- DRAFT -

Statement of Financing -Reporting Year 2003, Fiscal Year 2003

Financial Statement Name

FSDW Line Number

Account Title

GL Account Number

Balance Status (End, Begin, Activity)

FSDW Accounting Period Indicator

GL Account Normal Balance

Vendor Type Category **

BFY

Budget Category

Fund Category

Open Issues

Additional Comments

SF

1

Statement Line- Obligations Incurred

SF

1

1

Undelivered Orders - Unpaid

4801

A

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Undelivered Orders - Paid

4802

A

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

E

A1

Either

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

E

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Recoveries of Prior Year Ob*

4899

E

A1

Credit

ALL

ALL

ALL

All but T, R, W

Direct

SF

1

1

Expended Authority - Unpaid

4901

A

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Expended Authority - Paid

4902

E

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Delivered Orders Obligations Paid-Reimbursable

4903

E

A1

Credit

ALL

ALL

ALL

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

E

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior Year Paid Expended Authority

4982

E

A1

Credit

ALL

ALL

A

All but T, R, W

Direct

SF

1

1

Undelivered Orders - Unpaid

4801

A

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Undelivered Orders - Paid

4802

A

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

E

A1

Either

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

E

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Expended Authority - Unpaid

4901

A

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Expended Authority - Paid

4902

E

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

E

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Upward Adjustments of Prior Year Paid Expended Authority

4982

E

A1

Credit

ALL

ALL

B

All but T, R, W

Direct

SF

1

1

Undelivered Orders - Unpaid

4801

A

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Undelivered Orders - Paid

4802

A

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

E

A1

Either

ALL

ALL

All

T/Direct

Direct

SF

1

1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

E

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Recoveries of Prior Year Ob*

4899

E

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Expended Authority - Unpaid

4901

A

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Expended Authority - Paid

4902

E

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Delivered Orders Obligations Paid-Reimbursable

4903

E

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

E

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Upward Adjustments of Prior Year Paid Expended Authority

4982

E

A1

Credit

ALL

ALL

All

T/Direct

Direct

SF

1

1

Undelivered Orders - Unpaid

4801

A

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Undelivered Orders - Paid

4802

A

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

E

A1

Either

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

E

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Recoveries of Prior Year Ob*

4899

E

A1

Credit

ALL

ALL

ALL

R,W

Reimburseable

SF

1

1

Expended Authority - Unpaid

4901

A

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Expended Authority - Paid

4902

E

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Delivered Orders Obligations Paid-Reimbursable

4903

E

A1

Credit

ALL

ALL

ALL

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

E

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior Year Paid Expended Authority

4982

E

A1

Credit

ALL

ALL

A

R,W

Reimburseable

SF

1

1

Undelivered Orders - Unpaid

4801

A

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Undelivered Orders - Paid

4802

A

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

E

A1

Either

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

E

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Expended Authority - Unpaid

4901

A

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Expended Authority - Paid

4902

E

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

E

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Upward Adjustments of Prior Year Paid Expended Authority

4982

E

A1

Credit

ALL

ALL

B

R,W

Reimburseable

SF

1

1

Undelivered Orders - Unpaid

4801

A

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Undelivered Orders - Paid

4802

A

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

E

A1

Either

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

E

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Recoveries of Prior Year Ob*

4899

E

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Expended Authority - Unpaid

4901

A

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Expended Authority - Paid

4902

E

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Delivered Orders Obligations Paid-Reimbursable

4903

E

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

E

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

1

1

Upward Adjustments of Prior Year Paid Expended Authority

4982

E

A1

Credit

ALL

ALL

ALL

T/Reimb

Reimburseable

SF

2

Statement Line- Spending Authority from Offsetting Collections and Recoveries from BR Line 3 and BR Line 4

SF

2

2

Reimbursements & Other Income Earned  - Collected

4252

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Reimb and Other Advances Rec*

4253

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Collection of Feed\s

4261

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Collection of Loan Principal

4262

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Acutal Collection of Loan Interest

4263

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Collection of Rent

4264

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Collections from Sale of Foreclosed Property

4265

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Other Actual Collections - Non-Federal

4266

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Program Fund Subsidy Collected - Definite - Current

4271

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Program Fund Subsidy Collected - Indefinite - Permanent

4272

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Interest Collected from Treasury

4273

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Program Fund Subsidy Collected - Indefinite - Current

4274

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Collections from Liquidating Fund

4275

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Collections from Financing Fund

4276

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Other Actual Collections - Federal

4277

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Downward Adjustments of Prior-Year Paid Undelivered Orders Refunds Collected

4872

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Downward Adjustments of Prior-Year Paid

4972

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Reimbursements & Other Income Earned - Receivable

4251

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Program Fund Subsidy Receivable - Definite - Current

4281

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Program Fund Subsidy Receivable - Indefinite - Permanent

4282

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Interest Receivable from Treasury

4283

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Actual Program Fund Subsidy Receivable - Indefinite - Current

4284

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Receivable from the Liquidating Fund

4285

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Receivable from the Financing Fund

4286

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Other Federal Receivables

4287

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Unfilled Customer Orders with Advance

4222

A

A1

Debit

ALL

ALL

ALL

ALL

Obligated amount only for final in year of expiration procedures.

SF

2

2

Unfilled Customer Orders Without Advance

4221

A

A1

Debit

ALL

ALL

ALL

ALL

Obligated amount only for final in year of expiration procedures.

SF

2

2

Unfilled Customer Orders - Obl*

4223

A

A1

Debit

ALL

ALL

ALL

ALL

Obligated amount only for final in year of expiration procedures.

SF

2

2

Unfilled Customer Orders - Obl*

4240

A

A1

Debit

ALL

ALL

ALL

ALL

Obligated amount only for final in year of expiration procedures.

SF

2

2

Anticipated Collections from Non-Federal Sources

4060

E

A1

Debit

ALL

BFY = Current Year

ALL

ALL

Debit balances. Balance must be zero for submission

SF

2

2

Anticipated Collections from Federal Sources

4070

E

A1

Debit

ALL

BFY = Current Year

ALL

ALL

Debit balances. Balance must be zero for submission

SF

2

2

Antictd Collect OFD Subsidy*

4075

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Anticipated Reimbursements & Other Income

4210

E

A1

Debit

ALL

BFY = Current Year

ALL

ALL

Debit balances. Balance must be zero for submission

SF

2

2

Anticipated Appropriation Trust Fund Expenditure Transfers

4215

A

A1

Debit

ALL

ALL

ALL

ALL

Balance must be zero for submission

SF

2

2

Appropriation Trust Fund Expenditure Transfers - Receivable

4225

A

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Anticipated Recoveries of Prior-Year Obligations

4310

E

A1

Debit

ALL

BFY = Current Year

ALL

ALL

Unexpired accounts only.  Debit balances.  Balance must be zero for submission.  Only in current year.

SF

2

2

Actual Recoveries of Prio*

4311

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Downward Adjustments of Prior-Year Unpaid Undelivered Orders

4871

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Prior Year Recov Dwnward*

4873

E

A1

Debit

ALL

ALL

ALL

ALL

SF

2

2

Downward Adjustments of Prior-Year Unpaid Expended Authority

4971

E

A1

Debit

ALL

ALL

ALL

ALL

SF

3

Statement Line-Obligations Net of Offsetting Collections and Recoveries

SF

3

CALCULATED VALUE: Line 1-Line 2

SF

4

Statement Line- Offsetting Receipts

SF

4

4

Revenue from Goods Sold

5100

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Revenue from Goods Sold - Federal*

5101

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Goods Sold

5109

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Goods Sold - Federal*

5110

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Revenue from Services Provided

5200

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Revenue from Services Provided - Federal*

5201

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Reserve Revenue

5202

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Services Provided - Federal*

5208

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Services Provided

5209

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest  and Penalties Revenue*

5300

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest  and Penalties Revenue - Federal*

5301

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest Earned Cup Allocation*

5304

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest Earned CUO Allocation*

5305

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest Income Re-estmates*

5306

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest Income Subsidy*

5307

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Interest Revenue

5310

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Interest and Penalties Revenue - Federal*

5311

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Interest*

5318

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Interest

5319

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Penalties,Fines & Administrative Fees Revenue

5320

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Penalties & Fines Revenue - Federal*

5321

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Penalty,Fines & Administrative Fees

5329

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue Penalty & Fines - Federal*

5330

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Benefit Program Revenue

5400

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Benefit Program Revenue

5409

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Benefit Program Revenue-FED*

5410

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Insurance & Guarantee Premium Revenue

5500

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Insurance & Guarantee Premium Revenue

5509

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Insurance & Guarantee Premium Revenue - Federal*

5510

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

5600

E

A1

Debit

ALL

ALL

ALL

U or D

SF

4

4

Other Revenue

5900

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Other Revenue - Federal*

5901

E

A1

Credit

ALL

ALL

ALL

U or D

SF

4

4

Contra Revenue for Other Revenue

5909

E

A1

Debit

ALL

ALL

ALL

U or D

SF

5

Statement Line- Net Obligations

SF

5

CALCULATED VALUE: Line 3-Line 4

SF

6

Statement Line- Donations and Forfeitures of Property from NP Line 12

SF

7

Statement Line- Transfers in/out Without Remimbursement (+/-) from NP Line 13

SF

8

Statement Line- Imputed Financing From Costs Absorbed by Others from NP Line 14

SF

9

Statement Line- Other (+/-) from NP Line 15

SF

10

Statement Line- Net Other Resources Used to Finance Activities

SF

10

CALCULATED VALUE: Line 6+Line 7+Line 8+Line 9

SF

11

Statement Line- Total Resources Used to Finance Activities

SF

11

CALCULATED VALUE: Line 5+Line 10

SF

12

Statement Line- Change in Budgetary Resources Obligated for Goods, Services, and Benefits Ordered but not yet Provided

SF

12

Undelivered Orders - Obligations, Unpaid

4801

A

A1

Credit

ALL

ALL

ALL

ALL

SF

12

Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries

4871

E

E1

Debit

ALL

ALL

ALL

ALL

SF

12

Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid

4881

E

E1

Credit

ALL

ALL

ALL

ALL

SF

12

Undelivered Orders - Obligations, Prepaid/Advance

4802

A

A1

Credit

ALL

ALL

ALL

ALL

SF

12

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

4872

E

E1

Debit

ALL

ALL

ALL

ALL

SF

12

Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced

4882

E

E1

Credit

ALL

ALL

ALL

ALL

SF

12

Unfilled Customer Orders Without Advance

4221

A

A1

Debit

ALL

ALL

ALL

ALL

SF

12

Unfilled Customer Orders With Advance

4222

A

A1

Debit

ALL

ALL

ALL

ALL

SF

13

Statement Line- Resources That Fund Expenses Recognized in Prior Periods

Data will come from agency templates.

SF

14A

Statement Line- Credit Program Collections Which Increase Liabilities for Loan Guarantees or Allowances for Subsidy

SF

14A

Actual Collections of "governmental-type" Fees

4260

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Collection of Business-Type Fees

4261

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Collection of Loan Principal

4262

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Collection of Rent

4264

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Collections from Sale of Foreclosed Property

4265

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Other Actual Business-Type Collections from Non-Federal Sources

4266

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform, Portion that increases loan guarantee liability or allowance for subsidy.

SF

14A

Other Actual "governmental-type" Collections from Non-Federal Sources

4267

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform, Portion that increases loan guarantee liability or allowance for subsidy.

SF

14A

Actual Program Fund Subsidy Collected - Definite - Current

4271

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Program Fund Subsidy Collected - Indefinite - Permanent

4272

E

E1

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Program Fund Subsidy Collected - Indefinite - Current

4274

E

E1

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Collections from Liquidating Fund

4275

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform, Portion that increases loan guarantee liability or allowance for subsidy.

SF

14A

Other Actual Collections - Federal

4277

E

E1

Debit

ALL

ALL

ALL

ALL

Credit reform, Portion that increases loan guarantee liability or allowance for subsidy.

SF

14A

Actual Program Fund Subsidy Receivable - Definite - Current

4281

A

A1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Program Fund Subsidy Receivable - Indefinite - Permanent

4282

A

A1

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Actual Program Fund Subsidy Receivable - Indefinite - Current

4284

A

A1

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Receivable from Liquidating Fund

4285

A

A1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Receivable from the Financing Fund

4286

A

A1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14A

Other Federal Receivables

4287

A

A1

Debit

ALL

ALL

ALL

ALL

Credit reform

SF

14B

Statement Line- Other

SF

14B

Interest Revenue

5310

E

E1

Credit

ALL

ALL

ALL

ALL

SF

14B

Contra Revenue for Interest

5319

E

E1

Debit

ALL

ALL

ALL

ALL

SF

14B

Penalties, Fines and Administrative Fees Revenue

5320

E

E1

Credit

ALL

ALL

ALL

ALL

SF

14B

Contra Revenue for Penalties, Fines and Administrative Fees

5329

E

E1

Debit

ALL

ALL

ALL

ALL

SF

14B

Tax Revenues Collected

5800

E

E1

Credit

ALL

ALL

ALL

ALL

SF

14B

Tax Revenue Accrual Adjustment

5801

E

E1

Credit

ALL

ALL

ALL

ALL

SF

14B

Contra Revenue for Taxes

5809

E

E1

Debit

ALL

ALL

ALL

ALL

SF

14B

Tax Revenue Refunds

5890

E

E1

Debit

ALL

ALL

ALL

ALL

SF

14B

Other Revenue

5900

E

E1

Credit

ALL

ALL

ALL

ALL

SF

14B

Contra Revenue for Other Revenue

5909

E

E1

Debit

ALL

ALL

ALL

ALL

SF

15

Statement Line- Resources that Finance the Acquisition of Assets

SF

15

Operating Materials and Supplies Held for Use

1511

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Operating Materials and Supplies Held in Reserve for Future Use

1512

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Operating Materials and Supplies - Excess, Unserviceable and Obsolete

1513

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory Purchased for Resale

1521

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory Held in Reserve for Future Sale

1522

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory Held for Repair

1523

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory - Excess, Obsolete and Unserviceable

1524

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory - Raw Materials

1525

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory - Work-in-Process

1526

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory - Finished Goods

1527

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Inventory - Allowance

1529

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of inventory upon disposition.

SF

15

Commodities Held Under Price Support and Stabilization Support Programs

1561

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Commodities - Allowance

1569

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of inventory upon disposition.

SF

15

Stockpile Materials Held in Reserve

1571

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Stockpile Materials Held for Sale

1572

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Other Related Property

1591

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Other Related Property - Allowance

1599

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of inventory upon disposition.

SF

15

Land and Land Rights

1711

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Improvements to Land

1712

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Depreciation on Improvements to Land

1719

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Construction in Progress

1720

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Buildings, Improvements and Renovations

1730

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Depreciation on Buildings, Improvements and Renovations

1739

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Other Structures and Facilities

1740

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Depreciation on Other Structures and Facilities

1749

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Equipment

1750

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Depreciation on Equipment

1759

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Assets Under Capital Lease

1810

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Depreciation on Assets Under Capital Lease

1819

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Leasehold Improvements

1820

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Amortization on Leasehold Improvements

1829

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Internal-Use Software

1830

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Internal-Use Software in Development

1832

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Accumulated Amortization on Internal Use Software

1839

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Other Natural Resources

1840

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Allowance for Depletion

1849

A

A1

Credit

ALL

ALL

ALL

ALL

Use to adjust book value of assets upon disposition.

SF

15

Other General Property, Plant and Equipment

1890

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Investments in Securities Other Than Public Debt Securities

1620

A

A1

Debit

ALL

ALL

ALL

ALL

SF

15

Other Investments

1690

A

A1

Debit

ALL

ALL

ALL

ALL

SF

16

Statement Line- Other Resources or Adjustments to Net Obligated Resources That do not Affect Net Cost of Operations

SF

16

Expenditure Financing Sources - Transfers-In

5750

E

E1

Credit

ALL

ALL

ALL

ALL

SF

16

Expenditure Financing Sources - Transfers-Out

5760

E

E1

Debit

ALL

ALL

ALL

ALL

SF

16

Prior-Period Adjustments

7400

E

E1

Either

ALL

ALL

ALL

ALL

Statement Line- Total Resources Used to Finance Items Not Part of the Net Cost of Operations

SF

17

CALCULATED VALUE: Line 12+Line 13+Line 14+Line 15+Line 16

Statement Line- Total Resources Used to Finance the Net Cost of Operations

SF

18

CALCULATED VALUE: Line 11-Line 17

SF

19

Statement Line- Increase in Annual Leave Liability

Data will come from agency templates.

SF

20

Statement Line- Increase in Environmental and Disposal Liability

Data will come from agency templates.

SF

21

Statement Line- Upward/ Downward Reestimates of Credit Subsidy Expense

Data will come from agency templates.

SF

22

Statement Line- Increase in Exchange Revenue Receivable from the Public

SF

22

Accounts Receivable

1310

A

A1

Debit

ALL

ALL

ALL

ALL

SF

22

Accounts Receivable- Billed

1312

A

A1

Debit

ALL

ALL

ALL

ALL

SF

22

Allowance for Loss on Accounts Receivable

1319

A

A1

Credit

ALL

ALL

ALL

ALL

SF

22

Interest Receivable

1340

A

A1

Debit

ALL

ALL

ALL

ALL

SF

22

Allowance for Loss on Interest Receivable

1349

A

A1

Credit

ALL

ALL

ALL

ALL

SF

23

Statement Line- Other

ALL

ALL

Data will come from agency templates.

SF

24

Statement Line- Total Components of Net Cost of Operations that will Require or Generate Resources in Future Periods

SF

24

CALCULATED VALUE: Line 19+Line 20+Line 21+Line 22+Line 23

SF

25

Statement Line- Depreciation and Amortization

SF

25

Depreciation, Amortization and Depletion

6710

E

E1

Debit

ALL

ALL

ALL

ALL

SF

25

Amortization of Discount and Premium on U.S. Treasury Securities Issued by Public Debt

1613

A

A1

Either

ALL

ALL

ALL

ALL

Subtract net debit balance.  Add net credit balance.

SF

25

Amortization of Premium and Discount on Securities Other Than Public Debt

1623

A

A1

Either

ALL

ALL

ALL

ALL

Subtract net debit balance.  Add net credit balance.

SF

25

Amortization of Discount U.S. Treasury Zero Coupon Bonds Issued by Public Debt

1633

E

E1

Debit

ALL

ALL

ALL

ALL

Subtract net debit balance.  Add net credit balance.

SF

26

Statement Line- Revaluation of Assets or Liabilities

SF

26

Unrealized Gains - Investments

7180

E

E1

Credit

ALL

ALL

ALL

ALL

SF

26

Other Gains

7190

E

E1

Credit

ALL

ALL

ALL

ALL

Revaluation of assets. Related to Statement of Net Cost

SF

26

Unrealized Losses - Investments

7280

E

E1

Debit

ALL

ALL

ALL

ALL

Related to Statement of Net Cost

SF

26

Other Losses

7290

E

E1

Debit

ALL

ALL

ALL

ALL

Revaluation of assets

SF

27

Statement Line- Other

SF

27

Bad Debt Expense

6720

E

E1

Debit

ALL

ALL

ALL

ALL

SF

27

Gains on Disposition of Assets

7110

E

E1

Credit

ALL

ALL

ALL

ALL

SF

27

Losses on Disposition of Assets

7210

E

E1

Debit

ALL

ALL

ALL

ALL

SF

27

Cost of Goods Sold

6500

E

E1

Debit

ALL

ALL

ALL

ALL

SF

27

Other Expenses Not Requiring Budgetary Resources

6790

E

E1

Debit

ALL

ALL

ALL

ALL

SF

27

Extraordinary Items

7300

E

E1

Either

ALL

ALL

ALL

ALL

Statement Line- Total Components of Net Cost of Operations That Will Not Require or Generate Resources

SF

28

CALCULATED VALUE: Line 25+Line 26+Line 27

Statement Line- Total Components of Net Cost of Operations That Will Not Require or Generate Resources in the Current Period

SF

29

CALCULATED VALUE: Line 24+Line 28

Statement Line- Net Cost of Operations

SF

30

CALCULATED VALUE: Line 18+Line 29