044 Subfield $2 - Source of local subentity code:
Subfield $2 contains a code that identifies the source from which the local code was assigned. It is used only when subfield $b is used to indicate a local GAC code. The codes to be used in the subfield are listed in MARC Code List for Relators, Sources, Description Conventions .
Example:
008/15-17 at#
044 ##$bqea$2<source of local code>
[Cataloging agency chooses to indicate place of publication as Queensland.]