+-----------------------+-----------------------------------------------+
| SELECTION CRITERIA    |                                               |
| FOR DOE STATEMENT OF  |                                               |
| FINANCING - FY 2005   |                                               |
+=======================+===============================================+
|                       | Exclude Custodial Activity related to PPVEF   |
|                       | and LLWF (fund types 5A and 5B). Exclude FT 4 |
|                       | (except 4A, 4U, 4R), 59, LF, LG, LH, LK       |
+-----------------------+-----------------------------------------------+
| **RESOURCES USED TO   |                                               |
| FINANCE ACTIVITIES:** |                                               |
+-----------------------+-----------------------------------------------+
| Budgetary Resources   |                                               |
| Obligated (Line 1150) |                                               |
+-----------------------+-----------------------------------------------+
| > Obligations         | 4801 Undelivered Orders -- Obligations,       |
| > Incurred (Line      | Unpaid (E-B) (RS)                             |
| > 1200)               |                                               |
|                       | 4802 Undelivered Orders -- Obligations,       |
|                       | Prepaid/Advanced (E-B) (RS)                   |
|                       |                                               |
|                       | 4881 Upward Adjustments of Prior-Year Unpaid  |
|                       | Undelivered Orders -- Obligations, Unpaid     |
|                       | (RS)                                          |
|                       |                                               |
|                       | 4882 Upward Adjustments of Prior-Year Paid    |
|                       | Undelivered Orders -- Obligations,            |
|                       | Prepaid/Advanced (RS)                         |
|                       |                                               |
|                       | 4901 Delivered Orders -- Obligations, Unpaid  |
|                       | (E-B (RS)                                     |
|                       |                                               |
|                       | 4902 Delivered Orders -- Obligations, Paid    |
|                       | (RS)                                          |
|                       |                                               |
|                       | 4981 Upward Adjustments of Prior-Year         |
|                       | Delivered Orders -- Obligations, Unpaid (RS)  |
|                       |                                               |
|                       | 4982 Upward Adjustments of Prior-Year         |
|                       | Delivered Orders -- Obligations, Paid (RS)    |
+-----------------------+-----------------------------------------------+
| > Less: Spending      | 4221 Unfilled Customer Orders Without Advance |
| > Authority from      | (E-B)(RS)                                     |
| > Offsetting          |                                               |
| > Collections and     | 4222 Unfilled Customer Orders With Advance    |
| > Recoveries (Line    | (E-B)(RS)                                     |
| > 1500)               |                                               |
|                       | 4225 Appropriation Trust Fund Expenditure     |
|                       | Transfers - Receivable (RS)                   |
|                       |                                               |
|                       | 4251 Reimbursements and Other Income Earned - |
|                       | Receivable (RS) (E-B) (Except FT 58)          |
|                       |                                               |
|                       | 4252 Reimbursement and Other Income Earned -  |
|                       | Collected (RS)                                |
|                       |                                               |
|                       | 4255 Appropriation Trust Fund Expenditure     |
|                       | Transfers - Collected (RS)                    |
|                       |                                               |
|                       | 4260 Actual Collection of "Governmental-Type" |
|                       | Fees (RS)                                     |
|                       |                                               |
|                       | 4261 Actual Collection of Business-Type Fees  |
|                       | (RS)                                          |
|                       |                                               |
|                       | 4262 Actual Collection of Loan Principal (RS) |
|                       |                                               |
|                       | 4263 Actual Collection of Loan Interest (RS)  |
|                       |                                               |
|                       | 4264 Actual Collection of Rent (RS)           |
|                       |                                               |
|                       | 4265 Actual Collections from Sale of          |
|                       | Foreclosed Property (RS)                      |
|                       |                                               |
|                       | 4266 Other Actual Business-Type Collections   |
|                       | from Non Federal Sources (RS)                 |
|                       |                                               |
|                       | 4267 Other Actual Governmental-Type           |
|                       | Collections from Non Federal Sources (RS)     |
|                       |                                               |
|                       | 4271 Actual Program Fund Subsidy Collected -  |
|                       | Definite - Current (RS)                       |
|                       |                                               |
|                       | 4272 Actual Program Fund Subsidy Collected -  |
|                       | Indefinite - Permanent (RS)                   |
|                       |                                               |
|                       | 4273 Interest Collected From Treasury (RS)    |
|                       |                                               |
|                       | 4274 Actual Program Fund Subsidy Collected -  |
|                       | Indefinite - Current (RS)                     |
|                       |                                               |
|                       | 4275 Actual Collections from Liquidating Fund |
|                       | (RS)                                          |
|                       |                                               |
|                       | 4276 Actual Collections from Financing Fund   |
|                       | (RS)                                          |
|                       |                                               |
|                       | 4277 Other Actual Collections - Federal (RS)  |
|                       |                                               |
|                       | 4281 Actual Program Fund Subsidy Receivable - |
|                       | Definite - Current (E-B)                      |
|                       |                                               |
|                       | 4282 Actual Program Fund Subsidy Receivable - |
|                       | Indefinite - Permanent (E-B)                  |
|                       |                                               |
|                       | 4283 Interest Receivable from Treasury (E-B)  |
|                       |                                               |
|                       | 4284 Actual Program Fund Subsidy Receivable - |
|                       | Indefinite - Current (E-B)                    |
|                       |                                               |
|                       | 4285 Receivable from Liquidating Fund (E-B)   |
|                       |                                               |
|                       | 4286 Receivable from Financing Fund (E-B)     |
|                       |                                               |
|                       | 4287 Other Federal Receivables (E-B)          |
|                       |                                               |
|                       | 4871 Downward Adjustments of Prior-Year       |
|                       | Unpaid Undelivered Orders(RS)                 |
|                       |                                               |
|                       | 4872 Downward Adjustments of Prior-Year       |
|                       | Prepaid/Advanced Undelivered Orders --        |
|                       | Obligations, Refunds Collected (RS)           |
|                       |                                               |
|                       | 4971 Downward Adjustments of Prior-Year       |
|                       | Unpaid Delivered Orders -- Obligations,       |
|                       | Recoveries (RS)                               |
|                       |                                               |
|                       | 4972 Downward Adjustments of Prior-Year Paid  |
|                       | Delivered Orders -- Obligations, Refunds      |
|                       | Collected (RS)                                |
+-----------------------+-----------------------------------------------+
| > Obligations, Net of |                                               |
| > Offsetting Receipts |                                               |
| > and Recoveries      |                                               |
| > (Line 1650)         |                                               |
+-----------------------+-----------------------------------------------+
| > Offsetting Receipts | 1310C, Accounts Receivable, Offsetting        |
| > (Line 1750)         | Receipts (E-B)                                |
|                       |                                               |
|                       | 1340C, Interest Receivable -- Offsetting      |
|                       | Receipts (E-B)                                |
|                       |                                               |
|                       | 1349C, Allowance for Loss on Accounts         |
|                       | Receivable -- Offsetting Receipts (E-B)       |
|                       |                                               |
|                       | 1360C, Penalties, Fines and Administrative    |
|                       | Fees Receivable -- Offsetting Receipts (E-B)  |
|                       |                                               |
|                       | 1369C, Allow for Loss on Penalties, Fines and |
|                       | Admin Fees Rec. -- Offsetting Receipts (E-B)  |
|                       |                                               |
|                       | 1612, Premium on Treasury Securities Issued   |
|                       | by Public Debt (FT 57, 5U) 1613, Amortization |
|                       | of Discount/Premium on Treasury Securities    |
|                       | Issued by Public Debt (FT 57, 5U) (E-B)       |
|                       |                                               |
|                       | 1633, AMORT OF DISCOUNT ON TREASURY           |
|                       | SECURITIES - ZERO COUPON BONDS (FT 57, 5U)    |
|                       | (E-B)                                         |
|                       |                                               |
|                       | 1639 09 Contra Account to Market Adjustment - |
|                       | Investments -- ZCB (E-B)                      |
|                       |                                               |
|                       | 510001 Revenues from Goods Sold, Offsetting   |
|                       | Receipts                                      |
|                       |                                               |
|                       | 510901 Contra Revenues for Goods Sold,        |
|                       | Offsetting Receipts                           |
|                       |                                               |
|                       | 520003 Revenues from Services Provided,       |
|                       | Offsetting Receipts                           |
|                       |                                               |
|                       | 520903 Contra Revenues for Services,          |
|                       | Offsetting Receipts                           |
|                       |                                               |
|                       | 5310C1 Interest Revenue, Exchange --          |
|                       | Offsetting Receipts                           |
|                       |                                               |
|                       | 5311C1 Interest Revenue, Investments,         |
|                       | Exchange -- Offsetting Receipts               |
|                       |                                               |
|                       | 5319C1 Contra Revenues for Interest, Exchange |
|                       | -- Offsetting Receipts                        |
|                       |                                               |
|                       | 532001 Penalties, Fines and Administrative    |
|                       | Fees Revenue, Offsetting Receipts             |
|                       |                                               |
|                       | 532901 Contra Revenue for Penalties, Fines    |
|                       | and Administrative Fees, Offsetting Receipts  |
|                       |                                               |
|                       | 5400 Benefit Program Revenue                  |
|                       |                                               |
|                       | 5409 Contra Revenues for Benefit Program      |
|                       | Revenue                                       |
|                       |                                               |
|                       | 5500 Insurance and Guarantee Premium Revenue  |
|                       |                                               |
|                       | 5509 Contra Revenue for Insurance and         |
|                       | Guarantee Premium Revenue                     |
|                       |                                               |
|                       | 5730A9 Financing Sources Transferred Out w/o  |
|                       | Reimb, Non-budg- All Other (FT=5T & FY=2003)  |
|                       |                                               |
|                       | 5790C1, Other Financing Sources, Offsetting   |
|                       | Receipts (FT Not 5Z)                          |
|                       |                                               |
|                       | 5800 Tax Revenues Collected                   |
|                       |                                               |
|                       | 5801 Tax Revenue Accrual Adjustment           |
|                       |                                               |
|                       | 5809 Contra Revenue for Taxes                 |
|                       |                                               |
|                       | 5900C1 Other Revenue, Exchange, Offsetting    |
|                       | Receipts -- In DOE's Budget                   |
|                       |                                               |
|                       | 5900C2 Other Revenue, Exchange, Offsetting    |
|                       | Receipts -- Not in DOE's Budget               |
|                       |                                               |
|                       | 5900C7 Other Revenue, Custodial, Offsetting   |
|                       | Receipts                                      |
|                       |                                               |
|                       | 5900C8 Other Revenue, Exchange, Offsetting    |
|                       | Receipts -- Misc. receipts Returned to        |
|                       | Treasury                                      |
|                       |                                               |
|                       | 5909C2 Contra Revenue for Other Revenue,      |
|                       | Exchange, Offsetting Receipts -- Not in DOE's |
|                       | Budget                                        |
|                       |                                               |
|                       | 5909C7 Contra Revenue for Other Revenues,     |
|                       | Custodial, Offsetting Receipts                |
|                       |                                               |
|                       | 5909C8 Contra Revenue for Other Revenue,      |
|                       | Exchange, Offsetting Receipts -- Misc.        |
|                       | receipts Returned to Treasury                 |
|                       |                                               |
|                       | 711101, Gains on Disposition of Assets,       |
|                       | Investments (FT 57, 5U)                       |
|                       |                                               |
|                       | 711104, GAINS ON DISPOSITION OF ASSETS,       |
|                       | INVESTMENTS - Zero Coupon Bonds (FT 57, 5U)   |
|                       |                                               |
|                       | 718004, Unrealized Holding Gains on           |
|                       | Investments (FT 57, 5U)                       |
|                       |                                               |
|                       | 721101, Losses on Disposition of Assets,      |
|                       | Investments (FT 57, 5U)                       |
|                       |                                               |
|                       | 721104, Losses on Disposition of Assets,      |
|                       | Investments - Zero Coupon Bonds (FT 57, 5U)   |
|                       |                                               |
|                       | 728004, Unrealized Holding Losses on          |
|                       | Investments (FT 57, 5U)                       |
+-----------------------+-----------------------------------------------+
| > Net Obligations     |                                               |
| > (Line 1950)         |                                               |
+-----------------------+-----------------------------------------------+
| Other Resources (Line |                                               |
| 2050)                 |                                               |
+-----------------------+-----------------------------------------------+
| > Financing Imputed   | 5780 Imputed Financing Sources (RS)           |
| > for Cost Subsidy    |                                               |
| > (Line 2300)         |                                               |
+-----------------------+-----------------------------------------------+
| > Transfers-In (Out)  | 5720 Financing Sources Transferred In Without |
| > (Line 2400)         | Reimbursement (RS)                            |
|                       |                                               |
|                       | 5730 Financing Sources Transferred Out        |
|                       | Without Reimbursement (RS)                    |
+-----------------------+-----------------------------------------------+
| Nuclear Waste Fund    | Appropriation: 89X5227, 8905227, 89X0244      |
| Offsetting Receipts,  | (Excluding FT=WN)                             |
| Deferred (Line 2500)  |                                               |
|                       | 1310C Accounts Receivable, Offsetting         |
| (Note: This line      | Receipts -- Other Federal Agencies (and       |
| mirrors Line 2630 on  | Status Code = N3, IN or PP (RS)               |
|                       |                                               |
| the NWF Stmt of       | 1340C1 Interest Receivable -- Offsetting      |
| Financing)            | Receipts (and Status Code = N3, IN, or PP)    |
|                       | (RS)                                          |
|                       |                                               |
|                       | 1360C1 Penalties, Fines and Administrative    |
|                       | Fees Receivable, Offsetting Receipts (and     |
|                       | Status Code = N3, IN, or PP) (RS)             |
|                       |                                               |
|                       | 161202 Premium on Treasury Securities Issued  |
|                       | by Public Debt -- Notes (RS)                  |
|                       |                                               |
|                       | 161302 Amort of Discount on Treasury          |
|                       | Securities -- Notes (RS)                      |
|                       |                                               |
|                       | 161303 Amort of Discount on Treasury          |
|                       | Securities -- Bills (RS)                      |
|                       |                                               |
|                       | 161312 Amort of Premium on Treasury           |
|                       | Securities -- Notes (RS)                      |
|                       |                                               |
|                       | 163304, AMORT OF DISCOUNT ON TREASURY         |
|                       | SECURITIES - ZERO COUPON BONDS (FT 57) (RS)   |
|                       |                                               |
|                       | 163909 Contra to Contra Market Adjustment on  |
|                       | Investments -- Zero Coupon Bonds (if FT= 57)  |
|                       | (RS)                                          |
|                       |                                               |
|                       | 5900E3 Other Revenue, Deferred Revenue Adj -- |
|                       | Exchange -- In DOE's Budget 5900E4 Other      |
|                       | Revenue, Deferred Revenue Adj -- Exchange --  |
|                       | Not in DOE's Budget                           |
+-----------------------+-----------------------------------------------+
| > Other (Line 2700)   | 5610 Donated Revenues, Non-Financial          |
| >                     | Resources                                     |
| > (Note: This line to |                                               |
| > exclude Parent      | 5619. Contra revenue for Donations,           |
| > Approps 89X5227,    |       Non-Financial Resources                 |
| > 8905227, and        |                                               |
| > 89X0244 with the    | 579001 Other Financing Sources -- Intraoffice |
| > exception of FT=WN) | (RS) (Exclude FT 52 & 57)                     |
|                       |                                               |
|                       | 579002 Other Financing Sources --             |
|                       | Inter-Office (FT WF) (RS)                     |
|                       |                                               |
|                       | 579003 Other Financing Sources, PMA/FERC      |
|                       |                                               |
|                       | 579009 Other Financing Sources -- All Other   |
|                       | (FT NX, W1, W2, W3, W4, W9, 5X) (RS)          |
|                       |                                               |
|                       | 718004 Unrealized Gains -- Investments, Zero  |
|                       | Coupon Bonds (RS)                             |
|                       |                                               |
|                       | 728004 Unrealized Losses -- Investments, Zero |
|                       | Coupon Bonds (RS)                             |
|                       |                                               |
|                       | 7500 Distribution of Income -- Dividend       |
+-----------------------+-----------------------------------------------+
| Net Other Resources   |                                               |
| Used to Finance       |                                               |
| Activities (Line      |                                               |
| 2850)                 |                                               |
+-----------------------+-----------------------------------------------+
| > Total Resources     |                                               |
| > Used to Finance     |                                               |
| > Activities (Line    |                                               |
| > 3050)               |                                               |
+-----------------------+-----------------------------------------------+
| > **Resources Used to |                                               |
| > Finance Items**     |                                               |
| >                     |                                               |
| > **Not Part of the   |                                               |
| > Net Cost of         |                                               |
| > Operations** (Line  |                                               |
| > 3100)               |                                               |
+-----------------------+-----------------------------------------------+
| > Change In Resources | 4221 Unfilled Customer Orders Without Advance |
| > Obligated for       | (E-B)                                         |
| > Go                  |                                               |
| ods/Services/Benefits | 4222 Unfilled Customer Orders With Advance    |
| > Ordered but Not Yet | (E-B)                                         |
| > Provided (Line      |                                               |
| > 3200)               | 4252 Reimbursement and Other Income Earned -  |
|                       | Collected (FT 5J)                             |
|                       |                                               |
|                       | 4255 Appropriation Trust Fund Expenditures    |
|                       | Transfers - Collected 4801 Undelivered Orders |
|                       | -- Obligations, Unpaid (E-B)                  |
|                       |                                               |
|                       | (Except FT 4A when FO XN)[^1]                 |
|                       |                                               |
|                       | 4801 Undelivered Orders -- Obligations,       |
|                       | Unpaid (E-B (except FT 4A when FO = XN)       |
|                       |                                               |
|                       | 4802 Undelivered Orders -- Prepaid/Advanced   |
|                       | (E-B)                                         |
|                       |                                               |
|                       | 4871 Downward Adjustments of Prior-Year       |
|                       | Unpaid Undelivered Orders -- Obligations,     |
|                       | Recoveries                                    |
|                       |                                               |
|                       | 4872 Downward Adjustments of Prior-Year       |
|                       | Prepaid/Advanced Undelivered Orders --        |
|                       | Obligations, Refunds                          |
|                       |                                               |
|                       | 4881 Upward Adjustments of Prior-Year Unpaid  |
|                       | Undelivered Orders -- Obligations, Unpaid     |
|                       |                                               |
|                       | 4882 Upward Adjustments of Prior-Year         |
|                       | Undelivered Orders -- Obligations,            |
|                       | Prepaid/Advanced                              |
+-----------------------+-----------------------------------------------+
| > Resources that      | 1990B~~7~~ Other Assets, Budgetary (E-B) (RS) |
| > Finance the         |                                               |
| > Acquisition of      | 572001 Financing Sources Trans. in W/O Reimb. |
| > Assets (Line 3300)  | Non-Budgetary - PP&E DOE                      |
|                       |                                               |
|                       | 572002 Financing Sources Trans. in W/O        |
|                       | REIMB.-Non-Budgetary -PP&E - NON DOE          |
|                       |                                               |
|                       | (FT 51, 54, 57, 5T)                           |
|                       |                                               |
|                       | 572008 Financing Sources Trans. in W/O        |
|                       | REIMB.-Non-Budgetary-All Other-DOE            |
|                       |                                               |
|                       | 572009 Financing Sources Trans. in W/O        |
|                       | REIMB.-Non-Budgetary-All Other-NON DOE (FT    |
|                       | 51, 54, 57, 5T)                               |
|                       |                                               |
|                       | 5720A7 Financing Sources Trans. in W/O        |
|                       | REIMB.-Non-Budgetary-Balancing                |
|                       |                                               |
|                       | 573001 Financing Sources Trans out W/O Reimb, |
|                       | Non-Budgetary - PP&E - DOE                    |
|                       |                                               |
|                       | 573002 Financing Sources Trans out W/O Reimb, |
|                       | Non-Budgetary - PP&E -- NON DOE (FT 51, 54,   |
|                       | 57, 5T)                                       |
|                       |                                               |
|                       | 573008 Financing Sources Trans out W/O Reimb, |
|                       | Non-Budgetary -- All Other -- DOE             |
|                       |                                               |
|                       | 573009 Financing Sources Trans out W/O Reimb, |
|                       | Non-Budgetary -- All Other -- NON DOE (FT 51, |
|                       | 54, 57, 5T)                                   |
|                       |                                               |
|                       | 5730A4 Financing Sources Trans. Out W/O       |
|                       | Reimbursement, Non-Budgetary, Intraoffice --  |
|                       | PP&E                                          |
|                       |                                               |
|                       | 5730A9 Financing Sources Transf. Out W/O      |
|                       | Reimbursement, Non-Budgetary-- All Other (FT  |
|                       | 5T, 51, 54)                                   |
|                       |                                               |
|                       | 661000 Cost Capitalization Offset (Exclude    |
|                       | FO=RP)                                        |
|                       |                                               |
|                       | 8802, Asset Purchases (RS)                    |
+-----------------------+-----------------------------------------------+
| > Resources that fund | 578000 Imputed Financing Sources (FT 52)      |
| > expenses of prior   |                                               |
| > periods (Line 3800) | 579009 Other Financing Sources, All other     |
|                       |                                               |
|                       | 680001 Future Funded Expenses                 |
|                       |                                               |
|                       | 7400F1 Prior Period Adjustments, Funded,      |
|                       | Restated (RS)                                 |
+-----------------------+-----------------------------------------------+
| > Budgetary           | 1310C Accounts Receivable, Offsetting         |
| > Offsetting          | Receipts (E-B) (RS)\*\*                       |
| > Collections and     |                                               |
| > Receipts that Do    | 1340C, Interest Receivable -- Offsetting      |
| > Not Affect Net Cost | Receipts Receipts (RS) (FT 5U)\*\*            |
| > of Operations (Line |                                               |
| > 3950)               | 1349C, Allowance for Doubtful Accounts,       |
|                       | Interest Receivable -- Offsetting Receipts    |
|                       | (RS) (FT 5U, 57)\*\*                          |
|                       |                                               |
|                       | 1360C, Penalties, Fines and Administrative    |
|                       | Fees Receivable, Offsetting Receipts (RS (FT  |
|                       | 57)\*\*                                       |
|                       |                                               |
|                       | 1369C, Allowance for Doubtful Accounts,       |
|                       | Penalties, Fines and Administrative Fees      |
|                       | Receivable, Offsetting Receipts (RS) (FT 57,  |
|                       | 5U)\*\*                                       |
|                       |                                               |
|                       | 4252, Reimbursement and Other Income Earned - |
|                       | Collected (FT VP)                             |
|                       |                                               |
|                       | 510009 Revenue from Goods Sold, All Other (FT |
|                       | = VP or 58)                                   |
|                       |                                               |
|                       | 520009 Revenue from Services Provided to      |
|                       | Others, All Other (FT=VP or 58)               |
|                       |                                               |
|                       | 532001 Penalties, Fines and Administrative    |
|                       | Fees, Offsetting Receipts (RS)                |
|                       |                                               |
|                       | 574009 Appropriated Earmarked Receipts --     |
|                       | Transferred-In (RS)                           |
|                       |                                               |
|                       | 5740C8 Appropriated Earmarked Receipts --     |
|                       | Transferred-In, Offsetting Receipts (Except   |
|                       | FT WS, 5T, 5Z, 58)(RS)                        |
|                       |                                               |
|                       | 5745C8 Appropriated Earmarked Receipts --     |
|                       | Transferred-0ut, Offsetting Receipts (Except  |
|                       | FT WS, 5T, 5Z, 58) (RS)                       |
|                       |                                               |
|                       | 5750 Expenditure Financing Sources            |
|                       | Transfers-In (RS)                             |
|                       |                                               |
|                       | 5755 Nonexpenditure Trust Fund Financing      |
|                       | Sources -- Transfers-In (RS) (Except 575501)  |
|                       |                                               |
|                       | 5760 Expenditure Financing Sources            |
|                       | Transfers-Out (RS)                            |
|                       |                                               |
|                       | 5765 Nonexpenditure Trust Fund Financing      |
|                       | Sources -- Transfers-Out (RS) (Except 576501) |
|                       |                                               |
|                       | 5790C1 Other Financing Sources, Offsetting    |
|                       | Receipts (RS)                                 |
|                       |                                               |
|                       | 5900C7 Other Revenues, Exchange, Offsetting   |
|                       | Receipts -- Custodial (RS)                    |
|                       |                                               |
|                       | 5900C8 Other Revenue, Exchange, Offsetting    |
|                       | Receipts -- Misc Receipts Returned to Treas   |
|                       | (except FT 5C, 5N) (RS) \*\*                  |
|                       |                                               |
|                       | 5900E3, Other Revenue, Deferred Revenue       |
|                       | Adjustments, Exchange -- In DOE's Budget (FT  |
|                       | 57, 5Z)\*\*                                   |
|                       |                                               |
|                       | 5900E4 Other Revenues, Deferred Revenue       |
|                       | Adjustments, Exchange, Not in DOE's Budget    |
|                       | \*\*                                          |
|                       |                                               |
|                       | \*\*This line to exclude Parent Approps       |
|                       | 89X5227, 8905227, and 89X0244 with the        |
|                       | exception of FT=WN)                           |
+-----------------------+-----------------------------------------------+
| > Other Resources and | 231093, Advances from Others, Suspense (RS)   |
| > Adjustments (Line   |                                               |
| > 4050)               | 4931, Delivered Orders -- Obligations         |
|                       | Transferred, Unpaid                           |
|                       |                                               |
|                       | ~~510009 Revenue from Goods Sold, All Other   |
|                       | (FT VP, 58)~~                                 |
|                       |                                               |
|                       | 520002, Revenue from Services Provided,       |
|                       | Repayment of Appropriated Capital owed to     |
|                       | Treasury                                      |
|                       |                                               |
|                       | 520009 Revenue from Services Provided to      |
|                       | Others, All Other (FT=UV, ~~VP~~, 54, ~~58~~) |
|                       |                                               |
|                       | 520900 Contra Revenue for Services Provided   |
|                       |                                               |
|                       | 5310E1, Interest Revenue, Exchange            |
|                       |                                               |
|                       | 532003, Penalties, Fines and Administrative   |
|                       | Fees, Non-Custodial                           |
|                       |                                               |
|                       | 532009, Penalties, Fines and Administrative   |
|                       | Fees, All Other                               |
|                       |                                               |
|                       | 5610, Donated Revenue -- Nonfinancial         |
|                       | Resources                                     |
|                       |                                               |
|                       | 5730A8 Financing Sources Transferred Out      |
|                       | Without Reimbursement, Non-Budgetary --       |
|                       | Miscellaneous Receipts (FT=5N, 51, 54 and     |
|                       | FY=2003)                                      |
|                       |                                               |
|                       | 5730A9 Financing Sources Transferred Out w/o  |
|                       | Reimb, Non-budg- All Other (FT=5T & FY=2003)  |
|                       | (RS)                                          |
|                       |                                               |
|                       | 574001, Appropriated Earmarked Receipts       |
|                       | Transferred In, Custodial (FT RX)             |
|                       |                                               |
|                       | 5799 Adjustments of Appropriations Used       |
|                       |                                               |
|                       | 5900E1, Other Revenue, Exchange, Not in DOE's |
|                       | Budget (FT 57 and 5Z)                         |
|                       |                                               |
|                       | 5900E2 Other Revenue - Exchange, Not in DOE's |
|                       | Budget                                        |
|                       |                                               |
|                       | 5900E8, Other Revenue, Exchange -- Misc.      |
|                       | Receipts                                      |
|                       |                                               |
|                       | 5909 Contra Revenue for Other Revenue         |
|                       |                                               |
|                       | 803005 PMA Adjustments                        |
|                       |                                               |
|                       | \*\*This line to exclude Parent Approps       |
|                       | 89X5227, 8905227, and 89X0244 with the        |
|                       | exception of FT=WN)                           |
+-----------------------+-----------------------------------------------+
| > Total Resources     |                                               |
| > Used to Finance     |                                               |
| > Items Not Part of   |                                               |
| > the Net Costs Of    |                                               |
| > Operations (Line    |                                               |
| > 4200)               |                                               |
+-----------------------+-----------------------------------------------+
| > Total Resources     |                                               |
| > Used to Finance the |                                               |
| > Net Costs Of        |                                               |
| > Operations (Line    |                                               |
| > 4250)               |                                               |
+-----------------------+-----------------------------------------------+
| > **Net Cost Items    |                                               |
| > that do Not Require |                                               |
| > or Generate         |                                               |
| > Resources in the    |                                               |
| > Current Period**    |                                               |
| > (Line 4310)         |                                               |
+-----------------------+-----------------------------------------------+
| > Components          |                                               |
| > Requiring or        |                                               |
| > Generating          |                                               |
| > Resources in Future |                                               |
| > Periods             |                                               |
+-----------------------+-----------------------------------------------+
| >                     | 680009 Future Funded Expenses, All Other      |
| Increases/(Decreases) |                                               |
| > in Unfunded         | 6800F9                                        |
| > Liability Estimates |                                               |
| > (Line 4330)         | 6800U9                                        |
|                       |                                               |
|                       | 685000 Future Funded Expenses, Employer Cont  |
|                       | to Employee Benefit Programs                  |
|                       |                                               |
|                       | (Except FO=BP)                                |
|                       |                                               |
|                       | 7600                                          |
+-----------------------+-----------------------------------------------+
| > Increase in         | 1310D8, Accounts Receivable, Exchange         |
| > Exchange Revenue    | Revenue, FERC (E-B) (RS)                      |
| > Receivables (line   |                                               |
| > 4340)               | 1310R2 Accounts Receivable, Reimbursable -    |
|                       | Domestic (E-B) (Except FT 58) (RS)            |
|                       |                                               |
|                       | 1310R3 Accounts Receivable, Reimbursable -    |
|                       | Foreign (E-B) ) (Except FT 58) (RS)           |
|                       |                                               |
|                       | 1310R5 Accounts Receivalbe, Reimbursable --   |
|                       | Non Fed PMA Only (E-B) (RS)                   |
|                       |                                               |
|                       | 1310RF Accounts Receivable, Reimbursable --   |
|                       | Non Fed (E-B) (Except FT 5) (RS)              |
|                       |                                               |
|                       | 1310RH Accounts Receivable, Reimbursable --   |
|                       | Non Fed (E-B) (Except FT 5) (RS)              |
|                       |                                               |
|                       | 1319D8, Allowance for Loss on Accounts        |
|                       | Receivable, Exch Rev, FERC (E-B) (RS)         |
|                       |                                               |
|                       | 1319R2 Allowance for Loss on Accounts         |
|                       | Receivable, Reimbursable - Domestic (E-B)     |
|                       | (Except FT 5E, 58) (RS)                       |
|                       |                                               |
|                       | 1319R3 Allowance for Loss on Accounts         |
|                       | Receivable, Reimbursable -- Foreign (E-B)     |
|                       | (RS)                                          |
|                       |                                               |
|                       | 1340 Interest Receivable (E-B) (exclude FT    |
|                       | 54, 5J, 5Z, 5U, 57) (RS)                      |
|                       |                                               |
|                       | 1349 Allowance for Loss on Interest (E-B)     |
|                       | (exclude FT 54, 5J, 5Z, 5U, 57) (RS)          |
+-----------------------+-----------------------------------------------+
| > Total Components    |                                               |
| > Requiring or        |                                               |
| > Generating          |                                               |
| > Resources in Future |                                               |
| > Periods (Line 4375) |                                               |
+-----------------------+-----------------------------------------------+
| > Components Not      |                                               |
| > Requiring or        |                                               |
| > Generating          |                                               |
| > Resources (Line     |                                               |
| > 4400)               |                                               |
+-----------------------+-----------------------------------------------+
| > Depreciation and    | 6710 Depreciation & Amortization              |
| > Amortization        |                                               |
| >                     | 1612 Premium on Treasury Securities Issued by |
| > (Line 4500)         | Public Debt (exclude SCC OB, 01, and current  |
|                       | year CP) (RS) (FT 5U)                         |
|                       |                                               |
|                       | 1613 Amortization of Discount and Premium on  |
|                       | U.S. Treasury Securities Issued by Public     |
|                       | Debt (exclude SCC OB, 01, and current year    |
|                       | CP) (RS) (FT 5U)                              |
|                       |                                               |
|                       | 1623 Amortization of Premium and Discount on  |
|                       | Securities Other Than Public Debt Securities  |
|                       | (exclude SCC OB, 01, and current year CP)     |
|                       | (RS) (FT 5U, 57)                              |
|                       |                                               |
|                       | 1639 09 Contra Account to Market Adjustment   |
|                       | -- Investments -- ZCB (exclude SCC OB, 01 and |
|                       | current CP) (RS) (Exclude Parent Approps      |
|                       | 89X5227, 8905227, and 89X0244 with the        |
|                       | exception of FT=WN)                           |
+-----------------------+-----------------------------------------------+
| > Revaluation of      | 679001 Other Costs Not Requiring Budgetary    |
| > Assets and          | Resources                                     |
| > Liabilities (Line   |                                               |
| > 4700)               | 7190 Other Gains                              |
|                       |                                               |
|                       | 7290 Other Losses                             |
+-----------------------+-----------------------------------------------+
| > Other (Line 4900)   | 610099, Integrated Contractor Overrun         |
|                       |                                               |
|                       | 6720. Bad Debt Expense (Except FT VE)         |
|                       |                                               |
|                       | 6310 Interest Expenses on Borrowing From the  |
|                       | Bureau of the Public Debt and/or the Federal  |
|                       | Financing Bank (FO=RP)                        |
|                       |                                               |
|                       | 6330 Other Interest Expenses (Except FO=BP    |
|                       | and RP)                                       |
|                       |                                               |
|                       | 6500 Cost of Goods Sold (FT 5E, 51)           |
|                       |                                               |
|                       | 650001 Cost of Goods Sold -- Net Billing and  |
|                       | Bill Crediting Adjustment                     |
|                       |                                               |
|                       | ~~661000 Cost Capitalization Offset~~         |
|                       |                                               |
|                       | 679002 Other Expenses Not Requiring Budgetary |
|                       | Resources - Nuclear Material Non-Fund Costs   |
|                       | (If FO=RP then (RS))                          |
|                       |                                               |
|                       | 679009, Other Expenses Not Requiring          |
|                       | Budgetary Resources, All Other                |
|                       |                                               |
|                       | 7110, Gains on Disposition of Assets          |
|                       |                                               |
|                       | 7210 Losses on Disposition of Assets - Other  |
|                       | (Except FT=5U)                                |
|                       |                                               |
|                       | 7300 Extraordinary Items (Except FT=57 or 5U) |
+-----------------------+-----------------------------------------------+
| > Total Components    |                                               |
| > Not Requiring or    |                                               |
| > Generating          |                                               |
| > Resources (Line     |                                               |
| > 5350)               |                                               |
+-----------------------+-----------------------------------------------+
| > Total Net Cost      |                                               |
| > Items Not           |                                               |
| > Generating or       |                                               |
| > Requiring Resources |                                               |
| > (Line 5550)         |                                               |
+-----------------------+-----------------------------------------------+
| > Net Cost of         |                                               |
| > Operations (Line    |                                               |
| > 5700)               |                                               |
+-----------------------+-----------------------------------------------+

[^1]:
    > The SGL 4801 balance for XN represents a DCA related balance which
    > is not reflected on the Statement of Financing.