- DRAFT -
Statement of Changes in Net Position -Reporting Year 2003, Fiscal Year 2003
Financial Statement Name USDA Line Number FSDW Line Number  Row/ Column     Account Title GL Account Number Balance Status (End, Begin, Activity) FSDW Accounting Period Indicator GL Account Normal Balance Fund Category BOC Open Issues Additional Comments
CNP 1a 1/1 Statement Line- Beginning Balances (Cumulative Results of Operations)
CNP 1a 1/1 Reversed for FACTS Rounding Differences 3220 B B1 Credit  
CNP 1a 1/1 Cumulative Results of Operations 3310 B B1 Either
CNP 1a 1/1 Reserve 3311 B B1 Credit Agency 11 has beginning balances in this account
CNP 1a 1/1 Non-Production Cost 6104 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Non-Program Costs 6109 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Employer Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Heritage Asset-non production cost 6907 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Stewardship Land-non-production cost 6908 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Gains-Disposition of Assets/Non Production Cost 7111 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Losses-Disposition of Assets/Non Production Cost 7211 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Revenue from Goods Sold 5100 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Revenue from Goods Sold - Fed 5101 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue from Goods Sold 5109 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue from Goods Sold Fed 5110 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Revenue from Services Provided 5200 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Revenue from Services Provided - Fed 5201 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Reserve Revenue 5202 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue from Good Sold Fed 5208 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue for Service Provided 5209 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest and Penalties Revenue 5300 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest and Penalties Revenue - Fed 5301 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Earned Cup Allocation 5304 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Earned CUO Allocation 5305 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Income Re-Estimates 5306 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Income Subsidy 5307 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Revenue 5310 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest and Penalties Revenue - Fed 5311 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue Interest 5318 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue for Interest 5319 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Penalties, Fines & Admin Fee Recd 5320 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Renalties & Fine Revenue - Fed 5321 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue 5329 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue Penalty & Fine - Fed 5330 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Benefit Program Revenue 5400 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue Benefit Program Revenue 5409 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue Benefit Program Revenue - Fed 5410 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Insurance & Guarantee Premium Rev 5500 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Rev Insurance and Gaurant 5509 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Rev Insurance and Gaurant - Fed 5510 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Donated Revenue - Financial Resolution 5600 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Donated Revenue - Federal 5601 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue for Donations- Federal 5608 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue for Donations - Financial 5609 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Donated Revenue Non Financial 5610 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Donated Revenue Non Financial Federal 5618 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Donated Revene Non Financial 5619 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Expended Appropriations 5700 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Appr Cap Used - Expenses 5701 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Appr Cap Used - Inventory 5702 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Appr Cap Used - Fixed Assets 5703 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Subsidy Capital Used Foreign 5711 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Fin Sources Trans in Without Reimb 5720 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Fin Sources Trans out Without Reimb 5730 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Appropriated Earmarked Receipts Transferred In 5740 B B1 Credit        
CNP 1a 1/1 Appropriated Earmarked Receipts Transferred Out 5745 B B1 Debit        
CNP 1a 1/1 Expired Financing Sources- Transferred In 5750 B B1 Credit        
CNP 1a 1/1 Nonexpired Financing Sources - Transferred In 5755 B B1 Credit        
CNP 1a 1/1 Expired Financing Sources- Transferred Out 5760 B B1 Debit        
CNP 1a 1/1 Imputed Financing Sources 5780 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Financing Sources 5790 B B1 Either To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Adjustment of Appropriation Used 5799 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Tax Revenue Collected 5800 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenues for Taxes 5809 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Tax Revenue Refunds 5890 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Revenue 5900 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Revenue - Federal 5901 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Revenue for Other Revenue 5909 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Collections for Others 5990 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Operating Expenses/Program Costs 6100 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Operation/Program Expenses 6101 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Amortization-Leasehold Improvements 6102 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Bad Debt Expense 6103 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Unfunded Payroll and Benefits 6105 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Depreciation Expense 6106 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Unfunded Expenses Public 6107 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Unfunded Expenses Federal 6108 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Contra Bad Debt Incurred Others 6190 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Adjustment to Subsidy Expense 6199 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Expense on Borrowing 6310 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Interest Expenses on Securities 6320 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Interest Expenses 6330 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Interest Exp-Federal 6331 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Benefit Program Expenses 6400 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Cost of Goods Sold 6500 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Cost of Goods Sold - Federal 6501 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Applied Overhead 6600 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Cost Capitalization Offset 6610 B B1 Credit
CNP 1a 1/1 Deprec. Amort., and Depletion 6710 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Bad Debt Expense 6720 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Imputed Costs 6730 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Expense not Req Budgetary Resources 6790 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Future Funded Expenses 6800 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Non Production Costs 6900 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Expense 6901 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Reimbursable Expenses 6902 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Reimbursable Expenses - Fed 6903 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Unfunded Expense Federal 6905 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Expense Federal 6906 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Gains on Disposition of Assets 7110 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Gains 7190 B B1 Credit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Losses on Disposition of Assets 7210 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Other Losses 7290 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Extraordinary Items 7300 B B1 Either To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Prior Period Adjustments 7400 B B1 Either To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Distribution of Income - Divid 7500 B B1 Debit To account for period 15 transactions since they should close into 3310
CNP 1a 1/1 Changes in Actuarial Liability 7600 B B1 Either       To account for period 15 transactions since they should close into 3310            
CNP 1b 1/2 Statement Line- Beginning Balances (Unexpended Appropriations)
CNP 1b 1/2 Unexpended Appropriations 3100 B B1 Credit
CNP 1b 1/2 Unexpended Appropriations-Approp. Received 3101 B B1 Credit To account for period 15 transactions since they should close into 3100
CNP 1b 1/2 Unexpended Appropriations-Transfers In 3102 B B1 Credit To account for period 15 transactions since they should close into 3100
CNP 1b 1/2 Unexpended Appropriations-Transfers Out 3103 B B1 Credit To account for period 15 transactions since they should close into 3100
CNP 1b 1/2 Unexpended Appropriations-Adjustments 3106 B B1 Credit To account for period 15 transactions since they should close into 3100
CNP 1b 1/2 Unexpended Appropriations-Used 3107 B B1 Credit To account for period 15 transactions since they should close into 3100
CNP 1b 1/2 Unexpended Appropriations-Prior Period Adjustments 3109 B B1 Credit                    
CNP 2a 2/1 Statement Line- Prior Period Adjustments (Cumulative Results of Operations)
CNP 2a 2/1 Cummulative Results of Operations 3310 E A1 Credit
CNP 2a 2/1 Reserve 3311 E A1 Credit  
CNP 2a 2/1 Revenue from Goods Sold 5100 E A3 Credit
CNP 2a 2/1 Revenue from Goods Sold - Fed 5101 E A3 Credit
CNP 2a 2/1 Contra Revenue from Goods Sold 5109 E A3 Debit
CNP 2a 2/1 Contra Revenue from Goods Sold Fed 5110 E A3 Debit
CNP 2a 2/1 Revenue from Services Provided 5200 E A3 Credit
CNP 2a 2/1 Revenue from Services Provided - Fed 5201 E A3 Credit
CNP 2a 2/1 Reserve Revenue 5202 E A3 Credit
CNP 2a 2/1 Contra Revenue from Good Sold Fed 5208 E A3 Debit
CNP 2a 2/1 Contra Revenue for Service Provided 5209 E A3 Debit
CNP 2a 2/1 Interest and Penalties Revenue 5300 E A3 Credit
CNP 2a 2/1 Interest and Penalties Revenue - Fed 5301 E A3 Credit
CNP 2a 2/1 Interest Earned Cup Allocation 5304 E A3 Credit
CNP 2a 2/1 Interest Earned CUO Allocation 5305 E A3 Credit
CNP 2a 2/1 Interest Income Re-Estimates 5306 E A3 Credit
CNP 2a 2/1 Interest Income Subsidy 5307 E A3 Credit
CNP 2a 2/1 Interest Revenue 5310 E A3 Credit
CNP 2a 2/1 Interest and Penalties Revenue - Fed 5311 E A3 Credit
CNP 2a 2/1 Contra Revenue Interest 5318 E A3 Debit
CNP 2a 2/1 Contra Revenue for Interest 5319 E A3 Debit
CNP 2a 2/1 Penalties, Fines & Admin Fee Recd 5320 E A3 Credit
CNP 2a 2/1 Renalties & Fine Revenue - Fed 5321 E A3 Credit
CNP 2a 2/1 Contra Revenue 5329 E A3 Debit
CNP 2a 2/1 Contra Revenue Penalty & Fine - Fed 5330 E A3 Debit
CNP 2a 2/1 Benefit Program Revenue 5400 E A3 Credit
CNP 2a 2/1 Contra Revenue Benefit Program Revenue 5409 E A3 Debit
CNP 2a 2/1 Contra Revenue Benefit Program Revenue - Fed 5410 E A3 Debit
CNP 2a 2/1 Insurance & Guarantee Premium Rev 5500 E A3 Credit
CNP 2a 2/1 Contra Rev Insurance and Gaurant 5509 E A3 Debit
CNP 2a 2/1 Contra Rev Insurance and Gaurant - Fed 5510 E A3 Debit
CNP 2a 2/1 Donated Revenue - Financial Resolution 5600 E A3 Credit
CNP 2a 2/1 Donated Revenue - Federal 5601 E A3 Credit
CNP 2a 2/1 Contra Revenue for Donations- Federal 5608 E A3 Debit
CNP 2a 2/1 Contra Revenue for Donations - Financial 5609 E A3 Debit
CNP 2a 2/1 Donated Revenue Non Financial 5610 E A3 Credit
CNP 2a 2/1 Contra Donated Revenue Non Financial Federal 5618 E A3 Debit
CNP 2a 2/1 Contra Donated Revene Non Financial 5619 E A3 Debit
CNP 2a 2/1 Expended Appropriations 5700 E A3 Credit
CNP 2a 2/1 Appr Cap Used - Expenses 5701 E A3 Credit
CNP 2a 2/1 Appr Cap Used - Inventory 5702 E A3 Credit
CNP 2a 2/1 Appr Cap Used - Fixed Assets 5703 E A3 Credit
CNP 2a 2/1 Subsidy Capital Used Foreign 5711 E A3 Credit
CNP 2a 2/1 Fin Sources Trans in Without Reimb 5720 E A3 Credit
CNP 2a 2/1 Fin Sources Trans out Without Reimb 5730 E A3 Debit
CNP 2a 2/1 Imputed Financing Sources 5780 E A3 Credit
CNP 2a 2/1 Other Financing Sources 5790 E A3 Either
CNP 2a 2/1 Adjustment of Appropriation Used 5799 E A3 Debit
CNP 2a 2/1 Tax Revenue Collected 5800 E A3 Credit
CNP 2a 2/1 Contra Revenues for Taxes 5809 E A3 Debit
CNP 2a 2/1 Tax Revenue Refunds 5890 E A3 Debit
CNP 2a 2/1 Other Revenue 5900 E A3 Credit
CNP 2a 2/1 Other Revenue - Federal 5901 E A3 Credit
CNP 2a 2/1 Contra Revenue for Other Revenue 5909 E A3 Debit
CNP 2a 2/1 Collections for Others 5990 E A3 Debit
CNP 2a 2/1 Operating Expenses/Program Costs 6100 E A3 Debit
CNP 2a 2/1 Operation/Program Expenses 6101 E A3 Debit
CNP 2a 2/1 Amortization-Leasehold Improvements 6102 E A3 Debit
CNP 2a 2/1 Bad Debt Expense 6103 E A3 Debit
CNP 2a 2/1 Unfunded Payroll and Benefits 6105 E A3 Debit
CNP 2a 2/1 Depreciation Expense 6106 E A3 Debit
CNP 2a 2/1 Unfunded Expenses Public 6107 E A3 Debit
CNP 2a 2/1 Unfunded Expenses Federal 6108 E A3 Debit
CNP 2a 2/1 Contra Bad Debt Incurred Others 6190 E A3 Credit
CNP 2a 2/1 Adjustment to Subsidy Expense 6199 E A3 Credit
CNP 2a 2/1 Interest Expense on Borrowing 6310 E A3 Credit
CNP 2a 2/1 Interest Expenses on Securities 6320 E A3 Debit
CNP 2a 2/1 Other Interest Expenses 6330 E A3 Debit
CNP 2a 2/1 Other Interest Exp-Federal 6331 E A3 Debit
CNP 2a 2/1 Benefit Expense 6400 E A3 Debit  
CNP 2a 2/1 Cost of Goods Sold 6500 E A3 Debit
CNP 2a 2/1 Cost of Goods Sold - Federal 6501 E A3 Debit
CNP 2a 2/1 Applied Overhead 6600 E A3 Credit
CNP 2a 2/1 Cost Capitalization Offset 6610 E A3 Credit
CNP 2a 2/1 Deprec. Amort., and Depletion 6710 E A3 Debit
CNP 2a 2/1 Bad Debt Expense 6720 E A3 Debit
CNP 2a 2/1 Imputed Costs 6730 E A3 Debit  
CNP 2a 2/1 Other Expense not Req Budgetary Resources 6790 E A3 Debit
CNP 2a 2/1 Future Funded Expenses 6800 E A3 Debit  
CNP 2a 2/1 Employer Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 E A3 Debit
CNP 2a 2/1 Non Production Costs 6900 E A3 Debit
CNP 2a 2/1 Other Expense 6901 E A3 Debit
CNP 2a 2/1 Reimbursable Expenses 6902 E A3 Debit
CNP 2a 2/1 Reimbursable Expenses - Fed 6903 E A3 Debit
CNP 2a 2/1 Other Unfunded Expense Federal 6905 E A3 Debit
CNP 2a 2/1 Other Expense Federal 6906 E A3 Debit
CNP 2a 2/1 Gains on Disposition of Assets 7110 E A3 Credit
CNP 2a 2/1 Other Gains 7190 E A3 Credit
CNP 2a 2/1 Losses on Disposition of Assets 7210 E A3 Debit
CNP 2a 2/1 Other Losses 7290 E A3 Debit
CNP 2a 2/1 Extraordinary Items 7300 E A3 Either
CNP 2a 2/1 Prior Period Adjustments 7400 E A1 Either
CNP 2a 2/1 Distribution of Income - Divid 7500 E A3 Debit
CNP 2a 2/1 Changes in Actuarial Liability 7600 E A3 Either                    
CNP 2b 2/2 Statement Line- Prior Period Adjustments (Unexpended Appropriations)
CNP 2b 2/2 Unexpended Appropriations 3100 E A3 Credit
CNP 2b 2/2 Unexpended Appropriations-Approp. Received 3101 E A3 Credit
CNP 2b 2/2 Unexpended Appropriations-Transfers In 3102 E A3 Credit
CNP 2b 2/2 Unexpended Appropriations-Transfers Out 3103 E A3 Credit
CNP 2b 2/2 Unexpended Appropriations-Adjustments 3106 E A3 Credit
CNP 2b 2/2 Unexpended Appropriations-Used 3107 E A3 Credit
CNP 2b 2/2 Unexpended Appropriations-- "Prior-Period Adjustments" 3109 E A1 Credit                    
CNP 3a 3/1 Statement Line- Beginning Balances, As Adjusted (Cumulative Results of Operations)
CNP 3a 3/1 CALCULATED VALUE: Line 1/1 + Line 2/1            
CNP 3b 3/2 Statement Line- Beginning Balances, As Adjusted (Unexpended Appropriations)
CNP 3b 3/2 CALCULATED VALUE: Line 1/2 + Line 2/2            
CNP 4a 4/1 Statement Line- Budgetary Financing Sources: Appropriations Received (Cumulative Results of Operations) Not Applicable                          
CNP 4b 4/2 Statement Line- Budgetary Financing Sources: Appropriations Received (Unexpended Appropriations)
CNP 4b 4/2 Unexpended Appropriations 3100 E A1 Credit
CNP 4b 4/2 Unexpended Appropriations-Approp. Received 3101 E A1 Credit                    
CNP 5a 5/1 Statement Line- Budgetary Financing Sources: Appropriations Transferred - in/out (Cumulative Results of Operations) Not Applicable                          
CNP 5b 5/2 Statement Line- Budgetary Financing Sources: Appropriations Transferred - in/out (Unexpended Appropriations)
CNP 5b 5/2 Unexpended Appropriations-Transfers In 3102 E A1 Credit
CNP 5b 5/2 Unexpended Appropriations-Transfers Out 3103 E A1 Credit
CNP 6a 6/1 Statement Line- Budgetary Financing Sources: Other Adjustments (Rescissions, etc) (Cumulative Results of Operations)               No USDA applicable accounts            
CNP 6b 6/2 Statement Line- Budgetary Financing Sources: Other Adjustments (Rescissions, etc) (Unexpended Appropriations)
CNP 6b 6/2 Unexpended Appropriations-Adjustments 3106 E A1 Either                    
CNP 7a 7/1 Statement Line- Budgetary Financing Sources: Appropriations Used (Cumulative Results of Operations)
CNP 7a 7/1 Appropriations Used 5700 E A2 Credit
CNP 7a 7/1 Appropriations Cap Used - Expenses* 5701 E A2 Credit
CNP 7a 7/1 Appropriations Cap Used - Inventory* 5702 E A2 Credit
CNP 7a 7/1 Appropriations Cap Used - Fixed Assets* 5703 E A2 Credit
CNP 7a 7/1 Subsidy Capital Used Foreign* 5711 E A2 Credit                    
CNP 7b 7/2 Statement Line- Budgetary Financing Sources: Appropriations Used (Unexpended Appropriations)                            
CNP 7b 7/2 Unexpended Appropriations - Used 3107 E A2 Debit                    
CNP 8a 8/1 Statement Line- Budgetary Financing Sources: Non-exchange Revenue (Cumulative Results of Operations)
CNP 8a 8/1 Interest and Penalties Revenue - Federal* 5311 E A2 Credit U
CNP 8a 8/1 Contra Revenue Interest* 5318 E A2 Debit U
CNP 8a 8/1 Contra Revenue for Interest 5319 E A2 Debit U Non-exchange
CNP 8a 8/1 Penalties and Fines Revenue 5320 E A2 Credit U
CNP 8a 8/1 Penalties and Fine Revenue - Federal* 5321 E A2 Credit U
CNP 8a 8/1 Contra Revenue for Penalties and Fines 5329 E A2 Debit U
CNP 8a 8/1 Contra Revenue Penalties and Fines - Federal* 5330 E A2 Debit U
CNP 8a 8/1 Tax Revenues 5800 E A2 Credit U Reported by recipent/non-custodial entity
CNP 8a 8/1 Contra Revenue for Taxes 5809 E A2 Debit U Reported by recipent/non-custodial entity
CNP 8a 8/1 Tax Revenue Refunds 5890 E A2 Debit U Reported by recipent/non-custodial entity
CNP 8a 8/1 Other Revenue 5900 E A2 Credit U  
CNP 8a 8/1 Other Revenue - Federal* 5901 E A2 Credit U Non-exchange
CNP 8a 8/1 Contra Revenue for Other Revenue 5909 E A2 Debit U                  
CNP 8b 8/2 Statement Line- Budgetary Financing Sources: Non-exchange Revenue (Unexpended Appropriations) Not Applicable                          
CNP 9a 9/1 Statement Line- Budgetary Financing Sources: Donations and Forfeitures of Cash and Cash Equivalents (Cumulative Results of Operations)
CNP 9a 9/1 Donated Revenue - Financial Resources 5600 E A2 Credit
CNP 9a 9/1 Donated Revenue - Federal* 5601 E A2 Credit
CNP 9a 9/1 Contra Revenue for Donations - Federal* 5608 E A2 Debit
CNP 9a 9/1 Contra Revenue for Donations - Financial Resources 5609 E A2 Debit
CNP 9b 9/2 Statement Line- Budgetary Financing Sources: Donations and Forfeitures of Cash and Cash Equivalents (Unexpended Appropriations) Not Applicable                          
CNP 10a 10/1 Statement Line- Budgetary Financing Sources: Transfers-in / out without Reimbursement (Cumulative Results of Operations)
CNP 10a 10/1 Appropriated Earmarked Receipts Transferred In 5740 E A2 Credit
CNP 10a 10/1 Expired Financing Sources- Transferred In 5750 E A2 Credit
CNP 10a 10/1 Appropriated Earmarked Receipts Transferred Out 5745 E A2 Debit
CNP 10a 10/1 Nonexpired Financing Sources - Transferred In 5755 E A2 Credit
CNP 10a 10/1 Expired Financing Sources- Transferred Out 5760 E A2 Debit                    
CNP 10b 10/2 Statement Line- Budgetary Financing Sources: Transfers-in / out without Reimbursement (Unexpended Appropriations) Not Applicable                          
CNP 11a 11/1 Statement Line- Budgetary Financing Sources: Other Budgetary Financing Sources (Cumulative Results of Operations)               No USDA applicable accounts            
CNP 11b 11/2 Statement Line- Budgetary Financing Sources: Other Budgetary Financing Sources (Unexpended Appropriations) Not Applicable                          
CNP 12a 12/1 Statement Line- Other Financing Sources: Donations and Forfeitures of Property (Cumulative Results of Operations)             All goes to line 9
CNP 12a 12/1 Donated Revenue-Nonfinancial Resources 5610 E A2 Credit
CNP 12a 12/1 Contra Donated Revenue-Nonfinancial Resources 5619 E A2 Debit                    
CNP 12b 12/2 Statement Line- Other Financing Sources: Donations and Forfeitures of Property (Unexpended Appropriations) Not Applicable                          
CNP 13a 13/1 Statement Line- Other Financing Sources: Transfers-in / out without Reimbursement (Cumulative Results of Operations)
CNP 13a 13/1 Financing Sources Transferred In Without Reimbursement 5720 E A2 Credit
CNP 13a 13/1 Financing Sources Transferred Out Without Reimbursement 5730 E A2 Debit                    
CNP 13b 13/2 Statement Line- Other Financing Sources: Transfers-in / out without Reimbursement (Unexpended Appropriations) Not Applicable                          
CNP 14a 14/1 Statement Line- Other Financing Sources: Imputed Financing from Costs Absorbed by Others (Cumulative Results of Operations)
CNP 14a 14/1 Imputed Financing Sources 5780 E A2 Credit                    
CNP 14b 14/2 Statement Line- Other Financing Sources: Imputed Financing from Costs Absorbed by Others (Unexpended Appropriations) Not Applicable                          
CNP 15a 15/1 Statement Line- Other Financing Sources:Other (Cumulative Results of Operations)
CNP 15a 15/1 Other Financing Sources 5790 E A2 Debit   5790 is not in any USDA accounting posting model and should only have amount in unusual circumstance.
CNP 15a 15/1 Adjustment of Appropriations Used 5799 E A2 Debit  
CNP 15a 15/1 Unrealized Gains - Investments 7180 E A2 Credit Non-budgetary based on posting models
CNP 15a 15/1 Other Gains 7190 E A2 Credit Non-budgetary based on posting models
CNP 15a 15/1 Unrealized Losses - Investments 7280 E A2 Debit Non-budgetary based on posting models
CNP 15a 15/1 Other Losses 7290 E A2 Debit Non-budgetary based on posting models
CNP 15a 15/1 Distribution of Income - Dividend 7500 E A2 Credit       Non-budgetary based on posting models            
CNP 15b 15/2 Statement Line- Other Financing Sources:Other (Unexpended Appropriations) Not Applicable                          
CNP 16a 16/1 Statement Line- Total Financing Sources (Cumulative Results of Operations)
CNP 16a 16/1 CALCULATED VALUE: Line 6/1 + Line 7/1 + Line 8/1 + Line 9/1 + Line 10/1 + Line 11/1+ Line 12/1 + Line 13/1 + Line 14/1 + Line 15/1            
CNP 16b 16/2 Statement Line- Total Financing Sources (Unexpended Appropriations)
CNP 16b 16/2 CALCULATED VALUE: Line 4/2 + Line 5/2 + Line 6/2 + Line 7/2            
CNP 17a 17/1 Statement Line- Net Cost of Operations (Cumulative Results of Operations)
CNP 17a 17/1 Equals Net Cost from Statement of Net Cost                            
CNP 17b 17/2 Statement Line- Net Cost of Operations (Unexpended Appropriatons) Not Applicable                          
CNP 18a 18/1 Statement Line- Ending Balances (Cumulative Results of Operations)                            
CNP 18a 18/1 CALCULATED VALUE: ((Line 3/ 1 + Line 16/1) - Line 17/1)
CNP 18b 18/2 Statement Line- Ending Balances (Unexpended Appropriations)                            
CNP 18b 18/2 CALCULATED VALUE: Line 3/ 2 + Line 16/2