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Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF) through the Unemployment Trust Fund (UTF). The UTF in the U.S. Treasury is designated as a trust fund for federal accounting purposes. Although the UTF is a single trust fund, it has 59 accounts: the Employment Security Administration Account (ESAA), the Extended Unemployment Compensation Account (EUCA), the Federal Unemployment Account (FUA), 53 state accounts (including District of Columbia, Puerto Rico, and the V irgin Islands), the Federal Employees Compensation Account (FECA), and two accounts related to the Railroad Retirement Board (RRB) (the RRB is discussed in CRS Report RS22350, Railroad Retirement Board: Retirement, Survivor , Disability, Unemployment, and Sickness Benefits.