### Question
Can you define what individual employer record means?


### Answer
**Individual employer record** is defined as the following in *45 U.S.C. § 358*:

> a record of an individual employer's benefit ratio, reserve ratio, 1-year compensation base, 3-year compensation base, unallocated charge, reserve balance, net cumulative contribution balance, and cumulative benefit balance

#### Citation:
  - *45 U.S.C. § 358*
  - Heading: **CHAPTER 11-RAILROAD UNEMPLOYMENT INSURANCE**

