- DRAFT -
Statement of Net Cost Crosswalk Reporting Year 2003, Fiscal Year 2003
Financial Statement Name USDA  CFO Vision Line Number FSDW Line Number Account Title GL Account Number Balance Status (End, Begin, Activity) FSDW Accounting Period Indicator GL Account Normal Balance Vendor Type Category ** Fund Category BOC Additional Comments              
NC 1a1 1 Statement Line- Intragovernmental Gross Costs
NC 1a1 1 Operating Expenses/ Program Costs - Federal 6100 E A2 Debit G Government Production. Including imputed costs for current employees' benefits.
NC 1a1 1 Operating Expenses/  Program Costs* 6101 E A2 Debit G
NC 1a1 1 Amortization - Leasehold Improvements* 6102 E A2 Debit G
NC 1a1 1 Bad Debt Expense* 6103 E A2 Debit G
NC 1a1 1 Unfunded Payroll & Benefits* 6105 E A2 Debit G
NC 1a1 1 Depreciation Expense* 6106 E A2 Debit G
NC 1a1 1 Unfunded Expenses - Federal* 6108 E A2 Debit G
NC 1a1 1 Contra Bad Debts Expenses - Incurred for Others 6190 E A2 Credit G Government Production.
NC 1a1 1 Interest Expense on Borrowing from Treasury 6310 E A2 Debit G Government Production.
NC 1a1 1 Interest Expense on Securities 6320 E A2 Debit G Government Production.
NC 1a1 1 Other Interest Expense 6330 E A2 Debit G
NC 1a1 1 Other Interest Expense - Federal* 6331 E A2 Debit G
NC 1a1 1 Benefit Expense 6400 E A2 Debit G Government Production.
NC 1a1 1 Cost of Goods Sold 6500 E A2 Debit G
NC 1a1 1 Cost of Goods Sold - Federal * 6501 E A2 Debit G
NC 1a1 1 Applied Overhead 6600 E A2 Credit G Government Production.
NC 1a1 1 Cost Capitlaization Offset 6610 E A2 Debit G
NC 1a1 1 Bad Debt Expense 6720 E A2 Debit G
NC 1a1 1 Imputed Costs 6730 E A2 Debit G Benefits.
NC 1a1 1 Other Expenses Not Requiring Budgetary Resources 6790 E A2 Debit G Government Production.
NC 1a1 1 Future Funded Expenses 6800 E A2 Debit G
NC 1a1 1 Employer Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 E A2 Debit G
NC 1a1 1 Reimbursable Expenses 6902 E A2 Debit G
NC 1a1 1 Gains on Disposition of Assets 7110 E A2 Credit G Government Production.  Normal recurring disposition of program assets
NC 1a1 1 Other Gains 7190 E A2 Credit G Government Production. Gain on assets resulting from normal recurring events other than disposition.
NC 1a1 1 Losses on Disposition of Assets 7210 E A2 Debit G Government Production.  Normal recurring disposition of program assets
NC 1a1 1 Extraordinary Items 7300 E A2 Either G
NC 1a1 1 Distribution of Income - Dividend 7500 E A2 Debit G
NC 1a1 1 Changes in Actuarial Liability 7600 E A2 Either G                    
NC 1a2 2 Statement Line- Intragovernmental Earned Revenue
NC 1a2 2 Revenue from Goods Sold 5100 E A2 Credit G
NC 1a2 2 Revenue from Goods Sold - Federal* 5101 E A2 Credit G
NC 1a2 2 Contra Revenue for Goods Sold 5109 E A2 Debit G
NC 1a2 2 Contra Revenue for Goods Sold - Federal* 5110 E A2 Debit G
NC 1a2 2 Revenue from Services Provided 5200 E A2 Credit G
NC 1a2 2 Revenue from Services Provided - Federal* 5201 E A2 Credit G
NC 1a2 2 Reserve Revenue 5202 E A2 Credit G
NC 1a2 2 Contra Revenue for Services Provided - Federal* 5208 E A2 Credit G
NC 1a2 2 Contra Revenue for Services Provided 5209 E A2 Debit G
NC 1a2 2 Interest  and Penalties Revenue* 5300 E A2 Debit G
NC 1a2 2 Interest  and Penalties Revenue - Federal* 5301 E A2 Debit G
NC 1a2 2 Interest Earned Cup Allocation* 5304 E A2 Debit G
NC 1a2 2 Interest Earned CUO Allocation* 5305 E A2 Debit G
NC 1a2 2 Interest Income Re-estmates* 5306 E A2 Debit G
NC 1a2 2 Interest Income Subsidy* 5307 E A2 Debit G
NC 1a2 2 Interest Revenue 5310 E A2 Credit G ALL
NC 1a2 2 Interest and Penalties Revenue - Federal* 5311 E A2 Credit G Not U
NC 1a2 2 Contra Revenue for Interest* 5318 E A2 Debit G Not U
NC 1a2 2 Contra Revenue for Interest 5319 E A2 Debit G Not U
NC 1a2 2 Penalties,Fines & Administrative Fees Revenue 5320 E A2 Credit G Not U
NC 1a2 2 Penalties & Fines Revenue - Federal* 5321 E A2 Credit G Not U
NC 1a2 2 Contra Revenue for Penalty,Fines & Administrative Fees 5329 E A2 Debit G Not U
NC 1a2 2 Contra Revenue Penalty & Fines - Federal* 5330 E A2 Debit G Not U
NC 1a2 2 Benefit Program Revenue 5400 E A2 Credit G
NC 1a2 2 Contra Revenue for Benefit Program Revenue 5409 E A2 Debit G
NC 1a2 2 Contra Revenue for Benefit Program Revenue-FED* 5410 E A2 Debit G
NC 1a2 2 Insurance & Guarantee Premium Revenue 5500 E A2 Credit G
NC 1a2 2 Contra Revenue for Insurance & Guarantee Premium Revenue 5509 E A2 Debit G
NC 1a2 2 Contra Revenue for Insurance & Guarantee Premium Revenue - Federal* 5510 E A2 Debit G
NC 1a2 2 Other Revenue 5900 E A2 Credit G Not U
NC 1a2 2 Other Revenue - Federal* 5901 E A2 Credit G Not U
NC 1a2 2 Contra Revenue for Other Revenue 5909 E A2 Debit G Not U
NC 1a2 2 Collections for Others 5990 E A2 Credit G                    
NC 1a3 3 Statement Line- Intragovernmental Net Costs
NC 1a3 3 CALCULATION VALUE: Line 1- Line 2              
NC 1b(1)a 4A Statement Line- Grants
NC 1b(1)a 4A Operating Expenses 6100 E A2 Debit E,N, or S 41 Exclude Credut Reform. Grants and Payments
NC 1b(1)a 4A Operating Expenses/  Program Costs* 6101 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Amortization - Leasehold Improvements* 6102 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Bad Debt Expense* 6103 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Unfunded Payroll & Benefits* 6105 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Depreciation Expense* 6106 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Unfunded Expenses - Public* 6107 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Contra Bad Debts Expense 6190 E A2 Credit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Adjustment to Subsidy Expense 6199 E A2 Credit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Interest Expense on Securities 6320 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Other Interest Expense 6330 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Benefit Expense 6400 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Cost of Goods Sold 6500 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Applied Overhead 6600 E A2 Credit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Cost Capitalization Offset 6610 E A2 Debit E, N, or S 41
NC 1b(1)a 4A Depreciation, Amortization & Depletion 6710 E A2 Debit ALL 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Bad Debt Expense 6720 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Other Expenses Not Requiring  Budgetary Resources 6790 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Future Funded Expenses 6800 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Employer Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 E A2 Debit E,N, or S 41
NC 1b(1)a 4A Reimbursable Expenses 6902 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Gains on Disposition of Assets 7110 E A2 Credit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Other Gains 7190 E A2 Credit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Losses on Disposition of Assets 7210 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Extraordinary Items 7300 E A2 Either E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Distribution of Income - Dividend 7500 E A2 Debit E, N, or S 41 Exclude Credit Reform. Grants and Payments
NC 1b(1)a 4A Changes in Actuarial Liability 7600 E A2 Either E, N, or S   41 Exclude Credit Reform. Grants and Payments              
NC 1b(1)c 4B Statement Line- Loan Subsidy Costs               Only Non-FFIS Data
NC 1b(1)b 4C Statement Line- Indemnities
NC 1b(1)b 4C Operating Expenses 6100 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Operating Expenses/Program Costs 6101 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Amortization - Leasehold Improvements* 6102 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Bad Debt Expense* 6103 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Unfunded Payroll & Benefits* 6105 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Depreciation Expense* 6106 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Unfunded Expenses - Public* 6107 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Contra Bad Debts Expense 6190 E A2 Credit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Other Interest Expense 6330 E A2 Debit E, N, or S 42 Exclude Credit Reform. Grants and Payments
NC 1b(1)b 4C Future Funded Expenses 6800 E A2 Debit E, N, or S 42
NC 1b(1)b 4C Reimbursable Expenses 6902 E A2 Debit E, N, or S   42 Exclude Credit Reform. Grants and Payments              
NC 1b2 4D Statement Line: Commodity Program Costs               Only Non-FFIS Data              
NC 1f(1) 4E Statement Line: Stewardship Land Acquisition
NC 1f(1) 4E Heritage Asset-non production cost 6907 E A2 Debit ALL
NC 1f(2) 4E Stewardship Land-non-production cost 6908 E A2 Debit ALL                    
NC 1d 4F Statement Line: Other
NC 1d 4F Operating Expenses/Program Costs* 6100 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Other Program Costs
NC 1d 4F Operating Expenses/  Program Costs* 6101 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Other Program Costs
NC 1d 4F Amortization - Leasehold Improvements* 6102 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Bad Debt Expense* 6103 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Unfunded Payroll & Benefits* 6105 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Depreciation Expense* 6106 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Unfunded Expenses - Public* 6107 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Contra Bad Debts Expense 6190 E A2 Credit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Interest Expense on Securities 6320 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Other Interest Expense 6330 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Benefit Expense 6400 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Cost of Goods Sold 6500 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Applied Overhead 6600 E A2 Credit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Cost Capitalization Offset 6610 E A2 Debit E,N, or S Other than 41 & 42
NC 1d 4F Depreciation, Amortization & Depletion 6710 E A2 Debit ALL Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Bad Debt Expense 6720 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F  Imputed Costs 6730 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Other Expenses Not Requiring  Budgetary Resources 6790 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Future Funded Expenses 6800 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Employer Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 E A2 Debit E, N, or S Other than 41 & 42
NC 1d 4F Reimbursable Expenses 6902 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Gains on Disposition of Assets 7110 E A2 Credit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Other Gains 7190 E A2 Credit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Losses on Disposition of Assets 7210 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Extraordinary Items 7300 E A2 Either E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Distribution of Income - Dividend 7500 E A2 Debit E, N, or S Other than 41 & 42 Exclude Credit Reform. Grants and Payments
NC 1d 4F Changes in Acturial Liability 7600 E A2 Either E, N, or S   Other than 41 & 42 Exclude Credit Reform. Grants and Payments              
NC 1b4 5 Statement Line: Earned Revenues from the Public
NC 1b4 5 Revenue from Goods Sold 5100 E A2 Credit E, N, or S
NC 1b4 5 Revenue from Goods Sold - Federal* 5101 E A2 Credit E, N, or S
NC 1b4 5 Contra Revenue for Goods Sold 5109 E A2 Debit E, N, or S
NC 1b4 5 Contra Revenue for Goods Sold - Federal* 5110 E A2 Debit E, N, or S
NC 1b4 5 Revenue from Services Provided 5200 E A2 Credit E, N, or S
NC 1b4 5 Revenue from Services Provided - Federal* 5201 E A2 Credit E, N, or S
NC 1b4 5 Reserve Revenue 5202 E A2 Credit E, N, or S
NC 1b4 5 Contra Revenue for Services Provided - Federal* 5208 E A2 Credit E, N, or S
NC 1b4 5 Contra Revenue for Services Provided 5209 E A2 Debit E, N, or S
NC 1b4 5 Interest  and Penalties Revenue* 5300 E A2 Debit E, N, or S
NC 1b4 5 Interest  and Penalties Revenue - Federal* 5301 E A2 Debit E, N, or S
NC 1b4 5 Interest Earned Cup Allocation* 5304 E A2 Debit E, N, or S
NC 1b4 5 Interest Earned CUO Allocation* 5305 E A2 Debit E, N, or S
NC 1b4 5 Interest Income Re-estmates* 5306 E A2 Debit E, N, or S
NC 1b4 5 Interest Income Subsidy* 5307 E A2 Debit E, N, or S
NC 1b4 5 Interest Revenue 5310 E A2 Credit E, N, or S ALL
NC 1b4 5 Interest and Penalties Revenue - Federal* 5311 E A2 Credit E, N, or S Not U
NC 1b4 5 Contra Revenue for Interest* 5318 E A2 Debit E, N, or S Not U
NC 1b4 5 Contra Revenue for Interest 5319 E A2 Debit E, N, or S Not U
NC 1b4 5 Penalties,Fines & Administrative Fees Revenue 5320 E A2 Credit E, N, or S Not U
NC 1b4 5 Penalties & Fines Revenue - Federal* 5321 E A2 Credit E, N, or S Not U
NC 1b4 5 Contra Revenue for Penalty,Fines & Administrative Fees 5329 E A2 Debit E, N, or S Not U
NC 1b4 5 Contra Revenue Penalty & Fines - Federal* 5330 E A2 Debit E, N, or S Not U
NC 1b4 5 Benefit Program Revenue 5400 E A2 Credit E, N, or S
NC 1b4 5 Contra Revenue for Benefit Program Revenue 5409 E A2 Debit E, N, or S
NC 1b4 5 Contra Revenue for Benefit Program Revenue-FED* 5410 E A2 Debit E, N, or S
NC 1b4 5 Insurance & Guarantee Premium Revenue 5500 E A2 Credit E, N, or S
NC 1b4 5 Contra Revenue for Insurance & Guarantee Premium Revenue 5509 E A2 Debit E, N, or S              
NC 1b4 5 Contra Revenue for Insurance & Guarantee Premium Revenue - Federal* 5510 E A2 Debit E, N, or S
NC 1b4 5 Other Revenue 5900 E A2 Credit E, N, or S Not U
NC 1b4 5 Other Revenue - Federal* 5901 E A2 Credit E, N, or S Not U
NC 1b4 5 Contra Revenue for Other Revenue 5909 E A2 Debit E, N, or S Not U
NC 1b4 5 Collections for Others 5990 E A2 Credit E, N, or S                    
NC 1b5 6 Statement Line: Net Costs with the Public
NC 1b5 6 CALCULATION VALUE: Line 4A + Line 4B + Line 4C + Line 4D + Line 4E + Line 4F-Line 5
NC 1c 7 Statement Line: Total Net Cost
NC 1c 7 CALCULATION VALUE: Line 3 + Line 6              
NC 1f(3) 8 Statement Line- Costs Not Assigned to Programs
NC 1f(3) 8 Gains-Disposition of Assets/Non Production Cost 7111 E A2 Credit ALL
NC 1f(3) 8 Losses-Disposition of Assets/Non Production Cost 7211 E A2 Debit ALL
NC 1f(4) 8 Non-Production Cost 6104 E A2 Debit ALL
NC 2 8 Non-Program Costs 6109 E A2 Debit ALL                    
NC 3 9 N/A-Statement Line: Other Earned Revenues not Attributed to Programs                              
NC 4 10 Statement Line: Net Cost of Operations
NC 4 10 CALCULATION VALUE: Line 7 + Line 8 + Line 9