The list has the following sections.

Section I. This section contains publicly offered, long-term debt instruments. Section I-A lists corporate debt instruments issued before 1985. Section I-B lists debt instruments issued after 1984. Section I-C lists inflation-indexed debt instruments issued after January 5, 1997.

For each publicly offered debt instrument in Section I, the list contains the following information.

• The name of the issuer.
• The CUSIP number.
• The issue date.
• The maturity date.
• The issue price expressed as a percent of principal or of stated redemption price at maturity.
• The annual stated or coupon interest rate. (This rate is shown as 0.00 if no annual interest payments are provided.)
• The total OID up to January 1, 2000.
  (This information is not available for every instrument.)
• For long-term instruments issued after July 1, 1982, the daily OID for the accrual periods falling in calendar years 2000 and 2001.
• The total OID per $1,000 of principal or maturity value for calendar years 2000 and 2001.

See Table 1 on the page preceding Section I-A for an explanation of these items.

Section II. This section contains stripped obligations available through the Department of the Treasury's STRIPS program and government-sponsored enterprises such as the Resolution Funding Corporation. This section also includes instruments backed by U.S. Treasury securities that represent ownership interests in those securities.

The obligations listed in Section II are arranged by maturity date. The amounts listed are the total OID for calendar year 2000 per $1,000 of redemption price.

Section III. This section contains short-term discount obligations. Section III-A lists Treasury bills (T-bills), which are short-term discount obligations issued by the U.S. Treasury Department. Sections III-B through III-G contain short-term discount obligations issued by the Student Loan Marketing Association, Federal Home Loan Banks, the Federal National Mortgage Association, Federal Farm Credit Banks, the Federal Home Loan Mortgage Corporation, and the Federal Agricultural Mortgage Corporation.

The short-term obligations listed in this section are arranged by maturity date. For each obligation, the list contains the CUSIP number, maturity date, issue date, issue price (expressed as a percent of principal), and discount to be reported as interest for calendar year 2000 per $1,000 of redemption price. Brokers and other middlemen should rely on the issue price information in Section III only if they are unable to determine the price actually paid by the owner.

Brokers and other middlemen can rely on the information in the OID list to prepare information returns for 2000. However, if you own a listed debt instrument, you should not rely on this information to determine (or compare) the OID to be reported on your tax return. The OID amounts listed are figured without reference to the price or date at which you acquired the debt instrument. For information about determining the OID to be reported on your tax return, see the instructions for figuring OID under Information for Owners of OID Debt Instruments, later.

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