                  FILE LAYOUT FOR SCHEDULE RI-A OPERATING INCOME
                             DATA DELIMITED BY COMMAS 
                                           
                                    
         VARIABLE    FIELD  DEC.            
             NAME     TYPE  POS.  VARIABLE DESCRIPTION
  ---------------  -------  ----  --------------------------------------
           SYSTEM  Numeric     0  System Code   
             DIST  Numeric     0  District Code  
            ASSOC  Numeric     0  Association Code 
            MONTH  Numeric     0  Month of Report
             YEAR  Numeric     0  Year of Report
           UNINUM  Numeric     0  System, District, and Association
                                   codes concatenated
       FINRELSERV  Numeric     0  Financially Related Services
            COMPY  Numeric     0  Compensation Income
             FEEY  Numeric     0  Fee Income
           MINRLY  Numeric     0  Mineral Income
       FINASSISTY  Numeric     0  Financial Assistance Received
         ACQPROPY  Numeric     0  Income from Other Property Owned
           OOPERY  Numeric     0  Other Operating Income
        OPNONINTY  Numeric     0  Total Operating Income