INTEREST--This is any interest on evidences of indebtedness (including bonds. debentures, notes, and certificates) issued by a corporation in registered form, or interest on other evidences of indebtedness issued by a corporation of a type offered by corporations to the public. Includes interest on deposits with a bank and amounts paid by a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, or similar organization, in respect of deposits, investment certificates, or withdrawable or repurchasable shares. Also interest on amounts held by an insurance company under an agreement to pay interest and interest on deposits with stockbrokers and dealers in securities. Interest payments of $10 or more are reported. The underlying assess account is the bond or deposit generating the interest. The money field is positive.

SAVINGS BONDS--Amounts of interest on U.S. Savings Bonds, Treasury bills, Treasury notes, and Treasury bonds. The underlying asset is the bond/note which may, however, have been redeemed with the interest generated at the time of redemption. The money field is positive.

INTEREST FORFEITURE--Amounts of interest or principal forfeited as a penalty for early withdrawal of savings from a time savings account. Underlying asset account is the amount of the early withdrawal. The money field is positive.