The Government makes grants and provides funds for the purchase, construction, and/or major renovation of State and local government physical properties. Costs for non-Federal physical property programs are included as expenses in the Statements of Net Cost and are reported as investments in Table 11. They are measured on the same accrual basis of accounting used in the Financial Report statements. DOT, HUD, and EPA had $56.6 billion (83 percent), $4.2 billion (6 percent), and $4.2 billion (6 percent), respectively, of the total non-Federal physical property investments in fiscal year 2012 as shown in Table 11. Within DOT, the Federal Highway Administration invested $42.6 billion during fiscal year 2012, primarily via reimbursement from the Highway Trust Fund, for States’ construction costs of interstate and national highways. The States’ contribution is 10 percent for the Interstate System and 20 percent for most other programs.