11 code 140 discontinued record check
Code 140 - Discontinued Record Check
This is the counterpart of the Code 139 edit, but doesn’t sport quite as much sophistication. There is no equivalent to the New Employer Flag applicable to discontinued records, so this edit looks only at status codes. This is one of the few edits that is applicable only to currently inactive employers. The edit flags accounts that have just gone inactive, show no successor account, and had a sizeable employment when they terminated. The formulation for this edit is shown below:
In this formula, pq represents immediate prior quarter data. Another touch of elegance from the Code 139 edit is lost in this check, since only the prior quarter’s third month of employment is checked, disregarding the two previous months as possibly showing the final employment. The main reason for this limitation is that older quarter employment fields cannot be flagged in a newer quarter’s edits. Even when the newer of the two edited quarters receives this error, and the prior quarter’s fields could be underscored, this presents a confusing situation. By identifying a Code 140 condition in current quarter, but showing only a prior quarter field flagged, the two appear to be contradictory. Another reason to ignore the earlier months of employment is the fact that the drop to zero employment in mid-quarter is something that can already be captured in prior-quarter employment edits, so doesn’t need dual flagging here.
This is an employment-and-wage-related edit exception, so will be connected to the macro cell, if it is flagged with any other employment/wage error. Two situations that this would be helpful for include the decrease of macro unit count with an associated employment drop, and the disappearance of a macro cell (part of Code 135) if this establishment was the only member. Larger discontinued employers (by employment or wages) convert this condition to a “gross” error. BLS classification: A.1.6 or B.1.7, based on size. EXPO “G” code: A140 or B140.
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