### Question
How does RAILROAD UNEMPLOYMENT INSURANCE define individual employer record?


### Answer
Under *45 U.S.C. § 358*, **individual employer record** is defined as:

> 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**

