30,000) participants reported 11.8 fewer expenditures than higher income (> $60,000) participants (p = 

.002). There were no statistically significant differences in the number of expenditures by the other 

demographic variables (sex, CU size, race/ethnicity, marital status, or education.)

Reasons for Not Matching 

In almost every section, the most common reason for reports and records not matching was 

because the participant guessed or estimated the amount in Interview 1. Looking across all non-matching 

reports, this response was selected for approximately 40% of the non-matching items. Interestingly, in 

comparison, when participants did not have records and we asked how they come up with their answer, 

participants predominantly indicated that they just knew or remembered the amount reported in Interview 

1. This suggests that participants do not think that their answers are guesses until it turns out they were 

incorrect.

Underreported Items

Only 81 additional items were reported between Interview 1 and Interview 2. Compared to the 

3,039 items reported in Interview 1, this is only an increase of 2.7%. The 81 items ranged in value from 

$1 (online music) to $3,882 (property tax). The total amount for all items not reported in Interview 1 was 

$14, 837, which averaged to $183 per item. The average value of all items reported in Interview 1 was 

$1,425.

The clothing section had the highest number of items, 17, that were not reported in Interview 1. 

Participants purchased more clothing items than any other items listed in the CEQ, and it was easy for 

them to forget about these items. Even after finding the record, some participants had no recollection of 

the purchase. Participants also provided a number of non-itemized records that may have included 

additional items not reported previously.

When asked why items were not reported in Interview 1, there were two primary responses 

provided: (1) the purchase was for someone else or made by someone else in the CU, or (2) the 

participant forgot about it - often because the item was not significant or salient to them. This is 

somewhat supported by the fact that the average dollar value of unreported items is smaller than the 

average dollar value for all items reported in Interview 1.
Section 5: Conclusions and Discussion

CE Records Study Report 5-13 

In most sections, the types of items that participants forgot about were minor compared to other 

items in the section. For example, three participants forgot to report property tax but did not forget to 

report their mortgage. In the Telephone Line section, participants forgot trial phones, cheap VOIP, and 

long distance charges. They did not forget to report their primary phone line. There was also some 

evidence that participants realized that certain items should have been reported by reading through the 

CEQ information booklet. One participant commented that she did not know shoes were sports equipment 

– presumably she saw the note in the information book under Section 6B to “Include specialized athletic 

shoes...” and decided she should include the item.

Overreported Items

In addition to there being evidence of underreporting, there was also some evidence of 

overreporting based on participant responses for why they did not have records for items reported in 

Interview 1. There were two reasons provided that indicated an overreport– that the participant did not 

actually have this expense or that it was from a period prior to the reference period. Participants provided 

one of these two responses only 32 times. There were an additional 2 instances where participants 

provided the FR with a record for a one-time purchase and because it was outside of the reference period 

it was coded as not having a record (FRs were instructed not to include records from outside the reference 

period, but the instrument was programmed to capture this event if the FR forgot).

Overall, overreporting of items was relatively uncommon, as only 34 of the 1,945 items reported 

without records (2%) should not have been reported because of the reasons above. It is possible that more 

items with records were overreported, but only 2% were substantiated by the participant or the 

instrument. It could be that a higher percentage of items without records were overreported, which would 

not be identified in this study. 

Table 5-9 describes overreported items by section and reason for overreporting (e.g., did not have 

the expense or the expense was from outside the reference period). For each reason, we show the 

percentage of items without records that were missing a record for that reason, as well as the average 

amount of the items that were overreported for that reason and the. In the final column, we show the 

average amount of all items reported in the CEQ for comparison with the value of the overreported items. 

In general, these results show that overreporting was relatively rare or, at least, rarely identified. 

For example, Table 5-9 shows that for only 2% of phone lines reported in the CEQ without records, 

participants did not have a record in Interview 2 because they did not have the expense. The average 

amount of phone lines that were overreported for this reason was $18, which is much lower than the 

average for all phone lines reported in the CEQ ($93). None of the phone lines reported in the CEQ 

without records were missing a record because the expense was outside of the reference period, so the 

average amount of phone lines overreported for this reason is marked N/A in the table. 
Section 4: Participant and FR Debriefing 

5-14 CE Records Study Report

Table 5-9. Overreported Items

Did Not Have Expense Expense Outside of 

Reference Period All Items 

Average

Amount

% of Items 

Without 

Records

Average

Amount

% of Items 

Without 

Records

Average

Amount

4a. Phone lines $18 2% N/A 0% $93

6a. Major appliances $202 < 1% N/A 0% $358

6b. Minor appliances Not Reported < 1% $158 2% $102

8a. Home furnishings N/A 0% $41 3% $83

9ab. Clothing $17 6% $80 4% $49

17. Subscriptions $26 2% $149 5% $105

19. Miscellaneous $60 < 1% Not Reported < 1% $87

As shown in Table 5-9, the overreported items without records were from seven sections of the 

interview. Section 9ab (clothing) had the greatest percentage of items without records that were 

overreported. This overreporting may be due in part to the high number of items reported in this section—

as more items are purchased, it may become more difficult to recall each of them. With the exception of 

expenses from outside the reference period that were reported in Sections 6b, 9ab, and 17, the value of 

overreported items tended to be less than the value of other items without records.

Accuracy of Reported Month of Expenditure

In addition to looking at the accuracy of the reported amounts, we also examined the accuracy of 

the reported month. For certain sections in the CEQ, participants were asked to provide expenses for each 

month in the reference period or the total across all months. However, for a few sections, shown in Table 

5-10, participants were asked to provide each expense in the reference period and the month the expense. 

When participants had records for items in these sections, we could compare how accurate the reported 

month was compared to the month on the record, if available. The percent of reported months that did not 

match the records ranged from 0% in the Major Appliances section to 31% in the Clothing and 

Miscellaneous section. The match rate could not be determined in the Furniture Rental, Leasing and 

Repair section as no participants provided records.

Table 5-10. Percent of Reports where Month of Purchase was Inaccurate

Type of Misreporting Non-Matching Months

4C – Internet Services 11%

6A – Major Appliances 0%

6B – Small Appliances 12%

8A – Household Furnishings 2%

8B – Furniture Rental, Leasing, Repair NA

9AB – Clothing 31%

9CD – Clothing Services and Sewing Materials 13%

19 – Miscellaneous 31%
Section 5: Conclusions and Discussion

CE Records Study Report 5-15 

5.1.3 Respondent Interview Experience 

Overall, participants thought Interview 1 was easy. Despite the fact that just over half of 

participants said they rarely or never guessed the cost of their expenses, most participants felt that their 

responses were accurate. Based on these figures, participants seem to be very confident in their ability to 

accurately guess the amount of their expenses. However, as we found by examining participants’ records, 

oftentimes they were not nearly as accurate as they thought. In fact, “I guessed or estimated” was the most 

common response, given for approximately 40% of the reports that did not match. 

Participants said they needed to guess the amounts in some sections more than others. The 

sections in which they guessed the most—clothing, utilities, and income—happen to be some of the 

sections for which a high number of participants reported items. Consistent with the figures on guessing, 

participants said the clothing and income sections were among the hardest. A surprising finding is that 

participants said the utilities section was one of the easiest, despite identifying it as one in which they had 

to guess the most. 

Participants tended to be confident in their knowledge of other household members’ expenditures. 

This confidence may not be well founded. For example, in the last pay section, for example, the match 

rate for the participants (67%) was higher than the match rate for the other consumer unit members 

(35%). In most sections we did not capture whether the items reported were for the participant versus 

someone else in the household. However, a common reason for the reported amount not matching the 

record was the fact that someone else paid for the item or had the expense. Perceived accuracy of 

response was slightly associated with the actual accuracy of response—those who were more confident 

about their responses tended to have more accurate reports than those who were not confident. However, 

participants who said they were “extremely certain” about the accuracy of their answers in the CEQ 

provided matching reports for only 63% of their reports. 

Furthermore, they said they would be comfortable sharing information about their expenditures 

with other household members. This would be important if someone else in the household were selected 

for the interview. However, it is possible that participants’ willingness to share this information with 

household members is inflated due to the fact that they were self-selected for this particular study. 

As for the burden of the survey, an overwhelming majority (95%) of participants said that the 

length of Interview 1, which averaged 60 minutes, was just about right. 

5.2 Study Limitations 

The CE Records study is an exploratory research study involving a non-probability sample of 115 

participants. Therefore the results of this study may not be generalizable to the full CEQ respondent 

population. Participants actively volunteered to participate in this study by responding to online and 

newspaper advertisements and posted flyers. Participants received $100 for taking part in this study. 

Typical CEQ respondents, on the hand, do not receive any incentives. As a result, participants in this 

study may be more willing than the average CEQ participant to take the time to collect receipts and 

records. If this is true, then the availability of records may be upwardly biased in this analysis.
Section 4: Participant and FR Debriefing 

5-16 CE Records Study Report

The small sample size is also a limitation. All statistical analyses were performed with a small 

sample sizes and should be considered carefully before drawing conclusions. Our use of a liberal criterion 

for statistical significance (p < .10) due to the small sample size may have resulted in detecting a 

difference even when no difference truly exists. In addition, we were unable to adjust for the clustering of 

expenditures within individuals in some cases because of the small sample sizes. This may have resulted 

in smaller standard errors, possibly leading us to inappropriately detect a difference even when one does 

not exist.

Participants were from only two geographic areas – Raleigh-Durham, NC and the Washington, 

DC area – therefore the results may not generalize to the nation in terms of the number and types of 

expenditures incurred. In addition, this study used an abridged version of the CEQ instrument. It is 

unclear what the effect would have been if the entire CEQ instrument was used.

Furthermore, records were provided for only 36% of items that were reported in Interview 1. We 

have no way of knowing if the accuracy of the reports where records were provided is similar to the 

accuracy of reports when records are not provided. Further, it is unclear whether the results from this 

analysis generalize to other parts of the CEQ that were not included in this study.
Appendix B: Interview 2 Protocol

CE Records Report A-1 

Appendix A – Interview 1 Debriefing Protocol
Appendix A: Interview 1 Debriefing Protocol 

A-2 CE Records Study Report

Debriefing Questions – Interview 1

In1_debr1

1. How do you feel about the length of this survey? Would you say it was

1. Too long,

2. Too short, or

3. Just about right?

In1_debr2

2. [SHOWCARD1] In general, how easy or difficult was it for you to answer this survey? 

1. VERY EASY 

2. SOMEWHAT EASY, 

3. NEITHER EASY NOR DIFFICULT,

4. SOMEWHAT DIFFICULT

5. VERY DIFFICULT

In1_debr3

3. [SHOWCARD2] In general, how certain are you that the answers you reported on this survey are 

accurate?

1. EXTREMELY CERTAIN

2. QUITE CERTAIN

3. MODERATELY CERTAIN

4. SLIGHTLY CERTAIN

5. NOT AT ALL CERTAIN

In1_debr4

4. [SHOWCARD3]How often did you have to guess when providing the costs of your expenses?

1. ALWAYS

2. OFTEN

3. SOMETIMES

4. RARELY

5. NEVER

In1_debr5 

5. Were there sections that required you to guess the cost of expenses more than others?

1. YES 

2. NO

In1_debr5_which_1

In1_debr5_which_2

In1_debr5_which_3

 Specify which sections (up to 3):_________________

In1_debr6

6. [SHOWCARD4] [IF HOUSEHOLD SIZE > 1] How knowledgeable would you say you are about 

expenditures made by other people in your household? 

1. EXTREMELY KNOWLEDGEABLE

2. QUITE KNOWLEDGEABLE
Appendix A: Interview 1 Debriefing Protocol

CE Records Study Report A-3 

3. MODERATELY KNOWLEDGEABLE

4. SLIGHTLY KNOWLEDGEABLE

5. NOT AT ALL KNOWLEDGEABLE

In1_debr7

7. [SHOWCARD5] [IF HOUSEHOLD SIZE > 1] If someone else in your household completed this 

survey instead of you, how comfortable would you be telling that person about the expenditures 

you made?

1. VERY COMFORTABLE

2. SOMEWHAT COMFORTABLE

3. NEITHER COMFORTABLE NOR UNCOMFORTABLE

4. SOMEWHAT UNCOMFORTABLE

5. VERY UNCOMFORTABLE

In1_debr8_1, In1_debr8_2, In1_debr8_3

8. What were the hardest sections for you to answer? Do you remember?

(responses used for questions 8 and 9)

 1='Section 2 Rented Living Quarters'

 2='Section 3 Owned Living Quarters'

 3='Section 4a Telephone Expenses'

 4='Section 4c Cable Expenses'

 5='Section 4d Utility services'

 6='Section 6a Major Applicances'

 7='Section 6b Applicances Household equipment'

 8='Section 8a Home furnishings, Purchases'

 9='Section 8b Renting furniture'

 10='Section 8c Furniture repair'

 11='Section 9a Clothing'

 12='Section 9b Infants Clothing, Watches & Jewlery'

 13='Section 9c Clothing Services'

 14='Section 9d Sewing Materials'

 15='Section 14 Health Insurance'

 16='Section 17a Subscritptions and memberships'

 17='Section 17b Books and Entertainment'

 18='Section 19a Misc Expenses'

 19='Section 19b Contributions'

 20='Section 22 Work and Income'

 21='NONE'

In1_debr9_1, In1_debr9_2, In1_debr9_3, In1_debr9_4, In1_debr9_5

9. What were the easiest sections for you to answer?

In1_debr10 (in open-ended comments file)

10. Do you have any other thoughts or comments about the interview?

[RECORD RESPONSE]

ADVANCE MATERIALS
Appendix A: Interview 1 Debriefing Protocol 

A-4 CE Records Study Report

In1_debr11

11. About a week ago, we sent a letter to introduce you to the study and ask you to participate in the 

study. Did you receive that letter?

1. YES

2. NO 

In1_debr12

12. [ASK IF Q11=1] Many people do not read all materials that they get via mail. Did you read the 

letter?

1. YES

2. NO

3. SKIMMED IT

In1_debr13_1

13. [SHOWCARD6] [ASK IF Rs answer 2 to Q12] What were the reasons that you did not read the 

letter? 

1. YOU DID NOT HAVE TIME

2. YOU DID NOT LIKE THE WAY IT LOOKED

3. YOU DID NOT LIKE WHO IT WAS FROM

4. IT DID NOT SEEM IMPORTANT

5. SOMEBODY ELSE IN YOUR HOUSEHOLD READ IT

6. SOME OTHER REASON (PLEASE SPECIFY)

Now, I will show you the advance letter that we sent you earlier. Please take a few minutes to read 

through this letter and then I will ask you some questions. [WAIT FOR RESPONDENT TO READ THE 

LETTER.] 

In1_debr14

14. [SHOWCARD7] How accurate do you think the letter is in describing the survey that you just 

completed? 

1. EXTREMELY ACCURATE

2. QUITE ACCURATE

3. MODERATELY ACCURATE

4. SLIGHTLY ACCURATE

5. NOT AT ALL ACCURATE

In1_debr15 (open-ended)

15. [IF 14=3, 4, OR 5] What did you think was not accurate?

_______________________________

In1_debr16

16. Do you think any parts of the letter are confusing or unclear?

1. YES (SPECIFY): _______________________________

2. NO

In1_debr17
Appendix A: Interview 1 Debriefing Protocol

CE Records Study Report A-5 

17. Is there any information in this letter that caused you concern or made you hesitant to participate?

1. YES (SPECIFY WHAT): _______________________________

2. NO

In1_debr18

18. Is there any additional information that you think we should add to this letter? 

1. YES (SPECIFY WHAT): _______________________________

2. NO

In1_debr19

19. If you received this letter in the mail without being called in advance like you were for this 

interview, do you think you would participate, or would you choose not to participate?

1. PARTICIPATE GOTO 21

2. NOT PARTICIPATE

3. UNSURE

In1_debr20 (open-ended)

20. What changes could be made to the letter that would make you more likely to participate? 

(RECORD RESPONSES VERBATIM)

INFORMATION BOOKLET

In1_debr21

21. INTERVIEWER: DID RESPONDENT USE THE INFORMATION BOOKLET DURING THE 

INTERVIEW?

1. YES à GOTO #22

2. NO à GOTO #25

In1_debr22

22. [SHOWCARD8] [ASK IF R USED INFORMATION BOOKLET] When completing the survey, 

how useful was the information booklet? 

1. EXTREMELY USEFUL

2. QUITE USEFUL

3. MODERATELY USEFUL

4. SLIGHTLY USEFUL, OR

5. NOT AT ALL USEFUL

In1_debr23

23. [SHOWCARD 9] [ASK IF R USED INFORMATION BOOKLET] Still thinking about the 

information booklet, how easy or difficult was it to use? 

1. VERY EASY, 

2. SOMEWHAT EASY, 

3. NEITHER EASY NOR DIFFICULT,

4. SOMEWHAT DIFFICULT, OR

5. VERY DIFFICULT
Appendix A: Interview 1 Debriefing Protocol 

A-6 CE Records Study Report

In1_debr24 (open-ended)

24. [ASK IF R USED INFORMATION BOOKLET] Do you have any suggestions for ways that we 

could improve the information booklet?

(RECORD RESPONSES VERBATIM)

Int1_debr25_1

25. [SHOWCARD10][ASK IF R DID NOT USE INFORMATION BOOKLET] Some people use the 

information booklet when completing the survey, but I noticed that you did not. Why did you 

choose not to use the information booklet? Please select all that apply.

1. YOU FORGOT 

2. IT WAS TOO DIFFICULT OR TEDIOUS TO USE

3. YOU DID NOT NEED IT

4. SOME OTHER REASON, SPECIFY:

In1_debr26

26. [IF HOUSEHOLD SIZE > 1] HOW OFTEN DID THE RESPONDENT ASK ANY OTHER 

HOUSEHOLD MEMBERS ABOUT THEIR EXPENSES DURING THE INTERVIEW?

1. ALWAYS

2. OFTEN

3. SOMETIMES

4. RARELY

5. NEVER
Appendix B: Interview 2 Protocol

B-1 CE Records Study Report

Appendix B – Interview 2 Protocol
Appendix B: Interview 2 Protocol 

B-2 CE Records Study Report

INTERVIEW 2 PROTOCOL

Section 2 – Rented Living Quarters

(If not shown, prefix for this section is S2_)

[IF AuxRented=1, GO TO S2_RENT_SU; IF AuxRented=2 or missing GO TO S2_X_NOT_LISTED; IF 

AuxRented=DK/REF, GO TO Section 3]

RENT_SU Are there any receipts/records for any rental payments for these living quarters?

 

1. YES

2. NO

NDK/NRF

[IF RENT_SU=1, go to INTRO; IF RENT_SU=2, go to NR_HOW]

REPORTED RENTING AND HAS RECEIPT

INTRO Can I see the receipts and records you have for any rental payments you made for 

{B_THREE_MONTH, B_TWO_MONTH, and B_LAST_MONTH}? 

Thank you. Give me just a minute to enter the information from these receipts into my computer. 

I may have some follow up questions for you afterwards.

RENTMM *For which months are there receipts/records? Enter all that apply.

[1-12 for Jan – Dec] *Note only the past three months will fill based on interview date.

13. OTHER 

RENTMM_OTH [IF RENTMM=4 AND ? (1, 2, OR 3)]*Enter the month and year for the most recent 

receipt/record the respondent has.

__ __ / __ __

RENTX1 [IF RENTMM=3] *What is the monthly expense for rent shown on the record(s) for 

{B_LAST_MONTH}?

$_____ 

RENTX2 [IF RENTMM=2] *What is the monthly expense for rent shown on the record(s) for 

{B_TWO_MONTH}?

$_____ 

RENTX3 [IF RENTMM=1] *What is the monthly expense for rent shown on the record(s) for 

{B_THREE_MONTH}?

$_____

RENTX [IF RENTMM=4 AND ? (1, 2, OR 3)] *What is the monthly expense for rent shown on the 

record(s) for {OTH_MONTH}?

$_____
Appendix B: Interview 2 Protocol

B-3 CE Records Study Report

OTH_SAME [IF RENTMM=4 AND ? (1, 2, OR 3)] Is your rent for {B_THREE_MONTH, 

B_TWO_MONTH, B_LAST_MONTH} exactly the same, about the same, or different from the 

rent for {OTH_MONTH}?

1. Exactly the same

2. About the same

3. Different

NOMATCH_RENT

[PCT_DIF3=S02.RENTX3/B_RENTX3; PCT_DIF2=RENTX2/B_RENTX2; 

PCT_DIF1=RENTX1/B_RENTX1; PCT_DIFX=RENTX/B_RENTX1] 

[IF PCT_DIF1 <.95 or >1.05 fill: “Can you tell me a little more about your rent? The 

record/receipt shows that you paid {RENTX1} for {B_LAST_MONTH}. Last week I recorded

{B_RENTX1} for {B_LAST_MONTH}. There are many possible reasons for this difference. Is 

it for any of the reasons listed on page 1? You may select all that apply.”]

[ELSE IF PCT_DIF2 <.95 or >1.05 fill: “Can you tell me a little more about your rent? The 

record/receipt shows that you paid {RENTX2} for {B_TWO_MONTH}. Last week I recorded

{B_RENTX2} for {B_TWO_MONTH}. There are many possible reasons for this difference. Is 

it for any of the reasons listed on page 1? You may select all that apply.”]

[ELSE IF PCT_DIF3 <.95 or >1.05 fill: “Can you tell me a little more about your rent? The 

record/receipt shows that you paid {RENTX3} for {B_THREE_MONTH}. Last week I recorded

{B_RENTX3} for {B_THREE_MONTH}. There are many possible reasons for this difference. 

Is it for any of the reasons listed on page 1? You may select all that apply.”]

[ELSE IF PCT_DIFX <.95 or >1.05 fill: “Can you tell me a little more about your rent? The 

record/receipt shows that you paid {RENTX} for {OTH_MONTH}. Last week I recorded

{B_RENTX1} for {B_THREE_MONTH}. There are many possible reasons for this difference. 

Is it for any of the reasons listed on page 1? You may select all that apply.”]

[ELSE GO TO RCPT_CMNTS] 

{SHOWCARD 1}

RCPT_RSN You said {NOMATCH}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[Go to Section 2X] 

REPORTED RENTING, BUT DOES NOT HAVE RECEIPT

NR_HOW [IF RENT_SU=2] Last week I recorded ${B_RENTX3} for {B_LAST_MONTH]} for these 

living quarters. How did you come up with your answer to that question? 

_______________{ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol 

B-4 CE Records Study Report

NR_RSN There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {NR_RSN}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

Section 2X – DID NOT REPORT RENTING, BUT HAS RECEIPT

NOT_LISTED *Does the respondent have receipts/records for any rental payments for these living quarters that 

were not reported last week?

 

1. YES

2. NO (go to Section 3) 

NDK/NRF

NL_DESCRIP *Enter a brief description of the expense. 

_______________{ALLOW 300 CHARACTERS}

NL_MM *For which months are there receipts/records? Enter all that apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH } 

4. OTHER 

NL_RENTX1 [IF NL_MM=3]*What is the monthly expense for rent shown on the record(s) for 

{B_LAST_MONTH}?

 $________ 

 

NL_RENTX2 [IF NL_MM=2] *What is the monthly expense for rent shown on the record(s) for 

{B_TWO_MONTH}?

$_____ 

NL_RENTX3 [IF NL_MM=1] *What is the monthly expense for rent shown on the record(s) for 

{B_THREE_MONTH}?

$_____ 

NL_HOW Can you tell me a little more about your rent? The receipt(s)/record(s) show(s) an expense for rent 

but you did not report this item last week. There are many possible reasons for this. Is it for any 

of the reasons listed on page 3? You may select all that apply.
Appendix B: Interview 2 Protocol

B-5 CE Records Study Report

[SHOWCARD 3]

NL_RSN You said [FILL REASON], can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol 

B-6 CE Records Study Report

Section 3A – Property Tax

(Prefix for this section: s3_a_)

[IF AuxOwned=1, GO TO PROP_TAX; IF AuxOwned=2 GO TO S3_X_NOT_LISTED; ELSE GO TO 

SECTION 4A]

PROP_TAX [IF S3_B_ANPROPTX>0] Are there any bills, receipts, or records for your property tax 

payment?

1. YES [GO TO INTRO]

2. NO [GO TO NR_HOW]

NDK/NRF

Reported property tax – Have Receipt

INTRO Can I see the receipts or records you have for property tax? Thank you. Give me just a minute to 

enter the information from the receipts into my computer. I may have some follow up questions 

for you afterwards.

ANPROPTX *What are the annual property taxes shown on the record/receipt?

$_____ 

[IF ANPROPTX/S3_B_ANPROPTX <.95 or >1.05 THEN ANPROPTX_DIF=1; ELSE ANPROPTX_DIF=2] 

NOMATCH [ANPROPTX_DIF=1] Can you tell me a little more about your property tax payment? The 

receipts/records show ${ANPROPTX}, but last week you reported paying 

${S3_B_ANPROPTX}

There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.

{REFER TO SHOWCARD1}

RCPT_RSN [ANPROPTX_DIF=1] You said [NOMATCH], can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

GO TO SECTION 3B

Reported property tax – No Receipt

NR_HOW Last week you reported paying ${S3_B_ANPROPTX} annually for property tax. How did you 

come up with your answer to that question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}
Appendix B: Interview 2 Protocol

Section 3 –Owned Living Quarters B-7 

NR_RSN_TXT You said {NR_RSN}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

CONTINUE TO SECTION 3B

Section 3B – Owned Living Quarters

(If not shown, prefix for this section: s3_b)

[IF S3_B_NUMMORT1>0 ORS 3_ B_NUMMORT2>0 OR IF S3_B_NUMLSHEL>0, GO TO S3_B_OWNED; 

ELSE GO TO SECTION 3C]

OWNED Are there any bills, receipts, or records for any mortgages or home equity loans? *Enter all that 

apply.

1. [IF S3_B_NUMMORT1>0 OR S3_B_NUMMORT2>0] 1st mortgage – original value of 

${S3_B_MORTGAGES_ORGMRTX_1} 

2. [IF B_NUMMORT1>1 OR B_NUMMORT2>1] 2nd mortgage – original value of 

${S3_B_MORTGAGES_ORGMRTX_2} 

3. [IF B_NUMMORT1>2 OR B_NUMMORT2>2] 3rd mortgage – original value of 

${S3_B_MORTGAGES_ORGMRTX_3} 

4. [IF S3_B_NUMLSHEL>0] 1st home equity loan – original value of 

${S3_B_LSHEL_ORGMRTX_1} 

5. [IF S3_B_NUMLSHEL>1] 2nd home equity loan – original value of 

${S3_B_LSHEL_ORGMRTX_2} 

6. [IF S3_B_NUMLSHEL>2] 3rd home equity loan – original value of 

${S3_B_LSHEL_ORGMRTX_3} 

99. NO, NONE

CHECKPOINT1 

• for owned=1-6, go to INTRO; (prefix for these variables is s3_b_owned_hr_x, where x=1-6 based on 

s3_b_owned)

• for each mortgage/loan without a receipt in OWNED, go to NR_HOW (prefix is s3_b_nr_x, where x=1-

6 based on s3_b_owned)

• when done go to Section 3C

REPORTED OWNING AND HAS RECEIPT 

INTRO Can I see the receipts and records you have for any payments you made for your 

{first/second/third} {mortgage/home equity loan}?

Thank you. Give me just a minute to enter the information from these receipts into my computer. 

I may have some follow up questions for you afterwards.

MM *For which months are there records? Enter all that apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH}

4. OTHER 
Appendix B: Interview 2 Protocol 

B-8 CE Records Study Report

OTH_MONTH [IF MM=4 AND ? (1, 2, OR 3)]*Enter the month and year for the most recent receipt/record the 

respondent has.

__ / __ 

NEWMRRT *What is the interest rate shown on the record/receipt?

%_______

PAYINCL *What is included with the mortgage payment as shown on the record/receipt? Enter all that 

apply.

1. Principal

2. Interest

3. Property taxes

4. Property insurance

5. Mortgage guarantee insurance (PMI)

6. Any other payments 

[IF 6 selected, goto PAYOTHF]

[ELSE IF S3_B_MORTGAGES_FIXEDRTE_X = 1 goto MRTPMTX]

[ELSE goto PAYMTX1]

PAYOTHF [IF S3_B_MORTGAGES_PAYINCL_X=6] *Specify:

_______________{ALLOW 30 CHARACTERS}

[IF S3_B_MORTGAGES_FIXEDRTE_X = 1 goto MRTPMTX]

[ELSE goto PAYMTX]

MRTPMTX *What is the total monthly payment shown on the record/receipt?

$_______ 

[IF MRTPMTX/S3_B_MORTGAGES_MRTPMTX_X IS <.95 OR >1.05 THEN S3_B_MRTPMTX_DIF_X=1; 

ELSE S3_B_MRTPMTX_DIF_X=2] 

[IF any codes 3-6 are selected in PAYINCL goto PRININTX]

[ELSE goto NOMATCH]

PRININTX [IF PAYINCL=1 or 2]*What is the {IF PAYINCL=1: fill “principal”, IF PAYINCL=2: fill 

“interest”, PAYINCL=1 AND 2: fill “principal and interest”} amount shown on the 

record/receipt?

$_______ 

[IF PRININTX]/S3_B_MORTGAGES_PRININTX_X IS <.95 OR >1.05 THEN S3_B_PRININTX_DIF_X=1; 

ELSE S3_B_PRININTX_DIF_X=2.] 

[Goto NOMATCH]

PAYMTX1 [IF MM=3] *What was the payment shown on the record for this mortgage in 

{B_LAST_MONTH}?
Appendix B: Interview 2 Protocol

Section 3 –Owned Living Quarters B-9 

$_______ 

[IF PAYMTX1/S3_B_MORTGAGES_PAYMTX1_X IS <.95 OR >1.05 THEN S3_B_PAYMTX1_DIF_X=1; 

ELSE S3_B_PAYMTX1_DIF_X=2] 

[IF any codes 3-6 are selected in PAYINCL goto PRNINTX1]

PRNINTX1 [IF PAYINCL=1 or 2]*How much of that payment was for {IF PAYINCL=1: fill “principal”, IF 

PAYINCL=2: fill “interest”, PAYINCL=1 AND 2: fill “principal and interest”}? 

$_______ 

[IF PRNINTX1/S3_B_MORTGAGES_PRNINTX1_X IS <.95 OR >1.05 THEN S3_B_PRNINTX1_DIF_X=1; 

ELSE S3_B_PRNINTX1_DIF_X=2] 

PAYMTX2 [IF MM=2] *What was the payment shown on the record for this mortgage in 

{B_TWO_MONTH}?

$_______ 

[IF PAYMTX2/S3_B_MORTGAGES_PAYMTX2_X IS <.95 OR >1.05 THEN S3_B_PAYMTX2_DIF_X=1; 

ELSE S3_B_PAYMTX2_DIF_X=2] 

[IF any codes 3-6 are selected in PAYINCL goto PRNINTX2]

PRNINTX2 [IF PAYINCL=1 or 2]*How much of that payment was for {IF PAYINCL=1: fill “principal”, IF 

PAYINCL=2: fill “interest”, PAYINCL=1 AND 2: fill “principal and interest”}? 

$_______ 

[IF PRNINTX2/S3_B_MORTGAGES_PRNINTX2_X IS <.95 OR >1.05 THEN S3_B_PRNINTX]_DIF_X=1; 

ELSE S3_B_PRNINTX2_DIF_X=2] 

PAYMTX3 [IF MM=1] *What was the payment shown on the record for this mortgage in 

{B_THREE_MONTH}?

$_______ 

[IF PAYMTX3/S3_B_MORTGAGES_PAYMTX3_X IS <.95 OR >1.05 THEN S3_B_PAYMTX3_DIF_X=1; 

ELSE S3_B_PAYMTX3_DIF_X=2] 

[IF any codes 3-6 are selected in PAYINCL goto PRNINTX3]

[ELSE goto NOMATCH2]

PRNINTX3 [IF PAYINCL=1 or 2]*How much of that payment was for {IF PAYINCL=1: fill “principal”, IF 

PAYINCL=2: fill “interest”, PAYINCL=1 AND 2: fill “principal and interest”}?
Appendix B: Interview 2 Protocol 

B-10 CE Records Study Report

$_______ 

[IF PRNINTX3/S3_B_MORTGAGES_PRNINTX3_X IS <.95 OR >1.05 THEN S3_B_PRNINTX3_DIF_X=1; ELSE 

S3_B_PRNINTX3_DIF_X=2]

PAYMTX4 [IF MM=4 AND ? (1, 2, OR 3)]*What was the payment shown on the record for this mortgage in 

{OTH_MONTH}?

$_______ 

[IF PAYMTX4/S3_B_MORTGAGES_PAYMTX3_X IS <.95 OR >1.05 THEN S3_B_PAYMTX4_DIF_X=1; ELSE 

S3_B_PAYMTX4_DIF_X=2]

[IF any codes 3-6 are selected in PAYINCL goto PRNINTX3]

[ELSE goto NOMATCH2]

PRNINTX4 [IF PAYINCL=1 or 2]*How much of that payment was for {IF PAYINCL=1: fill “principal”, IF 

PAYINCL=2: fill “interest”, PAYINCL=1 AND 2: fill “principal and interest”}? 

$_______ 

[IF PRNINTX4/S3_B_MORTGAGES_PRNINTX3_X IS <.95 OR >1.05 THEN S3_B_PRNINTX3_DIF_X=1; 

ELSE S3_B_PRNINTX3_DIF_X=2.] 

[Goto NOMATCH2]

NOMATCH [IF S3_B_MRTPMTX_DIF_X=1 AND S3_B_PRININTX_DIF_X?1, then fill: “Can you tell me 

a little more about this {mortgage/home equity loan} payment? The records/receipts show that 

you paid ${MRTPMTX} each month for your mortgage, but last week I recorded

${S3_B_MORTGAGES_MRTPMTX_X}.” 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)]

[IF S3_B_MRTPMTX_DIF_X?1 AND IF S3_B_PRININTX_DIF_X=1, then fill: “Can you tell 

me a little more about this {mortgage/home equity loan} payment? The records/receipts show 

that you paid ${PRININTX} each month for {principal/interest/principal and interest}, but last 

week I recorded ${S3_B_MORTGAGES_PRININTX_X}.” 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)]

[IF S3_B_MRTPMTX_DIF_X=1 AND S3_B_PRININTX_DIF_X=1, then fill: “Can you tell me 

a little more about this {mortgage/home equity loan} payment? The records/receipts show that 

you paid ${MRTPMTX} each month your mortgage and ${PRININTX} for 

{principal/interest/principal and interest}. Last week I recorded

${S3_B_MORTGAGES_MRTPMTX_X} for your mortgage and 

${S3_B_MORTGAGES_PRININTX_X} for {principal/interest/principal and interest}.”
Appendix B: Interview 2 Protocol

Section 3 –Owned Living Quarters B-11 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)]

{SHOWCARD1}

[Goto RCPT_RSN]

NOMATCH2 [IF PAYMTX1_DIF =1fill: “Can you tell me a little more about this {mortgage/home equity 

loan} payment? The records/receipts show that you paid ${PAYMTX1} in 

{B_LAST_MONTH}, but last week I recorded ${S3_B_PAYMTX1_X}.There are many 

possible reasons for this difference. Is it for any of the reasons listed on page 1? You may select 

all that apply.”]

[ELSE IF PAYMTX_DIFX=1 fill: “Can you tell me a little more about this {mortgage/home 

equity loan} payment? The records/receipts show that you paid ${PAYMTX2} in 

{B_TWO_MONTH}, but last week I recorded ${S3_B_PAYMTX2_X}.There are many possible 

reasons for this difference. Is it for any of the reasons listed on page 1? You may select all that 

apply.”]

[ELSE IF PAYMTX3_DIF=1 fill: “Can you tell me a little more about this {mortgage/home 

equity loan} payment? The records/receipts show that you paid ${S03B.PAYMTX3} in 

{B_THREE_MONTH}, but last week I recorded ${S3_B_PAYMTX3_X}.There are many 

possible reasons for this difference. Is it for any of the reasons listed on page 1? You may select 

all that apply.”]

[ELSE IF PAYMTX4_DIF=1 fill: “Can you tell me a little more about this {mortgage/home 

equity loan} payment? The records/receipts show that you paid ${PAYMTX4} in 

{OTH_MONTH}, but last week I recorded ${S3_B_PAYMTX1_X} in {B_LAST_MONTH}. 

There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.”]

{SHOWCARD1}

RCPT_RSN You said [NOMATCH/NOMATCH2], can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S03.CHECKPOINT1]

REPORTED OWNING, BUT DOES NOT HAVE RECORD

(If not shown, prefix for this section is s3_b_owned_nr_X_) 

NR_HOW Last week I recorded ${S3_B_MRTPMTX_X} each month for your {first/second/third} 

{mortgage/home equity loan}. How did you come up with your answer to that question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply
Appendix B: Interview 2 Protocol 

B-12 CE Records Study Report

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {NR_RSN}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S03.CHECKPOINT1]

Section 3C – Home Equity Line of Credit

LINE_CREDIT[IF S3_B_LCHEL_YN=1] Are there any bills, receipts, or records for line of credit home equity 

loans? *Enter all that apply.

1. [IF S3_B_NUMLCHEL>0] 1st Line of credit home equity loan

2. [IF S3_B_NUMLCHEL>1] 2nd line of credit home equity loan

3. [IF S3_B_NUMLCHEL>2] 3rd line of credit home equity loan

99. NO, NONE

NDK/NRF

CHECKPOINT2 

• For each item selected in LINE_CREDIT, ask the “Have receipt” questions which start with INTRO[1] 

• For each item NOT selected in S03C.LINE_CREDIT, ask the “No Receipt” questions starting with 

S03C.NR_HOW[1]

Reported line of credit – Have Receipt

(prefix S3_C_LC_HR_X_; where x=1 to 3 based on LINE_CREDIT)

INTRO Can I see the receipts or records you have for the {first/second/third} line of credit home equity 

loan? Thank you. Give me just a minute to enter the information from the receipts into my 

computer. I may have some follow up questions for you afterwards.

MONTH *For which months are there receipts/records? Enter all that apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH } 

4. OTHER 

OTH_MONTH IF MM=4 AND ? (1, 2, OR 3)]*Enter the month and year for the most recent receipt/record the 

respondent has.

__ __ / __ __
Appendix B: Interview 2 Protocol

Section 3 –Owned Living Quarters B-13 

PDAMTX1 [IF MM=3] *What is the total amount paid in {B_LAST_MONTH} shown on the receipt/record?

$_____ 

IF PDAMTX1/S3_B_PDAMTX1_X <.95 or >1.05 THEN S3_C_PDAMTX1_DIF_X=1; ELSE 

S3_C_PDAMTX1_DIF_X=2 

PDAMTX2 [IF MM=2]*What is the total amount paid in {B_TWO_MONTH} shown on the receipt/record?

$_____ 

IF PDAMTX2/S3_B_PDAMTX2_X <.95 or >1.05 THEN S3_C_PDAMTX2_DIF_X=1; ELSE 

S3_C_PDAMTX2_DIF_X=2 

PDAMTX3[1] [IF MM=1]*What is the total amount paid in {B_THREE_MONTH} shown on the 

receipt/record?

$_____ 

IF PDAMTX3/S3_B_PDAMTX3_X <.95 or >1.05 THEN S3_C_PDAMTX3_DIF_X=1; ELSE 

S3_C_PDAMTX3_DIF_X=2 

PDAMTX4 [IF MM=4 AND ? (1, 2, OR 3)]*What is the total amount paid in {OTH_MONTH} shown on the 

receipt/record?

$_____ 

[GO TO RCPT_CMNTS]

NOMATCH [IF S3_C_PDAMTX1_DIF_X=1 OR S3_C_PDAMTX2_DIF_X=1 OR 

S3_C_PDAMTX3_DIF_X=1] Can you tell me a little more about line of credit loan payments? 

The receipts/records show ${PDAMTX3} for {B_THREE_MONTH}, ${PDAMTX2} for 

{B_TWO_MONTH}, and ${PDAMTX1} for {B_LAST_MONTH}. 

Last week I recorded ${S3_B_PDAMTX3_X} for {B_THREE_MONTH}, 

${S3_B_PDAMTX2_X} for {B_TWO_MONTH}, and ${S3_B_PDAMTX1_X} for 

{B_LAST_MONTH} 

There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.

{REFER TO SHOWCARD1}

RCPT_RSN [IF S3_C_PDAMTX1_DIF_X=1 OR S3_C_PDAMTX2_DIF_X=1 OR 

S03C.PDAMTX3_DIF_X=1] You said [NOMATCH], can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol 

B-14 CE Records Study Report

[RETURN TO S03.CHECKPOINT2]

Reported line of credit – No Receipt

(prefix S3_C_NR_X_)

NR_HOW Last week I recorded ${B_PDAMTX3} in {B_THREE_MONTH} for your line of credit home 

equity loan. How did you come up with your answer?

_______________{ALLOW 300 CHARACTERS}

NR_RSN There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S03C.NR_RSN[1]}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S03.CHECKPOINT2]

Section 3X – DID NOT REPORT OWNING BUT HAS RECORDS

NOT_LISTED *Does the respondent have receipts/records for any of the following items that were not reported

last week?

 

1. Property tax

2. Mortgage or home equity loan

3. Line of credit loan

99. NO, NONE 

CHECKPOINT4 

• IF S03X.NOT_LISTED=(1, 2, or 3) ask NL_DESCRIP to NL_CMNTS, then go to Section 4A.

• IF S03X.NOT_LISTED=99, then go to Section 4A.

(if NOT_LISTED=1, then prefix s3_X_1_rep_1_NL_ - s3_X_1_rep_5_NL_; allowed for 5 reps) 

NL_DESCRIP *Enter a brief description of the item: {S03X.NOT_LISTED}. 

_______________{ALLOW 300 CHARACTERS}

NL_MONTH *For which months are there receipts/records for {S03X.NOT_LISTED}? Enter all that apply.

[SHOW PAST 12 MONTHS] 

NL_AMNT *What is the amount of the {S03X.NOT_LISTED}, on the record(s)?

 $________ 
Appendix B: Interview 2 Protocol

Section 3 –Owned Living Quarters B-15 

 

NL_HOW Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

{S03X.NOT_LISTED} but you did not report this item last week. There are many possible 

reasons for this. Is it for any of the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

NL_RSN You said {NL_HOW}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

ANYMORE REPEAT FOR ANY MORE RECEIPTS/RECORDS FOR CATEGORY (LIMIT 5 LOOPS).

[RETURN TO S03.CHECKPOINT4]
Appendix B: Interview 2 Protocol 

B-16 CE Records Study Report

Section 4A – Telephone Expenses

[IF S4_ph_b_TELEBILL=1 THEN GO TO S4_a_1_TEL_EXP; ELSE GO TO SECTION 4B.]

S4_a_1_TEL_EXP[6] Last week I recorded the following expenses. Please indicate if you have any receipts or 

records for these services. *Enter all that apply.

1. [IF S4_ph_1_B_TELCOMP] {S4_ph_1_B_TELCOMP} 

{S4_ph_1_B_B_TYPETEL[5]} 

2. [IF S4_ph_2_B_TELCOMP] {S4_ph_2_B_B_TELCOMP} 

{S4_ph_2_B_B_TYPETEL[5]} 

3. [IF S4_ph_3_B_TELCOMP] {S4_ph_3_B_B_TELCOMP} 

{S4_ph_3_B_B_TYPETEL[5]} 

4. ... 

20. [IF S4_ph_20_B_TELCOMP] {S4_ph_20_B_B_TELCOMP} 

{S4_ph_20_B_B_TYPETEL[5]} 

99. NO, NONE

NDK/NRF

Programmer note:

• For each telephone service reported in Int1 with a receipt, go to S04A.INTRO[1].

• For each telephone service reported in Int1 without a receipt, go to S04A.NR_HOW[1]

REPORTED TELEPHONE SERVICES AND HAS RECEIPT

(prefix is S4_A_1_HR_X_ and S4_ph_X_ for interview 1 items) 

INTRO Can I please see any receipts or records you have for {S4_ph_1_B_TELCOMP} 

{S4a_TELTEMP[5]}?

MONTH[13] *For which months are there receipts/records? Enter all that apply.

1. {B_THREE_MONTH } 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH}

4. OTHER 

OTH_MONTH [IF S04A_MONTH=4 AND ? (1, 2, OR 3)]*Enter the month and year for the most recent 

receipt/record the respondent has.

__ / __ 

BILLDATE *What is the bill date on the bill/record for {FILL MOST RECENT MONTH}? 

__ / __ / __

SRV_START *On the bill/record for {FILL MOST RECENT MONTH}, what is the service period start date?

__ / __ / __

SRV_END *What is the service period end date?

__ / __ / __
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-17 

SAME [IF >1 RESPONSE SELECTED FOR S04A.MONTH[1]] *Are the receipts/records the exact 

same each month?

1. YES

2. NO

Programmer note:

• IF [S04A.SAME[1]=1 AND B_TELCHGX1=B_TELCHGX2=B_TELCHGX3 OR [IF 

S04A.MONTH=4], ask S04A.TYPE3[1] – S04A.SAMEBILL[1]] for the most recent month with a 

receipt.

• If S04A.SAME[1]=2 OR [[B_TELCHGX1?B_TELCHGX2] OR [B_TELCHGX1?B_TELCHGX3] OR 

[B_TELCHGX2?B_TELCHGX3]], ask S04A.TYPE3[1] – S04A.SAMEBILL[1] for each month for 

which they have receipts.

(prefix is S4_A_1_HR_X_ and S4_ph_X_ for interview 1 items)

TYPEX *What type of record does the respondent have for {B_THREE_MONTH}?

1. Utility bill from provider (hardcopy or electronic)

2. Credit card bill

3. Bank records – not including credit card bill (e.g. account summary)

4. Check book

5. Electronic record (e.g. purchase confirmation)

6. Email record

7. Self-created record (e.g. handwritten list, typed spreadsheet)

8. OTHER (SPECIFY)

MATCHX[99] [IF S04A.MONTH[1]?4]*Which items do NOT match the [B_THREE_MONTH] bill? Enter all 

that apply.

1. Name of company providing the service: {B_TELCOMP}

2. Type of telephone service: {B_TYPETEL3[1]}

3. Additional service items: {B_TELTEMP3[1]}

99. ALL MATCH

NDK/NRF

TELCOMPX [IF S04A.MONTH[1]=4 OR S04A.MATCH3[1]=1] *What is the name of the company 

providing the service shown on the [B_THREE_MONTH] bill?

____________ {ALLOW 300 CHARACTERS} 

TYPETELX[4] [IF S04A.MONTH[1]=4 OR S04A.MATCH3[1]=2] *What is the type of telephone service 

shown on the [B_THREE_MONTH] bill? Enter all that apply.

1. Residential service

2. Mobile/Cellular service

3. Voice Over IP

4. OTHER (SPECIFY)

TELTEMPX[3] [IF S04a_MONTH[13]=4 OR S04a_MATCH[3]=3] *What is the type of telephone service 

shown on the [B_THREE_MONTH] bill? Enter all that apply.

0. NONE

1. Internet access (including broadband, DSL, and dial-up) 
Appendix B: Interview 2 Protocol 

B-18 CE Records Study Report

2. Cable or satellite television service

3. Non-telephone related rentals or purchases such as a modem

77. MISC. COMBINED (UNABLE TO SPECIFY)

TELCHGXX[3] *What is the total monthly expense shown on the bill for [B_THREE_MONTH]?

$_____

[IF S04a_TELCHGX[3]<$200 THEN: IF S04a_TELCHGX[3]/B_TELCHGX[3] IS <.9 OR >1.1 THEN 

S04a_TELCHGX_[3]_DIF=1; ELSE S04A.TELCHGX[3]_DIF=2] 

[ELSE IF S04A_TELCHGX[3]>$200 THEN: IF S04A_TELCHGX[3]/B_TELCHGX[3] IS <.95 OR >1.05 

THEN S04A_TELCHGX_[3]_DIF=1; ELSE S04A.TELCHGX[3]_DIF=2] 

TINTNTXX[3] *[IF B_TELTEMP=1 or S04A_TELTEMP[3]=1] What is the amount for internet access shown 

on the bill for [B_THREE_MONTH]?

$_____

[IF S04A_TINTNTX[3]<$200 THEN: IF S04A_TINTNTX[3]/B_TINTNTX[3] IS <.9 OR >1.1 THEN 

S04A_TINTNTX[3]_DIF=1; ELSE S04A.TINTNTX[3]_DIF=2] 

[ELSE IF S04A_TINTNTX[3]>$200 THEN: IF S04A_TINTNTX[3]/B_TINTNTX[3] IS <.95 OR >1.05 THEN 

S04A.TINTNTX[3]_DIF=1; ELSE S04A.TINTNTX[3]_DIF=2] 

TCABLEXX[3] *[IF B_TELTEMP=2 or S04A_TELTEMP[3]=2] What is the amount for cable/satellite shown on 

the bill for [B_THREE_MONTH]?

$_____

[IF S04A_TCABLEX[3]<$200 THEN: IF S04A_TCABLEX[3]/B_TCABLEX[3] IS <.9 OR >1.1 THEN 

S04A_TCABLEX[3]_DIF=1; ELSE S04A_TCABLEX[3]_DIF=2] 

[ELSE IF S04A_TCABLEX[3]>$200 THEN: IF S04A_TCABLEX[3]/B_TCABLEX[3] IS <.95 OR >1.05 

THEN S04A.TCABLEX[3]_DIF=1; ELSE S04A.TCABLEX[3]_DIF=2] 

SAMEBILL[1] [IF S04A_MONTH[1]=4] Is your telephone bill for [B_THREE_MONTH] exactly the same, 

about the same, or different from the telephone bill for [FILL SPECIFY MONTH]?

1. Exactly the same

2. About the same

3. Different

NOMATCH[14] [IF [S04A_TELCHGX[3]_DIF=1 OR S04A_TINTNTX[3]_DIF=1 OR 

S04A_TCABLEX[3]_DIF=1], fill: “Can you tell me a little more about your telephone service? 

The bill shows that you paid a total of ${S04A_TELCHGX[3]} [IF S04A_TINTNTX[3]>0, fill: 

“including ${S04A_TINTNTX[3]} for internet”] [IF S04A_TCABLEX[3]>0, fill: and 

${S04A_TCABLEX[3]} for satellite/cable] for {B_THREE_MONTH}. Last week I recorded a 

total of ${B_TELCHGX1} [IF B_TINTNTX3>0, fill: “including ${B_TINTNTX3} for 

internet”] [IF B_TCABLEX3>0, fill: and ${B_TCABLEX3} for satellite/cable] for 

{B_THREE_MONTH}. 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)”]
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-19 

[ELSE IF [S04A_TELCHGX2[1]_DIF=1 OR S04A_TINTNTX2[1]_DIF=1 OR 

S04A_TCABLEX2[1]_DIF=1], fill: “Can you tell me a little more about your telephone service? 

The bill shows that you paid a total of ${S04A_TELCHGX2[1]} [IF S04A_TINTNTX2[1]>0, 

fill: “including ${S04A_TINTNTX2[1]} for internet”] [IF S04A_TCABLEX2[1]>0, fill: and 

${S04A_TCABLEX2[1]} for satellite/cable] for {B_TWO_MONTH}. Last week I recorded a 

total of ${B_TELCHGX2} [IF B_TINTNTX2>0, fill: “including ${B_TINTNTX2} for 

internet”] [IF B_TCABLEX2>0, fill: and ${B_TCABLEX2} for satellite/cable] for 

{B_TWO_MONTH}. 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)”]

[ELSE IF [S04A_TELCHGX1[1]_DIF=1 OR S04A_TINTNTX1[1]_DIF=1 OR 

S04A_TCABLEX1[1]_DIF=1], fill: “Can you tell me a little more about your telephone service? 

The bill shows that you paid a total of ${S04A_TELCHGX1[1]} [IF S04A_TINTNTX1[1]>0, 

fill: “including ${S04A_TINTNTX1[1]} for internet”] [IF S04A_TCABLEX1[1]>0, fill: and 

${S04A_TCABLEX1[1]} for satellite/cable] for {B_LAST_MONTH}. Last week I recorded a 

total of ${B_TELCHGX1} [IF B_TINTNTX1>0, fill: “including ${B_TINTNTX1} for 

internet”] [IF B_TCABLEX1>0, fill: and ${B_TCABLEX1} for satellite/cable] for 

{B_LAST_MONTH}. 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)”]

{SHOWCARD 1}

RCPT_RSN[1] You said {S04A_NOMATCH[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS[1]*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[GO TO SECTION 4B]

REPORTED TELEPHONE SERVICES BUT DOES NOT HAVE RECEIPT

(prefix is S4_A_1_NR_X_)

NR_HOW Last week I recorded a total of ${B_TELCHGX1} for {B_TYPETEL3[1]} [IF 

{B_TELTEMP3[1]=1,2 or 3, fill: “including {B_TELTEMP3[1]} for {B_THREE_MONTH}. 

How did you come up with your answer to that question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN[10] There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S04a_NR_RSN[10]}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 
Appendix B: Interview 2 Protocol 

B-20 CE Records Study Report

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

Section 4B – Other Telephone Expenses

[IF S4_B_FONCARD=1 OR S4_B_PRPYCELL=1 OR S4_B_PYPHONE=1 THEN GO TO OTEL_EXP; ELSE 

GO TO SECTION 4C.]

S4B_OTEL_EXP Last week I recorded the following expenses. Please indicate if you have any receipts or 

records for these items. *Enter all that apply.

1. [IF S4_B_FONCARD=1] {Prepaid long distance telephone cards or minutes}

2. [IF S4_B_PRPYCELL=1] {Prepaid cellular minutes}

3. [IF S4_B_PYPHONE=1] {Public pay phone services}

99. NO, NONE

NDK/NRF

CHECKPOINT2

• For each item with a receipt, go to S04B.INTRO[1].

• For each item reported in Int1 without a receipt, go to S04B.NR_HOW[1]

REPORTED TELEPHONE SERVICES AND HAS RECEIPT

(prefix is S4_B_HR_X_ and S4_ for interview 1 items)

INTRO Can I please see any receipts or records you have for {FILL: “Prepaid long distance telephone 

cards or minutes” OR “Prepaid cellular minutes” OR “Public pay phone services”}?

RCPT_NUM *How many receipts/records are there for {FILL: “prepaid long distance telephone cards or 

minutes” OR “prepaid cellular minutes” OR “public pay phone services”} since the first of 

{B_THREE_MONTH}? 

_______ 

MONTH *What is the month shown on the receipt(s)/record(s)? {IF S04B.RCPT_NUM[1]>1, fill “Enter 

all that apply.”}

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

13. Other month 

OTH_MONTH [IF S04B.MONTH=4 AND ? (1, 2, OR 3)] *Enter the month and year for the most recent 

receipt/record.

__ / __ 

[GO TO S04B.RCPT_CMNTS] 

AMOUNT *What is the total expense for {FILL: “prepaid long distance telephone cards or minutes” OR 

“prepaid cellular minutes” OR “public pay phone services”} since the start of 

{B_THREE_MONTH} shown on the receipt(s)/record(s)}?
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-21 

$______ 

IF S04B.AMOUNT<$200 THEN:

IF S04B.AMOUNT/{B_ FONCARDX or B_ PRPYCLX or B_PYPHONEX} IS <.9 OR >1.1 THEN 

S04B.AMOUNT_DIF=1; ELSE S04B.AMOUNT_DIF=2.

ELSE IF S04B.AMOUNT>$200 THEN:

IF S04B.AMOUNT/{B_ FONCARDX or B_ PRPYCLX or B_PYPHONEX} IS <.95 OR >1.05 THEN 

S04B.AMOUNT_DIF=1; ELSE S04B.AMOUNT_DIF=2.

NOMATCH [IF S04B.AMOUNT[1]_DIF=1] Can you tell me a little more about your {IF 

S04B.RCPT_NUM[1]>1: fill, “purchases”, IF S04B.RCPT_NUM[1]=1: fill “purchase”} of 

{FILL: “prepaid long distance telephone cards or minutes” OR “prepaid cellular minutes” OR 

“public pay phone services”}? The {IF S04B.RCPT_NUM[1]>1: fill “receipts/records show”, IF 

S04B.RCPT_NUM[1]=1: fill “receipt/record shows”} a total of ${S04B.AMOUNT[1]} for 

{B_THREE_MONTH}.

Last week, I recorded a total of ${FILL: B_Sect04.Oth_Phone.FONCARDX OR 

B_Sect04.Oth_Phone.PRPYCLX OR B_Sect04.Oth_Phone.PYPHONEX} for 

{B_THREE_MONTH}.

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}

RCPT_RSN [IF S04B.AMOUNT_DIF=1] You said {S04B.NOMATCH[1]}. Can you tell me a little more 

about that?

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S04B.CHECKPOINT2]

REPORTED ITEM IN INT1 BUT DOES NOT HAVE RECEIPT

(prefix is S4_B_NR_X_ and S4_ for interview 1 items)

NR_HOW Last week, I recorded a total of ${FILL: B_Sect04.Oth_Phone.FONCARDX OR 

B_Sect04.Oth_Phone.PRPYCLX OR B_Sect04.Oth_Phone.PYPHONEX} for {FILL: “prepaid 

long distance telephone cards or minutes” OR “prepaid cellular minutes” OR “public pay phone 

services”} for {B_THREE_MONTH}. How did you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply
Appendix B: Interview 2 Protocol 

B-22 CE Records Study Report

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S04B.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S04B.CHECKPOINT2]

Section 4C – Internet Service Expenses

[IF ANY S4_int_X_B_UTI_ITEM=1 to 7, GO TO INT_EXP; ELSE GO TO S04D.]

S4_C_INT_EXP Last week I recorded the following expenses. Please indicate if you have any receipts or 

records for these items. *Enter all that apply.

1. [IF S4_int_1_B_UTI_ITEM = 1 to 7] {S4_int_1_B_AUX_SERVICE}: ${S4_int_1_B_INTCHGX} for 

{S4_int_1_B_INTDESC} for {S4_int_1_B_INTMO}

2. [IF S4_int_2_B_UTI_ITEM = 1 to 7] {S4_int_2_B_AUX_SERVICE}: ${S4_int_2_B_INTCHGX} for 

{S4_int_2_B_INTDESC} for {S4_int_2_B_INTMO}

3. [IF S4_int_3_B_UTI_ITEM = 1 to 7] {S4_int_3_B_AUX_SERVICE}: 

${S4_int_3_B_INTCHGX} for {S4_int_3_B_INTDESC} for {S4_int_3_B_INTMO}

4. ... 

5. ... 

6. [IF S4_int_6_B_UTI_ITEM = 1 to 7] {S4_int_6_B_AUX_SERVICE}: 

${S4_int_6_B_INTCHGX} for {S4_int_6_B_INTDESC} for {S4_int_6_B_INTMO}

99. NO, NONE

NDK/NRF

CHECKPOINT3

• For each internet service with a receipt, go to.INTRO.

• For each internet service reported in Int1 without a receipt, go to S04C.NR_HOW[1]

REPORTED INTERNET SERVICES AND HAS RECEIPT

(prefix is S4_C_HR_X_ for interview 2 items and S4_int_X_ for interview 1 items)

INTRO Can I please see any receipts or records you have for {B_INTDESC} in {B_INTMO}?

RCPT_NUM *How many receipts/records are there for this item?

_______ 

MATCH3 *Which items do NOT match the receipt(s)/record(s)? Enter all that apply.

1. Description: {B_INTDESC}

2. Combined items: {B_INTCMB[1]}

3. Month: {B_INTMO}

99. ALL MATCH

NDK/NRF 
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-23 

DESCR [IF S04C.MATCH3[1]=1] *Explain the difference in the description of the item reported in 

Interview 1. 

____________ {ALLOW 300 CHARACTERS}

COMB [IF S04C.MATCH3[1]=2] *What is the {B_AUX_SERVICE} combined with? Enter all that 

apply. 

1. Cable or satellite TV services

2. Satellite radio services

3. Internet connection or an internet service provider

4. Listening to or downloading music or audio files

5. Viewing or downloading video files

6. Online games or other internet entertainment sites

7. Internet services away from home such as web cafes or internet kiosks

77. MISC. COMBINED (UNABLE TO SPECIFY)

MONTH [IF S04C.MATCH3[1]=3] *What is the most recent month shown on the receipt(s)/record(s)? 

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

5. OTHER 

OTH_MONTH [IF S04C.MONTH=4 AND ? (1, 2, OR 3]*Enter the month and year for the most recent 

receipt/record.

__ / __ [GO TO S04C.RCPT_CMNTS[1]]

AMOUNT *What is the total monthly expense for {B_INTDESC} shown on the record(s)/bill(s)? 

$______ 

[IF S04C.AMOUNT[1]<$200 THEN: IF S04C.AMOUNT[1]/B_INTCHGX IS <.9 OR >1.1 THEN 

S04C.AMOUNT[1]_DIF=1; ELSE S04C.AMOUNT[1]_DIF=2.] 

[IF S04C.AMOUNT[1]>$200 THEN: IF S04C.AMOUNT[1]/B_INTCHGX IS <.95 OR >1.05 THEN 

S04C.AMOUNT[1]_DIF=1; ELSE S04C.AMOUNT[1]_DIF=2.] 

NOMATCH [IF S04C.AMOUNT_DIF=1] Can you tell me a little more about your expense for 

{B_INTDESC}? The {IF S04C.RCPT_NUM>1: fill “records/bills show”, IF 

S04C.RCPT_NUM[1]=1: fill “record/bill shows”} an expense of ${S04C.AMOUNT} for {IF 

S04C.MATCHX=3 then fill: {S04C.MONTH}; else fill {B_INTMO}}. 

Last week, I recorded an expense of ${B_INTCHGX} for {B_INTMO}.

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}
Appendix B: Interview 2 Protocol 

B-24 CE Records Study Report

RCPT_RSN [IF S04C.AMOUNT_DIF=1] You said {S04C.NOMATCH}. Can you tell me a little more about 

that? 

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS} 

[RETURN TO S04C.CHECKPOINT3]

REPORTED INTERNET SERVICE IN INT1 BUT DOES NOT HAVE RECEIPT

(prefix is S4_C_NR_X_ for interview 2 items and S4_int_X_ for interview 1 items)

NR_HOW Last week, I recorded ${B_INTCHGX} for {B_INTDESC} for {B_LAST_MONTH}. How did 

you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply.

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S04C.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S04C.CHECKPOINT3]

Section 4D – Utilities and Fuels

[IF ANY B_Sect04.UTC_ITEM = 1 to 10 THEN GO TO S04D.UTL_EXP; ELSE GO TO SECTION 6A.]

S4_D_UTL_EXP Last week I recorded the following expenses. Please indicate if you have any receipts or 

records for these services. *Enter all that apply.

1. [IF Sect04.TPhone.RowScr1[1].UTC_ITEM = 1 to 10] {B_Descpr_Ax}:

{B_COMPNAME}

2. [IF Sect04.TPhone.RowScr1[2].UTC_ITEM = 1 to 10] {B_Descpr_Ax}:

{B_COMPNAME}

3. [IF Sect04.TPhone.RowScr1[3].UTC_ITEM = 1 to 10] {B_Descpr_Ax}:

{B_COMPNAME}

4. ... 

99. NO, NONE

NDK/NRF
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-25 

CHECKPOINT4

• For each service reported in Int1 with a receipt, go to S04D.INTRO[1].

• For each service reported in Int1 without a receipt, go to S04D.NR_HOW[1]

REPORTED SERVICES AND HAS RECEIPT

(prefix is S4_D_HR_X_ for interview 2 items and S4_ut_X_ for interview 1 items)

INTRO[1] Can I please see any receipts or records you have for {B_Descpr_Ax} service from 

{B_COMPNAME}?

MONTH[1] *For which months are there receipts/records? Enter all that apply.

1. {B_THREE_MONTH } 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH}

4. OTHER 

OTH_MONTH[1][IF S04D.MONTH=4 AND ? (1, 2, OR 3)]*Enter the month and year for the most recent 

receipt/record the respondent has.

__ / __ 

BILLDATE[1] *What is the bill date on the bill/record for {FILL MOST RECENT MONTH}? 

__ / __ / __

SRV_START[1] *On the bill/record for {FILL MOST RECENT MONTH}, what is the service period 

start date?

__ / __ / __

SRV_END[1] *What is the service period end date? 

__ / __ / __

SAME[1] [IF >1 RESPONSE SELECTED FOR S04D.MONTH[1]] *Are the receipts/records the exact 

same each month?

1. YES

2. NO

Programmer note:

• IF [S04D.SAME[1]=1 AND B_UTLCHGX1=B_UTLCHGX2=B_UTLCHGX3 OR [IF 

S04D.MONTH=4], ask S04D.TYPE3[1] – S04D.UTLCHGX3[1]] for the most recent month with a 

receipt.

• If S04D.SAME[1]=2 OR MISSING OR [[B_UTLCHGX1?B_UTLCHGX2] OR 

[B_UTLCHGX1?B_UTLCHGX3] OR [B_UTLCHGX2?B_UTLCHGX3]], ask S04D.TYPE3[1] –

S04D.UTLCHGX3[1]SAMEBILL[1] for each month for which they have receipts.

TYPE3[1] *What type of record does the respondent have for {B_THREE_MONTH}?
Appendix B: Interview 2 Protocol 

B-26 CE Records Study Report

1. Utility bill from provider (hardcopy or electronic)

2. Credit card bill

3. Bank records – not including credit card bill (e.g. account summary)

4. Check book

5. Electronic record (e.g. purchase confirmation)

6. Email record

7. Self-created record (e.g. handwritten list, typed spreadsheet)

8. Other (please specify): ___________________________

MATCH3[1] [IF S04D.MONTH[1]?4]*Which items do NOT match the [B_THREE_MONTH] bill? Enter all 

that apply.

1. Name of company providing the service: {B_COMPNAME}

2. Combined services: {B_UTILCMB[1], B_UTILCMB[2], ...}

99. ALL MATCH

NDK/NRF

UTLCOMP3[1][IF S04D.MONTH[1]=4 OR S04D.MATCH3[1]=1] *What is the name of the company 

providing the service shown on the [B_THREE_MONTH] bill?

____________ {ALLOW 300 CHARACTERS}

COMB[1] [IF S04D.MONTH[1]=4 OR S04D.MATCH3[1]=2] *What services are included in the monthly 

bill? Enter all that apply. 

 

1. Electricity

2. Natural or utility gas

3. Fuel oil

4. Bottled or tank gas

5. Other fuels including wood

6. Piped-in water

7. Sewerage maintenance

8. Trash/garbage collection

9. Water softening service

10. Septic tank cleaning

77. MISC. COMBINED (UNABLE TO SPECIFY)

UTLCHGX3[1]*What is the total monthly expense shown on the bill for [B_THREE_MONTH]?

$_____

[IF S04.UTLCHGX3[1]<200 THEN: IF S04.UTLCHGX3[1]/B_UTLCHGX3[1] IS <.9 OR >1.1 THEN 

S04D.UTLCHGX_3[1]_DIF=1; ELSE S04D.UTLCHGX3[1]_DIF=2] 

[ELSE IF S04.UTLCHGX3[1]>200 THEN: IF S04.UTLCHGX3[1]/B_UTLCHGX3[1] IS <.95 OR >1.05 THEN 

S04D.UTLCHGX_3[1]_DIF=1; ELSE S04D.UTLCHGX3[1]_DIF=2] 

NOMATCH[1] [IF S04D.UTLCHGX3[1]_DIF=1, fill: “Can you tell me a little more about your {B_Descpr_Ax} 

service from {B_COMPNAME}? The bill shows that you paid a total of 

${S04D.UTLCHGX3[1]} for {B_THREE_MONTH}. Last week I recorded that you paid a total 

of ${B_UTLCHGX1} for {B_THREE_MONTH}. 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)”]
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-27 

[ELSE IF S04D.UTLCHGX2[1]_DIF=1, fill: “Can you tell me a little more about your 

{B_Descpr_Ax} service from {B_COMPNAME}? The bill shows that you paid a total of 

${S04D.UTLCHGX2[1]} for {B_THREE_MONTH}. Last week I recorded that you paid a total 

of ${B_UTLCHGX2} for {B_TWO_MONTH}. 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)”]

[ELSE IF [S04D.UTLCHGX1[1]_DIF=1, fill: “Can you tell me a little more about your 

{B_Descpr_Ax} service from {B_COMPNAME}? The bill shows that you paid a total of 

${S04D.UTLCHGX1[1]} for {B_LAST_MONTH}. Last week I recorded that you paid a total 

of ${B_UTLCHGX1} for {B_LAST_MONTH}. 

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.)”]

{SHOWCARD 1}

RCPT_RSN[1] You said {S04.NOMATCH[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS[1] *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S04D.CHECKPOINT4]

REPORTED TELEPHONE SERVICES BUT DOES NOT HAVE RECEIPT

(prefix is S4_D_NR_X_ for interview 2 items and S4_ut_X_ for interview 1 items)

NR_HOW[1] Last week I recorded a total of ${B_UTLCHGX1} for {B_Descpr_Ax} service from 

{B_COMPNAME} for {B_THREE_MONTH}. How did you come up with your answer to that 

question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN[1] There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT[1] You said {S04.NR_RSN[1]}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS[1]*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S04D.CHECKPOINT4]

Section 4X – DID NOT REPORT HOUSEHOLD APPLIANCES, BUT HAS RECORDS
Appendix B: Interview 2 Protocol 

B-28 CE Records Study Report

S4_X_NOT_LISTED_A *Does the respondent have receipts/records for telephone expenses that were not 

reported last week? 

1. YES

2. NO

NDK/NRF

S4_X_NOT_LISTED_B *Does the respondent have receipts/records for any of the following and the expenses 

were not reported last week? Enter all that apply.

1. Prepaid long distance telephone cards or minutes

2. Prepaid cellular minutes

3. Public pay phone services

99. NO, NONE

NDK/NRF

S4_X_NOT_LISTED_C *Does the respondent have receipts/records for any of the following clothing services 

and the expenses were not reported last week? Enter all that apply.

[LIST ITEMS FROM B_Sect04.TinterServ.IntSrv[1].UTI_ITEM]

99. NO, NONE

NDK/NRF

S4_X_NOT_LISTED_D *Does the respondent have receipts/records for any of the following sewing materials 

and the expenses were not reported last week? Enter all that apply.

[LIST ITEMS FROM B_Sect04.TinterServ.IntSrv[1].UTI_ITEM]

99. NO, NONE

NDK/NRF

CHECKPOINT5 

1. For each item, ask NL_DESCRIP[1] to NL_CMNTS[1], then go to Section 6A.

2. IF ALL S04X.NOT_LISTED_A - S04X.NOT_LISTED_D=99, then go to Section 6A.

(prefix is S4_X_A_X_ for interview 2 items)

NL_DESCRIP[1] *Enter a brief description of the item: {S04X.NOT_LISTED_A / 

S04X.NOT_LISTED_B / S04X.NOT_LISTED_C / S04X.NOT_LISTED_D}.

_______________{ALLOW 300 CHARACTERS}

NL_MONTH[1] *For which months are there receipts/records for {S04X.NOT_LISTED_A / 

S04X.NOT_LISTED_B / S04X.NOT_LISTED_C / S04X.NOT_LISTED_D}? Enter all that 

apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

NL_AMNT[1] *What is the amount of the {S04X.NOT_LISTED_A / S04X.NOT_LISTED_B / 

S04X.NOT_LISTED_C / S04X.NOT_LISTED_D} shown on the receipt(s)/record(s) [IF 

S04X.NOT_LISTED_B, fill: “since the start of {B_THREE_MONTH}”; ELSE, fill: “for

{MOST RECENT MONTH WITH RECEIPT}”]?
Appendix B: Interview 2 Protocol

Section 4 – Utilities B-29 

 $________ 

NL_HOW[1] Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

{S04X.NOT_LISTED_A / S04X.NOT_LISTED_B / S04X.NOT_LISTED_C / 

S04X.NOT_LISTED_D} but you did not report this item last week. There are many possible 

reasons for this. Is it for any of the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

NL_RSN[1] You said {NL_HOW[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS[1]*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S04X.CHECKPOINT5]
Appendix B: Interview 2 Protocol 

B-30 CE Records Study Report

Section 6A – Household Appliances

[IF ANY S6_A_1_B_Item=1 to 36, GO TO S6_MAJ_APPL; ELSE GO TO S06B.] 

S6_MAJ_APPL[48] Last week I recorded the following expenses. Do you have any receipts or records for 

these items? *Enter all that apply.

1. [IF S6_A_1_B_Item = 1 to 9] {S6_A_1_B_PREFILL}: 

{S6_A_1_B_DESCRIPTION}, purchased for ${S6_A_1_B_AMOUNT} in 

{S6_A_1_B_MONTH}]

2. [IF B_Sect06.TableA.Row[2].Item= 1 to 9] {S6_A_2_B_PREFILL}: 

{S6_A_2_B_DESCRIPTION}, purchased for ${S6_A_2_B_AMOUNT} in 

{S6_A_2_B_MONTH}]

3. [IF B_Sect06.TableA.Row[3].Item= 1 to 9] {S6_A_3_B_PREFILL}: 

{S6_A_3_B_DESCRIPTION}, purchased for ${S6_A_3_B_AMOUNT} in 

{S6_A_3_B_MONTH}]

4. ... 

36. [IF B_Sect06.TableA.Row[36].Item= 1 to 9] {S6_A_36_B_PREFILL}: 

{S6_A_36_B_DESCRIPTION}, purchased for ${S6_A_36_B_AMOUNT} in 

{S6_A_36_B_MONTH}] 

99. None

NDK/NRF

CHECKPOINT1

• If there are 5 or fewer items in S6_MAJ_APPL with receipts, go to S06A.INTRO[1] for each item with 

receipts and S06A.NR_HOW[1] for any items without receipts.

• If there are 6-9 items in S6_MAJ_APPL with receipts, go to S06A.INTRO[1] for a random 5 items with 

receipts; go to SO6A.INTRO[1]_S for the remaining items with receipts; and go to S06A.NR_HOW[1] 

for any items without receipts.

• If there are 10 or more items in S6_MAJ_APPL with receipts, go to S06A.INTRO[1] for a random 50% 

of the items with receipts; go to S06A.INTRO[1]_S for the other 50% of items with receipts; and go to 

S06A.NR_HOW[1] for any items without receipts.

• When done, go to Section 6B.

Reported category in Interview1 - Have receipt – Short Set

S6_AS_HR_45_INTRO_S Can I please see any receipts or records you have for the 

{S6_A_45_B_ESCRIPTION}?

S6_AS_HR_45_AMOUNT_S [IF S6_A_45_B_WHO=2] * Based on the receipts, what is the total rental 

expense for {S6_A_45_B_DESCRIPTION} since the start of 

{S6_A_45_B_THREE_MONTH}? 

[IF S6_A_45_B_WHO=(1 OR 3)] *What is the total expense for

{S6_A_45_B_DESCRIPTION} shown on the receipt/record?

$______ 

S6_AS_HR_45_TAX_S *Did this include tax?

1. Yes

2. No

[RETURN TO S06A.CHECKPOINT1]
Appendix B: Interview 2 Protocol

Section 6 - Appliances B-31 

Reported category in Interview1 - Have receipt – Long Set

S6_AL_HR_45_INTRO Can I please see any receipts or records you have for the {B_DESCRIPTION}?

S6_AL_HR_45_RCPT_NUM *How many receipts/records are there for the {B_DESCRIPTION}?

 _______ 

S6_AL_HR_45_MATCH[4] *Which items do NOT match the receipt(s)/record(s)? Enter all that apply.

1. Description: {B_DESCRIPTION}

2. Combined items: {B_COMBCODE}

3. Reference period: {IF B_WHO=1 or 3, fill: {B_MONTH}, if WHO=2, fill 

“Since the start of {B_THREE_MONTH}”}

99. ALL MATCH

NDK/NRF

S6_AL_HR_45_DESCR [IF ANY S6_AL_HR_45_MATCH[4]=1] *Explain the difference in the 

description of the item reported in Interview 1. 

____________ {ALLOW 300 CHARACTERS}

S6_AL_HR_45_COMB[9] [IF S06A.MATCH[1]=2] *What is included in the receipt/record? Enter all that 

apply. 

 

1. Microwave oven

2. Cooking stove, range or oven

3. Range hood

4. Refrigerator or home freezer

5. Built-in dishwasher

6. Portable dishwasher

7. Garbage disposal

8. Clothes washer

9. Clothes dryer

S6_AL_HR_45_AMOUNT [IF S6_A_45_B_WHO=2] *Based on the receipt(s), what is the total rental 

expense for {S6_A_45_B_DESCRIPTION} since the start of 

{B_THREE_MONTH}?

[IF S6_A_45_B_WHO=(1 OR 3)] *What is the total expense for 

{S6_A_45_B_DESCRIPTION} shown on the receipt(s)/record(s)?

$______ 

[IF S6_AL_HR_45_AMOUNT<$200 THEN: IF S6_AL_HR_45_AMOUNT/S6_A_45_B_AMOUNT IS <.9 OR 

>1.1 THEN S6_AL_HR_45_AMOUNT_DIF=1; ELSE S6_AL_HR_45_AMOUNT_DIF=2]

[ELSE IF S6_AL_HR_45_AMOUNT>$200 THEN: IF S6_AL_HR_45_AMOUNT/S6_A_45_B_AMOUNT IS 

<.95 OR >1.05 THEN S6_AL_HR_45_AMOUNT_DIF=1; ELSE S6_AL_HR_45_AMOUNT_DIF=2]

S6_AL_HR_45_TAX *Did this include tax?

1. Yes

2. No
Appendix B: Interview 2 Protocol 

B-32 CE Records Study Report

S6_AL_HR_45_EXTRA_EXP[1] *What was the expense, if any, for any extra charges for installation or 

delivery shown on the receipt(s)/record(s)?

$______ 

S6_AL_HR_45_MM[13] [IF S06A.MATCH[1]=3] *What is the month shown on the receipt(s)/record(s)? 

{IF B_WHO=2, fill “Enter all that apply.”}

1. {B_THREE_MONTH}

2. {B_TWO_MONTH}

3. {B_LAST_MONTH}

4. {B_CURR_MONTH}

S6_AL_HR_45_NOMATCH[14] [IF S6_AL_HR_45_AMOUNT_DIF=1] Can you tell me a little more 

about {B_DESCRIPTION}? The {IF S6_AL_HR_45_RCPT_NUM>1: fill 

“receipts/records show”, IF S6_AL_HR_45_RCPT_NUM=1: fill “receipt/record 

shows”} a total of ${S06A.AMOUNT[1]} {IF S6_AL_HR_45_TAX=1: fill 

“including”, IF S6_AL_HR_45_TAX=2: fill “not including”} sales tax {IF 

S6_A_45_B_WHO=1 or 3, fill: “for {S6_AL_HR_45_MONTH}”} {IF 

S6_A_45_B_WHO=2, fill: “since the start of 

{S6_A_45_B_THREE_MONTH}”}.

Last week, I recorded a total of ${S6_A_45_B_AMOUNT} {IF 

S6_A_45_B_TAX=1: fill “including”, IF S6_A_45_B_TAX=2: fill “not 

including”} sales tax {IF S6_A_45_B_WHO=1 or 3, fill: “for 

{S6_A_45_B_MONTH}”} {IF S6_A_45_B_WHO=2, fill: “since the start of 

{B_THREE_MONTH}”}.

There are many possible reasons for the difference. Is it for any of the following 

reasons? You may select all that apply.

{REFER TO SHOWCARD1}

S6_AL_HR_45_RCPT_RSN [IF S06A.MATCH[1]=3] You said { S6_AL_HR_45_NOMATCH[14]}. Can you tell 

me a little more about that?

___________ {ALLOW 300 CHARACTERS}

S6_AL_HR_45_RCPT_CMNTS *Provide any other comments or observations about the quality of this 

match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S06A.CHECKPOINT1]

Reported category in Interview1 - No receipt

S6_A_NR_45_NR_HOW Last week I recorded a total {IF B_WHO=2: fill “rental”} expense of 

${B_AMOUNT} {IF B_TAX=1: fill “including”, IF B_TAX=2: fill “not 

including”} sales tax for {B_DESCRIPTION} {IF B_WHO=1 or 3, fill: “for 

{B_MONTH}”} {IF B_WHO=2, fill: “since the start of 

{B_THREE_MONTH}”}. How did you come up with your answer to that 

question? 
Appendix B: Interview 2 Protocol

Section 6 - Appliances B-33 

___________ {ALLOW 300 CHARACTERS}

S6_A_NR_45_NR_RSN[10] There are many possible reasons why you may not have any receipts or records 

for this expense. Was it for any of the following reasons? You may select all that 

apply

{REFER TO SHOWCARD2}

S6_A_NR_45_NR_RSN_TXT You said {SO6A.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

S6_A_NR_45_NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S06A.CHECKPOINT1]

Section 6B – Household Appliances and Other Selected Items

S6_MIN_APPL[48] Last week I recorded the following expenses. Do you have any receipts or records for 

these items? *Enter all that apply.

1. [IF S6_B_1_B_Item] {S6_B_1_B_PREFILL}: {S6_B_1_B_DESCRIPTION}, 

purchased for ${S6_B_1_B_AMOUNT} in {S6_B_1_B_MONTH}

2. [IF S6_B_2_B_Item] {S6_B_2_B_B_PREFILL}: {S6_B_2_B_B_DESCRIPTION}, 

purchased for ${S6_B_2_B_B_AMOUNT} in {S6_B_2_B_B_MONTH}

3. [IF S6_B_3_B_Item] {S6_B_3_B_PREFILL}: {S6_B_3_B_DESCRIPTION}, 

purchased for ${S6_B_3_B_AMOUNT} in {S6_B_3_B_MONTH}

4. ... 

36. [IF S6_B_36_B_Item] {S6_B_36_B_PREFILL}: {S6_B_36_B_DESCRIPTION}, 

purchased for ${S6_B_36_B_AMOUNT} in {S6_B_36_B_MONTH}

99. NO, NONE

NDK/NRF

CHECKPOINT2

• If there are 5 or fewer items in S06B.MIN_APPL with receipts, go to S06B.INTRO[1] for each item 

with receipts and S06B.NR_HOW[1] for any items without receipts.

• If there are 6-9 items in S06B.MIN_APPL with receipts, go to S06B.INTRO[1] for a random 5 items 

with receipts; go to SO6B.INTRO[1]_S for the remaining items with receipts; and go to 

S06B.NR_HOW[1] for any items without receipts.

• If there are 10 or more items in S06B.MIN_APPL with receipts, go to S06B.INTRO[1] for a random 

50% of the items with receipts; go to S06B.INTRO[1]_S for the other 50% of items with receipts; and 

go to S06B.NR_HOW[1] for any items without receipts.

• When done, go to Section 6X.

Reported category in Interview1 - Have receipt – Short Set

S6_BS_HR_45_INTRO_S Can I please see any receipts or records you have for the 

{S6_B_45_B_B_DESCRIPTION}?
Appendix B: Interview 2 Protocol 

B-34 CE Records Study Report

S6_BS_HR_45_AMOUNT_S [IF S6_B_45_B_WHO=2] * Based on the receipts, what is the total rental 

expense for {B_DESCRIPTION} since the start of {B_THREE_MONTH}? (If 

there is only one receipt, assume the rental payment is the same each time.)

[IF S6_B_45_B_B_WHO=(1 OR 3)] *What is the total expense for 

{B_DESCRIPTION} sales tax shown on the receipt/record?

$______ 

S6_BS_HR_45_TAX_S*Did this include tax?

1. YES

2. NO

[RETURN TO S06B.CHECKPOINT2]

Reported category in Interview1 - Have receipt – Long Set

S6_BL_HR_45_INTRO Can I please see any receipts or records you have for the 

{S6_B_45_B_DESCRIPTION}?

S6_BL_HR_45_RCPT_NUM *How many receipts/records are there for the {S6_B_45_B_DESCRIPTION}?

 _______ 

S6_BL_HR_45_MATCH[4] *Which items do NOT match the receipts/records? Enter all that apply.

1. Description: {S6_B_45_B_DESCRIPTION}

2. Combined items: {S6_B_45_B_COMBCODE}

3. Reference period: {IF S6_B_45_WHO=1 or 3, fill: {S6_B_45_B_MONTH}, 

if S6_B_45_B_WHO=2, fill “Since the start of {B_THREE_MONTH}”}

99. ALL MATCH

NDK/NRF

S6_BL_HR_45_DESCR [IF ANY S6_BL_HR_45_MATCH[4]=1] *Explain the difference in the 

description of the item reported in Interview 1. 

____________ {ALLOW 300 CHARACTERS}

S6_BL_HR_45_COMB[41] [IF ANY S6_BL_HR_45_MATCH[4]=2] *What is included in the 

receipt/record? Enter all that apply. 

 

1. Small elec kitchen appl

2. Elec personal care appl

3. Smoke detectors

4. Elec floor cleaning equip

5. Other household appl

6. Sewing machines

7. Office machines

8. Personal digital assistants or PDAs

9. Computers/sys/hardware

10. Comp software/ including games and accessories

11. Video game hardware, video games or accessories
Appendix B: Interview 2 Protocol

Section 6 - Appliances B-35 

12. Telephones/acc

13. Telephone answering machines

14. Photographic equip

15. Musical instruments, supplies, and accessories

16. Lawnmow mach/yard equip

17. Power tools

18. Non-power tools

19. Window air conditioners

20. Portable cool/heat equip

21. Televisions, all types

22. DVD Players, VCRs, DVRs, or video cameras

23. Satellite dishes, receivers, or accessories

24. Handheld personal music players

25. Radio, all types

26. Tape recorder or players

27. Sound comp/component system

28. Other sound/video equipment

29. Portable media 

30. General sports equipment

31. Health and exercise equipment

32. Camping equipment

33. Hunting and fishing equipment

34. Winter sports equipment

35. Water sports equipment

36. Outboard motors

37. Bicycles

38. Tricycles/battery powered riders

39. Playground equipment

40. Other sports/recreation equip

77. Misc. combines (unable to specify/DK)

S6_BL_HR_45_AMOUNT [IF S6_B_45_B_WHO=2] *Based on the receipts, what is the total rental 

expense for {S6_B_45_B_DESCRIPTION} since the start of 

{B_THREE_MONTH}? 

[IF S6_B_45_B_WHO=(1 OR 3)] *What is the total expense for 

{S6_B_45_B_DESCRIPTION} shown on the receipt/record?

$______ 

[IF S6_BL_HR_45_AMOUNT<$200 THEN: IF S6_BL_HR_45_AMOUNT/S6_B_45_B_AMOUNT IS <.9 OR 

>1.1 THEN S6_BL_HR_45_AMOUNT_DIF=1; ELSE S6_BL_HR_45_AMOUNT_DIF=2] 

[ELSE IF S6_BL_HR_45_AMOUNT>$200 THEN: IF S6_BL_HR_45_AMOUNT/S6_B_45_B_AMOUNT IS 

<.95 OR >1.05 THEN S6_BL_HR_45_AMOUNT_DIF=1; ELSE S6_BL_HR_45_AMOUNT_DIF=2] 

S6_BL_HR_45_TAX *Did this include tax?

1. YES

2. NO

S6_BL_HR_45_EXTRA_EXP *What was the expense, if any, for any extra charges for installation or delivery 

shown on the receipt(s)/record(s)?
Appendix B: Interview 2 Protocol 

B-36 CE Records Study Report

$______ 

S6_BL_HR_45_MM[13] [IF ANY S6_BL_HR_45_MATCH[4]=3] *What is the month shown on the 

receipt(s)/record(s)? {IF S6_B_45_B_WHO=2, fill “Enter all that apply.”}

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

S6_BL_HR_45_NOMATCH[14] [IF S6_BL_HR_45_AMOUNT_DIF=1] Can you tell me a little more 

about {B_DESCRIPTION}? The {IF S6_BL_HR_45_RCPT_NUM>1: fill 

“receipts/records show”, IF S6_BL_HR_45_RCPT_NUM=1: fill “receipt/record 

shows”} a total of ${S6_BL_HR_45_AMOUNT} {IF S6_BL_HR_45_TAX=1: 

fill “including”, IF S6_BL_HR_45_TAX=2: fill “not including”} sales tax {IF 

S6_B_45_B_WHO=1 or 3: fill “for {S6_BL_HR_45_MONTH}” {IF 

S6_B_45_B_WHO=2: fill “since the start of {B_THREE_MONTH}”}. 

Last week, I recorded a total of ${S6_B_45_B_AMOUNT} {IF 

S6_B_45_B_TAX=1: fill “including”, IF S6_B_45_B_TAX=2: fill “not 

including”} sales tax {IF B_WHO=1 or 3, fill: “for {S6_B_45_B_MONTH}”} 

{IF S6_B_45_B_WHO=2, fill: “since the start of {B_THREE_MONTH}”}.

There are many possible reasons for this difference. Is it for any of the reasons 

listed on page 1? You may select all that apply. 

{REFER TO SHOWCARD1}

S6_BL_HR_45_RCPT_RSN [IF S06B.MATCH[1]=3] You said {S06B.NOMATCH[1]}. Can you tell me a 

little more about that?

___________ {ALLOW 300 CHARACTERS}

S6_B_RCPT_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S06B.CHECKPOINT2]

Reported category in Interview1 - No receipt

S6_B_NR_45_NR_HOW Last week I recorded a total {IF B_WHO=2: fill “rental”} expense of 

${B_AMOUNT} {IF B_TAX=1: fill “including”, IF B_TAX=2: fill “not 

including”} sales tax for {B_DESCRIPTION} {IF B_WHO=1 or 3, fill: “for 

{B_MONTH}”} {IF B_WHO=2, fill: “since the start of 

{B_THREE_MONTH}”}. How did you come up with your answer to that 

question?

___________ {ALLOW 300 CHARACTERS}

S6_B_NR_45_NR_RSN[10] There are many possible reasons why you may not have any receipts or records 

for this expense. Was it for any of the following reasons? You may select all that 

apply
Appendix B: Interview 2 Protocol

Section 6 - Appliances B-37 

{REFER TO SHOWCARD2}

S6_B_NR_45_NR_RSN_TXT You said {S06B.NR_RSN}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

S6_B_NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S06B.CHECKPOINT2]

Section 6X – DID NOT REPORT HOUSEHOLD APPLIANCES, BUT HAS RECORDS

S6_X_NOT_LISTED_A[10] *Does the respondent have receipts/records for any of the following purchases 

since the start of {B_THREE_MONTH} that were not reported last week? Enter 

all that apply.

 

1. Microwave oven

2. Cooking stove, range or oven

3. Range hood

4. Refrigerator or home freezer

5. Built-in dishwasher

6. Portable dishwasher

7. Garbage disposal

8. Clothes washer

9. Clothes dryer

99. NO, NONE

NDK/NRF

S6_X_NOT_LISTED_B[42] *Does the respondent have receipts/records for any of the following purchases 

since the start of {B_THREE_MONTH} that were not reported last week? Enter 

all that apply.

1. Small elec kitchen appl

2. Elec personal care appl

3. Smoke detectors

4. Elec floor cleaning equip

5. Other household appl

6. Sewing machines

7. Office machines

8. Personal digital assistants or PDAs

9. Computers/sys/hardware

10. Comp software/ including games and accessories

11. Video game hardware, video games or accessories

12. Telephones/acc

13. Telephone answering machines

14. Photographic equip

15. Musical instruments, supplies, and accessories

16. Lawnmow mach/yard equip

17. Power tools
Appendix B: Interview 2 Protocol 

B-38 CE Records Study Report

18. Non-power tools

19. Window air conditioners

20. Portable cool/heat equip

21. Televisions, all types

22. DVD Players, VCRs, DVRs, or video cameras

23. Satellite dishes, receivers, or accessories

24. Handheld personal music players

25. Radio, all types

26. Tape recorder or players

27. Sound comp/component system

28. Other sound/video equipment

29. Portable media

30. General sports equipment

31. Health and exercise equipment

32. Camping equipment

33. Hunting and fishing equipment

34. Winter sports equipment

35. Water sports equipment

36. Outboard motors

37. Bicycles

38. Tricycles/battery powered riders

39. Playground equipment

40. Other sports/recreation equip

78. MISC. COMBINATION (UNABLE TO SPECIFY)

99. NO, NONE

NDK, NRF

CHECKPOINT3

1. For each item, ask NL_DESCRIP[1] to NL_CMNTS[1], then go to Section 8A.

2. IF S06X.NOT_LISTED_A and S06X.NOT_LISTED_B=99, then go to Section 8A.

S6_X_NL_A_9_rep_5_NL_DESCRIP *Enter a brief description of the item: {S6_X_NOT_LISTED_A[10]}. 

_______________{ALLOW 300 CHARACTERS}

S6_X_NL_A_9_rep_5_NL_MM[13] *For which months are there receipts/records for 

{S6_X_NOT_LISTED_A[10]}? Enter all that apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH } 

4. {B_CURR_MONTH}

 

S6_X_NL_A_9_rep_5_NL_AMNT *What is the amount of the {B_DESCRIPTION} shown on the 

receipt(s)/record(s)?

 $________

 

S6_X_NL_A_9_rep_5_NL_HOW[7] Can you tell me a little more about this item? The receipt(s)/record(s) 

show(s) an expense for {B_DESCRIPTION} but you did not report this 
Appendix B: Interview 2 Protocol

Section 6 - Appliances B-39 

item last week. There are many possible reasons for this. Is it for any of 

the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

S6_X_NL_A_9_rep_5_NL_RSN You said {S6_X_NL_A_9_rep_5_NL_HOW[7]}, can you tell me a little 

more about that? 

_______________{ALLOW 300 CHARACTERS}

S6_X_NL_A_9_rep_5_NL_CMNTS *Provide any other comments or observations about the quality of this 

match.

_______________{ALLOW 300 CHARACTERS}

Section B

S6_X_NL_B_41_rep_5_NL_DESCRIP *Enter a brief description of the item: {S6_X_NOT_LISTED_B[41]}. 

_______________{ALLOW 300 CHARACTERS}

S6_X_NL_B_41_rep_5_NL_MM[13] *For which months are there receipts/records for 

{S6_X_NOT_LISTED_B[41]}? Enter all that apply.

5. {B_THREE_MONTH} 

6. {B_TWO_MONTH}

7. {B_LAST_MONTH } 

8. {B_CURR_MONTH}

 

S6_X_NL_B_41_rep_5_NL_AMNT *What is the amount of the {B_DESCRIPTION} shown on the 

receipt(s)/record(s)?

 $________

 

S6_X_NL_B_41_rep_5_NL_HOW[7] Can you tell me a little more about this item? The receipt(s)/record(s) 

show(s) an expense for {B_DESCRIPTION} but you did not report this 

item last week. There are many possible reasons for this. Is it for any of 

the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

S6_X_NL_B_41_rep_5_NL_RSN You said {S6_X_NL_B_41_rep_5_NL_HOW[7]}, can you tell me a little 

more about that? 

_______________{ALLOW 300 CHARACTERS}

S6_X_NL_B_41_rep_5_NL_CMNTS *Provide any other comments or observations about the quality of this 

match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S06X.CHECKPOINT3]
Appendix B: Interview 2 Protocol 

B-40 CE Records Study Report

Section 8A – Purchases of Home Furnishings and Related Household Items

[IF ANY S8_HH_36_B_Item=1 to 36, GO TO S8_HOME_FURN[48]; ELSE GO TO S8B.]

S8_HOME_FURN[48] Last week I recorded the following expenses. Do you have any receipts or records for 

these items? *Enter all that apply.

1. [IF S8_HH_1_B_Item =1 to 36] {S8_HH_1_B_PREFILL}: 

{S8_HH_1_B_DESCRIPTION}, purchased for ${S8_HH_1_B_AMOUNT} in 

{S8_HH_1_B_MONTH}

2. [IF S8_HH_2_B_Item=1 to 36] {S8_HH_2_B_PREFILL}: 

{S8_HH_2_B_DESCRIPTION}, purchased for ${S8_HH_2_B_AMOUNT} in 

{S8_HH_2_B_MONTH} 

3. [IF S8_HH_3_B_Item=1 to 36] {S8_HH_3_B_PREFILL}: 

{S8_HH_3_B_DESCRIPTION}, purchased for ${S8_HH_3_B_AMOUNT} in 

{S8_HH_3_B_MONTH}

4. ... 

36.[IF S8_HH_36_B_Item=1 to 36] {S8_HH_36_B_PREFILL}: 

{S8_HH_36_B_DESCRIPTION}, purchased for ${S8_HH_36_B_AMOUNT} in 

{S8_HH_36_B_MONTH}

99. NO, NONE

NDK/NRF

CHECKPOINT1

• If there are 5 or fewer items in S08A.HOME_FURN with receipts, go to S08A.INTRO[1] for each item 

with receipts and S08A.NR_HOW[1] for any items without receipts.

• If there are 6-9 items in S08A.HOME_FURN with receipts, go to S08A.INTRO[1] for a random 5 

items with receipts; go to SO8A.INTRO[1]_S for the remaining items with receipts; and go to 

S08A.NR_HOW[1] for any items without receipts.

• If there are 10 or more items in S08A.HOME_FURN with receipts, go to S08A.INTRO[1] for a 

random 50% of the items; go to S08A.INTRO[1]_S for the other 50% of items with receipts; and go to 

S08A.NR_HOW[1] for any items without receipts.

• When done, go to Section 8Bi.

Reported category in Interview1 - Have receipt – Short Set

(prefix is S8_AS_HR_X_ for interview 2 items)

INTRO_S Can I please see any receipts or records you have for the {S8_HH_X_B_DESCRIPTION}?

AMOUNT_S *What is the total expense for {S8_HH_X_B_DESCRIPTION} shown on the receipt/record?

$______ 

TAX_S *Does this include tax?

1. YES

2. NO

[RETURN TO CHECKPOINT1]

Reported category in Interview1 - Have receipt – Long Set

(prefix is S8_AL_HR_X_ for interview 2 items)

ITEM_NUM THIS IS THE NUMBER FOR THE TYPE OF FURNISHING: 1 to 36

 
Appendix B: Interview 2 Protocol

Section 8 - Home Furnishings B-41 

INTRO Can I please see any receipts or records you have for the {S8_HH_X_B_DESCRIPTION}?

RCPT_NUM *How many receipts/records are there for the {S8_HH_X_B_DESCRIPTION}?

_______ 

NDK/NRF

MATCH[4] *Which items do NOT match the {IF S8_AL_HR_X_RCPT_NUM>1: fill “receipts/records”, IF 

S8_AL_HR_X_RCPT_NUM=1: fill “receipt/record”}? Enter all that apply.

1. Description: {S8_HH_X_B_DESCRIPTION}

2. Combined items: {S8_HH_X_B_COMBCODE}

3. Month of purchase: {S8_HH_X_B_MONTH} 

99. ALL MATCH

NDK/NRF

DESCR [IF ANY S8_AL_HR_X_MATCH[4]=1] *Explain the difference in the description of the item 

reported in Interview 1. 

____________ {ALLOW 300 CHARACTERS}

COMB[38] [IF ANY S8_AL_HR_X_MATCH[4]=2] *What is included in the {IF 

S8_AL_HR_X_RCPT_NUM>1: fill “receipts/records”, IF S8_AL_HR_X_RCPT_NUM=1: fill 

“receipt/record”}? Enter all that apply. 

 

1. Sofas

2. Living room chairs

3. Living room tables

4. Wall units, shelves or cabinets

5. Ping-pong, pool tables or other similar recreation room items

6. Other living room, family or recreation room furniture including desks

7. Living room furniture combinations

8. Dining room or kitchen furniture

9. Mattresses or box springs

10. Bedroom furniture other than mattresses or box springs

11. Infants furniture

12. Infants equipment

13. Patio, porch or outdoor furniture

14. Barbeque grills or outdoor decorative items

15. Office furniture for home use

16. Lamps or other lighting fixtures

17. Other household decorative items

18. Closet storage items

19. Travel items including luggage

20. Plastic dinnerware

21. China or other dinnerware

22. Stainless, silver or other flatware

23. Glassware 

24. Serving pieces other than silver

25. Non-electric cookware

26. Silver serving pieces

27. Bedroom linens

28. Bathroom linens
Appendix B: Interview 2 Protocol 

B-42 CE Records Study Report

29. Kitchen or dining room linens

30. Other linens

31. Slipcovers, decorative pillows or cushions

32. Orig. wall-to-wall carpet

33. Replacement wall-to-wall carpet 

34. Room size rugs or other non-permanent floor coverings, including carpet squares

35. Curtains or drapes

36. Blinds, shades or other window coverings

77. Misc. Combined (unable to specify/DK)

AMOUNT *What is the total expense for {S8_HH_X_B_DESCRIPTION} shown on the {IF 

S8_AL_HR_X_RCPT_NUM>1: fill “receipts/records”, IF S8_AL_HR_X_RCPT_NUM=1: fill 

“receipt/record”}?

$______ 

[IF S8_AL_HR_X_AMOUNT<$200 THEN: IF S8_AL_HR_X_AMOUNT/S8_HH_X_B_AMOUNT IS <.9 OR 

>1.1 THEN S8_AL_HR_X_AMOUNT_DIF=1; ELSE S8_AL_HR_X_AMOUNT_DIF=2] 

[ELSE IF S8_AL_HR_X_AMOUNT>$200 THEN: IF S8_AL_HR_X_AMOUNT/S8_HH_X_B_AMOUNT IS 

<.95 OR >1.05 THEN S8_AL_HR_X_AMOUNT_DIF=1; ELSE S8_AL_HR_X_AMOUNT_DIF=2] 

TAX *Did this include tax?

1. YES

2. NO

MM[13] [IF S8_AL_HR_X_MATCH[4]=3] *For which months are there receipts/records? Enter all that 

apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

NOMATCH[14] [IF S8_AL_HR_X_AMOUNT_DIF=1] Can you tell me a little more about 

{S8_HH_X_B_DESCRIPTION}? The {IF S8_AL_HR_X_RCPT_NUM>1: fill “receipts/records 

show”, IF S8_AL_HR_X_RCPT_NUM=1: fill “receipt/record shows”} a total of 

${S8_AL_HR_X_AMOUNT} {IF S8_AL_HR_X_TAX=1: fill “including”, IF 

S8_AL_HR_X_TAX=2: fill “not including”} sales tax for {S8_AL_HR_X_MATCH[4]=3: fill 

“{S8_AL_HR_X_MM}”; ELSE fill: “{S8_HH_X_B_MONTH}”}. 

Last week, I recorded a total of ${S8_HH_X_B_AMOUNT} {IF S8_HH_X_B_TAX=1: fill 

“including”, IF S8_HH_X_B_TAX=2: fill “not including”} sales tax for 

{S8_HH_X_B_MONTH}.

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}

RCPT_RSN [IF S8_AL_HR_X_AMOUNT_DIF=1] You said {S8_AL_HR_X_NOMATCH[14]}. Can you 

tell me a little more about that?
Appendix B: Interview 2 Protocol

Section 8 - Home Furnishings B-43 

___________ {ALLOW 300 CHARACTERS} 

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Reported category in Interview1 - No receipt

(prefix is S8_A_X_ for interview 2 items)

NR_HOW Last week I recorded a total expense of ${S8_HH_X_B_AMOUNT} {IF S8_HH_X_B_TAX=1: 

fill “including”, IF S8_HH_X_B_TAX=2: fill “not including”} sales tax for 

{S8_HH_36_B_DESCRIPTION} in {S8_HH_X_B_MONTH}. How did you come up with your 

answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN[10] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S8_A_X_NR_RSN[10]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Section 8B – Furniture Rental, Leasing, and Repair

[IF S8_B_Furnrnt1=1 S8_B_Repfurn=1, go to S8_FURN_RLR[3]; ELSE GO TO S8_X_NOT_LISTED]

S8_FURN_RLR[3] Last week I recorded the following expenses. Do you have any receipts or records for 

these items? *Enter all that apply.

1. [IF S8_B_Furnrnt1=1] A total amount of ${S8_B_FRNRNTX} spent since the first 

of {B_THREE_MONTH} for renting or leasing furniture

2. [IF S8_B_Repfurn=1] A total amount of ${S8_B_REPFRNX} spent since the first of 

{B_THREE_MONTH} for repairing, refinishing, or reupholstering furniture, 

including the cost of fabric

99. NO, NONE 

NDK/NRF

Section 8Bi – Furniture Rental and Leasing

[IF S8_B_Furnrnt1?1, GO TO S8_lease_HR_INTRO.] 

[IF S8_B_Furnrnt1=1 AND S8_FURN_RLR[3]?1, GO TO S8_lease_NR_HOW]
Appendix B: Interview 2 Protocol 

B-44 CE Records Study Report

Reported category in Interview1 - Have receipt

(prefix is S8_lease_HR_X_ for interview 2 items and ) 

INTRO Can I please see any receipts or records you have for renting or leasing furniture since the first of 

{B_THREE_MONTH}?

RCPT_NUM *How many receipts/records are there? 

_______ 

FRNRNTX *What is the total expense for renting or leasing furniture shown on the {IF 

S8_lease_HR_RCPT_NUM=1: fill “receipt/record”} {IF S8_lease_HR_RCPT_NUM>1: fill 

“receipts/records”}?

$______ 

[IF S8_lease_HR_FRNRNTX<$200 THEN: IF S8_lease_HR_FRNRNTX/S8_B_FRNRNTX IS <.9 OR >1.1 

THEN S8_lease_HR_FRNRNTX_DIF=1; ELSE S8_lease_HR_FRNRNTX_DIF=2] 

[ELSE IF S8_lease_HR_FRNRNTX>$200 THEN: IF S8_lease_HR_FRNRNTX/S8_B_FRNRNTX IS <.95 OR 

>1.05 THEN S8_lease_HR_FRNRNTX_DIF=1; ELSE S8_lease_HR_FRNRNTX_DIF=2] 

NOMATCH[14] [IF S8_lease_HR_FRNRNTX_DIF=1] Can you tell me a little more about the furniture 

you rented or leased since the first of {B_THREE_MONTH}? The {IF 

S8_lease_HR_RCPT_NUM>1: fill “receipts/records show”}{IF S8_lease_HR_RCPT_NUM=1: 

fill “receipt/record shows”} a total of ${S8_lease_HR_FRNRNTX} since the first of 

{B_THREE_MONTH}. 

Last week, I recorded a total of ${S8_B_FRNRNTX} since the first of {B_THREE_MONTH}. 

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}

RCPT_RSN [IF S8_lease_HR_FRNRNTX_DIF=1] You said {S8_lease_HR_NOMATCH[14]}. Can you tell 

me a little more about that?

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[GO TO SECTION 8Bii]

Reported category in Interview1 - No receipt

(prefix is S8_lease_X_ for interview 2 items)

NR_HOW Last week I recorded a total of ${S8_B_FRNRNTX} for renting or leasing furniture since the 

first of {B_THREE_MONTH}. How did you come up with your answer to that question?

___________ {ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol

Section 8 - Home Furnishings B-45 

NR_RSN[10] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S8_lease_NR_RSN[10]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

Section 8Bii – Furniture Repair

[IF S8_B_Repfurn?1, GO TO S8_X.]

[IF S8_B_Repfurn=1 AND S8_FURN_RLR?2, GO TO S8_Repair_NR_HOW]

Reported category in Interview1 - Have receipt

(prefix is S8_repair_HR_X_ for interview 2 items)

INTRO Can I please see any receipts or records you have for repairing, refinishing, or reupholstering 

furniture, including the cost of fabric, since the first of {B_THREE_MONTH}?

RCPT_NUM *How many receipts/records are there? 

_______ 

REPFRNX *What is the total expense for repairing, refinishing, or reupholstering furniture, including the 

cost of fabric, shown on the {IF S8_repair_HR_RCPT_NUM=1: fill “receipt/record”} {IF 

S8_repair_HR_RCPT_NUM>1: fill “receipts/records”}?

$______ 

[IF S8_repair_HR_REPFRNX<$200 THEN: IF S8_repair_HR_REPFRNX/S8_B_REPFRNX IS <.9 OR >1.1 

THEN S8_repair_HR_REPFRNX_DIF=1; ELSE S8_repair_HR_REPFRNX_DIF=2] 

[ELSE IF S8_repair_HR_REPFRNX>$200 THEN: IF S8_repair_HR_REPFRNX/S8_B_REPFRNX IS <.95 OR 

>1.05 THEN S8_repair_HR_REPFRNX_DIF=1; ELSE S8_repair_HR_REPFRNX_DIF=2] 

NOMATCH[14] [IF S8_repair_HR_REPFRNX_DIF=1] Can you tell me a little more about repairing, 

refinishing, or reupholstering furniture since the first of {B_THREE_MONTH}? The {IF 

S8_repair_HR_RCPT_NUM>1: fill “receipts/records show”}{IF S8_repair_HR_RCPT_NUM=1: 

fill “receipt/record shows”} a total of ${S8_repair_HR_REPFRNX}. Last week, I recorded a total 

of ${S8_B_REPFRNX} since the first of {B_THREE_MONTH}. 

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}
Appendix B: Interview 2 Protocol 

B-46 CE Records Study Report

RCPT_RSN [IF S8_repair_HR_REPFRNX_DIF=1] You said {S8_repair_HR_NOMATCH[14]}. Can you tell 

me a little more about that?

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[GO TO SECTION 8BX]

Reported category in Interview1 - No receipt

(prefix is S8_repair_X_ for interview 2 items)

NR_HOW Last week I recorded a total of ${S8_B_REPFRNX} for repairing, refinishing, or reupholstering 

furniture, including the cost of fabric, since the first of {B_THREE_MONTH}. How did you 

come up with your answer to that question?

___________ {ALLOW 300 CHARACTERS}

NR_RSN[10] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the reasons listed on page 2? You may select all that apply. 

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {S8_repair_NR_RSN[10]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

Section 8X – DID NOT REPORT FURNISHINGS, BUT HAS RECORDS

S8_X_NOT_LISTED_A[37]*Does the respondent have receipts/records for any of the following items that were 

not reported last week? Enter all that apply.

 

1. Sofas

2. Living room chairs

3. Living room tables

4. Wall units, shelves or cabinets

5. Ping-pong, pool tables or other similar recreation room items

6. Other living room, family or recreation room furniture including desks

7. Living room furniture combinations

8. Dining room or kitchen furniture

9. Mattresses or box springs

10. Bedroom furniture other than mattresses or box springs

11. Infants furniture

12. Infants equipment

13. Patio, porch or outdoor furniture

14. Barbeque grills or outdoor decorative items

15. Office furniture for home use

16. Lamps or other lighting fixtures

17. Other household decorative items
Appendix B: Interview 2 Protocol

Section 8 - Home Furnishings B-47 

18. Closet storage items

19. Travel items including luggage

20. Plastic dinnerware

21. China or other dinnerware

22. Stainless, silver or other flatware

23. Glassware

24. Serving pieces other than silver

25. Non-electric cookware

26. Silver serving pieces

27. Bedroom linens

28. Bathroom linens

29. Kitchen or dining room linens

30. Other linens

31. Slipcovers, decorative pillows or cushions

32. Orig. wall-to-wall carpet

33. Replacement wall-to-wall carpet

34. Room size rugs or other non-permanent floor coverings, including carpet squares

35. Curtains or drapes

36. Blinds, shades or other window coverings

99. NO, NONE

NDK/NRF

S8_X_NOT_LISTED_B[3] *Does the respondent have receipts/records for any of the following items that 

were not reported last week? Enter all that apply.

1. Renting or leasing furniture

2. Repairing, refinishing, or reupholstering furniture, including the cost of fabric

99. NO, NONE

NDK/NRF

CHECKPOINT2 

1. If S08X.NOT_LISTED_A=99 and S08X.NOT_LISTED_B=99, then go to Section 9A.

2. Else ask [NL_DESCRIP[1] to NL_CMNTS[1]] for each item, then go to Section 9A after last item.

(prefix is S8_X_A_X_rep_X_ for interview 2 items)

NL_DESCRIP *Enter a brief description of the item: {S8_X_NOT_LISTED_A[37]}.

_______________{ALLOW 300 CHARACTERS}

NL_MM[13] *For which months are there receipts/records for {S8_X_NOT_LISTED_A[37]}? Enter all that 

apply. 

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

 

NL_AMNT *What is the amount of the {S8_X_NOT_LISTED_A[37]} since the start of 

B_THREE_MONTH shown on the receipt(s)/record(s)?

 $________ 
Appendix B: Interview 2 Protocol 

B-48 CE Records Study Report

NL_HOW Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

{S8_X_NOT_LISTED_A[37]} but you did not report this item last week. There are many 

possible reasons for this. Is it for any of the reasons listed on page 3? You may select all that 

apply.

[SHOWCARD 3]

NL_RSN You said {S8_X_A_36_rep_5_NL_HOW[10]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

ANYMORE Are there any other {S8_X_NOT_LISTED_A[37]} not reported last week?

1. Yes – repeat next rep up to 5

2. No

(prefix is S8_X_B_X_rep_X_ for interview 2 items)

NL_DESCRIP *Enter a brief description of the item: {S8_X_NOT_LISTED_B[3]}.

_______________{ALLOW 300 CHARACTERS}

NL_MM[13] *For which months are there receipts/records for {S8_X_NOT_LISTED_B[3]}? Enter all that 

apply. 

5. {B_THREE_MONTH} 

6. {B_TWO_MONTH}

7. {B_LAST_MONTH} 

8. {B_CURR_MONTH}

 

NL_AMNT *What is the expense for {S8_X_NOT_LISTED_B[3]} since the start of 

{B_THREE_MONTH}” shown on the receipt(s)/record(s)?

 $________ 

NL_HOW Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

{S8_X_NOT_LISTED_B[3]} but you did not report this item last week. There are many possible 

reasons for this. Is it for any of the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

NL_RSN You said {S8_X_B_2_rep_5_NL_HOW[10]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

ANYMORE Are there any other {S8_X_NOT_LISTED_B} not reported last week?

3. Yes – repeat next rep up to 5
Appendix B: Interview 2 Protocol

Section 8 - Home Furnishings B-49 

4. No

[RETURN TO S08Bii.CHECKPOINT2]
Appendix B: Interview 2 Protocol 

B-50 CE Records Study Report

Section 9A – Clothing

[IF ANY B_Sect09.TableA.Row[X].Item=1 to 17, GO TO S09A.CLOTHING; ELSE GO TO S09B.]

(prefix is S9_AL_HR_X_ for interview 2 items and S9_Cl_X_ for interview 1 items)

CLOTHING[1] Last week I recorded {B_HOWMANY} {B_DESCRIPTION} for {B_NAME} for 

${B_AMOUNT} in {B_MONTH}. Do you have a receipt or record for this item?

1. YES

2. NO

3. [IF NOT FIRST TIME THROUGH THE LOOP:] ALREADY REPORTED

RCPT_NUM[1]*How many receipts/records are there for {B_DESCRIPTION}?

_______ 

ITEMS[1] *Is this the only expense included in the cost on the receipt/record?

1. YES

2. NO

ITEMIZED[1] *[IF ITEMS=NO] Is the receipt/record itemized?

1. YES

2. NO

WHAT_ELSE[1] [IF ITEMIZED=NO] What other items were included in this purchase? [SELECT ALL 

THAT APPLY]

1. [IF B_Sect09.TableA.Row[1].Item = 1 to 17] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

2. [IF B_Sect09.TableA.Row[2].Item = 1 to 17] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

3. [IF B_Sect09.TableA.Row[3].Item = 1 to 17] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

4. ... 

99. Other [Specify:]

AMOUNT[1] *What is the total expense for {B_DESCRIPTION} [IF ANY WHAT_ELSE: {and other items}] 

shown on the receipt(s)/record(s)?

$______ 

[IF S09A.AMOUNT[1]<$200 THEN: IF S09A.AMOUNT[1]/B_AMOUNT IS <.9 OR >1.1 THEN 

S09A.AMOUNT[1]_DIF=1; ELSE S09A.AMOUNT[1]_DIF=2] 

[ELSE IF S09A.AMOUNT[1]>$200 THEN: IF S09A.AMOUNT[1]/B_AMOUNT IS <.95 OR >1.05 THEN 

S09A.AMOUNT[1]_DIF=1; ELSE S09A.AMOUNT[1]_DIF=2] 

TAX[1] *Did this include tax?

3. YES

4. NO

MONTH[1] *What is the month shown on the receipt(s)/record(s)? 

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH} 
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-51 

NOMATCH[1] [IF S09A.ITEMIZED[1] =(1 or MISSING) AND S09A.AMOUNT[1]_DIF=1] Can you tell me a 

little more about {B_DESCRIPTION}? The {IF S09A.RCPT_NUM[1]>1: fill “receipts/records 

show”, IF S09A.RCPT_NUM[1]=1: fill “receipt/record shows”} a total of 

${S09A.AMOUNT[1]} {IF S09A.TAX[1]=1: fill “including”, IF S09A.TAX[1]=2: fill “not 

including”} sales tax in {IF S09A.MATCH[1]=3: fill “{S09A.MONTH[1]}”; ELSE fill: 

“{B_MONTH}”}. 

Last week, I recorded a total of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF B_TAX=2:

fill “not including”} sales tax in {B_MONTH}.

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}

RCPT_RSN[1] [IF S09A.AMOUNT[1]_DIF=1] You said {S09A.NOMATCH[1]}. Can you tell me a little more 

about that?

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

DIFFICULTY[1] *How easy or difficult was it to identify the individual clothing item(s) on the 

receipt(s)/record(s)?

1. Very easy

2. Easy 

3. Somewhat easy

4. Neither easy nor difficult

5. Somewhat difficult

6. Difficult

7. Very difficult

99. NOT APPLICABLE

[RETURN TO S09A.CHECKPOINT1]

Reported category in Interview1 - No receipt

(prefix is S9_A_X_ for interview 2 items and S9_Cl_X_ for interview 1 items)

NR_HOW[1] Last week I recorded a total cost of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF 

B_TAX=2: fill “not including”} sales tax for {B_DESCRIPTION} in {B_MONTH}”}. How did 

you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN[1] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply

{REFER TO SHOWCARD2}
Appendix B: Interview 2 Protocol 

B-52 CE Records Study Report

NR_RSN_TXT[1] You said {S09A.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S09A.CHECKPOINT1]

Section 9B – Infants’ Clothing, Watches, Jewelry, and Hairpieces

[IF ANY B_Sect09.TableB.Row[X].Item=1 to 9, GO TO S09B.INFANTS; ELSE GO TO S09C.]

(prefix is S9_BL_HR_X_ for interview 2 items and S9_ICl_X_ for interview 1 items)

INTRO[1] Last week I recorded {B_HOWMANY} {B_DESCRIPTION} for {B_NAME} for 

${B_AMOUNT} in {B_MONTH}. Do you have a receipt or record for this item?

4. YES

5. NO

[IF NOT FIRST TIME THROUGH THE LOOP:] ALREADY REPORTED

RCPT_NUM[1]*How many receipts/records are there for {B_DESCRIPTION}?

_______ 

TYPE[1] *What type of record does the respondent have?

1. Price tag

2. Point of purchase receipt (paper/hardcopy) 

3. Electronic receipt (e.g. purchase confirmation)

4. Credit card bill

5. Bank records – not including credit card bill (e.g. account summary)

6. Check book

7. Email record

8. Self-created record (e.g. handwritten list, typed spreadsheet)

9. OTHER (SPECIFY): ___________________________

ITEMS[1] *Is this the only expense included in the cost on the receipt/record?

3. YES

4. NO

ITEMIZED[1] *[IF ITEMS=NO] Is the receipt/record itemized?

3. YES

4. NO

WHAT_ELSE[1] [IF ITEMIZED=NO] What other items were included in this purchase? [SELECT ALL 

THAT APPLY]

5. [IF B_Sect09.TableB.Row[1].Item = 1 to XX] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

6. [IF B_Sect09.TableB.Row[2].Item = 1 to XX] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

7. [IF B_Sect09.TableB.Row[3].Item = 1 to XX] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

8. ... 
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-53 

99. Other [Specify:]

AMOUNT[1] *What is the total expense for {B_DESCRIPTION} [IF ANY WHAT_ELSE: {and other items}]

shown on the receipt(s)/record(s)?

$______ 

[IF S09B.AMOUNT[1]<$200 THEN: IF S09B.AMOUNT[1]/B_AMOUNT IS <.9 OR >1.1 THEN 

S09B.AMOUNT[1]_DIF=1; ELSE S09B.AMOUNT[1]_DIF=2] 

[ELSE IF S09B.AMOUNT[1]>$200 THEN: IF S09B.AMOUNT[1]/B_AMOUNT IS <.95 OR >1.05 THEN 

S09B.AMOUNT[1]_DIF=1; ELSE S09B.AMOUNT[1]_DIF=2] 

TAX[1] *Did this include tax?

1. YES

2. NO

MONTH[1] *What is the month shown on the receipt(s)/record(s)? 

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH} 

NOMATCH[1] [IF S09B.ITEMIZED[1] =(1 or MISSING) AND S09B.AMOUNT[1]_DIF=1] Can you tell me a 

little more about {B_DESCRIPTION}? The {IF S09B.RCPT_NUM[1]>1: fill “receipts/records 

show”, IF S09B.RCPT_NUM[1]=1: fill “receipt/record shows”} a total of 

${S09B.AMOUNT[1]} {IF S09B.TAX[1]=1: fill “including”, IF S09B.TAX[1]=2: fill “not 

including”} sales tax in {IF S09B.MATCH[1]=3: fill “{S09B.MONTH[1]}”; ELSE fill: 

“{B_MONTH}”}. 

Last week, I recorded a total of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF B_TAX=2: 

fill “not including”} sales tax in {B_MONTH}.

There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.

{REFER TO SHOWCARD1}

RCPT_RSN[1] [IF S09B.MATCH[1]=3] You said {S09B.NOMATCH[1]}. Can you tell me a little more about 

that? 

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

DIFFICULTY[1] *How easy or difficult was it to identify the individual item(s) on the receipt(s)/record(s)?

1. Very easy

2. Easy 
Appendix B: Interview 2 Protocol 

B-54 CE Records Study Report

3. Somewhat easy

4. Neither easy nor difficult

5. Somewhat difficult

6. Difficult

7. Very difficult

99. NOT APPLICABLE

[RETURN TO S09B.CHECKPOINT2]

Reported category in Interview1 - No receipt

(prefix is S9_B_X_ for interview 2 items and S9_ICl_X_ for interview 1 items) 

NR_HOW[1] Last week I recorded a total cost of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF 

B_TAX=2: fill “not including”} sales tax for {B_DESCRIPTION} in {B_MONTH}”}. How did 

you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN[1] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT[1] You said {S09B.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S09B.CHECKPOINT2]

Section 9C – Clothing Services

[IF ANY B_Sect09.TableC.Row[X].Item=1 to 5, GO TO S09C.CLOTHSERV; ELSE GO TO S09D.]

CLOTHSERV Last week I recorded the following expenses for clothing, watches, jewelry, and hairpieces. Do 

you have any receipts or records for these items? *Enter all that apply.

1. [IF B_Sect09.TableC.Row[1].Item = 1 to 5] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

2. [IF B_Sect09.TableC.Row[2].Item = 1 to 5] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

3. [IF B_Sect09.TableC.Row[3].Item = 1 to 5] {B_PREFILL}: {B_HOWMANY} 

{B_DESCRIPTION} for {B_NAME} for ${B_AMOUNT} in {B_MONTH}]

4. ... 

99. NO, NONE

NDK/NRF

CHECKPOINT3
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-55 

• If there are 5 or fewer items in S09C.CLOTHSERV with receipts, go to S09C.INTRO[1] for each item 

with receipts and S09C.NR_HOW[1] for any items without receipts.

• If there are 6-9 items in S09C.CLOTHSERV with receipts, go to S09C.INTRO[1] for a random 5 items 

with receipts; go to S09C.INTRO[1]_S for the remaining items with receipts; and go to 

S09C.NR_HOW[1] for any items without receipts.

• If there are 10 or more items in S09C.CLOTHSERV with receipts, go to S09C.INTRO[1] for a random 

50% of the items with receipts; go to S09C.INTRO[1]_S for the other 50% of items with receipts; and 

go to S09C.NR_HOW[1] for any items without receipts.

• When done, go to Section 9D.

Reported category in Interview1 - Have receipt – Short Set

(prefix is S9_CS_HR_X_ for interview 2 items and S9_SER_X_ for interview 1 items)

INTRO[1]_S Can I please see any receipts or records you have for {B_DESCRIPTION} in {B_MONTH}?

AMOUNT[1]_S *What is the total expense for {B_DESCRIPTION} shown on the receipt/record?

$______ 

TAX[1]_S *Did this include tax?

1. YES

2. NO

[RETURN TO S09C.CHECKPOINT3]

Reported category in Interview1 - Have receipt – Long Set

(prefix is S9_CL_HR_X_ for interview 2 items and S9_SER_X_ for interview 1 items)

INTRO[1] Can I please see any receipts or records you have for {B_DESCRIPTION} in {B_MONTH}?

RCPT_NUM[1]*How many receipts/records are there for {B_DESCRIPTION}?

_______ 

ITEMS[1] *Is/are {B_DESCRIPTION} the only item(s) on the receipt(s)?

1. YES

2. NO

TYPE[1] *What type of record does the respondent have?

1. Price tag

2. Point of purchase receipt (paper/hardcopy) 

3. Electronic receipt (e.g. purchase confirmation)

4. Credit card bill

5. Bank records – not including credit card bill (e.g. account summary)

6. Check book

7. Email record

8. Self-created record (e.g. handwritten list, typed spreadsheet)

9. OTHER (SPECIFY): ___________________________

MATCH[1] *Which items do NOT match the receipt(s)/record(s)? Enter all that apply.
Appendix B: Interview 2 Protocol 

B-56 CE Records Study Report

1. Description: {B_DESCRIPTION}

2. Combined items: {B_COMBCODE}

3. Month of purchase: {MONTH} 

99. ALL MATCH

NDK/NRF

DESCR[1] [IF S09C.MATCH[1]=1] *Explain the difference in the description of the item reported in 

Interview 1. 

____________ {ALLOW 300 CHARACTERS}

COMB[1] [IF S09C.MATCH[1]=2] *What is included in the receipt/record? Enter all that apply. 

 

1. Repair, alteration or tailoring for clothing and accessories

2. Shoe repair or other shoe services

3. Watch or jewelry repair

4. Clothing rental

5. Clothing storage outside the home

77. MISC. COMBINED (UNABLE TO SPECIFY)

AMOUNT[1] *What is the total expense for {B_DESCRIPTION} shown on the receipt(s)/record(s)?

$______ 

[IF S09C.AMOUNT[1]<$200 THEN: IF S09C.AMOUNT[1]/B_AMOUNT IS <.9 OR >1.1 THEN 

S09C.AMOUNT[1]_DIF=1; ELSE S09C.AMOUNT[1]_DIF=2] 

[ELSE IF S09C.AMOUNT[1]>$200 THEN: IF S09C.AMOUNT[1]/B_AMOUNT IS <.95 OR >1.05 THEN 

S09C.AMOUNT[1]_DIF=1; ELSE S09C.AMOUNT[1]_DIF=2] 

TAX[1] *Did this include tax?

1. YES

2. NO

MONTH[1] [IF S09C.MATCH[1]=3] *What is the month shown on the receipt(s)/record(s)? 

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH} 

NOMATCH[1] [IF S09C.AMOUNT[1]_DIF=1] Can you tell me a little more about {B_DESCRIPTION}? The 

{IF S09C.RCPT_NUM[1]>1: fill “receipts/records show”, IF S09C.RCPT_NUM[1]=1: fill 

“receipt/record shows”} a total of ${S09C.AMOUNT[1]} {IF S09C.TAX[1]=1: fill “including”, 

IF S09C.TAX[1]=2: fill “not including”} sales tax in {IF S09C.MATCH[1]=3: fill 

“{S09C.MONTH[1]}”; ELSE fill: “{B_MONTH}”}. 

Last week, I recorded a total of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF B_TAX=2: 

fill “not including”} sales tax in {B_MONTH}.

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-57 

{REFER TO SHOWCARD1}

RCPT_RSN[1] [IF S09C.MATCH[1]=3] You said {S09C.NOMATCH[1]}. Can you tell me a little more about 

that? 

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S09C.CHECKPOINT3]

Reported category in Interview1 - No receipt

(prefix is S9_C_X_ for interview 2 items and S9_SER_X_ for interview 1 items)

NR_HOW[1] Last week I recorded a total cost of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF 

B_TAX=2: fill “not including”} sales tax for {B_DESCRIPTION} in {B_MONTH}”}. How did 

you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN[1] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT[1] You said {S09C.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S09C.CHECKPOINT3]

Section 9D – Sewing Materials

[IF ANY B_Sect09.TableD.Row[X].Item=1 to 4, GO TO S09D.SEWMAT; ELSE GO TO S14.]

SEWMAT Last week I recorded the following expenses for sewing materials. Do you have any receipts or 

records for these items? *Enter all that apply.

1. [IF B_Sect09.TableD.Row[1].Item=1 to 4] {B_PREFILL}: {B_DESCRIPTION} for 

{B_NAME} for ${B_AMOUNT} in {B_MONTH}]

2. [IF B_Sect09.TableD.Row[2].Item=1 to 4] {B_PREFILL}: {B_DESCRIPTION} for 

{B_NAME} for ${B_AMOUNT} in {B_MONTH}]

3. [IF B_Sect09.TableD.Row[3].Item=1 to 4] {B_PREFILL}: {B_DESCRIPTION} for 

{B_NAME} for ${B_AMOUNT} in {B_MONTH}]

4. ... 

99. NO, NONE

NDK/NRF
Appendix B: Interview 2 Protocol 

B-58 CE Records Study Report

CHECKPOINT4

• If there are 5 or fewer items in S09D.SEWMAT with receipts, go to S09D.INTRO[1] for each item with 

receipts and S09D.NR_HOW[1] for any items without receipts.

• If there are 6-9 items in S09D.SEWMAT with receipts, go to S09D.INTRO[1] for a random 5 items 

with receipts; go to S09D.INTRO[1]_S for the remaining items with receipts; and go to 

S09D.NR_HOW[1] for any items without receipts.

• If there are 10 or more items in S09D.SEWMAT with receipts, go to S09D.INTRO[1] for a random 

50% of the items with receipts; go to S09D.INTRO[1]_S for the other 50% of items with receipts; and 

go to S09D.NR_HOW[1] for any items without receipts.

• When done, go to Section 9X.

Reported category in Interview1 - Have receipt – Short Set

(prefix is S9_DS_HR_X_ for interview 2 items and S9_SEW_X_ for interview 1 items)

INTRO[1]_S Can I please see any receipts or records you have for {B_DESCRIPTION} in {B_MONTH}?

AMOUNT[1]_S *What is the total expense for {B_DESCRIPTION} shown on the receipt/record?

$______ 

TAX[1]_S *Did this include tax?

1. YES

2. NO

[RETURN TO S09d.CHECKPOINT4]

Reported category in Interview1 - Have receipt – Long Set

(prefix is S9_DL_HR_X_ for interview 2 items and S9_SEW_X_ for interview 1 items)

INTRO[1] Can I please see any receipts or records you have for {B_DESCRIPTION} in {B_MONTH}?

RCPT_NUM[1]*How many receipts/records are there for {B_DESCRIPTION}?

_______ 

ITEMS[1] *Is/are {B_DESCRIPTION} the only item(s) on the receipt(s)? 

1. YES

2. NO

TYPE[1] *What type of record does the respondent have?

1. Price tag

2. Point of purchase receipt (paper/hardcopy) 

3. Electronic receipt (e.g. purchase confirmation)

4. Credit card bill

5. Bank records – not including credit card bill (e.g. account summary)

6. Check book

7. Email record

8. Self-created record (e.g. handwritten list, typed spreadsheet)

9. OTHER (SPECIFY): ___________________________
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-59 

MATCH[1] *Which items do NOT match the receipt(s)/record(s)? Enter all that apply.

1. Description: {B_DESCRIPTION}

2. Combined items: {B_COMBCODE}

3. Month or purchase: {MONTH} 

99. ALL MATCH

NDK/NRF

DESCR[1] [IF S09D.MATCH[1]=1] *Explain the difference in the description of the item reported in 

Interview 1. 

____________ {ALLOW 300 CHARACTERS}

COMB[1] [IF S09D.MATCH[1]=2] *What is included in the receipt/record? Enter all that apply. 

 

1. Repair, alteration or tailoring for clothing and accessories

2. Shoe repair or other shoe services

3. Watch or jewelry repair

4. Clothing rental

5. Clothing storage outside the home 

77. MISC. COMBINED (UNABLE TO SPECIFY)

AMOUNT[1] *What is the total expense for {B_DESCRIPTION} shown on the receipt(s)/record(s)?

$______ 

[IF S09D.AMOUNT[1]<$200 THEN: IF S09D.AMOUNT[1]/B_AMOUNT IS <.9 OR >1.1 THEN 

S09D.AMOUNT[1]_DIF=1; ELSE S09D.AMOUNT[1]_DIF=2] 

[ELSE IF S09D.AMOUNT[1]>$200 THEN: IF S09D.AMOUNT[1]/B_AMOUNT IS <.95 OR >1.05 THEN 

S09D.AMOUNT[1]_DIF=1; ELSE S09D.AMOUNT[1]_DIF=2] 

TAX[1] *Did this include tax?

1. YES

2. NO

MONTH[1] [IF S09D.MATCH[1]=3] *What is the month shown on the receipt(s)/record(s)?

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

NOMATCH[1] [IF S09D.AMOUNT[1]_DIF=1] Can you tell me a little more about {B_DESCRIPTION}? The 

{IF S09D.RCPT_NUM[1]>1: fill “receipts/records show”, IF S09D.RCPT_NUM[1]=1: fill 

“receipt/record shows”} a total of ${S09D.AMOUNT[1]} {IF S09D.TAX[1]=1: fill “including”, 

IF S09D.TAX[1]=2: fill “not including”} sales tax in {IF S09D.MATCH[1]=3: fill 

“{S09D.MONTH[1]}”; ELSE fill: “{B_MONTH}”}. 
Appendix B: Interview 2 Protocol 

B-60 CE Records Study Report

Last week, I recorded a total of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF B_TAX=2: 

fill “not including”} sales tax in {B_MONTH}.

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}

RCPT_RSN[1] [IF S09D.MATCH[1]=3] You said {S09D.NOMATCH[1]}. Can you tell me a little more about 

that? 

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S09d.CHECKPOINT4]

Reported category in Interview1 - No receipt

(prefix is S9_D_X_ for interview 2 items and S9_SEW_X_ for interview 1 items) 

NR_HOW[1] Last week I recorded a total cost of ${B_AMOUNT} {IF B_TAX=1: fill “including”, IF 

B_TAX=2: fill “not including”} sales tax for {B_DESCRIPTION} in {B_MONTH}”}. How did 

you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN[1] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT[1] You said {S09D.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO S09d.CHECKPOINT4]

Section 9X – DID NOT REPORT HOUSEHOLD APPLIANCES, BUT HAS RECORDS

NOT_LISTED_A *Does the respondent have receipts/records for any of the following even though they did 

not report them last week? Enter all that apply.

 

1. Coats, jackets or furs

2. Sport coats or tailored jackets

3. Suits

4. Vests
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-61 

5. Sweaters or sweater sets

6. Pants, jeans, or shorts

7. Dresses

8. Skirts

9. Shirts, blouses or tops

10. Undergarments

11. Hosiery

12. Nightwear or loungewear

13. Accessories

14. Swimsuits or warm-up ski suits

15. Uniforms, for which the cost is not reimbursed

16. Costumes

17. Footwear

99. NO, NONE

NDK/NRF

NOT_LISTED_B *Does the respondent have receipts/records for any of the following even though they did 

not report them last week? Enter all that apply.

Clothing for infants under 2 years of age:

1. Coats, jackets or snowsuits 

2. Dresses or other outerwear

3. Underwear or diapers, including disposable

4. Sleeping garments

5. Layettes

6. Accessories

Other items:

7. Watches

8. Jewelry

9. Hairpieces, wigs or toupees

99. NO, NONE

NDK/NRF

NOT_LISTED_C *Does the respondent have receipts/records for any of the following clothing services 

even though they did not report them last week? Enter all that apply.

1. Repair, alteration or tailoring for clothing and accessories

2. Shoe repair or other shoe services

3. Watch or jewelry repair

4. Clothing rental

5. Clothing storage outside the home

99. NO, NONE

NDK/NRF

NOT_LISTED_D *Does the respondent have receipts/records for any of the following sewing materials 

even though they did not report them last week? Enter all that apply.

1. Sewing materials for making slipcovers, curtains, or other home handiwork including yarn

2. Sewing materials for making clothes

3. Sewing notions

4. Other sewing materials
Appendix B: Interview 2 Protocol 

B-62 CE Records Study Report

99. NO, NONE

NDK/NRF

CHECKPOINT5 

1. For each item, ask NL_DESCRIP[1] to NL_CMNTS[1], then return to S09X.NOT_LISTED_A. 

2. IF S09X.NOT_LISTED_A= 99, then go to S09X.NOT_LISTED_B.

3. ... 

4. IF S09X.NOT_LISTED_D=99, then go to Section 14A.

(prefix is S9_X_A_X_repX_ for interview 2 items)

NL_DESCRIP[1] *Enter a brief description of the item: {S09X.NOT_LISTED_A / 

S09X.NOT_LISTED_B/ S09X.NOT_LISTED_C / S09X.NOT_LISTED_D }? 

_______________{ALLOW 300 CHARACTERS}

NL_MONTH[1] *For which months are there receipts/records for { S09X.NOT_LISTED_A / 

S09X.NOT_LISTED_B/ S09X.NOT_LISTED_C / S09X.NOT_LISTED_D }? 

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

NL_AMNT1[1][IF S09X.NL_MONTH[1]=1]*What is the amount of the {S09X.NOT_LISTED_A / 

S09X.NOT_LISTED_B / S09X.NOT_LISTED_C / S09X.NOT_LISTED_D} shown on the 

receipt(s)/record(s) for {B_THREE_MONTH}? 

 $________ 

NL_AMNT2[1][IF S09X.NL_MONTH[1]=2]*What is the amount of the {S09X.NOT_LISTED_A / 

S09X.NOT_LISTED_B / S09X.NOT_LISTED_C / S09X.NOT_LISTED_D} shown on the 

receipt(s)/record(s) for {B_TWO_MONTH}? 

 $________ 

NL_AMNT3[1][IF S09X.NL_MONTH[1]=3]*What is the amount of the {S09X.NOT_LISTED_A / 

S09X.NOT_LISTED_B / S09X.NOT_LISTED_C / S09X.NOT_LISTED_D} shown on the 

receipt(s)/record(s) for {B_LAST_MONTH}? 

 $________ 

NL_HOW[1] Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

{S09X.NOT_LISTED_A / S09X.NOT_LISTED_B / S09X.NOT_LISTED_C / 

S09X.NOT_LISTED_D} but you did not report this item last week. There are many possible 

reasons for this. Is it for any of the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

NL_RSN[1] You said {NL_HOW[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol

Section 9 - Clothing B-63 

NL_CMNTS[1]*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO S09X.CHECKPOINT5]
Appendix B: Interview 2 Protocol 

B-64 CE Records Study Report

Section 14 – Hospitalization and Health Insurance

[IF S14_insur_B_Item=1 AND (S14_insur_B_HHICPMTB=1), GO TO HEALTH_R; 

IF (S14_insur_B_Item=2) GO TO S14.NOT_LISTED]

S14_HEALTH_R[3] Are there any bills, receipts, or records for the following hospitalization or health 

insurance plans since the first of {B_THREE_MONTH}? *Enter all that apply.

1. [IF S14_insur_B_HHIRPMXB>0 or S14_insur_B_HHIIRGXB>0]Health 

insurance: {S14_insur_B_HINSCMP} 

2. [IF S14_insur_B_HHIRPMXB>0 or S14_insur_B_HHIIRGXB>0] Health 

insurance: {S14_insur_B_HINSCMP} 

3. [IF S14_insur_B_HHIRPMXB>0 or S14_insur_B_HHIIRGXB>0] Health 

insurance: {S14_insur_B_HINSCMP} 

99. NO, NONE

NDK/NRF

CHECKPOINT1 

1. For each item with a receipt, go to MONTH

2. For each item without a receipt, go to S14.NR_HOW

3. Then go to Section 14c

Reported health insurance – Have Receipt

(prefix is S14_HR_HEALTH_X_ for interview 2 items and S14_insur_X_ for interview 1 items)

MM[4] *For which months are there receipts/records? Enter all that apply.

USE THE BILLING DATE, NOT SERVICE DATE, TO DETERMINE MONTH

[SHOW LAST THREE MONTHS]

13. OTHER 

SRV_START *On the bill/record for {FILL MOST RECENT MONTH}, what is the service period start date?

SRV_START_MONTH: __

SRV_START_DATE: __

SRV_START_YEAR: __

SRV_END *What is the service period end date?

SRV_END_MONTH: __

SRV_END_DATE: __

SRV_END_YEAR: __

SAME *[IF S14_insur_B_HHIRPMTB=1] Since the first of {B_THREE_MONTH} was each 

payment/expense for this insurance the same amount? 

1. YES – go to HHIRPMPD 

2. NO 
Appendix B: Interview 2 Protocol

Section 14 – Health Insurance B-65 

HHIIRGXB *What is the total expense shown on the bills/records for this insurance plan since the start of 

{B_THREE_MONTH}? 

$ _____ 

[IF S14_insur_B_HHIRPMTB?1 AND HHIIRGXB<$200 THEN: IF HHIIRGXB/S14_insur_B_HHIIRGXB/ <.9 

or >1.1 THEN HHIIRGXB_DIF=1; ELSE HHIIRGXB_DIF=2] 

[ELSE IF S14_insur_B_HHIRPMTB?1 AND HHIIRGXB>$200 THEN: IF HHIIRGXB 

/S14_insur_B_HHIIRGXB/ <.95 or >1.05 THEN HHIIRGXB_DIF=1; ELSE HHIIRGXB_DIF=2]

[ELSE IF B_HHIRPMTB=1 AND HHIIRGXB[1]<$200 THEN: IF 

(HHIIRGXB/B_HHIRPMXB*S14_insur_B_HHIQPMTB) <.9 or >1.1 THEN: HHIIRGXB_DIF=1; ELSE 

HHIIRGXB_DIF=2]

[ELSE IF S14_insur_B_HHIRPMTB=1 AND HHIIRGXB>$200 THEN: IF 

(HHIIRGXB/B_HHIRPMXB*S14_insur_B_HHIQPMTB) <.95 or >1.05 THEN: HHIIRGXB_DIF=1; ELSE 

HHIIRGXB_DIF=2]

[Goto MISSING]

HHIRPMPD *What period of time is covered in each payment/expense on the bill/record? 

1. Week

2. 2 weeks

3. Month

4. Quarter

5. 6 months

6. Year

7. OTHER 

PTIMEOTH [IF HHIRPMPD=7] *Specify.

_______________{ALLOW 30 CHARACTERS}

HHIRPMXB *What is the regular health insurance payment/expense shown on the bill/record?

$ _____ 

HHIQPMTB How many payments were made on this policy since the first of {B_THREE_MONTH}? 

INTERVIEWER NOTE: COUNT ALL PAYMENTS EVEN IF THEY DO NOT HAVE 

RECEIPTS FOR ALL PAYMENTS

______ 

[IF HHIRPMXB<$200 THEN: IF HHIRPMXB/S14_insur_B_HHIRPMXB <.9 or >1.1 THEN 

HHIRPMXB_DIF=1; ELSE HHIRPMXB_DIF=2] 

[ELSE IF HHIRPMXB>$200 THEN: IF HHIRPMXB[1]/S14_insur_B_HHIRPMXB/ <.95 or >1.05 THEN 

HHIRPMXB_DIF=1; ELSE HHIRPMXB_DIF=2] 
Appendix B: Interview 2 Protocol 

B-66 CE Records Study Report

NOMATCH[1] [IF HHIRPMXB_DIF=1 OR HHIIRGXB_DIF=1] Can you tell me a little more about this health 

insurance plan? The bills/records show [IF HHIRPMXB_DIF=1, fill: “${HHIRPMXB} every 

{HHIRPMPD}” / IF HHIIRGXB_DIF=1, fill: “a total amount of ${HHIIRGXB} since the start 

of {B_THREE_MONTH}”], but last week I recorded [IF S14_insur_B_HHIRPMTB=1, fill: 

“${S14_insur_B_HHIRPMXB} every {S14_insur_B_HHIRPMPD}” / IF 

S14_insur_B_HHIRPMTB=2, fill: “a total amount of ${S14_insur_B_HHIIRGXB} since the 

start of {B_THREE_MONTH}”].

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 1? 

You may select all that apply.) 

{REFER TO SHOWCARD1}

RCPT_RSN [IF HHIRPMXB_DIF=1 OR S14.HHIIRGXB[1]_DIF=1] You said {NOMATCH[1]}, can you 

tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Reported Health Insurance – No Receipt

(prefix is S14_NR_HEALTH_X_ for interview 2 items and S14_insur_X_ for interview 1 items)

NR_HOW Last week I recorded [IF S14_insur_B_HHIRPMTB=1, fill: “${S14_insur_B_HHIRPMXB} 

every {S14_insur_B_HHIRPMPD}” / IF S14_insur_B_HHIRPMTB=2, fill: “a total amount of 

${S14_insur_B_HHIIRGXB} since the start of {B_THREE_MONTH}”] for 

{S14_insur_B_HINSCMP}. How did you come up with your answer to that question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN[2] There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {NR_RSN[2]}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1] 

Section 14X – DID NOT REPORT INSURANCE BUT HAS RECORDS

S14_NOT_LISTED *Does the respondent have receipts/records for any health insurance plans since the start 

of {B_THREE_MONTH} even though it was not reported last week?

 

1. YES
Appendix B: Interview 2 Protocol

Section 14 – Health Insurance B-67 

2. NO

NDK/NRF

CHECKPOINT3 

1. IF S14X.NOT_LISTED=2, go to Section 17 

2. IF S14X.NOT_LISTED=1, ask NL_DESCRIP to NL_MORE, then go to Section 17.

(prefix is S14_X_X_ for interview 2 items and S14_insur_X_ for interview 1 items)

NL_DESCRIP *Enter a brief description of the item.

_______________{ALLOW 300 CHARACTERS}

NL_MM[1] *For which months are there receipts/records? Enter all that apply.

USE BILLING DATE, NOT SERVICE DATE, TO DETERMINE MONTH

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH } 

4. {B_CURR_MONTH}

NL_AMNT *What was the total expense paid on this policy since the start of {B_THREE_MONTH}? 

 $________ 

 

NL_HOW[1] Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

health insurance since the start of {B_THREE_MONTH} but you did not report this item last 

week. There are many possible reasons for this. Is it for any of the reasons listed on page 3? You 

may select all that apply.

[SHOWCARD 3]

NL_RSN You said {NL_HOW[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

NL_MORE *Does the respondent have any other receipts/records for any hospitalization or health insurance 

plans even though they were not reported last week?

1. Yes – go to NL_DESCRIP and repeat loop 

2. No – go to Section 17
Appendix B: Interview 2 Protocol 

B-68 CE Records Study Report

Section 17 – Subscriptions and Memberships

[IF ANY B_Sect17.TableA.Row[X].Item=1 to 13, GO TO S17.SUB_MEM; ELSE GO TO S17X.]

S17_SUB_MEM Last week I recorded the following subscriptions or memberships. Please indicate if you 

have any receipts or records for these items. *Enter all that apply.

9. [IF B_Sect17.TableA.Row[1].Item=1 to 13] {B_PREFILL}: {B_DESCRIPTION}

10. [IF B_Sect17.TableA.Row[2].Item=1 to 13] {B_PREFILL}: {B_DESCRIPTION}

11. [IF B_Sect17.TableA.Row[3].Item=1 to 13] {B_PREFILL}: {B_DESCRIPTION}

12. ... 

99. NO, NONE

NDK/NRF

CHECKPOINT1

• If there are 5 or fewer items in S17.SUB_MEM with receipts, go to S17.INTRO for each item with 

receipts and S17.NR_HOW for any items without receipts.

• If there are 6-9 items in S17.SUB_MEM with receipts, go to S17.INTRO for a random 5 items with 

receipts; go to S17.INTRO_S for the remaining items with receipts; and go to S17.NR_HOW for any 

items without receipts.

• If there are 10 or more items in S17.SUB_MEM with receipts, go to S17.INTRO for a random 50% of 

the items with receipts; go to S17.INTRO_S for the other 50% of items with receipts; and go to 

S17.NR_HOW for any items without receipts.

Reported category in Interview1 - Have receipt – Short Set

(prefix is S17_HR_short_X_ for interview 2 items and S17_X_ for interview 1 items)

INTRO[1]_S Can I please see any receipts or records you have for the {B_DESCRIPTION}?

AMOUNT[1]_S *What is the total expense for {B_DESCRIPTION} since the first of 

{B_THREE_MONTH}, including shipping and handling, shown on the receipts/records? 

$______ 

[RETURN TO CHECKPOINT1]

Reported category in Interview1 - Have receipt – Long Set

(prefix is S17_HR_long_X_ for interview 2 items and S17_X_ for interview 1 items)

INTRO[1] Can I please see any receipts or records you have for the {B_DESCRIPTION}?

RCPT_NUM[1]*How many receipts/records are there for the {B_DESCRIPTION}?

_______ 

MONTH[1] *For which months are there receipt(s)/record(s)? Enter all that apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}
Appendix B: Interview 2 Protocol

Section 17 – Subscriptions and Memberships B-69 

AMOUNT[1] *What is the total expense for {B_DESCRIPTION} since the first of {B_THREE_MONTH}, 

including shipping and handling, shown on the receipts/records? 

$______ 

[IF S17.AMOUNT[1]<$200 THEN: IF S17.AMOUNT[1]/B_AMOUNT IS <.9 OR >1.1 THEN 

S17.AMOUNT[1]_DIF=1; ELSE S17.AMOUNT[1]_DIF=2] 

[ELSE IF S17.AMOUNT[1]>$200 THEN: IF S17.AMOUNT[1]/B_AMOUNT IS <.95 OR >1.05 THEN 

S17.AMOUNT[1]_DIF=1; ELSE S17.AMOUNT[1]_DIF=2] 

S17CMEXX[1] *What is the total expense shown on the receipts/records for this month?

$______ 

NOMATCH[1] [IF S17.AMOUNT[1]_DIF=1] Can you tell me a little more about this item? The {IF 

S17.RCPT_NUM>1: fill “receipts/records show”, IF S17.RCPT_NUM=1: fill “receipt/record 

shows”} a total cost of ${S17.AMOUNT[1]} for {B_DESCRIPTION} since the first of 

{B_THREE_MONTH}. 

Last week, I recorded a total of ${B_AMOUNT} for {B_DESCRIPTION} since the first of 

{B_THREE_MONTH}. 

(There are many possible reasons for the difference. Is it for any of the following reasons? You 

may select all that apply.)

{REFER TO SHOWCARD1}

RCPT_RSN[1] [IF S17.AMOUNT[1]_DIF=1] You said {S17.NOMATCH[1]}. Can you tell me a little more 

about that?

___________ {ALLOW 300 CHARACTERS}

RCPT_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Reported category in Interview1 - No receipt

(prefix is S17_NR_sect17_X_ for interview 2 items and S17_X_ for interview 1 items)

NR_HOW[1] In the previous interview, I recorded ${B_AMOUNT} for {B_DESCRIPTION} since the start of 

{B_THREE_MONTH}. How did you come up with your answer to that question? 

___________ {ALLOW 300 CHARACTERS}

NR_RSN[1] There are many possible reasons why you may not have any receipts or records for this expense. 

Was it for any of the following reasons? You may select all that apply.

{REFER TO SHOWCARD2}
Appendix B: Interview 2 Protocol 

B-70 CE Records Study Report

NR_RSN_TXT[1] You said {S017.NR_RSN[1]}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

NR_CMNTS[1]*Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Section 17X – DID NOT REPORT SUBSCRIPTIONS, BUT HAS RECORDS

S17_X_NOT_LISTED *Does the respondent have receipts/records for any of the following even though they did 

not report them last week? Enter all that apply.

 

[LIST ITEMS FROM Sect17.TableA.Row[X].Item]

99. NO, NONE

NDK/NRF

CHECKPOINT2 

1. For each item, ask NL_DESCRIP[1] to NL_CMNTS[1], then go to Section 19.

2. IF S17X.NOT_LISTED, then go to Section 19.

(prefix is S17_X_HR_X_rep_X_ for interview 2 items)

NL_DESCRIP[1] *Enter a brief description of the item: {S17X.NOT_LISTED}. 

_______________{ALLOW 300 CHARACTERS}

NL_MONTH[1] *For which months are there receipts/records for {S17X.NOT_LISTED}? Enter all that 

apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

NL_AMNT[1] *What is the amount for {S17X.NOT_LISTED} since the start of {B_THREE_MONTH} shown 

on the receipt(s)/record(s)?

 $________ 

NL_HOW[1] Can you tell me a little more about this item? The receipt(s)/record(s) show(s) an expense for 

{S22X.NOT_LISTED} but you did not report this item last week. There are many possible 

reasons for this. Is it for any of the reasons listed on page 3? You may select all that apply.

[SHOWCARD 3]

NL_RSN[1] You said {NL_HOW[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS[1]*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol

Section 19 – Miscellaneous B-71 

Section 19A – Miscellaneous Expenses

[IF ANY S19_M_X_B_Item=1 to 24, GO TO S19_A_MISC_EXP; ELSE GO TO S19B.]

S19_A_MISC_EXP[1-47] Last week I recorded the following items. Please indicate if you have any receipts 

or records for these items. *Enter all that apply.

1. [IF S19_M_1_B_item = 1 to 24] {S19_M_1_B_Prefill}: 

{S19_M_1_B_DESCRIPTION} purchased for {S19_M_1_B_AMOUNT} in 

{S19_M_1_B_MONTH}

2. [IF S19_M_2_B_item = 1 to 24] { S19_M_2_B_Prefill}: 

{S19_M_2_B_DESCRIPTION} purchased for {S19_M_2_B_AMOUNT} in 

{S19_M_2_B_MONTH}

3. [IF S19_M_3_B_item = 1 to 24] { S19_M_3_B_Prefill}: 

{S19_M_3_B_DESCRIPTION} purchased for {S19_M_3_B_AMOUNT} in 

{S19_M_3_B_MONTH} 

4. ... 

99. NO, NONE

NDK/NRF

CHECKPOINT1

• If there are 5 or fewer items in S19A.MISC_EXP with receipts, go to S19A.INTRO[1] for each item 

with receipts and S19A.NR_HOW[1] for any items without receipts.

• If there are 6-9 items in S19A.MISC_EXP with receipts, go to S19A.INTRO[1] for a random 5 items 

with receipts; go to S19A.INTRO[1]_S for the remaining items with receipts; and go to 

S19A.NR_HOW[1] for any items without receipts..

• If there are 10 or more items in S19A.MISC_EXP with receipts, go to S19A.INTRO[1] for a random 

50% of the items with receipts; go to S19A.INTRO[1]_S for the other 50% of items with receipts; and 

go to S19A.NR_HOW[1] for any items without receipts.

• When done, go to Section 19B.

Reported category in Interview1 - Have receipt – Short Set

S19_AS_HR_45_INTR0_S Can I please see any receipts or records you have for 

{S19_M_45_B_DESCRIPTION}?

S19_AS_HR_45_AMOUNT_S *What is the total expense for {S19_M_45_B_DESCRIPTION} since the first of 

{B_THREE_MONTH} shown on the receipt/record?

$______ 

[RETURN TO CHECKPOINT1]

Reported category in Interview1 - Have receipt – Long Set

S19_AL_HR_45_INTRO Can I please see any receipts or records you have for 

{S19_M_45_B_DESCRIPTION}?

S19_AL_HR_45_RCPT_NUM *How many receipts/records are there for the {S19_M_45_B_DESCRIPTION}?

_______ 

S19_AL_HR_45_MONTH[13] *Which month is on the receipts/records? 
Appendix B: Interview 2 Protocol 

B-72 CE Records Study Report

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

4. {B_CURR_MONTH}

5. Same amount each month

S19_AL_HR_45_AMOUNT *What is the {IF S19_AL_HR_45_MONTH=5, fill: “monthly”; else fill: 

“total”} expense for {S19_M_45_B_DESCRIPTION} shown on the 

receipt(s)/record(s) for {S19_AL_HR_45_MONTH}? 

$______ 

[IF S19_AL_HR_45_AMOUNT<$200 THEN: IF S19_AL_HR_45_AMOUNT/S19_M_45_B_AMOUNT IS <.9 

OR >1.1 THEN S19_AL_HR_45_AMOUNT_DIF=1; ELSE S19_AL_HR_45_AMOUNT_DIF=2] 

[ELSE IF S19_AL_HR_45_AMOUNT>$200 THEN: IF S19_AL_HR_45_AMOUNT/S19_M_45_B_AMOUNT

IS <.95 OR >1.05 THEN S19_AL_HR_45_AMOUNT_DIF=1; ELSE S19_AL_HR_45_AMOUNT_DIF=2] 

S19_AL_HR_45_NOMATCH[14] [IF S19_AL_HR_45_AMOUNT_DIF=1] Can you tell me a little more 

about the {S19_M_24_B_DESCRIPTION}? The {IF 

S19_AL_HR_45_RCPT_NUM[1]>1: fill “receipts/records show”, IF 

S19_AL_HR_45_RCPT_NUM=1: fill “receipt/record shows”} a total of 

${S19_AL_HR_45_AMOUNT} in {S19_AL_HR_45_MONTH}.

Last week I recorded a total of ${S19_M_45_B_AMOUNT} in 

{S19_M_45_B_MONTH}.

(There are many possible reasons for the difference. Is it for any of the following 

reasons? You may select all that apply.)

{REFER TO SHOWCARD1}

S19_AL_HR_45_RCPT_RSN [IF S19_AL_HR_45_AMOUNT_DIF=1] You said 

{S19_AL_HR_45_NOMATCH}. Can you tell me a little more about that?

___________ {ALLOW 300 CHARACTERS}

S19_AL_HR_45_RCPT_CMNTS *Provide any other comments or observations about the quality of this 

match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Reported category in Interview1 - No receipt

S19_A_45_NR_HOW Last week, I recorded a cost of ${S19_M_45_B_AMOUNT} for 

{S19_M_45_B_DESCRIPTION} in {B_MONTH}. How did you come up with 

your answer to that question? 

___________ {ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol

Section 19 – Miscellaneous B-73 

S19_A_45_NR_RSN[10] There are many possible reasons why you may not have any receipts or records 

for this expense. Was it for any of the following reasons? You may select all that 

apply.

{REFER TO SHOWCARD2}

S19_A_45_NR_RSN_TXT You said {S19_A_45_NR_RSN}, can you tell me a little more about that? 

___________ {ALLOW 300 CHARACTERS}

S19_A_45_NR_CMNTS *Provide any other comments or observations about the quality of this match.

___________ {ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Section 19X – DID NOT REPORT HOUSEHOLD APPLIANCES, BUT HAS RECORDS

S19_X_NOT_LISTED_A[25] *Does the respondent have receipts/records for any of the following even though 

they did not report them last week? Enter all that apply.

 

[LIST ITEMS FROM S19_M_1_B_ITEM - S19_M_25_B_item] 

99. NO, NONE

NDK/NRF

CHECKPOINT3

1. IF S19_X_NOT_LISTED_A=99, then go to Section 22.

2. For each item, ask NL_DESCRIP to NL_CMNTS, then go to Section 22.

S19_X19a_21_rep_5_NL_DESCRIP *Enter a brief description of the item: {S19_X_NOT_LISTED_A[25]}. 

_______________{ALLOW 300 CHARACTERS}

S19_X19a_21_rep_5_NL_MM[13] *For which months are there receipts/records for 

{S19_X_NOT_LISTED_A[25]}? Enter all that apply.

1. {B_THREE_MONTH} 

2. {B_TWO_MONTH}

3. {B_LAST_MONTH} 

S19_X19a_21_rep_5_NL_AMNT *What is the amount of the {S19_X_NOT_LISTED_A[25]} shown on 

the receipt(s)/record(s)?

 $________ 

S19_X19a_21_rep_5_NL_HOW[7] Can you tell me a little more about this item? The receipt(s)/record(s) 

show(s) an expense for {S19_X_NOT_LISTED_A[25]} but you did not report 

this item last week. There are many possible reasons for this. Is it for any of the 

reasons listed on page 3? You may select all that apply.
Appendix B: Interview 2 Protocol 

B-74 CE Records Study Report

[SHOWCARD 3]

S19_X19a_21_rep_5_NL_RSN You said {S19_X19a_21_rep_5_NL_HOW[7]}, can you tell me a little more 

about that? 

_______________{ALLOW 300 CHARACTERS}

S19_X19a_21_rep_5_NL_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

S19_X19A_21_anymore_5 Are there any other {S19_X_NOT_LISTED_A[25]} that were not reported?

1. Yes – repeat loop with next rep up to rep_5

2. No – go to S22
Appendix B: Interview 2 Protocol

Section 22 – Income B-75 

Section 22A1 – Gross Income

[IF B_SALARYST=1 FOR ANY HOUSEHOD MEMBER, GO TO S22A1.GROSS_INC; ELSE GO TO 

S22X.NOT_LISTED]

S22_GROSS_INC[3] Are there any records for gross salary for the past 12 months for the following 

individuals? *Enter all that apply.

[LIST UP TO 8 HOUSEHOLD MEMBERS WHERE B_SALAYRST=1]

99. NO, NONE

NDK/NRF

CHECKPOINT1 

1. For each item with a receipt, go to REF_PRD

2. For each item without a receipt go to NR_HOW

Reported gross income – Have Receipt

(prefix is S17_gross_X_ for interview 2 items and S22_X_ for interview 1 items)

REF_PRD Are the records/receipts for [FILL: HH MEMBER NAME] for the past 12 months, the last 

calendar year, or some other period of time?

1. Past 12 months

2. The last calendar year

3. Some other period of time

REF_SPECIFY[8] [IF S22A1.REF_PRD[1]=3] *For which months are there records for wages/salary? Enter 

all that apply.

[SHOW PAST 12 MONTHS]

SALARYX *Based on the record(s), how much did {B_CC_UNIT2_PERSON[1]_NAME} receive in wages 

and salaries (before deductions) for all jobs [IF REF_PRD=1,DK,RF, fill: “in the past 12 

months”; IF REF_PRD=2, fill: “in the last calendar year”; IF REF_PRD=3, fill “during that time 

period”]?

$ _________ 

IF S22_B_SALARYX=DK/RF, THEN IF SALARYX IS NOT IN THE RANGE OF S22_B_SALARYB THEN 

SALARYX_DIF=1; ELSE SALARYX_DIF=2; 

IF S22_B_SALARYX?DK/RF, THEN IF SALARYX/S22_B_SALARYX <.95 or >1.05 THEN 

SALARYX_DIF=1; ELSE SALARYX_DIF=2

NOMATCH[1] [IF REF_PRD=1 AND SALARYX_DIF=1] Can you tell me a little more about this item? The 

records show {B_CC_UNIT2_PERSON_NAME} earned ${SALARYX} before deductions for 

all wages [IF REF_PRD=1,DK,RF, fill: “in the past 12 months”; IF REF_PRD=2, fill: “in the last 

calendar year”; IF REF_PRD=3, fill “during that time period”], but last week I recorded that 

{B_CC_UNIT2_PERSON_NAME} earned {S22_B_SALARYX/S22_B_SALARYB}.

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 4? 

You may select all that apply.) 

[SHOWCARD4]
Appendix B: Interview 2 Protocol 

B-76 CE Records Study Report

1. THE RECORDS DO NOT INCLUDE ALL INCOME THIS PERSON RECEIVED (FOR 

EXAMPLE, CASH INCOME FROM TIPS)

2. I DO NOT HAVE RECORDS FOR ALL JOBS THAT THIS PERSON HAD 

3. LAST WEEK, I DID NOT REPORT INCOME FROM ALL JOBS THAT THIS PERSON 

HAD 

4. LAST WEEK, I DID NOT REPORT INCOME FROM BONUSES, OVERTIME, 

COMMISSION, ETC.

5. LAST WEEK, I COULD NOT REMEMBER (OR DID NOT KNOW), SO I GUESSED THE 

AMOUNT 

6. LAST WEEK, I REPORTED THE AMOUNT AFTER DEDUCTIONS

7. SOME OTHER REASON

RCPT_RSN [IF NOMATCH?8,DK,RF] You said {NOMATCH}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1]

Reported Gross Income – No Receipt

(prefix is S17_grossNR_X_ for interview 2 items and S22_X_ for interview 1 items)

NR_HOW Last week I recorded that {B_CC.UNIT2.PERSON[1].NAME} received 

${B_SALARYX/B_SALARYB} in wages and salary in the past 12 months for all jobs. How did 

you come up with your answer to that question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN[3] There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {NR_RSN}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS} 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT1] 

Section 22A2 – Last Pay

S22_LAST_PAY[2] Are there any records for the last pay check for the following individuals? *Enter all that 

apply.

1. [IF B_PARTA[1].SALARYST=1, then fill: “{B_CC.UNIT2.PERSON[1].NAME}”]

2. [IF B_PARTA[2].SALARYST=1, then fill: “{B_CC.UNIT2.PERSON[2].NAME}”]

3. .... 
Appendix B: Interview 2 Protocol

Section 22 – Income B-77 

99. NO, NONE

NDK/NRF

CHECKPOINT2 

1. For each item with a receipt, ask the “Have Receipt” questions starting with S22A1.REF_PRD[1]

2. For each item without a receipt ask the “No Receipt” questions starting with S22A1.NR_HOW[1]

Reported last pay – Have Receipt

(prefix is S17_pay_X_ for interview 2 items and S22_X_ for interview 1 items)

PAY_DATE *What was the date of the last pay that {B_CC.UNIT2.PERSON[1].NAME} received as shown 

on the record?

__ / __ / __

RECENT [IF PAY_DATE WAS MORE THAN 60 DAYS AGO] Is the income for your most recent pay 

period exactly the same, about the same, or different from the income in this record?

1. Exactly the same

2. About the same

3. Different

GROSPAYX *What is the amount of {B_CC_UNIT2_PERSON_NAME}’s last pay as shown on the record?

 $______ 

IF GROSPAYX/S22_B_GROSPAYX IS <.95 OR >1.05 THEN GROSPAYX_DIF=1; ELSE 

GROSPAYX_DIF=2

PAYPRD *What period of time did this cover?

1. One week

2. Two weeks

3. Month

4. Quarter

5. Year

6. Twice a month

7. OTHER 

PAYPRDOT *Specify:

_________________ [ALLOW 30 CHARACTERS]

AMTFED *How much was deducted for federal tax?

 $______ 

SLTAXX *How much was deducted for state and local tax?

 $______ 

PRIVPENX *How much was deducted for a private pension?
Appendix B: Interview 2 Protocol 

B-78 CE Records Study Report

 $______ 

GOVRETX *How much was deducted for government retirement?

 $______ 

RRRDEDX *How much was deducted for railroad retirement?

 $______ 

NOMATCH[1] [GROSPAYX_DIF=1] Can you tell me a little more about this item? The records show that {}’s 

last pay was ${GROSPAYX[1]} before deductions, but last week I recorded that {} received 

${S22_B_GROSPAYX}.

(There are many possible reasons for this difference. Is it for any of the reasons listed on page 4? 

You may select all that apply.) 

1. THE RECORDS DO NOT INCLUDE ALL INCOME THIS PERSON RECEIVED (FOR 

EXAMPLE, CASH INCOME FROM TIPS)

2. I DO NOT HAVE RECORDS FOR ALL JOBS THAT THIS PERSON HAD 

3. LAST WEEK, I DID NOT REPORT INCOME FROM ALL JOBS THAT THIS PERSON 

HAD 

4. LAST WEEK, I DID NOT REPORT INCOME FROM BONUSES, OVERTIME, 

COMMISSION, ETC.

5. LAST WEEK, I COULD NOT REMEMBER (OR DID NOT KNOW), SO I GUESSED THE 

AMOUNT 

6. LAST WEEK, I REPORTED THE AMOUNT AFTER DEDUCTIONS

7. SOME OTHER REASON

RCPT_RSN [IF NOMATCH?8,DK,RF] You said {NOMATCH}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

RCPT_CMNTS*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT2]

Reported last pay – No Receipt

(prefix is S17_payNR_X_ for interview 2 items and S22_X_ for interview 1 items)

NR_HOW Last week I recorded that {B_CC_UNIT2_PERSON_NAME}’s last pay was 

${S22_B_GROSPAYX} before deductions. How did you come up with your answer to that 

question? 

_______________{ALLOW 300 CHARACTERS}

NR_RSN[3] There are many possible reasons why you may not have a receipt or record for this item. Is it for 

any of the reasons listed on page 2? You may select all that apply

{REFER TO SHOWCARD2}

NR_RSN_TXT You said {NR_RSN}, can you tell me a little more about that?

_______________{ALLOW 300 CHARACTERS} 
Appendix B: Interview 2 Protocol

Section 22 – Income B-79 

NR_CMNTS *Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}

[RETURN TO CHECKPOINT2]

Section 22X – DID NOT REPORT SALARY BUT HAS RECORDS

[IF S22_B_SALARYST=2,DK,RF FOR ANY HOUSEHOD MEMBER, GO TO S2.NOT_LISTED; ELSE GO 

TO END] 

S22_NOT_LISTED[1] *Are there receipts/records for gross salary or last pay for the following household 

members even though it was not reported last week? Enter all that apply?

 

[LIST HOUSEHOLD MEMBERS WHERE B_SALAYRST=2,DK,R]

99. NO, NONE

NDK/NRF

Programmer note: Ask NL_GROSPAYX[1] to NL_CMNTS[1] for each household member, then go to 

DEBRIEFING.

NL_GROSPAYX[1]*What is the amount of {B_CC.UNIT2.PERSON[1].NAME}’s last pay as shown on the 

record?

$______ 

 

NL_SALARYX[1] *Based on the record(s), how much did {B_CC.UNIT2.PERSON[1].NAME} receive in 

wages and salaries (before deductions) for all jobs in the past 12 months?

$ _________ 

NL_HOW[1] Can you tell me a little more about this item? The receipt(s)/record(s) show(s) that 

{B_CC.UNIT2.PERSON[1].NAME} received wages or salary, but you did not report this last 

week. There are many possible reasons for this. Is it for any of the reasons listed on page 3? You 

may select all that apply.

[SHOWCARD 3]

NL_RSN[1] You said {NL_HOW[1]}, can you tell me a little more about that? 

_______________{ALLOW 300 CHARACTERS}

NL_CMNTS[1]*Provide any other comments or observations about the quality of this match.

_______________{ALLOW 300 CHARACTERS}
Appendix B: Interview 2 Protocol 

B-80 CE Records Study Report

SHOWCARD 1

1. I GUESSED THE AMOUNT

2. I WAS THINKING OF A DIFFERENT ITEM 

3. I DO NOT USUALLY PAY THIS BILL/ HAVE THIS EXPENSE 

4. I DID NOT PAY FOR THE BILL OR EXPENSE

5. I FORGOT BECAUSE THE EXPENSE WAS FOR SOMEBODY ELSE

6. I FORGOT BECAUSE THE AMOUNT WAS VERY SMALL

7. I FORGOT FOR OTHER REASONS

8. THE RECEIPTS DO NOT SHOW ALL THE EXPENSES (E.G. SHIPPING)

9. THE RECEIPTS INCLUDE ADDITIONAL ITEMS BESIDES THIS EXPENSE

10. ONE OR MORE RECEIPTS IS MISSING

11. THIS IS NOT THE MOST RECENT RECEIPT

12. ONE OR MORE OF MY RECEIPTS IS INCORRECT

13. ONE AMOUNT INCLUDES TAX

14. SOME OTHER REASON (PLEASE SPECIFY)

SHOWCARD 2

1. I THOUGHT I HAD THIS EXPENSE, BUT I ACTUALLY DID NOT

2. EXPENSE WAS ACTUALLY FOR A DIFFERENT TIME PERIOD 

3. SOMEONE ELSE PURCHASED THE ITEM/RECEIVED THE BILL

4. NO RECEIPT FOR SUCH AN EXPENSE (E.G. BOUGHT ITEM FROM ANOTHER PERSON)

5. I NEVER RECEIVED/TOOK THE RECEIPT

6. I LOST THE RECEIPT

7. I DID NOT KEEP THE RECEIPT

8. I DID NOT GATHER THE RECEIPT FOR THIS INTERVIEW

9. SOME OTHER REASON (PLEASE SPECIFY)

10. RECEIPT WAS USED LAST WEEK 

SHOWCARD 3

1. SOMEONE ELSE IN THE HOUSEHOLD PAID FOR IT

2. I DID NOT KNOW ABOUT IT LAST WEEK
Appendix B: Interview 2 Protocol

Showcard B-81 

3. I DO NOT USUALLY PAY THIS BILL/ HAVE THIS EXPENSE 

4. I FORGOT ABOUT IT FOR OTHER REASONS

5. I REPORTED IT UNDER A DIFFERENT CATEGORY

6. I THOUGHT IT WAS FROM A DIFFERENT TIME PERIOD

7. SOME OTHER REASON (PLEASE SPECIFY)

SHOWCARD 4

1. THE RECORDS DO NOT INCLUDE ALL INCOME THIS PERSON RECEIVED (FOR EXAMPLE, 

CASH INCOME FROM TIPS) 

2. I DO NOT HAVE RECORDS FOR ALL JOBS THAT THIS PERSON HAD 

3. LAST WEEK, I DID NOT REPORT INCOME FROM ALL JOBS THAT THIS PERSON HAD 

4. LAST WEEK, I DID NOT REPORT INCOME FROM BONUSES, OVERTIME, COMMISSION, ETC.

5. LAST WEEK, I COULD NOT REMEMBER (OR DID NOT KNOW), SO YOU GUESSED THE 

AMOUNT 

6. LAST WEEK, I REPORTED THE AMOUNT AFTER DEDUCTIONS

7. SOME OTHER REASON
Appendix B: Interview 2 Protocol

CE Records Report A-82 

Debriefing Questions – Interview 2

Debr1 [SHOWCARD5] In general, how certain are you that the answers you reported on this 

survey are accurate?

1. EXTREMELY CERTAIN

2. QUITE CERTAIN

3. MODERATELY CERTAIN

4. SLIGHTLY CERTAIN

5. NOT AT ALL CERTAIN

Debr2 Approximately how much time did you spend collecting and organizing your receipts? 

_______ MINUTES 

Debr3 [IF HOUSEHOLD>1] Did you gather any records or receipts from other household 

members or just yourself?

1. OTHERS

2. JUST YOURSELF 

Debr4 [SHOWCARD 6] How easy or difficult was it for you to find the receipts you needed for 

this interview? 

6. VERY EASY

7. SOMEWHAT EASY,

8. NEITHER EASY NOR DIFFICULT,

9. SOMEWHAT DIFFICULT

10. VERY DIFFICULT

Debr5 Were there certain types of receipts that were difficult for you to gather?

1. YES 

2. NO

 Debr5_yes Specify difficult records

Debr6 [SHOWCARD 6] In general, how easy or difficult was it for you to understand your 

receipts and match them to the expenses you reported in the first interview? 

1. VERY EASY 

2. SOMEWHAT EASY, 

3. NEITHER EASY NOR DIFFICULT,

4. SOMEWHAT DIFFICULT, OR

5. VERY DIFFICULT
Appendix B: Interview 2 Protocol

Debriefing B-83 

Debr7 [SHOWCARD7] If you had referred to these receipts during the first interview, how 

much more accurate would your responses have been?

1. MUCH MORE ACCURATE,

2. SOMEWHAT MORE ACCURATE 

3. SLIGHTLY MORE ACCURATE

4. ABOUT THE SAME

Debr8 [SHOWCARD 8] What do you usually do with paper bills and receipts that you receive? 

Please select all that apply. (first choice _1, second choice _2, ...)

1. SAVE ALL OR ALMOST ALL OF THEM

2. SAVE THEM FOR PURCHASES OVER A CERTAIN AMOUNT 

3. SAVE THEM FOR ITEMS YOU MIGHT WANT TO RETURN

4. DO NOT TEND TO SAVE THEM

5. SOMETHING ELSE (SPECIFY)

 Debr8_oth Specify where records kept: _____________________________________

Debr9 [SHOWCARD 8] What do you usually do with electronic or email bills and receipts that 

you receive? Please select all that apply. (first choice _1, second choice _2, ...)

1. SAVE ALL OR ALMOST ALL OF THEM

2. SAVE THEM FOR PURCHASES OVER A CERTAIN AMOUNT

3. SAVE THEM FOR ITEMS YOU MIGHT WANT TO RETURN 

4. DO NOT TEND TO SAVE THEM 

5. SOMETHING ELSE (SPECIFY)

99. R DOES NOT RECEIVE ANY ELECTRONIC OR EMAIL BILLS/RECEIPTS

 

 Debr9_oth Specify statements kept: _____________________________________

Debr10 (If Q9=1-3) [SHOWCARD 9] When you keep electronic or email receipts, what do you 

typically do with them? Please select all that apply. (first choice _1, second choice _2, ...)

1. PRINT THEM OUT AND STORE A PAPER COPY

2. SAVE AN ELECTRONIC FILE ON YOUR COMPUTER

3. LEAVE THEM IN THE WEBSITE OR EMAIL ACCOUNT TO REFER BACK TO

4. DO SOMETHING ELSE WITH THEM (SPECIFY)

Debr11 [SHOWCARD10] When you keep paper bills and receipts, how long do you usually keep 

them for? 

1. 30 DAYS OR LESS

2. 31-60 DAYS

3. 61-90 DAYS

4. 91 DAYS OR MORE

Debr12 [SHOWCARD10] When you keep bank or credit card statements, how long do you 

usually keep them for?
Appendix B: Interview 2 Protocol 

B-84 CE Records Study Report

1. 30 DAYS OR LESS

2. 31-60 DAYS

3. 61-90 DAYS

4. 91 DAYS OR MORE

Debr13 [SHOWCARD 11] When you keep paper bills, receipts or statements, where do you store 

them? [CHECK ALL THAT APPLY] (first choice _1, second choice _2, ...)

1. IN YOUR WALLET, PURSE, OR BRIEFCASE

2. IN A BOX OR BAG

3. IN A DESIGNATED SPOT IN YOUR HOME OR OFFICE

4. IN A FILE CABINET

5. NOT IN ANY PARTICULAR LOCATION

6. SOMEWHERE ELSE (SPECIFY)

Debr13_oth Specify storage:___________________________

Debr14 Do you use computer software or an Internet site, such as Quicken or Mint.com, to keep 

track of your expenses?

1. YES – (SPECIFY)

2. NO

Debr14_yes Specify:___________________________

Debr15 Do you use your checkbook register to keep track of expenses paid by check?

1. YES

2. NO

3. NOT APPLICABLE – R DOES NOT HAVE CHECKING ACCOUNT OR DOES NOT 

PAY BY CHECK 

Debr16 [SHOWCARD12] Overall, how organized are your receipts and records?

1. EXTREMELY ORGANIZED

2. VERY ORGANIZED

3. MODERATELY ORGANIZED

4. SLIGHTLY ORGANIZED

5. NOT AT ALL ORGANIZED

Debr17 [SHOWCARD 13] How likely would you be to gather your receipts and records if asked 

to do so for another interview? 

1. COMPLETELY LIKELY

2. VERY LIKELY

3. MODERATELY LIKELY

4. SLIGHTLY LIKELY

5. NOT AT ALL LIKELY
Appendix B: Interview 2 Protocol

Debriefing B-85 

Debr18 [SHOWCARD 13] What if you did not get paid for the interview? How likely would you 

be to gather these receipts and records?

1. COMPLETELY LIKELY

2. VERY LIKELY

3. MODERATELY LIKELY

4. SLIGHTLY LIKELY

5. NOT AT ALL LIKELY

Debr19 [SHOWCARD 13] How likely would you be to maintain records if you agreed to do one 

of these interviews three months from now?

1. COMPLETELY LIKELY

2. VERY LIKELY

3. MODERATELY LIKELY

4. SLIGHTLY LIKELY

5. NOT AT ALL LIKELY

I now have a few questions about the receipt and record envelope that I provided last week. 

Debr20 Did you use the envelope that was provided to you?

1. YES

2. NO

Debr21 [SHOWCARD14] [IF NO] Why not? *ENTER ALL THAT APPLY. (first choice _1, 

second choice _2, ...)

1. YOUR RECEIPTS WERE ALREADY ORGANIZED

2. YOU USED A DIFFERENT SYSTEM

3. YOU DID NOT HAVE ENOUGH RECEIPTS TO BOTHER

4. YOU DID NOT LIKE THE ENVELOPE

5. YOU FORGOT 

6. OTHER (SPECIFY)

Debr21_oth Specify:_______________________

Debr22 [SHOWCARD15] [IF USED] How helpful do you think the envelope was in preparing 

for this interview?

1. EXTREMELY HELPFUL

2. VERY HELPFUL

3. MODERATELY HELPFUL

4. SLIGHTLY HELPFUL

5. NOT AT ALL HELPFUL

Debr23 Is there anything that would have made the envelope more helpful?

[OPEN-ENDED] 

Debr24 Do you have any other comments about using receipts and records in this study?

[OPEN-ENDED] 
Appendix B: Interview 2 Protocol 

B-86 CE Records Study Report

Debr25 Do you have any other comments about the process of matching your receipts and 

records to the expenses you reported last week?

[OPEN-ENDED] 

DEBRIEFING QUESTIONS FOR INTERVIEWER:

FIdebr1. How easy or difficult was it for the respondent to understand the interview? 

1. Very easy

2. Somewhat easy

3. Neither easy nor difficult

4. Somewhat difficult

5. Very difficult

FIdebr2. Overall, how often did the respondent make an effort in trying to match and reconcile 

their receipts and responses?

1. Always

2. Often

3. Sometimes

4. Rarely

5. Never

FIdebr3. In general, how easy or difficult was it for you to understand the receipts and map them 

to the expenses the respondent reported in the first interview? 

1. Very easy

2. Somewhat easy

3. Neither easy nor difficult

4. Somewhat difficult

5. Very difficult

FIdebr4. How would you rate the respondent’s effort in gathering receipts?

1. A great deal of effort 

2. A fair amount of effort

3. A little effort

4. No effort at all

FIdebr5. How easy or difficult did it appear to be for the respondent to use the receipts (s)he 

collected to validate his/her reported expenditures?

1. Very easy

2. Somewhat easy

3. Neither easy nor difficult

4. Somewhat difficult

5. Very difficult

FIdebr6. Which of the following types of receipts did the respondent have? Enter all that apply.
Appendix B: Interview 2 Protocol

Debriefing B-87 

1. Hardcopy or point of purchase receipt

2. Price tag

3. Check book

4. Credit card bill 

5. Bank statement

6. Bill (e.g. telephone, utility, mortgage)

7. Electronic receipt (e.g. purchase confirmation)

8. Email receipt

9. Self-created records (e.g. handwritten list, typed spreadsheet)

10. OTHER (SPECIFY)

11. NONE

FIdebr6_oth Specify:__________________________

FIdebr7. How well were the receipts organized?

1. Extremely organized

2. Quite organized

3. Somewhat organized

4. Slightly organized

5. Not at all organized

FIdebr8. Please record any other comments or observations about the respondent’s use of receipts.

[Open-ended] 

FIdebr9. Please record any other comments or observations about the process of matching records 

to expenditures.

[Open-ended] 

FIdebr10. Thinking back on last week’s interview, do you think the respondent INTENTIONALLY 

did not report an expense in order to save time or for other reasons? 

12. Yes 

13. No

FIdebr11. [IF YES] Please explain why you think the respondent intentionally did not report an 

expense.

[Open-ended] 

Appendix C: Debriefing Frequency Tables

CE Records Report C-1 

Appendix C – Debriefing Frequency Tables 
Appendix C: Debriefing Frequency Tables 

C-2 CE Records Study Report
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-3 

1. How do you feel about the length of the survey? Would you say it was..

in1_debr Survey length

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Too long 5 4.7 4.7 4.7

 3 Just about right 102 95.3 95.3 100.0

 Total 107 100.0 100.0 

2. [SHOWCARD1] In general, how easy or difficult was it for you to answer this survey?

in1_deb1 Survey difficulty

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Very Easy 47 43.9 43.9 43.9

 2 Somewhat easy 41 38.3 38.3 82.2

 

3 Neither Easy or 

Difficult 11 10.3 10.3 92.5

 4 Somewhat Difficult 8 7.5 7.5 100.0

 Total 107 100.0 100.0 

3. [SHOWCARD2] In general, how certain are you that the answers you reported on this survey 

are accurate?

in1_deb2 Answer accuracy

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Extremely Certain 37 34.6 34.6 34.6

 2 Quite Certain 44 41.1 41.1 75.7

 3 Moderately Certain 24 22.4 22.4 98.1

 4 Slightly Certain 1 .9 .9 99.1

 5 Not at all Certain 1 .9 .9 100.0

 Total 107 100.0 100.0 
Appendix C: Debriefing Frequency Tables 

C-4 CE Records Study Report

4. [SHOWCARD3] How often did you have to guess when providing the costs of your expenses?

in1_deb3 guess costs

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Always 3 2.8 2.8 2.8

 2 Often 13 12.1 12.1 15.0

 3 Sometimes 32 29.9 29.9 44.9

 4 Rarely 46 43.0 43.0 87.9

 5 Never 13 12.1 12.1 100.0

 Total 107 100.0 100.0 

5. Were there sections that required you to guess the cost of expenses more than others?

in1_deb4 guess costs of sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Yes 57 53.3 53.3 53.3

 2 No 50 46.7 46.7 100.0

 Total 107 100.0 100.0 

5 (IF YES) Specify which sections (up to 3) First Choice

in1_deb5 which sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Section 2 Rented 

Living Quarters 2 1.9 3.5 3.5

 

2 Section 3 Owned 

Living Quarters 1 .9 1.8 5.3

 

4 Section 4c Cable 

Expenses 1 .9 1.8 7.0

 

5 Section 4d Utility 

Services 8 7.5 14.0 21.1

 

7 Section 6b 

Appliances/Household 

Equipment

1 .9 1.8 22.8

 

8 Section 8a Home 

furnishings, Purchase 1 .9 1.8 24.6

 11 Section 9a Clothing 22 20.6 38.6 63.2

 

12 Section 9b Infants 

Clothing, Watches and 

Jewelry 

1 .9 1.8 64.9

 

13 Section 9c Clothing 

Services 2 1.9 3.5 68.4

 15 Section 14 Health 1 .9 1.8 70.2
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-5 

Insurance

 

16 Section 17a 

Subscriptions and 

memberships

1 .9 1.8 71.9

 

18 Section 19a Misc 

Expenses 2 1.9 3.5 75.4

 

19 Section 19b 

Contributions 1 .9 1.8 77.2

 

20 Section 22 Work 

and Income 11 10.3 19.3 96.5

 21 None 2 1.9 3.5 100.0

 Total 57 53.3 100.0 

Missing System 50 46.7 

Total 107 100.0 

5 (IF YES) Specify which sections (up to 3) Second Choice

in1_deb6 which sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 2 Section 3 Owned 

Living Quarters 2 1.9 15.4 15.4

 

5 Section 4d Utility 

Services 1 .9 7.7 23.1

 

8 Section 8a Home 

furnishings, Purchases 1 .9 7.7 30.8

 11 Section 9a Clothing 3 2.8 23.1 53.8

 

17 Section 17b Books 

and Entertainment 1 .9 7.7 61.5

 

18 Section 19a Misc 

Expenses 1 .9 7.7 69.2

 

20 Section 22 Work 

and Income 4 3.7 30.8 100.0

 Total 13 12.1 100.0 

Missing System 94 87.9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-6 CE Records Study Report

5 (IF YES) Specify which sections (up to 3) Third Choice

in1_deb7 which sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 5 Section 4d Utility 

Services 1 .9 33.3 33.3

 11 Section 9a Clothing 2 1.9 66.7 100.0

 Total 3 2.8 100.0 

Missing System 104 97.2 

Total 107 100.0 

6. [SHOWCARD4] [IF HOUSEHOLD SIZE>1] How knowledgeable would you say you are about 

expenditures made by other people in your household?

in1_deb8 knowledge of HH

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Extremely 

Knowledgeable 29 27.1 47.5 47.5

 

2 Quite 

Knowledgeable 21 19.6 34.4 82.0

 

3 Moderately 

Knowledgeable 9 8.4 14.8 96.7

 

4 Slightly 

Knowledgeable 2 1.9 3.3 100.0

 Total 61 57.0 100.0 

Missing System 46 43.0 

Total 107 100.0 

7. [SHOWCARD5] [IF HOUSEHOLD SIZE>1] If someone else in your household completed this 

survey instead of you, how comfortable would you be telling that person about the 

expenditures you made?

in1_deb9 comfort with anothers answers

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1. Very comfortable 47 43.9 77.0 77.0

 

2 Somewhat 

Comfortable 5 4.7 8.2 85.2

 

3 Neither Comfortable 

or Uncomfortable 4 3.7 6.6 91.8

 

4 Somewhat 

uncomfortable 3 2.8 4.9 96.7

 5 Very uncomfortable 2 1.9 3.3 100.0

 Total 61 57.0 100.0 

Missing System 46 43.0 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-7 

8. What were the hardest sections for you to answer? Do you remember? First Choice

in1_de10 hardest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Section 2 Rented 

Living Quarters 1 .9 .9 .9

 

2 Section 3 Owned 

Living Quarters 2 1.9 1.9 2.8

 

3 Section 4a 

Telephone Expenses 3 2.8 2.8 5.6

 

5 Section 4d Utility 

Services 5 4.7 4.7 10.3

 

7 Section 6b 

Appliances Household 

equipment 

5 4.7 4.7 15.0

 

8 Section 8a Home 

furnishings, Purchases 2 1.9 1.9 16.8

 11 Section 9a Clothing 32 29.9 29.9 46.7

 

12 Section 9b Infants 

Clothing, Watches & 

Jewelry 

2 1.9 1.9 48.6

 

13 Section 9c Clothing 

Services 1 .9 .9 49.5

 

14 Section 9d Sewing 

Materials 1 .9 .9 50.5

 

15 Section 14 Health 

Insurance 5 4.7 4.7 55.1

 

16 Section 17a 

Subscriptions and 

memberships

1 .9 .9 56.1

 

17 Section 17b Books 

and Entertainment 1 .9 .9 57.0

 

18 Section 19a Misc 

Expenses 1 .9 .9 57.9

 

19 Section 19b 

Contributions 1 .9 .9 58.9

 

20 Section 22 Work 

and Income 17 15.9 15.9 74.8

 21 None 27 25.2 25.2 100.0

 Total 107 100.0 100.0 
Appendix C: Debriefing Frequency Tables 

C-8 CE Records Study Report

8. What were the hardest sections for you to answer? Do you remember? Second Choice

in1_de11 hardest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Section 2 Rented 

Living Quarters 1 .9 7.7 7.7

 

4 Section 4c Cable 

Expenses 2 1.9 15.4 23.1

 

5 Section 4d Utility 

Services 1 .9 7.7 30.8

 

7 Section 6b 

Appliances Household 

equipment 

1 .9 7.7 38.5

 

8 Section 8a Home 

furnishings, Purchases 1 .9 7.7 46.2

 11 Section 9a Clothing 1 .9 7.7 53.8

 

15 Section 14 Health 

Insurance 1 .9 7.7 61.5

 

18 Section 19a Misc 

Expenses 1 .9 7.7 69.2

 

20 Section 22 Work 

and Income 4 3.7 30.8 100.0

 Total 13 12.1 100.0 

Missing System 94 87.9 

Total 107 100.0 

8. What were the hardest sections for you to answer? Do you remember? Third Choice

in1_de12 hardest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 2 Section 3 Owned 

Living Quarters 1 .9 33.3 33.3

 

5 Section 4d Utility 

Services 1 .9 33.3 66.7

 

7 Section 6b 

Appliances Household 

equipment 

1 .9 33.3 100.0

 Total 3 2.8 100.0 

Missing System 104 97.2 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-9 

9. What were the easiest sections for you to answer? First Choice

in1_de13 easiest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid -1 1 .9 .9 .9

 

1 Section 2 Rented 

Living Quarters 19 17.8 17.8 18.7

 

2 Section 3 Owned 

Living Quarters 3 2.8 2.8 21.5

 

3 Section 4a 

Telephone Expenses 7 6.5 6.5 28.0

 

4 Section 4c Cable 

Expenses 2 1.9 1.9 29.9

 

5 Section 4d Utility 

Services 25 23.4 23.4 53.3

 

6 Section 6a Major 

Appliances 5 4.7 4.7 57.9

 

7 Section 6b 

Appliances Household 

equipment 

4 3.7 3.7 61.7

 

8 Section 8a Home 

furnishings, Purchases 3 2.8 2.8 64.5

 

10 Section 8c 

Furniture Repair 1 .9 .9 65.4

 11 Section 9a Clothing 9 8.4 8.4 73.8

 

12 Section 9b Infants 

Clothing, Watches & 

Jewelry 

1 .9 .9 74.8

 

13 Section 9c Clothing 

Services 1 .9 .9 75.7

 

15 Section 14 Health 

Insurance 2 1.9 1.9 77.6

 

17 Section 17b Books 

and Entertainment 1 .9 .9 78.5

 

18 Section 19a Misc 

Expenses 4 3.7 3.7 82.2

 

20 Section 22 Work 

and Income 2 1.9 1.9 84.1

 21 None 17 15.9 15.9 100.0

 Total 107 100.0 100.0 
Appendix C: Debriefing Frequency Tables 

C-10 CE Records Study Report

9. What were the easiest sections for you to answer? Second Choice

in1_de14 easiest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 2 Section 3 Owned 

Living Quarters 2 1.9 7.7 7.7

 

3 Section 4a 

Telephone Expenses 6 5.6 23.1 30.8

 

4 Section 4c Cable 

Expenses 1 .9 3.8 34.6

 

5 Section 4d Utility 

Services 4 3.7 15.4 50.0

 

6 Section 6a Major 

Appliances 3 2.8 11.5 61.5

 

7 Section 6b 

Appliances Household 

equipment 

3 2.8 11.5 73.1

 

8 Section 8a Home 

furnishings, Purchases 3 2.8 11.5 84.6

 11 Section 9a Clothing 1 .9 3.8 88.5

 

15 Section 14 Health 

Insurance 1 .9 3.8 92.3

 

17 Section 17b Books 

and Entertainment 1 .9 3.8 96.2

 

18 Section 19a Misc 

Expenses 1 .9 3.8 100.0

 Total 26 24.3 100.0 

Missing System 81 75.7 

Total 107 100.0 

9. What were the easiest sections for you to answer? Third Choice

in1_de15 easiest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 3 Section 4a 

Telephone Expenses 1 .9 8.3 8.3

 

4 Section 4c Cable 

Expenses 4 3.7 33.3 41.7

 

5 Section 4d Utility 

Services 1 .9 8.3 50.0

 

8 Section 8a Home 

furnishings, Purchases 2 1.9 16.7 66.7

 11 Section 9a Clothing 1 .9 8.3 75.0

 12 Section 9b Infants 1 .9 8.3 83.3
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-11 

Clothing, Watches & 

Jewelry 

 

20 Section 22 Work 

and Income 2 1.9 16.7 100.0

 Total 12 11.2 100.0 

Missing System 95 88.8 

Total 107 100.0 

9. What were the easiest sections for you to answer? Fourth Choice

in1_de16 easiest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 2 Section 3 Owned 

Living Quarters 1 .9 33.3 33.3

 

4 Section 4c Cable 

Expenses 1 .9 33.3 66.7

 

5 Section 4d Utility 

Services 1 .9 33.3 100.0

 Total 3 2.8 100.0 

Missing System 104 97.2 

Total 107 100.0 

9. What were the easiest sections for you to answer? Fifth Choice

in1_de17 easiest sections

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 5 Section 4d Utility 

Services 1 .9 100.0 100.0

Missing System 106 99.1 

Total 107 100.0 

11. About a week ago, we sent a letter to introduce you to the study and ask you to participate 

in the study. Did you receive that letter?

in1_de18 got letter

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Yes 76 71.0 71.0 71.0

 2 No 31 29.0 29.0 100.0

 Total 107 100.0 100.0 
Appendix C: Debriefing Frequency Tables 

C-12 CE Records Study Report

12. [ASK IF Q11=1] Many people do not read all materials that they get via mail. Did you read 

the letter?

in1_de19 read letter

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Yes 66 61.7 86.8 86.8

 2 No 4 3.7 5.3 92.1

 3 Skimmed it 6 5.6 7.9 100.0

 Total 76 71.0 100.0 

Missing System 31 29.0 

Total 107 100.0 

13. [SHOWCARD6] [ASK IF Rs answer 2to Q12] What were the reasons that you did not read the 

letter?

in1_de20 read letter

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 You did not have 

time 3 1.9 50.0 50.0

 6 Some other reason 1 1.9 50.0 100.0

 Total 4 3.7 100.0 

Missing System 103 96.3 

Total 107 100.0 

14. [SHOWCARD7] How accurate do you think the letter is in describing the survey that you just 

completed?

in1_de21 letter accuracy

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Extremely Accurate 38 35.5 50.0 50.0

 2 Quite Accurate 33 30.8 43.4 93.4

 

3 Moderately 

Accurate 5 4.7 6.6 100.0

 Total 76 71.0 100.0 

Missing System 31 29.0 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-13 

16. Do you think any parts of the letter are confusing or unclear?

in1_de22 read letter

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Yes 7 6.5 9.2 9.2

 2 No 69 64.5 90.8 100.0

 Total 76 71.0 100.0 

Missing System 31 29.0 

Total 107 100.0 

17. Is there any information in this letter that caused you concern or made you hesitant to 

participate?

in1_de23 letter causes concerns

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Yes 2 1.9 2.6 2.6

 2 No 74 69.2 97.4 100.0

 Total 76 71.0 100.0 

Missing System 31 29.0 

Total 107 100.0 

18. Is there any additional information that you think we should add to this letter?

in1_de24 need additional info

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 15 14.0 19.7 19.7

 2 61 57.0 80.3 100.0

 Total 76 71.0 100.0 

Missing System 31 29.0 

Total 107 100.0 

19. If you received this letter in the mail without being called in advance like you were for this 

interview, do you think you would participate, or would you choose not to particpate?

in1_de25 need additional info

 Frequency Percent

Valid 

Percent

Cumulative

Percent

Valid 1 Participate 32 29.9 42.1 42.1

 2 Not Participate 24 22.4 31.6 73.7

 3 Unsure 20 18.7 26.3 100.0

 Total 76 71.0 100.0 

Missing System 31 29.0 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-14 CE Records Study Report

21. INTERVIEWER: DID RESPONDENT USE THE INFORMATION BOOKLET DURING THE 

INTERVIEW?

in1_de26 use information book

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Yes goto 22 94 87.9 87.9 87.9

 2 No goto 25 13 12.1 12.1 100.0

 Total 107 100.0 100.0 

22. [SHOWCARD8] [ASK IF R USED INFORMATION BOOKLET] When Completing the survey, how 

useful was the information booklet?

in1_de27 information book useful

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Extremely Useful 50 46.7 53.2 53.2

 2 Quite Useful 37 34.6 39.4 92.6

 3 Moderately Useful 4 3.7 4.3 96.8

 4 Slightly Useful 2 1.9 2.1 98.9

 5 Not at all Useful 1 .9 1.1 100.0

 Total 94 87.9 100.0 

Missing System 13 12.1 

Total 107 100.0 

23. [SHOWCARD9] [ASK IF R USED INFORMATION BOOKLET] Still thinking about the information 

booklet, how easy or difficult was it to use?

in1_de28 information book difficult

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 1 Very easy 70 65.4 74.5 74.5

 2 Somewhat easy 17 15.9 18.1 92.6

 

3 Neither easy or 

difficult 6 5.6 6.4 98.9

 4 Somewhat difficult 1 .9 1.1 100.0

 Total 94 87.9 100.0 

Missing System 13 12.1 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-15 

25. [SHOWCARD10] [ASK IF R USED INFORMATION BOOKLET] Some people use the information 

booklet when completing the survey, but I noticed that you did not. Why did you choose not to 

use the information booklet? Please select all that apply.

in1_de29 did not use book

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 2 It was too difficult 

or tedious to use 3 2.8 23.1 23.1

 3 You did not need it 7 2.8 23.1 46.2

 4 Some Other Reason 3 6.5 53.8 100.0

 Total 13 12.1 100.0 

Missing System 94 87.9 

Total 107 100.0 

26. [IF HOUSEHOLD SIZE>1] HOW OFTEN DID THE RESPONDENT ASK ANY OTHER HOUSEHOLD 

MEMBERS ABOUT THEIR EXPENSES DURING THE INTERVIEW?

in1_de30 ask others

 Frequency Percent

Valid 

Percent

Cumulative 

Percent

Valid 2 Often 1 .9 16.7 16.7

 5 Never 5 4.7 83.3 100.0

 Total 6 5.6 100.0 

Missing System 101 94.4 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-16 CE Records Study Report

Debr1 [SHOWCARD5] In general, how certain are you that the answers you reported on this survey are 

accurate? 

debr1 certain of accuracy

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Extremely Certain 41 38.3 38.7 38.7

2 Quite Certain 51 47.7 48.1 86.8

3 Moderately Certain 12 11.2 11.3 98.1

4 Slightly Certain 1 .9 .9 99.1

5 Not at all Certain 1 .9 .9 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr3 [IF HOUSEHOLD>1] Did you gather any records or receipts from other household members or just 

yourself?

debr3 who collected records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 2 1.9 3.3 3.3

1 Others 25 23.4 41.0 44.3

2 Yourself 34 31.8 55.7 100.0

Total 61 57.0 100.0 

Missing System 46 43.0 

Total 107 100.0 

Debr4 [SHOWCARD6] How easy or difficult was it for you to find the receipts you needed for this interview?

debr4 difficulty finding records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 2 1.9 1.9 1.9

1 Very easy 29 27.1 27.4 29.2

2 Somewhat easy 25 23.4 23.6 52.8

3 Neither easy or difficult 22 20.6 20.8 73.6

4 Somewhat difficult 16 15.0 15.1 88.7

5 Very difficult 12 11.2 11.3 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-17 

Debr5 Were there certain types of receipts that were difficult for you to gather?

debr5 some difficult to find

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 2 1.9 1.9 1.9

1 Yes 72 67.3 67.9 69.8

2 No 32 29.9 30.2 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr6 [SHOWCARD6] In general, how easy or difficult was it for you to understand your receipts and match 

them to the expenses you reported in the first interview?

debr6 understand and match records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 3 2.8 2.8 2.8

1 Very easy 49 45.8 46.2 49.1

2 Somewhat easy 38 35.5 35.8 84.9

3 Neither easy or difficult 11 10.3 10.4 95.3

4 Somewhat difficult 4 3.7 3.8 99.1

5 Very difficult 1 .9 .9 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr7 [SHOWCARD&] If you had referred to these receipts during the first interview, how much more accurate 

would your responses have been?

debr7 answer accuracy

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 2 1.9 1.9 1.9

1 Much more accurate 29 27.1 27.4 29.2

2 Somewhat more accurate 35 32.7 33.0 62.3

3 Slightly more accurate 19 17.8 17.9 80.2

4 About the same 21 19.6 19.8 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-18 CE Records Study Report

Debr8 [SHOWCARD8] What do you usually do with paper bills and receipts that you receive? - First Choice

 

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Save all or almost all of them 28 26.2 26.4 26.4

2 Save them for purchases over a certain 

amount 11 10.3 10.4 36.8

3. Save them for items you might want to return 23 21.5 21.7 58.5

4 Do not tend to save them 37 34.6 34.9 93.4

5 Something else 6 5.6 5.7 99.1

99 1 .9 .9 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr8 [SHOWCARD8] What do you usually do with paper bills and receipts that you receive? - Second Choice

debr8_2 do with records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 2 Save them for purchases over a certain 

amount 6 5.6 18.8 18.8

3. Save them for items you might want to return 13 12.1 40.6 59.4

4 Do not tend to save them 6 5.6 18.8 78.1

5 Something else 7 6.5 21.9 100.0

Total 32 29.9 100.0 

Missing System 75 70.1 

Total 107 100.0 

Debr8 [SHOWCARD8] What do you usually do with paper bills and receipts that you receive? - Third Choice

debr8_3 do with records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 2 Save them for purchases over a certain 

amount 3 2.8 25.0 25.0

3. Save them for items you might want to return 3 2.8 25.0 50.0

4 Do not tend to save them 4 3.7 33.3 83.3

5 Something else 2 1.9 16.7 100.0

Total 12 11.2 100.0 

Missing System 95 88.8 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-19 

Debr8 [SHOWCARD8] What do you usually do with paper bills and receipts that you receive? -Fourth Choice

debr8_4 do with records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 4 Do not tend to save them 1 .9 25.0 25.0

5 Something else 3 2.8 75.0 100.0

Total 4 3.7 100.0 

Missing System 103 96.3 

Total 107 100.0 

Debr9_1 [SHOWCARD8] What do you usually do with electronic or email bills and receipts that you receive? 

Please select all that apply. - First Choice

debr9_1 statements

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Save all or almost all of them 45 42.1 42.5 42.5

2 Save them for purchases over a certain 

amount 2 1.9 1.9 44.3

3. Save them for items you might want to return 3 2.8 2.8 47.2

4 Do not tend to save them 18 16.8 17.0 64.2

5 Something else 9 8.4 8.5 72.6

99 R Does not receive any electronic or email 

bills/receipts 29 27.1 27.4 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr9_2 [SHOWCARD8] What do you usually do with electronic or email bills and receipts that you receive? 

Please select all that apply. - Second Choice

debr9_2 statements

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 2 Save them for purchases over a certain 

amount 2 1.9 28.6 28.6

3. Save them for items you might want to return 2 1.9 28.6 57.1

5 Something else 3 2.8 42.9 100.0

Total 7 6.5 100.0 

Missing System 100 93.5 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-20 CE Records Study Report

Debr9_3 [SHOWCARD8] What do you usually do with electronic or email bills and receipts that you receive? 

Please select all that apply. - Third Choice

debr9_3 statements

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 3. Save them for items you might want to return 1 .9 100.0 100.0

Missing System 106 99.1 

Total 107 100.0 

Debr10_1 (If Q9-1-3) [SHOWCARD9] When you keep electronic or email receipts, what do you typically do with 

them? Please select all that apply. - First Choice

debr10_1 @Z&@Z@L [SHOWCARD 9]@L@F When you keep

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 1 .9 .9 .9

1 Print them out and store a paper copy 12 11.2 11.3 12.3

2 Save an electronic file on your computer 27 25.2 25.5 37.7

3 Leave them in the website or email account to 

refer back to 33 30.8 31.1 68.9

4 Do something else with them 33 30.8 31.1 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr10_2 (If Q9-1-3) [SHOWCARD9] When you keep electronic or email receipts, what do you typically do with 

them? Please select all that apply. - Second Choice

debr10_2 @Z&@Z@L [SHOWCARD 9]@L@F When you keep

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 2 Save an electronic file on your computer 6 5.6 50.0 50.0

3 Leave them in the website or email account to 

refer back to 5 4.7 41.7 91.7

4 Do something else with them 1 .9 8.3 100.0

Total 12 11.2 100.0 

Missing System 95 88.8 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-21 

Debr10_3 (If Q9-1-3) [SHOWCARD9] When you keep electronic or email receipts, what do you typically do with 

them? Please select all that apply. - Third Choice

debr10_3 @Z&@Z@L [SHOWCARD 9]@L@F When you keep

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 3 Leave them in the website or email account to 

refer back to 2 1.9 100.0 100.0

Missing System 105 98.1 

Total 107 100.0 

Debr10_4 (If Q9-1-3) [SHOWCARD9] When you keep electronic or email receipts, what do you typically do with 

them? Please select all that apply. - Fourth Choice

debr10_4 @Z&@Z@L [SHOWCARD 9]@L@F When you keep

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 4 Do something else with them 1 .9 100.0 100.0

Missing System 106 99.1 

Total 107 100.0 

Debr11 [SHOWCARD10] When you keep paper bills and receipts, how long do you usually keep them for?

debr11 time paper kept

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 30 days or less 43 40.2 40.6 40.6

2 31-60 days 12 11.2 11.3 51.9

3 61-90 days 5 4.7 4.7 56.6

4 91 days or more 46 43.0 43.4 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-22 CE Records Study Report

Debr12 [SHOWCARD10] When you keep bank or credit card statements, how long do you usually keep them 

for? 

debr12 time sttements kept

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 30 days or less 35 32.7 33.0 33.0

2 31-60 days 6 5.6 5.7 38.7

3 61-90 days 5 4.7 4.7 43.4

4 91 days or more 60 56.1 56.6 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr13_1 [SHOWCARD11] When you keep paper bills, receipts or statements, where do you store them? 

[Check all that apply] - First Choice 

debr13_1 record storage

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 In your wallet, purse, or briefcase 14 13.1 13.2 13.2

2 In a box or bag 29 27.1 27.4 40.6

3 In a designated sport in your home or office 26 24.3 24.5 65.1

4 In a file cabinet 20 18.7 18.9 84.0

5 Not in any particular location 12 11.2 11.3 95.3

6 Somewhere else 5 4.7 4.7 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr13_2 [SHOWCARD11] When you keep paper bills, receipts or statements, where do you store them? 

[Check all that apply] - Second Choice

debr13_2 record storage

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 In your wallet, purse, or briefcase 2 1.9 10.5 10.5

2 In a box or bag 5 4.7 26.3 36.8

3 In a designated sport in your home or office 4 3.7 21.1 57.9

4 In a file cabinet 5 4.7 26.3 84.2

6 Somewhere else 3 2.8 15.8 100.0

Total 19 17.8 100.0 

Missing System 88 82.2 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-23 

Debr13_3 [SHOWCARD11] When you keep paper bills, receipts or statements, where do you store them? 

[Check all that apply] - Third Choice

debr13_3 record storage

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 3 In a designated sport in your home or office 4 3.7 66.7 66.7

4 In a file cabinet 1 .9 16.7 83.3

5 Not in any particular location 1 .9 16.7 100.0

Total 6 5.6 100.0 

Missing System 101 94.4 

Total 107 100.0 

Debr13_4 [SHOWCARD11] When you keep paper bills, receipts or statements, where do you store them? 

[Check all that apply] - Fourth Choice

debr13_4 record storage

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 4 In a file cabinet 3 2.8 100.0 100.0

Missing System 104 97.2 

Total 107 100.0 

Debr13_5 [SHOWCARD11] When you keep paper bills, receipts or statements, where do you store them? 

[Check all that apply] - Fifth Choice

debr13_5 record storage

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 6 Somewhere else 2 1.9 100.0 100.0

Missing System 105 98.1 

Total 107 100.0 

Debr14 Do you use computer software or an Internet site, such as Quicken or Mint.com to keep track of your 

expenses?

debr14 answer accuracy

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Yes 17 15.9 16.0 16.0

2 No 89 83.2 84.0 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-24 CE Records Study Report

Debr15 Do you use your checkbook register to keep track of expenses paid by check?

debr15 checkbook record

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Yes 37 34.6 34.9 34.9

2 No 62 57.9 58.5 93.4

3 Not Applicable - R Does not have checking 

account or does not pay by check 7 6.5 6.6 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr16 [SHOWCARD12] Overall, how organized are your receipts and records?

debr16 records organized

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Extremely organized 11 10.3 10.4 10.4

2 Very organized 25 23.4 23.6 34.0

3 Moderately organized 36 33.6 34.0 67.9

4 Slightly organized 22 20.6 20.8 88.7

5 Not at all organized 12 11.2 11.3 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr17 [SHOWCARD13] How likely would you be to gather your receipts and records if asked to do so for 

another interview?

debr17 likely participate again

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Completely likely 35 32.7 33.0 33.0

2 Very likely 40 37.4 37.7 70.8

3 Moderately likely 25 23.4 23.6 94.3

4 Slightly likely 4 3.7 3.8 98.1

5 Not at all likely 2 1.9 1.9 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-25 

Debr18 [SHOWCARD13]What if you did not get paid for the interview? How likely would you be to gather these 

receipts and records?

debr18 particiapte no pay

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Completely likely 7 6.5 6.6 6.6

2 Very likely 18 16.8 17.0 23.6

3 Moderately likely 22 20.6 20.8 44.3

4 Slightly likely 21 19.6 19.8 64.2

5 Not at all likely 38 35.5 35.8 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr19 [SHOWCARD13] How likely would you be to maintain records if you agreed to do one of these 

interviews three months from now?

debr19 maintain records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Completely likely 37 34.6 34.9 34.9

2 Very likely 46 43.0 43.4 78.3

3 Moderately likely 19 17.8 17.9 96.2

4 Slightly likely 3 2.8 2.8 99.1

5 Not at all likely 1 .9 .9 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 

Debr20 Did you use the envelope that was provided to you?

debr20 use box

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Yes 51 47.7 48.1 48.1

2 No 55 51.4 51.9 100.0

Total 106 99.1 100.0 

Missing System 1 .9 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-26 CE Records Study Report

Debr21_1 [SHOWCARD14][IF NO] Why not? * Enter all that apply. - First choice

debr21_1 why not use envelope

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Your receipts were already organized 9 8.4 16.4 16.4

2 You used a different system 8 7.5 14.5 30.9

3 You did not have enough receipts to bother 19 17.8 34.5 65.5

4 You did not like the envelope 2 1.9 3.6 69.1

5 You forgot 7 6.5 12.7 81.8

6 Other (Specify) 10 9.3 18.2 100.0

Total 55 51.4 100.0 

Missing System 52 48.6 

Total 107 100.0 

Debr21_2 [SHOWCARD14][IF NO] Why not? * Enter all that apply. - Second choice

debr21_2 why not use envelope

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 3 You did not have enough receipts to bother 1 .9 33.3 33.3

5 You forgot 1 .9 33.3 66.7

6 Other (Specify) 1 .9 33.3 100.0

Total 3 2.8 100.0 

Missing System 104 97.2 

Total 107 100.0 

Debr22 [SHOWCARD15][IF USED] How helpful do you think the envelope was in preparing for this interview?

debr22 envelope helpful

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Extremely helpful 4 3.7 7.8 7.8

2 Very helpful 30 28.0 58.8 66.7

3 Moderately helpful 13 12.1 25.5 92.2

4 Slightly helpful 2 1.9 3.9 96.1

5 Not at all helpful 2 1.9 3.9 100.0

Total 51 47.7 100.0 

Missing System 56 52.3 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-27 

Fidebr1 How easy or difficult was it for the respondent to understand the interview?

fidebr1 R understands

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Very easy 67 62.6 62.6 62.6

2 Somewhat easy 14 13.1 13.1 75.7

3 Neither easy or difficult 16 15.0 15.0 90.7

4 Somewhat difficult 8 7.5 7.5 98.1

5 Very difficult 2 1.9 1.9 100.0

Total 107 100.0 100.0 

Fidebr2 Overall, how often did the respondent make an effort in trying to match and reconcile their receipts 

and responses?

fidebr2 R worked to match records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Always 26 24.3 24.3 24.3

2 Often 33 30.8 30.8 55.1

3 Sometimes 23 21.5 21.5 76.6

4 Rarely 15 14.0 14.0 90.7

5 Never 10 9.3 9.3 100.0

Total 107 100.0 100.0 

Fidebr3 In general, how easy or difficult was it for you to understand the receipts and map them to the 

expenses the respondent reported in the first interview?

fidebr3 Difficult for FI to match records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Very easy 35 32.7 32.7 32.7

2 Somewhat easy 27 25.2 25.2 57.9

3 Neither easy or difficult 32 29.9 29.9 87.9

4 Somewhat difficult 9 8.4 8.4 96.3

5 Very difficult 4 3.7 3.7 100.0

Total 107 100.0 100.0 
Appendix C: Debriefing Frequency Tables 

C-28 CE Records Study Report

Fidebr4 How would you rate the respondent's effort in gaithering receipts?

fidebr4 R effort gathering records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 1 .9 .9 .9

1 A great deal of effort 17 15.9 15.9 16.8

2 A fair amount of effort 40 37.4 37.4 54.2

3 A little effort 30 28.0 28.0 82.2

4 No effort at all 19 17.8 17.8 100.0

Total 107 100.0 100.0 

Fidebr5 How easy or difficult did it appear to be for the respondent to use the receipts (s)he collected to 

validate his/her reported expenditures?

fidebr5 difficult R to use records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Very easy 27 25.2 25.2 25.2

2 Somewhat easy 32 29.9 29.9 55.1

3 Neither easy or difficult 25 23.4 23.4 78.5

4 Somewhat difficult 15 14.0 14.0 92.5

5 Very difficult 8 7.5 7.5 100.0

Total 107 100.0 100.0 

Fidebr6 Which of the following types of receipts did the respondent have? Enter all that apply. - First choice

fidebr6_ Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Hardcopy or point of purchase receipt 44 41.1 41.1 41.1

3 Checkbook 12 11.2 11.2 52.3

4 Credit card bill 6 5.6 5.6 57.9

5 Bank statement 12 11.2 11.2 69.2

6 Bill (e.g. telephone, utility, mortgage) 14 13.1 13.1 82.2

9 Self created records (e.g. handwritten list, 

typed spreadsheet) 5 4.7 4.7 86.9

10 Other (Specify) 3 2.8 2.8 89.7

11 None 11 10.3 10.3 100.0

Total 107 100.0 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-29 

Fidebr61 Which of the following types of receipts did the respondent have? Enter all that apply. -Second choice

fidebr61 Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Hardcopy or point of purchase receipt 3 2.8 4.4 4.4

2 Price tag 6 5.6 8.8 13.2

3 Checkbook 11 10.3 16.2 29.4

4 Credit card bill 9 8.4 13.2 42.6

5 Bank statement 8 7.5 11.8 54.4

6 Bill (e.g. telephone, utility, mortgage) 19 17.8 27.9 82.4

7 Electronic receipt (e.g. purchase confirmation) 5 4.7 7.4 89.7

8 Email receipt 1 .9 1.5 91.2

9 Self created records (e.g. handwritten list, 

typed spreadsheet) 3 2.8 4.4 95.6

10 Other (Specify) 3 2.8 4.4 100.0

Total 68 63.6 100.0 

Missing System 39 36.4 

Total 107 100.0 

Fidebr62 Which of the following types of receipts did the respondent have? Enter all that apply. -Third choice

fidebr62 Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Hardcopy or point of purchase receipt 1 .9 2.3 2.3

2 Price tag 1 .9 2.3 4.7

3 Checkbook 3 2.8 7.0 11.6

4 Credit card bill 9 8.4 20.9 32.6

5 Bank statement 9 8.4 20.9 53.5

6 Bill (e.g. telephone, utility, mortgage) 8 7.5 18.6 72.1

7 Electronic receipt (e.g. purchase confirmation) 6 5.6 14.0 86.0

9 Self created records (e.g. handwritten list, 

typed spreadsheet) 3 2.8 7.0 93.0

10 Other (Specify) 3 2.8 7.0 100.0

Total 43 40.2 100.0 

Missing System 64 59.8 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables 

C-30 CE Records Study Report

Fidebr63 Which of the following types of receipts did the respondent have? Enter all that apply. -Fourth choice

fidebr63 Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 4 Credit card bill 2 1.9 8.0 8.0

5 Bank statement 7 6.5 28.0 36.0

6 Bill (e.g. telephone, utility, mortgage) 9 8.4 36.0 72.0

7 Electronic receipt (e.g. purchase confirmation) 1 .9 4.0 76.0

9 Self created records (e.g. handwritten list, 

typed spreadsheet) 4 3.7 16.0 92.0

10 Other (Specify) 2 1.9 8.0 100.0

Total 25 23.4 100.0 

Missing System 82 76.6 

Total 107 100.0 

Fidebr64 Which of the following types of receipts did the respondent have? Enter all that apply. - Fifth choice

fidebr64 Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 1 Hardcopy or point of purchase receipt 1 .9 10.0 10.0

5 Bank statement 1 .9 10.0 20.0

6 Bill (e.g. telephone, utility, mortgage) 7 6.5 70.0 90.0

7 Electronic receipt (e.g. purchase confirmation) 1 .9 10.0 100.0

Total 10 9.3 100.0 

Missing System 97 90.7 

Total 107 100.0 

Fidebr65 Which of the following types of receipts did the respondent have? Enter all that apply. -Sixth choice

fidebr65 Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 2 Price tag 1 .9 16.7 16.7

6 Bill (e.g. telephone, utility, mortgage) 1 .9 16.7 33.3

7 Electronic receipt (e.g. purchase confirmation) 2 1.9 33.3 66.7

8 Email receipt 1 .9 16.7 83.3

9 Self created records (e.g. handwritten list, 

typed spreadsheet) 1 .9 16.7 100.0

Total 6 5.6 100.0 

Missing System 101 94.4 

Total 107 100.0 
Appendix C: Debriefing Frequency Tables

Appendix C: Debriefing Frequency Tables C-31 

Fidebr66 Which of the following types of receipts did the respondent have? Enter all that apply. -Seventh 

choice 

fidebr66 Types of records

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid 9 Self created records (e.g. handwritten list, 

typed spreadsheet) 1 .9 100.0 100.0

Missing System 106 99.1 

Total 107 100.0 

Fidebr7 How well were the receipts organized?

fidebr7 R organized

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 4 3.7 3.7 3.7

1 Extremely organized 16 15.0 15.0 18.7

2 Quite organized 20 18.7 18.7 37.4

3 Somewhat organized 23 21.5 21.5 58.9

4 Slightly organized 17 15.9 15.9 74.8

5 Not at all organized 27 25.2 25.2 100.0

Total 107 100.0 100.0 

 

Fidebr10 Thinking back on last week's interview, do you think the respondent INTENTIONALLY did not report 

an expense in order to save time or for other reasons?

fidebr10 @|@LThinking back on last week's inter

 Frequency Percent 

Valid 

Percent 

Cumulative 

Percent 

Valid -1 Missing 2 1.9 1.9 1.9

1 Yes 2 1.9 1.9 3.7

2 No 103 96.3 96.3 100.0

Total 107 100.0 100.0