+-----------------------------------------------------------------------+
| **LEASE**                                                             |
|                                                                       |
| **PURCHASE**                                                          |
+-----------------------------------------------------------------------+

The Architect of Capitol has a unique financing arrangement on their
lease purchase of a Judiciary building. Many of the transactions
illustrated in this scenario are specific to the Architect of Capitol.
Therefore, transactions in this guidance will not be incorporated into
USSGL section III and will not have the corresponding transaction codes.

**ARCHITECT OF CAPITOL**

[Background]{.underline}

In 1989, the Architect of the Capitol entered into a new type of
lease-purchase contract for the construction of the Federal Judiciary
Office Building. A trustee, The US Trust Company of NY, financed the
cost of construction by selling zero-coupon certificates to the public.
The certificates were secured and serviced by the fixed rent to be paid
by the U.S. Government (through the Architect of the Capitol), and the
obligation of the U.S. Government to pay the fixed rent constituted an
absolute and unconditional obligation. Under the terms of the contract,
the developer would spend approximately \$125 million to construct an
office building for Government use and would be paid from the proceeds
from zero coupon certificate sales. The Architect of the Capitol would
subsequently pay the trustee a \"lease payment\" of about \$17 million a
year over 30 years (or a total of about \$525 million) for that office
space. The lease payment (rent) would be sufficient to repay the zero
coupon certificates as they mature. Title to the building automatically
vests in the U.S. Government no later than August 1, 2024.

Even though the Architect of the Capitol did not directly sell the zero
coupon certificates, a decision was made to treat the lease-purchase
transaction as equivalent to direct Federal construction financed by
Federal borrowing. The lease-purchase was a method to finance the
Government's acquisition of the office building. The debt was guaranteed
by the Federal Government and the Federal Government exercised full
control over the design, construction, and operation of the building.
Therefore, it is treated as substantively same as direct federal
construction financed by direct federal borrowing.

Zero coupon certificates with a par value of \$525.4 million were sold
in serial form in September 1989 at an issue price of \$125.4 million.
(The discount reflected the absence of coupon interest payments over the
lives of the certificates.) This was reported as borrowing on the
Monthly Treasury Statement (MTS) Table 6, Schedule B, and the
construction costs incurred over the period of construction were
reported as outlays on the MTS Table 5. As the discount on the zero
coupon certificates was amortized, borrowing and outlays were reported
on these MTS tables, respectively; and as the serial zero coupon
certificates reached maturity and were redeemed, the repayment of debt
was reported on the MTS table6, Schedule B.

[2108 Reporting]{.underline}

Architect of Capitol (AOC) has provided us with certain challenges on
2108 reporting. The borrowing authority used to finance their activity
is atypical and as a result we had to make some modifications on how AOC
reports to Treasury.

AOC's 2108, beginning balance for record type 7. 931, Unamortized
Discounts or Premiums, column 2 was changed to -0- balance. It was
agreed that the unamortized discount on the security issued does not
represent budgetary resource. Unlike the unamortized discount on
investment, the unamortized discount on securities issued by agencies
represents portions of future (lease/debt) payments to the nonfederal
entity. The difficulty is the subclass information on AOC's monthly 224
automatically updates record type 7.931, which was just zeroed out.
Subclasses 62 (Unamortized Premium) and 72 (Unamortized discount) feed
into record type 7.931 on AOC's 2108. Currently, AOC is using subclass
62 to report their amortization of the discount on their monthly 224. In
addition, subclasses 62 and 72 along with subclasses 87 (Redemption of
Non-guaranteed Government Agency Securities in the Market) and 97 (Sale
of Non-guaranteed Government Agency Securities in the Market ) update
the data presented on Table 6b, Securities Issued by Federal Agencies
under Special Financing Authority, of the MTS.

  ----------------------------------- ---- -------------------------------
  Reports                                  224 Subclasses

  2108, record type7.931              =    62,72

  Treasury MTS, Table 6B              =    62,72,87,97
  ----------------------------------- ---- -------------------------------

The challenge was how to keep the same subclass updating MTS information
without updating record type 7. 931 on 2108. It was decided that any
subsequent reporting by the agency after the change to beginning
balance, 224 subclasses 62 and 72 information will be merged to
subclasses 87 and 97. AOC was instructed to report their 62 and 72
information to subclasses 87 and 97. This would ensure the presentation
of relevant information on both 2108 and Table 6B of the MTS.

It was also decided that AOC's beginning balance record type 7. 962,
Authority to Borrow from the public, should be -0- on the 2108. Budget
Reports Branch will change the beginning balance of RT7. 962 -0-. AOC
will have an increase in their borrowing authority to provide budgetary
resource for the interest accrued but that authority will be immediately
used to fund the monthly interest outlays. At the end of the year there
should not be any borrowing authority left over. The decrease in
borrowing authority will be recorded by using USSGL account 4145,
borrowing authority converted to cash. USSGL account 4145 is typically
associated with cash, but in rare cases such as AOC the proprietary
entry may not be recorded when this account is used. AOC is required to
outlay monthly interest accrual (amortize the discount) and show it on
their monthly 224 reporting. Cash is only reported when rent payment is
received and debt payment is disbursed in February and August. Please
note there is a fundamental difference between the ordinary borrowing
authority converted to cash vs. AOC in which borrowing authority is
converted but it does not involve cash. We may address this noted
difference in the future once other lease purchase activities are
analyzed.

**[Nonexpenditure Transfer]{.underline}**

Please note that the Architect of Capitol (AOC) does not prepare SF1151
for debt payment. Instead AOC has a 224 nonexpenditure transfer with
special subclasses 62[^1] (redemption) and 87 (amortized discount).
These special subclasses are denoted on the AOC's 6653, Undisbursed
Appropriation Account Ledger, as nonexpenditure transfer activities in
the description column.

Note: The time construction started and the time the first least payment
was made occurred in a span of several years, 10/89-8/94. For the
purpose of this illustration, assume following event all occurred in a
same accounting period and using calendar year.

+---------------------+------------------------------------------+-----+
| **I. FINANCING of   |                                          |     |
| THURGOOD MARSHALL   |                                          |     |
| BUILDING            |                                          |     |
| (10/1989-12/1993)** |                                          |     |
+=====================+==========================================+=====+
| **DESCRIPTION**     | **TRANSACTIONS**                         |     |
+---------------------+------------------------------------------+-----+
| 1\. To record       | # Budgetary                              |     |
| borrowing from      |                                          |     |
| public to finance   | 4141 CY Borrowing Authority Realized     |     |
| Thurgood Marshall   | 125,391,621                              |     |
| Building. AOC is    |                                          |     |
| exempt from         | #  4620 Unob                             |     |
| apportionment.      | ligated funds not sub to app 125,391,621 |     |
|                     |                                          |     |
|                     | #                                        |     |
|                     |                                          |     |
|                     | # Proprietary                            |     |
|                     |                                          |     |
|                     | None                                     |     |
+---------------------+------------------------------------------+-----+
| 2\. To record the   | # Budgetary                              |     |
| funding for         |                                          |     |
| borrowing authority | 4148 Res realized from Borr Auth         |     |
|                     | 125,391,621                              |     |
| Note: Both 4145 and |                                          |     |
| 4148 do not xwalk   | 4145 Borr Auth converted to cash         |     |
| to 133 and P&F.     | 125,391,621                              |     |
| 4145 Xwalks to      |                                          |     |
| 2108.               | # Proprietary                            |     |
|                     |                                          |     |
|                     | 1130 Funds Held by the Public            |     |
|                     | 125,391,621                              |     |
|                     |                                          |     |
|                     | 2531 Disc on Securities Iss by Fed       |     |
|                     | Agencies 400,123,379                     |     |
|                     |                                          |     |
|                     | #  2530 Se                               |     |
|                     | curities Iss by Fed Agencies 525,515,000 |     |
+---------------------+------------------------------------------+-----+
| 3\. To record       | # **3A.**                                |     |
| additional          |                                          |     |
| borrowing from      | # Budgetary                              |     |
| public for the      |                                          |     |
| interest accrued    | 4141 CY Borrowing Authority Realized     |     |
| during the          | 54,878,381                               |     |
| construction        |                                          |     |
| period[^2] and to   | #  4620 Uno                              |     |
| record interest     | bligated funds not sub to app 54,878,381 |     |
| outlayed during the |                                          |     |
| same period:        | and                                      |     |
|                     |                                          |     |
| 10/89-12/89         | 4148 Res realized from Borr Auth         |     |
| 2,706,375           | 54,878,381                               |     |
|                     |                                          |     |
| 1/90-12/90          | 4145 Borr Auth coverted to cash          |     |
| 11,422,374          | 54,878,381                               |     |
|                     |                                          |     |
| 1/91-12/91          | # Proprietary                            |     |
| 12,440,895          |                                          |     |
|                     | None                                     |     |
| 1/92- 12/92         |                                          |     |
| 13,550,238          | **3B.**                                  |     |
|                     |                                          |     |
| 1/93-12/93          | # Budgetary                              |     |
| [14,7               |                                          |     |
| 58,499]{.underline} | 4620 Unobligated funds not sub to app    |     |
|                     | 54,878,381[^3]                           |     |
| Total 54,878,381    |                                          |     |
|                     | 4908 Authority Outlayed not yet          |     |
|                     | Disbursed 54,878,381                     |     |
|                     |                                          |     |
|                     | #                                        |     |
|                     |                                          |     |
|                     | # Proprietary                            |     |
|                     |                                          |     |
|                     | 6320 Other interest expense 54,878,381   |     |
|                     |                                          |     |
|                     | 2533 Amort of Dis/Prem on Sec issued     |     |
|                     | 54,878,381                               |     |
|                     |                                          |     |
|                     | Additional borrowing authority was       |     |
|                     | needed for the interest accrued for the  |     |
|                     | construction of Judiciary's building     |     |
|                     | until 2/94. As of 7/31/94,net value of   |     |
|                     | the securities is reported as            |     |
|                     | \$189,479,564                            |     |
+---------------------+------------------------------------------+-----+
| 4\. To record       | # Budgetary                              |     |
| outlays of building |                                          |     |
| construction cost.  | # 4620 Unob                              |     |
| Assume interest     | ligated funds not sub to app 125,391,621 |     |
| accrued during the  |                                          |     |
| construction period | #  4908 Authorit                         |     |
| is a part of the    | y Outlayed not yet Disbursed 125,391,621 |     |
| cost of the         |                                          |     |
| Thurgood Marshall   | #                                        |     |
| building (the first |                                          |     |
| lease payment does  | # Proprietary                            |     |
| not start until     |                                          |     |
| 8/94).              | 1810 Assets Under Capital Lease          |     |
|                     | 180,270,002                              |     |
| 10/89-12/89         |                                          |     |
| 2,706,375           | 1130 Funds Held by the Public            |     |
|                     | 125,391,621                              |     |
| 1/90-12/90          |                                          |     |
| 11,422,374          | 6610 Cost Capitalization Offset          |     |
|                     | 54,878,381                               |     |
| 1/91-12/91          |                                          |     |
| 12,440,895          | 8802 Purchase of Capitalized Asset       |     |
|                     | 180,270,002                              |     |
| 1/92- 12/92         |                                          |     |
| 13,550,238          | 8801 Offset for Purchases of Cap Assets  |     |
|                     | 180,270,002                              |     |
| 1/93-12/93          |                                          |     |
| [14,7               |                                          |     |
| 58,499]{.underline} |                                          |     |
|                     |                                          |     |
| Total 54,878,381    |                                          |     |
|                     |                                          |     |
| Note that the       |                                          |     |
| developer has been  |                                          |     |
| paid as the         |                                          |     |
| building was        |                                          |     |
| constructed.        |                                          |     |
+---------------------+------------------------------------------+-----+

PRE-CLOSING TRIAL BALANCE

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4141 CY Borrowing Authority Realized 180,270,002                      |
|                                                                       |
| 4145 Borr Auth coverted to cash 180,270,002                           |
|                                                                       |
| 4148 Res realized from Borr Auth 180,270,002                          |
|                                                                       |
| 4908 Authority Outlayed not yet Disbursed 180,270,002                 |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 1810 Asset Under Capital Lease 180,270,002                            |
|                                                                       |
| 2531 Disc on Securities Iss by Fed Agencies 400,123,379               |
|                                                                       |
| # *2530 Securities Iss by Fed Agencies 525,515,000*                   |
|                                                                       |
| *2533 Amort of Dis/Prem on Sec issued* 54,878,381                     |
|                                                                       |
| 6320 Other interest expense 54,878,381                                |
|                                                                       |
| 6610 Cost Capitalization Offset 54,878,381                            |
|                                                                       |
| 8802 Purchase of Capitalized Asset 180,270,002                        |
|                                                                       |
| 8801 Offset for Purchases of Cap Assets 180,270,002                   |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| 4\. Gross cost with Public                                            |
|                                                                       |
| 6320 Other interest expense 54,878,381                                |
|                                                                       |
| 6610 Cost Capitalization Offset [(54,878,381)]{.underline}            |
|                                                                       |
| 7\. Total Net Cost -0-                                                |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| Line 1. Obligations incurred (4902E, 4908E) [180,270,002]{.underline} |
|                                                                       |
| Line 11. Total Resources Used to Finance Activities 180,270,002       |
|                                                                       |
| Line 15 Resources that Finances Acq of assets (8802E)                 |
| [180,270,002]{.underline}                                             |
|                                                                       |
| Line 17 Total Resources Used to Finance Items not part NC             |
| [180,270,002]{.underline}                                             |
|                                                                       |
| Line 18 Total Resources Used to Finance the NC(Line 11-Line 17) - 0 - |
|                                                                       |
| Line 30 Net Cost of Operations - 0 -                                  |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **SF133 Reports on Budget Execution and Budgetary Resources**         |
|                                                                       |
| 1\. Budget authority                                                  |
|                                                                       |
| **B. Borrowing Authority (4141E)** 180,270,002                        |
|                                                                       |
| 7\. Total Budgetary Resources 180,270,002                             |
|                                                                       |
| STATUS OF BUDGETARY RESOURCES                                         |
|                                                                       |
| 8\. Obligations incurred:                                             |
|                                                                       |
| A. Exempt from Apportionment (4908E-B) 180,270,002                    |
|                                                                       |
| C. Subtotal [180,270,002]{.underline}                                 |
|                                                                       |
| 11\. Total Status of budgetary resources 180,270,002                  |
|                                                                       |
| RELATIONSHIP OF OBLIGATIONS TO OUTLAYS                                |
|                                                                       |
| 15.Outlays                                                            |
|                                                                       |
| A. Disbursements (+) (4908 E-B) 180,270,002                           |
|                                                                       |
| 16. C. Subtotal (calc 15A...15B) [180,270,002]{.underline}            |
|                                                                       |
| **17.** Net Outlays 180,270,002                                       |
+-----------------------------------------------------------------------+

**FMS 2108: Yearend Closing Statement**

(Record Type 7 -- Subclass 962 Authority to Borrow from Public)

Year 1

+------+-----------------------------------+-------------+--------+---+
| Col  | Column Title (6,7,8 = 9,10,11)    | Main        | B.A.   |   |
| umns |                                   |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Pre-closing Unexpended Balances   | 0           | 0      |   |
| 2    | -- Treasury Supplied (Balance of  |             |        |   |
|      | borrowing authority)              |             |        |   |
|      |                                   |             |        |   |
|      | **(Treasury (BRB) will make this  |             |        |   |
|      | balance -0-, they only want the   |             |        |   |
|      | 2108 to show the current year     |             |        |   |
|      | borrowing authority. The          |             |        |   |
|      | borrowing authority is used       |             |        |   |
|      | immediately to fund the monthly   |             |        |   |
|      | interest outlays, therefore there |             |        |   |
|      | should not be any borrowing       |             |        |   |
|      | authority left over to carry it   |             |        |   |
|      | forward )**                       |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Increases and Rescissions         | 0           | 180,2  |   |
| 3    |                                   |             | 70,002 |   |
|      | Increases (4141E)                 |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Unobligated and Obligated Bal     |             | (      |   |
| 4    | withdrawn/Cancel                  |             | 180,27 |   |
|      |                                   |             | 0,002) |   |
|      | Borrowings (4145E, 4145E) (CY     |             |        |   |
|      | borrowing authority only???)      |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Postclosing Unexpended Balance    |             |        |   |
| 5    |                                   |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Other Authorizations              |             | -0-    |   |
| 6    |                                   |             |        |   |
|      | Balances (4141E+4145E)            |             |        |   |
|      |                                   |             |        |   |
|      | Cal (2+3-4-5)                     |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Reimbursements Earned and refunds |             |        |   |
| 7    |                                   |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Unfilled Customer Orders          |             |        |   |
| 8    |                                   |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Undelivered Orders and Contracts  |             |        |   |
| 9    |                                   |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Accounts Payable and Other        | -0-         |        |   |
| 10   | Liabilities                       |             |        |   |
+------+-----------------------------------+-------------+--------+---+
| Col  | Unobligated Balances              |             | 0      |   |
| 11   | (5+6+7+8-9-10)                    |             |        |   |
+------+-----------------------------------+-------------+--------+---+

***Note** **Note** **Note** **Note** **Note***

[Record type 931]{.underline}

224 subclasses 62 (Unamortized Premium) and 72 (Unamortized discount)
feed into record type 7. 931, Unamortized Discount, on 2108 and to MTS
Table 6B. In the past unamortized discount was reported on 2108 as a
budgetary resource. After much discussion, it was decided unamortized
discount for security issued should not be shown as a resource. As a
result, the Budget Reports Branch (BRB) changed the beginning balance to
-0- and AOC was instructed to report their subclass 62 and 72
information into subclass 87 and 97 on the 224. This modification
ensures that proper updates are made to the MTS table without changing
the balance of record type 931 on the 2108.

[Record type 962]{.underline}

BRB will also change the beginning balance of record type 7. 962 to -0-.
AOC will have a new borrowing authority for the interest accrual but it
will be used immediately to fund the monthly outlay of interest. At the
end of the year there will not be any borrowing authority left over.

+-----------------------------------------------------------------------+
| [BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR]{.underline}  |
|                                                                       |
| [(10/89-12/93) ACTUAL COLUMN]{.underline}                             |
|                                                                       |
| OBLIGATIONS BY PROGRAM ACTIVITY                                       |
|                                                                       |
| 1000 Total new obligations (4908E-B) 180,270,002                      |
|                                                                       |
| BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION                          |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum of 4000-6990) 180,270,002  |
|                                                                       |
| 2395 Total new obligations (-) (same as line 1000) (180,270,002)      |
|                                                                       |
| NEW BUDGET AUTHORITY (GROSS), DETAIL                                  |
|                                                                       |
| 6710 Authority to Borrow (+) (4141E) 180,270,002                      |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000-6990)           |
| 180,270,002                                                           |
|                                                                       |
| CHANGE IN OBLIGATED BALANCES                                          |
|                                                                       |
| 7310 Total new obligations 180,270,002                                |
|                                                                       |
| 7320 Total outlays (gross) (-) (4908 E-B) (180,270,002)               |
|                                                                       |
| OUTLAYS (GROSS), DETAIL                                               |
|                                                                       |
| 8697 Outlays from new mandatory authority (+) (4908E-B) 180,270,002   |
|                                                                       |
| 8700 Total outlays (gross) (+) 180,270,002                            |
|                                                                       |
| NEW BUDGET AUTHORITY AND OUTLAYS                                      |
|                                                                       |
| 8900 Budget authority (net) (+) 180,270,002                           |
|                                                                       |
| 9000 Outlays (net) (+) 180,270,002                                    |
+-----------------------------------------------------------------------+

CLOSING ENTRY

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 180,270,002                  |
|                                                                       |
| 4141 CY Borrowing Authority Realized 180,270,002                      |
|                                                                       |
| 4145 Borr Auth coverted to cash 180,270,002                           |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 180,270,002                  |
|                                                                       |
| 4201 Total Actual Resources -- Collected 180,270,002                  |
|                                                                       |
| 4148 Res realized from Borr Auth 180,270,002                          |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 3310 Cumulative results 54,878,381                                    |
|                                                                       |
| 6320 Other interest expense 54,878,381                                |
|                                                                       |
| 6610 Cost Capitalization Offset 54,878,381                            |
|                                                                       |
| 3310 Cumulative results 54,878,381                                    |
|                                                                       |
| 8801 Offset for Purchases of Cap Assets 180,270,002                   |
|                                                                       |
| 8802 Purchase of Capitalized Asset 180,270,002                        |
+-----------------------------------------------------------------------+

Post-Closing Trial Balance

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4201 Total Actual Resources -- Collected 180,270,002                  |
|                                                                       |
| 4908 Authority Outlayed not yet Disbursed 180,270,002                 |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 1820 Other Capital Asset 180,270,002                                  |
|                                                                       |
| 2531 Disc on Securities Iss by Fed Agencies 400,123,379               |
|                                                                       |
| 2530 Securities Iss by Fed Agencies 525,515,000                       |
|                                                                       |
| 2533 Amort of Dis/Prem on Sec issued 54,878,381                       |
+-----------------------------------------------------------------------+

Balance Sheet

+-----------------------------------------------------------------------+
| # **Asset**                                                           |
|                                                                       |
| 1820 Other Capital Asset 180,270,002                                  |
|                                                                       |
| **Liability**                                                         |
|                                                                       |
| 2531 Disc on Securities Iss by Fed Agencies 400,123,379               |
|                                                                       |
| 2530 Securities Iss by Fed Agencies 525,515,000                       |
|                                                                       |
| 2533 Amort of Dis/Prem on Sec issued 54,878,381                       |
|                                                                       |
| **Equity**                                                            |
+-----------------------------------------------------------------------+

+---------------------+--------------------------------------------+---+
| **II. COLLECTION OF |                                            |   |
| RENT FROM JUDCIARY  |                                            |   |
| DEPARTM             |                                            |   |
| ENT(01/94--12/94)** |                                            |   |
+=====================+============================================+===+
| **DESCRIPTION**     | # **TRANSACTION**                          |   |
+---------------------+--------------------------------------------+---+
| 1\. To record       | # **1A.**                                  |   |
| borrowing from      |                                            |   |
| public for the      | # Budgetary                                |   |
| monthly interest    |                                            |   |
| outlayed            | 4141 CY Borrowing Authority Realized       |   |
|                     | 2,584,649                                  |   |
| 1/94 1,287,725      |                                            |   |
|                     | #  4620                                    |   |
| 2/94                | Unobligated funds not sub to app 2,584,649 |   |
| [1,2                |                                            |   |
| 96,924]{.underline} | and                                        |   |
|                     |                                            |   |
| **Subtotal**        | 4148 Res realized from Borr Auth 2,584,649 |   |
| 2,584,649           |                                            |   |
|                     | 4145 Borr Auth coverted to cash 2,584,649  |   |
|                     |                                            |   |
|                     | # Proprietary                              |   |
|                     |                                            |   |
|                     | None                                       |   |
|                     |                                            |   |
|                     | **1B.**                                    |   |
|                     |                                            |   |
|                     | # Budgetary                                |   |
|                     |                                            |   |
|                     | # 4620                                     |   |
|                     | Unobligated funds not sub to app 2,584,649 |   |
|                     |                                            |   |
|                     | 4908 Authority Outlayed not yet Disbursed  |   |
|                     | 2,584,649                                  |   |
|                     |                                            |   |
|                     | # Proprietary                              |   |
|                     |                                            |   |
|                     | 6320 Other interest expense 2,584,649      |   |
|                     |                                            |   |
|                     | 2533 Amort of Dis/Prem on Sec issued       |   |
|                     | 2,584,649                                  |   |
+---------------------+--------------------------------------------+---+
| 2\. To capitalize   | # Budgetary                                |   |
| interest accrued    |                                            |   |
| for the period      | None                                       |   |
| which no lease      |                                            |   |
| payment has been    | # Proprietary                              |   |
| made. (The first    |                                            |   |
| lease payment does  | 1810 Assets Under Capital Lease 2,584,649  |   |
| not start until     |                                            |   |
| 8/94)               | 6610 Cost Capitalization Offset 2,584,649  |   |
|                     |                                            |   |
| As of 12/93 the     | 8802 Purchase of Capitalized Asset         |   |
| construction cost   | 2,584,649                                  |   |
| including the       |                                            |   |
| interest accrual is | 8801 Offset for Purchases of Cap Assets    |   |
|                     | 2,584,649                                  |   |
| 180,270,002         |                                            |   |
|                     |                                            |   |
| interest [2,584,649 |                                            |   |
| (1/95 &             |                                            |   |
| 2/95)]{.underline}  |                                            |   |
|                     |                                            |   |
| 182,854,650         |                                            |   |
+---------------------+--------------------------------------------+---+
| 3\. To record       | # Budgetary                                |   |
| anticipated         |                                            |   |
| collection of rent. | 4070 Anticipated Collections from F        |   |
|                     | Sources 17,230,000                         |   |
|                     |                                            |   |
|                     | 4450 Unapportioned Authority 17,230,000    |   |
|                     |                                            |   |
|                     | # Proprietary                              |   |
|                     |                                            |   |
|                     | None                                       |   |
+---------------------+--------------------------------------------+---+
| 4\. To record       | # Budgetary                                |   |
| anticipated         |                                            |   |
| reduction of        | # 4450 Unapportioned Authority 17,230,000  |   |
| borrowing authority |                                            |   |
| from offsetting     | 4044 Ant Reduction to BA 17,230,000        |   |
| collection.         |                                            |   |
|                     | # Proprietary                              |   |
|                     |                                            |   |
|                     | None                                       |   |
+---------------------+--------------------------------------------+---+
| 5\. To accrue       | # Budgetary                                |   |
| monthly interest    |                                            |   |
| from 3/1/94 --      | 4141 CY Borrowing Authority Realized       |   |
| 8/30/94             | 7,978,425                                  |   |
|                     |                                            |   |
| 3/94-1,306,188      | 4620 Unobligated funds not sub to app      |   |
|                     | 7,978,425                                  |   |
| 4/94-1,315,518      |                                            |   |
|                     | 4148 Res realized from Borr Auth 7,978,425 |   |
| 5/94-1,324,916      |                                            |   |
|                     | 4145 Borr Auth coverted to cash 7,978,425  |   |
| 6/94-1,334,380      |                                            |   |
|                     | 4620 Unobligated funds not sub to app      |   |
| 7/94-1,343,912      | 7,978,425                                  |   |
|                     |                                            |   |
| [8/94-1,3           | 4908 Authority Outlayed not yet Disbursed  |   |
| 53,512]{.underline} | 7,978,425                                  |   |
|                     |                                            |   |
| 7,978,425           | # Proprietary                              |   |
|                     |                                            |   |
|                     | 6320 Other interest expense 7,978,425      |   |
|                     |                                            |   |
|                     | 2140 Accrued Interest Payable 7,978,425    |   |
+---------------------+--------------------------------------------+---+
| 6\. To record a     | # Budgetary                                |   |
| semi-annual rent    |                                            |   |
| collection          | 4277 Other Actual Collections - Federal    |   |
|                     | 8,615,000                                  |   |
| \$8,615,000 was     |                                            |   |
| available when      | 4070 Anticipated Collections from F        |   |
| borrowing authority | Sources 8,615,000                          |   |
| was recorded in the |                                            |   |
| beginning (*AOC is  | #                                          |   |
| not subject to      |                                            |   |
| apportionment)*     | # Proprietary                              |   |
|                     |                                            |   |
|                     | 1010 FBWT 8,615,000                        |   |
|                     |                                            |   |
|                     | 5900 Other Revenue 8,615,000               |   |
+---------------------+--------------------------------------------+---+
| 7\. To make the     | # Budgetary                                |   |
| first semi-annual   |                                            |   |
| lease payment[^4]   | 4908 Authority Outlayed not yet Disbursed  |   |
| on 8/30/94.         | 8,615,000                                  |   |
| **Although AOC does |                                            |   |
| not prepare 1151,   | 4902 Delivered Orders -- Obligations, Pd   |   |
| nonexpenditure      | 8,615,000                                  |   |
| transfer, for debt  |                                            |   |
| payments, a special | and                                        |   |
| 224 subclasses (62  |                                            |   |
| and 87) are used to | 4044 Anticiapted Reductions to Borrowing   |   |
| identify it as      | Auth 8,615,000                             |   |
| nonexpenditure      |                                            |   |
| transfer on the     | 4146 Actual Repayment of Debt CY 8,615,000 |   |
| 6653.**             |                                            |   |
|                     | # Proprietary                              |   |
|                     |                                            |   |
|                     | 2530 Securities Iss by Fed Agencies        |   |
|                     | 8,615,000                                  |   |
|                     |                                            |   |
|                     | 2140 Accrued Interest Payable 7,978,425    |   |
|                     |                                            |   |
|                     | 2533 Amort of Dis/Prem on Sec issued       |   |
|                     | 7,978,425                                  |   |
|                     |                                            |   |
|                     | 1010 FBWT 8,615,000                        |   |
+---------------------+--------------------------------------------+---+
| 8\. To accrue       | # Budgetary                                |   |
| monthly interest    |                                            |   |
|                     | 4141 CY Borrowing Authority Realized       |   |
| 9/94 = 1,301,641    | 5,262,617                                  |   |
|                     |                                            |   |
| 10/94 = 1,310,939   | 4620 Unobligated funds not sub to app      |   |
|                     | 5,262,617                                  |   |
| #                   |                                            |   |
| # 11/94 = 1,320,303 | 4148 Res realized from Borr Auth 5,262,617 |   |
|                     |                                            |   |
| #                   | 4145 Borr Auth coverted to cash 5,262,617  |   |
| # 12/94 = 1,329,735 |                                            |   |
|                     | 4620 Unobligated funds not sub to app      |   |
| Total 5,262,617     | 5,262,617                                  |   |
|                     |                                            |   |
|                     | 4908 Authority Outlayed not yet Disbursed  |   |
|                     | 5,262,617                                  |   |
|                     |                                            |   |
|                     | # Proprietary                              |   |
|                     |                                            |   |
|                     | 6320 Other interest expense 5,262,617      |   |
|                     |                                            |   |
|                     | 2140 Accrued Interest Payable 5,262,617    |   |
+---------------------+--------------------------------------------+---+
| 9\. To record the   | [Budgetary]{.underline}                    |   |
| depreciation        |                                            |   |
| expense for the     | None                                       |   |
| year                |                                            |   |
|                     | # Proprietary                              |   |
| 182,854,650/40 =    |                                            |   |
| 4,571,366           | # 6710 Depreciation expense 4,571,366      |   |
|                     |                                            |   |
|                     | 1819 Acc Depreciation on Assets under      |   |
|                     | Capital Lease 4,571,366                    |   |
+---------------------+--------------------------------------------+---+
| 10\. To record the  | [Budgetary]{.underline}                    |   |
| adjustment of the   |                                            |   |
| anticipated         | 4620 Unoblig Fds not Sub to Apport         |   |
| accounts.           | 8,615,000                                  |   |
|                     |                                            |   |
|                     | 4070 Anticipated Coll from Fed 8,615,000   |   |
|                     |                                            |   |
|                     | 4044 Anticip Adj to Borr Auth 8,615,000    |   |
|                     |                                            |   |
|                     | 4620 Unoblig Fds not Sub to Apport         |   |
|                     | 8,615,000                                  |   |
+---------------------+--------------------------------------------+---+

II\. PRE-CLOSING TRIAL BALANCE

+--------------------------------+------------+-----------+-----------+
| BUDGETARY                      |            |           |           |
+--------------------------------+------------+-----------+-----------+
|                                | **B. Bal** | **CY      | **E.      |
|                                |            | A         | BAL**     |
|                                |            | ctivity** |           |
+--------------------------------+------------+-----------+-----------+
| # 4070 Anticipate              |            |           |           |
| d Collections from Fed Sources |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 4044 Anticipate              |            |           |           |
| d Reductions to Borrowing Auth |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 4140                         |            |           |           |
| Substitution to Borrowing Auth |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 4141 C                       |            | 1         | 1         |
| Y Borrowing Authority Realized |            | 5,825,691 | 5,825,691 |
+--------------------------------+------------+-----------+-----------+
| # 41                           |            | (8        | (8        |
| 46 Actual Repayment of Debt CY |            | ,615,000) | ,615,000) |
+--------------------------------+------------+-----------+-----------+
| # 4                            |            | (15       |           |
| 145 Borr Auth coverted to cash |            | ,825,691) |           |
+--------------------------------+------------+-----------+-----------+
| # 4148 Resource                |            | 1         |           |
| s Realized from Borrowing Auth |            | 5,825,691 |           |
+--------------------------------+------------+-----------+-----------+
| # 4149                         | 0          |           | 0         |
| Borrowing Auth Carried Forward |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 4201 To                      | 1          |           | 18        |
| tal Actual Resources Collected | 80,270,002 |           | 0,270,002 |
+--------------------------------+------------+-----------+-----------+
| # 4277 Othe                    |            | 8,615,000 | 8,615,000 |
| r Actual Collections - Federal |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 4620 Un                      |            |           |           |
| obligated funds not sub to app |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 4902                         |            | (         | (8        |
|  Delivered Orders -- Oblig, pd |            | 8,615,000 | ,615,000) |
|                                |            | )         |           |
+--------------------------------+------------+-----------+-----------+
| # 4908 Author                  | (18        | (7        | (187      |
| ity Outlayed not yet Disbursed | 0,270,002) | ,210,691) | ,480,693) |
+--------------------------------+------------+-----------+-----------+
| #                              |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # Proprietary                  |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 1                            | 1          | 2,584,649 | 18        |
| 810 Assets under Capital Lease | 80,270,002 |           | 2,854,650 |
+--------------------------------+------------+-----------+-----------+
| #                              |            | (4        | (4        |
|  1819 Accumulated Depreciation |            | ,571,366) | ,571,366) |
+--------------------------------+------------+-----------+-----------+
| #                              |            | (5        | (5        |
|  2140 Accrued Interest Payable |            | ,262,617) | ,262,617) |
+--------------------------------+------------+-----------+-----------+
| 2530 Securities Iss by Fed     | (52        | 8,615,000 | (516      |
| Agencies                       | 5,515,000) |           | ,900,000) |
|                                |            |           |           |
| #                              |            |           |           |
+--------------------------------+------------+-----------+-----------+
| 2531 Disc on Securities Iss by | 4          |           | 40        |
| Fed Agencies                   | 00,123,379 |           | 0,123,379 |
|                                |            |           |           |
| #                              |            |           |           |
+--------------------------------+------------+-----------+-----------+
| # 2533 Amortization            | (5         | (10       | (65       |
| of Dis/Prem on Securities sued | 4,878,381) | ,563,074) | ,441,455) |
+--------------------------------+------------+-----------+-----------+
| # 5900 Other Revenue           |            | (8        | (8        |
|                                |            | ,615,000) | ,615,000) |
+--------------------------------+------------+-----------+-----------+
| # 6320 Other interest expense  |            | 1         | 1         |
|                                |            | 5,825,691 | 5,825,691 |
+--------------------------------+------------+-----------+-----------+
| # 6                            |            | (2        | (2        |
| 610 Cost Capitalization Offset |            | ,584,649) | ,584,649) |
+--------------------------------+------------+-----------+-----------+
| # 6710 Depreciation expense    | #          | #         | #         |
|                                |            | 4,571,366 | 4,571,366 |
+--------------------------------+------------+-----------+-----------+
| # 8801 Offse                   | #          | # (2      | # (2      |
| t for Purchases of Cap Assets  |            | ,584,649) | ,584,649) |
+--------------------------------+------------+-----------+-----------+
| # 8802                         | #          | #         | #         |
|  Purchase of Capitalized Asset |            | 2,584,649 | 2,584,649 |
+--------------------------------+------------+-----------+-----------+
|                                |            |           |           |
+--------------------------------+------------+-----------+-----------+

II\.

+-----------------------------------------------------------------------+
| **Statement of Net cost**                                             |
|                                                                       |
| 4\. Gross cost with Public                                            |
|                                                                       |
| 6320 Other interest expense 15,825,691                                |
|                                                                       |
| 6710 Depreciation expense 4,571,366                                   |
|                                                                       |
| 6610 Cost Capitalization Offset (2,584,649)                           |
|                                                                       |
| 5\. Less Earned Revenue                                               |
|                                                                       |
| 5900 Other Revenue [(8,615,000)]{.underline}                          |
|                                                                       |
| 7 Total Net Cost 9,197,408                                            |
+-----------------------------------------------------------------------+

II

+-----------------------------------------------------------------------+
| > **STATEMENT OF FINANCING**                                          |
|                                                                       |
| 1.  Obligations incurred (4902E, 4908E-B) 15,825,691                  |
|                                                                       |
| 2.  Less: Spending Authority from offsetting Collections (4277)       |
|     [(8,615,000)]{.underline}                                         |
|                                                                       |
| 3.  Obligations Net of Offsetting Collections and Recoveries          |
|     7,210,691                                                         |
|                                                                       |
| > **11. Total Resources Used to Finance Activities                    |
| > [7,210,691]{.underline}**                                           |
| >                                                                     |
| > 15\. Purchase of assets (8802E) 2,584,649                           |
| >                                                                     |
| > **17. Total Resources Used to Finance items not part of the NC of   |
| > operation [2,584,649]{.underline}**                                 |
| >                                                                     |
| > **18. Total Resources Used to Finance the NC of Operation (11-17)   |
| > [4,626,042]{.underline}**                                           |
|                                                                       |
| 25. Component not requiring or generating resources                   |
|                                                                       |
| > Depreciation expense (6710) 4,571,366                               |
| >                                                                     |
| > 30\. Net Cost of operations 9,197,408                               |
+-----------------------------------------------------------------------+

II\.

+-----------------------------------------------------------------------+
| **SF133 Reports on Budget Execution and Budgetary Resources**         |
|                                                                       |
| 1\. Budget authority                                                  |
|                                                                       |
| B. Borrowing Authority (4141) 15,825,691                              |
|                                                                       |
| 2\. Unobligated balance                                               |
|                                                                       |
| A. Brought Forward (4149, 4201,4908B) -0-                             |
|                                                                       |
| 3\. Offsetting Collections                                            |
|                                                                       |
| A. Collected (4277E) 8,615,000                                        |
|                                                                       |
| 6\. Permanently Not Available                                         |
|                                                                       |
| C. Capital Transfers and Redemption of Debt (4146E)                   |
| [(8,615,000)]{.underline}                                             |
|                                                                       |
| 7\. Total Budgetary Resources 15,825,691                              |
|                                                                       |
| STATUS OF BUDGETARY RESOURCES                                         |
|                                                                       |
| 8\. Obligations incurred:                                             |
|                                                                       |
| A. Exempt from Apportionment (4902E, 4908E-B) 15,825,691              |
|                                                                       |
| C. Subtotal                                                           |
|                                                                       |
| 9\. Unobligated Balance (4620) [- 0 -]{.underline}                    |
|                                                                       |
| 11\. Total Status of budgetary resources 15,825,691                   |
|                                                                       |
| RELATIONSHIP OF OBLIGATIONS TO OUTLAYS                                |
|                                                                       |
| 15.Outlays                                                            |
|                                                                       |
| A. Disbursements (+) (4902E, 4908 E-B) 15,825,691                     |
|                                                                       |
| B. Collections (-) (4266, 4277) ([8,615,000)]{.underline}             |
|                                                                       |
| 15 C. Subtotal (calc 15A..15B) [\_7,210,691]{.underline}              |
|                                                                       |
| 17\. Net Outlays 7,210,691                                            |
+-----------------------------------------------------------------------+

II\. **FMS 2108: Yearend Closing Statement**

(Record Type 7 -- Subclass 962 Authority to Borrow from Public)

Year 1

+------+-----------------------------------+-------+--------------+---+
| Col  | Column Title (6,7,8 = 9,10,11)    | Main  | Borrowing    |   |
| umns |                                   |       | Auth. (962)  |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Pre-closing Unexpended Balances   | 0     | 0            |   |
| 2    | -- Treasury Supplied (Balance of  |       |              |   |
|      | borrowing authority               |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Increases and Rescissions         | 0     | 15,825,691   |   |
| 3    |                                   |       |              |   |
|      | Increases (4141E)                 |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Unobligated and Obligated Bal     |       | (15,825,691) |   |
| 4    | withdrawn/Cancel                  |       |              |   |
|      |                                   |       |              |   |
|      | Borrowings (4145E) (CY borrowing  |       |              |   |
|      | authority only???)                |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Postclosing Unexpended Balance    |       |              |   |
| 5    |                                   |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Other Authorizations              |       | 0            |   |
| 6    |                                   |       |              |   |
|      | Balances (4141E+4145E)            |       |              |   |
|      |                                   |       |              |   |
|      | Cal (2+3-4-5)                     |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Reimbursements Earned and refunds |       |              |   |
| 7    |                                   |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Unfilled Customer Orders          |       |              |   |
| 8    |                                   |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Undelivered Orders and Contracts  |       |              |   |
| 9    |                                   |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Accounts Payable and Other        | 0     |              |   |
| 10   | Liabilities                       |       |              |   |
+------+-----------------------------------+-------+--------------+---+
| Col  | Unobligated Balances              |       | 0            |   |
| 11   | (5+6+7+8-9-10)                    |       |              |   |
+------+-----------------------------------+-------+--------------+---+

+-----------------------------------------------------------------------+
| II\. [BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR               |
| YEAR]{.underline}                                                     |
|                                                                       |
| [(1994) ACTUAL COLUMN]{.underline}                                    |
|                                                                       |
| OBLIGATIONS BY PROGRAM ACTIVITY                                       |
|                                                                       |
| 1000 Total new obligations (4902E + 4908E-B) 15,825,691               |
|                                                                       |
| BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION                          |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum of 4000-6990) 15,825,691   |
|                                                                       |
| 2395 Total new obligations (-) (same as line 1000) (15,825,691)       |
|                                                                       |
| NEW BUDGET AUTHORITY (GROSS), DETAIL                                  |
|                                                                       |
| 6710 Authority to Borrow (+) (4141E) 15,825,691                       |
|                                                                       |
| 6900 Spending authority from offsetting collections (cash) (+)        |
| (4277E) 8,615,000                                                     |
|                                                                       |
| 6947 Portion applied to repay debt (-) (4146E) (8,615,000)            |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000-6990)           |
| 15,825,691                                                            |
|                                                                       |
| CHANGE IN OBLIGATED BALANCES                                          |
|                                                                       |
| 7240 Obligated balance, start of the year                             |
|                                                                       |
| 7310 Total new obligations 15,825,691                                 |
|                                                                       |
| 7320 Total outlays (gross) (-) (4902E) (4908 E-B) (15,825,691)        |
|                                                                       |
| 7440 Obligated balance, end of the year                               |
|                                                                       |
| OUTLAYS (GROSS), DETAIL                                               |
|                                                                       |
| 8697 Outlays from new mandatory authority (+) (4902E) (4908E-B)       |
| 15,825,691                                                            |
|                                                                       |
| 8700 Total outlays (gross) (+) (lines 8690-8698) 15,825,691           |
|                                                                       |
| OFFSETS                                                               |
|                                                                       |
| 8800 Federal sources (-) (4277E) (8,615,000)                          |
|                                                                       |
| NEW BUDGET AUTHORITY AND OUTLAYS                                      |
|                                                                       |
| 8900 Budget authority (net) (+) (Lines 2200, 8800-8896) 7,210,691     |
|                                                                       |
| 9000 Outlays (net) (+) (lines 8700, 8800-8845) 7,210,691              |
+-----------------------------------------------------------------------+

II\. CLOSING ENTRY

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 15,825,691                   |
|                                                                       |
| 4141 CY Borrowing Authority Realized 15,825,691                       |
|                                                                       |
| 4145 Borr Auth coverted to cash 15,825,691                            |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 15,825,691                   |
|                                                                       |
| 4201 Total Actual Resources -- Collected 15,825,691                   |
|                                                                       |
| 4148 Resources Realized from Borr Auth 15,825,691                     |
|                                                                       |
| 4146 Actual Repayment of Debt 8,615,000                               |
|                                                                       |
| 4201 Total Actual Resources -- Collected 8,615,000                    |
|                                                                       |
| 4201 Total Actual Resources -- Collected 8,615,000                    |
|                                                                       |
| 4277 Other actual collection 8,615,000                                |
|                                                                       |
| 4902 Delivered Orders -- Oblig, pd 8,615,000                          |
|                                                                       |
| 4201 Total Actual Resources -- Collected 8,615,000                    |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 3310 Cumulative results 20,397,057                                    |
|                                                                       |
| 6320 Other interest expense 15,825,691                                |
|                                                                       |
| 6710 Depreciation expense 4,571,366                                   |
|                                                                       |
| 5900 Other Revenue 8,615,000                                          |
|                                                                       |
| 6610 Cost Capitalization Offset 2,584,649                             |
|                                                                       |
| 3310 Cumulative results 11,199,649                                    |
|                                                                       |
| 8801 Offset for Purchases of Cap Assets 2,584,649                     |
|                                                                       |
| 8802 Purchase of Capitalized Asset 2,584,649                          |
+-----------------------------------------------------------------------+

II\. Post-Closing Trial Balance

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4201 Total Actual Resources -- Collected 187,480,693                  |
|                                                                       |
| 4908 Authority Outlayed not yet Disbursed 187,480,693                 |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 1810 Other Capital Asset 182,854,650                                  |
|                                                                       |
| 1819 Acc Depreciation 4,571,366                                       |
|                                                                       |
| 2140 Accrued Interest Payable 5,262,617                               |
|                                                                       |
| 2531 Disc on Securities Iss by Fed Agencies 400,123,379               |
|                                                                       |
| 2530 Securities Iss by Fed Agencies 516,900,000                       |
|                                                                       |
| 2533 Amort of Dis/Prem on Sec issued 65,441,455                       |
|                                                                       |
| 3310 Cumulative results of operations 9,197,408                       |
+-----------------------------------------------------------------------+

+---------------------+---------------------------------------------+---+
| **III. COLLECTION   |                                             |   |
| OF RENT FROM The    |                                             |   |
| JUDCIARY            |                                             |   |
| (01/95--12/95)**    |                                             |   |
+=====================+=============================================+===+
| **DESCRIPTION**     | **TRANSACTIONS**                            |   |
+---------------------+---------------------------------------------+---+
| 1\. To record       | # Budgetary                                 |   |
| anticipated         |                                             |   |
| collection of rent  | 4070 Anticipated Collections from F Sources |   |
|                     | 17,230,000                                  |   |
|                     |                                             |   |
|                     | 4450 Unapportioned Authority 17,230,000     |   |
|                     |                                             |   |
|                     | # Proprietary                               |   |
|                     |                                             |   |
|                     | None                                        |   |
+---------------------+---------------------------------------------+---+
| 2\. To record       | # Budgetary                                 |   |
| anticipated         |                                             |   |
| reduction of        | # 4450 Unapportioned Authority 17,230,000   |   |
| borrowing authority |                                             |   |
| from the offsetting | #  4044 Ant                                 |   |
| collection (rent).  | icipated Reductions to Borr Auth 17,230,000 |   |
|                     |                                             |   |
|                     | # Proprietary                               |   |
|                     |                                             |   |
|                     | None                                        |   |
+---------------------+---------------------------------------------+---+
| 3\. To accrue       | # Budgetary                                 |   |
| monthly interest    |                                             |   |
|                     | 4141 CY Borrowing Auth Realized 2,688,033   |   |
| 1/95 1,339,233      |                                             |   |
|                     | #  4620                                     |   |
| 2/95                |  Unobligated funds not sub to app 2,688,033 |   |
| [1,3                |                                             |   |
| 48,800]{.underline} | 4148 Res realized from Borr Auth 2,688,033  |   |
|                     |                                             |   |
| 2,688,033           | 4145 Borr Auth coverted to cash 2,688,033   |   |
|                     |                                             |   |
|                     | 4620 Unobligated funds not sub to app       |   |
|                     | 2,688,033                                   |   |
|                     |                                             |   |
|                     | 4908 Authority Outlayed not yet Disbursed   |   |
|                     | 2,688,033                                   |   |
|                     |                                             |   |
|                     | # Proprietary                               |   |
|                     |                                             |   |
|                     | 6320 Other interest expense 2,688,033       |   |
|                     |                                             |   |
|                     | #  2140 Accrued Interest Payable 2,688,033  |   |
+---------------------+---------------------------------------------+---+
| 4\. To record a     | # Budgetary                                 |   |
| semi-annual rent    |                                             |   |
| collection          | 4277 Other Actual Collections - Federal     |   |
|                     | 8,615,000                                   |   |
| \$8,615,000 was     |                                             |   |
| available when      | 4070 Anticipated Collections from F Sources |   |
| borrowing authority | 8,615,000                                   |   |
| was recorded in the |                                             |   |
| beginning (**AOC is | # Proprietary                               |   |
| not subject to      |                                             |   |
| apportionment)**    | 1010 FBWT 8,615,000                         |   |
|                     |                                             |   |
|                     | 5900 Other Revenue 8,615,000                |   |
+---------------------+---------------------------------------------+---+
| 5\. To make a       | # Budgetary                                 |   |
| semi-annual lease   |                                             |   |
| payment on 2/95.    | 4908 Authority Outlayed not yet Disbursed   |   |
|                     | 8,615,000                                   |   |
| 9-12/95 5,262,617   |                                             |   |
|                     | 4902 Delivered Orders -- Obligations, Pd    |   |
| 1/95 1,339,233      | 8,615,000                                   |   |
|                     |                                             |   |
| 2/95                | and                                         |   |
| [1,3                |                                             |   |
| 48,800]{.underline} | 4044 Anticiapted Reductions to Borrowing    |   |
|                     | Auth 8,615,000                              |   |
| 7,950,650           |                                             |   |
|                     | 4146 Actual Repayment of Debt, CY 8,615,000 |   |
|                     |                                             |   |
|                     | # Proprietary                               |   |
|                     |                                             |   |
|                     | 2530 Securities Iss by Fed Agencies         |   |
|                     | 8,615,000                                   |   |
|                     |                                             |   |
|                     | 2140 Accrued Interest Payable 7,950,650     |   |
|                     |                                             |   |
|                     | 2533 Amort of Dis/Prem on Sec issued        |   |
|                     | 7,950,650                                   |   |
|                     |                                             |   |
|                     | 1010 FBWT 8,615,000                         |   |
+---------------------+---------------------------------------------+---+
| 6\. To accrued      | # Budgetary                                 |   |
| monthly interest    |                                             |   |
|                     | 4141 CY Borrowing Auth Realized 7,921,662   |   |
| 3/95-8/95           |                                             |   |
|                     | 4620 Unobligated funds not sub to app       |   |
| 3/95 1,296,895      | 7,921,662                                   |   |
|                     |                                             |   |
| 4/95 1,306,159      | 4148 Res realized from Borr Auth 7,921,662  |   |
|                     |                                             |   |
| 5/95 1,315,489      | 4145 Borr Auth coverted to cash 7,921,662   |   |
|                     |                                             |   |
| 6/95 1,324,886      | 4620 Unobligated funds not sub to app       |   |
|                     | 7,921,662                                   |   |
| 7/95 1,334,351      |                                             |   |
|                     | 4908 Authority Outlayed not yet Disbursed   |   |
| [8/95               | 7,921,662                                   |   |
| 1,3                 |                                             |   |
| 43,882]{.underline} | # Proprietary                               |   |
|                     |                                             |   |
| 7,921,662           | 6320 Other interest expense 7,921,662       |   |
|                     |                                             |   |
|                     | #  2140 Accrued Interest Payable 7,921,662  |   |
+---------------------+---------------------------------------------+---+
| 7\. To record a     | # Budgetary                                 |   |
| semi-annual rent    |                                             |   |
| collection          | 4277 Other Actual Collections - Federal     |   |
|                     | 8,615,000                                   |   |
| \$8,615,000 was     |                                             |   |
| available when      | 4070 Anticipated Collections from F Sources |   |
| borrowing authority | 8,615,000                                   |   |
| was recorded in the |                                             |   |
| beginning (**AOC is | # Proprietary                               |   |
| not subject to      |                                             |   |
| apportionment)**    | 1010 FBWT 8,615,000                         |   |
|                     |                                             |   |
|                     | 5900 Other Revenue 8,615,000                |   |
+---------------------+---------------------------------------------+---+
| 8\. To make a       | # Budgetary                                 |   |
| semi-annual lease   |                                             |   |
| payment on 8/95.    | 4908 Authority Outlayed not yet Disbursed   |   |
|                     | 8,615,000                                   |   |
|                     |                                             |   |
|                     | #  4902 De                                  |   |
|                     | livered Orders -- Obligations, Pd 8,615,000 |   |
|                     |                                             |   |
|                     | and                                         |   |
|                     |                                             |   |
|                     | 4044 Anticiapted Reductions to Borrowing    |   |
|                     | Auth 8,615,000                              |   |
|                     |                                             |   |
|                     | 4146 Actual Repayment of Debt, CY 8,615,000 |   |
|                     |                                             |   |
|                     | # Proprietary                               |   |
|                     |                                             |   |
|                     | 2530 Securities Iss by Fed Agencies         |   |
|                     | 8,615,000                                   |   |
|                     |                                             |   |
|                     | 2140 Accrued Interest Payable 7,921,662     |   |
|                     |                                             |   |
|                     | 2533 Amort of Dis/Prem on Sec issued        |   |
|                     | 7,921,662                                   |   |
|                     |                                             |   |
|                     | 1010 FBWT 8,615,000                         |   |
+---------------------+---------------------------------------------+---+
| 9\. To accrue       | # Budgetary                                 |   |
| monthly interest    |                                             |   |
|                     | 4141 CY Borrowing Auth Realized 5,223,406   |   |
| 9/95 = 1,291,942    |                                             |   |
|                     | 4620 Unobligated funds not sub to app       |   |
| 10/95 = 1,301,171   | 5,223,406                                   |   |
|                     |                                             |   |
| #                   | 4148 Res realized from Borr Auth 5,223,406  |   |
| # 11/95 = 1,310,466 |                                             |   |
|                     | 4145 Borr Auth coverted to cash 5,223,406   |   |
| #                   |                                             |   |
| # 12/95 = 1,319,827 | 4620 Unobligated funds not sub to app       |   |
|                     | 5,223,406                                   |   |
| Total 5,223,406     |                                             |   |
|                     | 4908 Authority Outlayed not yet Disbursed   |   |
|                     | 5,223,406                                   |   |
|                     |                                             |   |
|                     | # Proprietary                               |   |
|                     |                                             |   |
|                     | 6320 Other interest expense 5,223,406       |   |
|                     |                                             |   |
|                     | 2140 Accrued Interest Payable 5,223,406     |   |
+---------------------+---------------------------------------------+---+
| 10\. To record the  | [Budgetary]{.underline}                     |   |
| depreciation        |                                             |   |
| expense for the     | # None                                      |   |
| year                |                                             |   |
|                     | #                                           |   |
| 182,854,650/40 =    |                                             |   |
| 4,571,366           | # Proprietary                               |   |
|                     |                                             |   |
|                     | # 6710 Depreciation expense 4,571,366       |   |
|                     |                                             |   |
|                     | 1819 Acc Dep on Assets under Capital Lease  |   |
|                     | 4,571,366                                   |   |
+---------------------+---------------------------------------------+---+

III\. PRE-CLOSING TRIAL BALANCE

+----------------------------+-----------+----------+-----------------+
| **Budgetary**              |           |          |                 |
+----------------------------+-----------+----------+-----------------+
|                            | **B.      | **CY     | **E. BAL**      |
|                            | Bal**     | Ac       |                 |
|                            |           | tivity** |                 |
+----------------------------+-----------+----------+-----------------+
| # 4141 CY Bo               |           | 15       | 15,833,101      |
| rrowing Authority Realized |           | ,833,101 |                 |
+----------------------------+-----------+----------+-----------------+
| # 4146 A                   |           | (17,     | (17,230,000)    |
| ctual Repayment of Debt CY |           | 230,000) |                 |
+----------------------------+-----------+----------+-----------------+
| # 4145                     |           | (15,     | (15,833,101)    |
| Borr Auth coverted to cash |           | 833,101) |                 |
+----------------------------+-----------+----------+-----------------+
| # 4148 Resources Re        |           | 15       | 15,833,101      |
| alized from Borrowing Auth |           | ,833,101 |                 |
+----------------------------+-----------+----------+-----------------+
| # 4149 Borr                | 0         |          | 0               |
| owing Auth Carried Forward |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 4201 Total               | 18        |          | 187,480,693     |
| Actual Resources Collected | 7,480,693 |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 4277 Other Ac            |           | 17       | 17,230,000      |
| tual Collections - Federal |           | ,230,000 |                 |
+----------------------------+-----------+----------+-----------------+
| # 4620 Unobli              |           |          |                 |
| gated funds not sub to app |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 4902 Del                 |           | (17,     | (17,230,000)    |
| ivered Orders -- Oblig, pd |           | 230,000) |                 |
+----------------------------+-----------+----------+-----------------+
| # 4908 Authority           | (187      | 1        | (186,083,794)   |
| Outlayed not yet Disbursed | ,480,693) | ,396,899 |                 |
+----------------------------+-----------+----------+-----------------+
| #                          |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # **Proprietary**          |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 113                      |           |          |                 |
| 0 Funds Held by the Public |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 1810 Capital Assets      | 18        |          | 182,854,650     |
|                            | 2,854,650 |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 1819 Acc Depreciation    | (4        | (4,      | (4,571,366)     |
|                            | ,571,366) | 571,366) |                 |
+----------------------------+-----------+----------+-----------------+
| # 214                      | (5        | 39,211   | (5,223,406)     |
| 0 Accrued Interest Payable | ,262,617) |          |                 |
+----------------------------+-----------+----------+-----------------+
| 2530 Securities Iss by Fed | (516      | 17       | 17,230,000      |
| Agencies                   | ,900,000) | ,230,000 |                 |
|                            |           |          |                 |
| #                          |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| 2531 Disc on Securities    | 40        |          | 400,123,379     |
| Iss by Fed Agencies        | 0,123,379 |          |                 |
|                            |           |          |                 |
| #                          |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 2533 Amortization of Dis | (65       | (15,     | 81,313,767      |
| /Prem on Securities Issued | ,441,455) | 872,312) |                 |
+----------------------------+-----------+----------+-----------------+
| # 5310 Interest income     |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| # 5900 Other Revenue       |           | (17,     | (17,230,000)    |
|                            |           | 230,000) |                 |
+----------------------------+-----------+----------+-----------------+
| # 6                        |           | 15       | 15,833,101      |
| 320 Other interest expense |           | ,833,101 |                 |
+----------------------------+-----------+----------+-----------------+
| #                          |           | 4        | 4,571,366       |
|  6710 Depreciation expense |           | ,571,366 |                 |
+----------------------------+-----------+----------+-----------------+
| # 3310 Cumulative Results  | 9,197,408 |          | 9,197,408       |
+----------------------------+-----------+----------+-----------------+
| #                          |           |          |                 |
+----------------------------+-----------+----------+-----------------+
| #                          |           |          |                 |
+----------------------------+-----------+----------+-----------------+

III

+-----------------------------------------------------------------------+
| **STATEMENT OF NET COST**                                             |
|                                                                       |
| 4\. Gross Costs with Public                                           |
|                                                                       |
| 6320 Other interest expense 15,833,101                                |
|                                                                       |
| 6710 Depreciation expense 4,571,366                                   |
|                                                                       |
| 5\. Less: Earned revenue from Public                                  |
|                                                                       |
| 5900 Other revenue [(17,230,000)]{.underline}                         |
|                                                                       |
| 7\. Total Net Cost 3,1474,467                                         |
+-----------------------------------------------------------------------+

III\.

+-----------------------------------------------------------------------+
| > **Statement of financing**                                          |
| >                                                                     |
| > 1\. Obligations incurred (4902E, 4908E-B) 15,833,101                |
|                                                                       |
| 2.  Less: Spending Authority from offsetting Collections (4277)       |
|     [(17,230,000)]{.underline}                                        |
|                                                                       |
| 3.  Obligations Net of Offsetting Collections and Recoveries          |
|     (1,396,899)                                                       |
|                                                                       |
| > **11. Total Resources Used to Finance Activities                    |
| > [(1,396,899)]{.underline}**                                         |
| >                                                                     |
| > 15\. Purchase of assets (1810) 0                                    |
| >                                                                     |
| > **17. Total Resources Used to Finance items not part of the NC of   |
| > operation 0**                                                       |
| >                                                                     |
| > **18. Total Resources Used to Finance the NC of Operation (11-17)   |
| > [(1,396,899)]{.underline}**                                         |
|                                                                       |
| 26. Component not requiring or generating resources                   |
|                                                                       |
| > Depreciation expense (6710) 4,571,366                               |
| >                                                                     |
| > 30\. Net Cost of operations 3,174,467                               |
+-----------------------------------------------------------------------+

III\.

+-----------------------------------------------------------------------+
| **SF133 Reports on Budget Execution and Budgetary Resources**         |
|                                                                       |
| 1\. Budget authority                                                  |
|                                                                       |
| B. Borrowing Authority (4141) 15,833,101                              |
|                                                                       |
| 2\. Unobligated balance                                               |
|                                                                       |
| A. Brought Forward (4149, 4201,4908B) -0-                             |
|                                                                       |
| 3\. Offsetting Collections                                            |
|                                                                       |
| A. Collected (4277E) 17,230,000                                       |
|                                                                       |
| 6\. Permanently not Available                                         |
|                                                                       |
| C. Capital Transfers and Redemption of debt (4146E)                   |
| [(17,230,000)]{.underline}                                            |
|                                                                       |
| 7\. Total Budgetary Resources 15,833,101                              |
|                                                                       |
| STATUS OF BUDGETARY RESOURCES                                         |
|                                                                       |
| 8\. Obligations incurred:                                             |
|                                                                       |
| A. Exempt from Apportionment (4902E, 4908E-B) 15,833,101              |
|                                                                       |
| C. Subtotal                                                           |
|                                                                       |
| 11\. Total Status of budgetary resources 15,833,101                   |
|                                                                       |
| RELATIONSHIP OF OBLIGATIONS TO OUTLAYS                                |
|                                                                       |
| 15.Outlays                                                            |
|                                                                       |
| A. Disbursements (+) (4902E, 4908 E-B) 15,833,101                     |
|                                                                       |
| B. Collections (-) (4277) (17,230,000)                                |
|                                                                       |
| 4.  C. Subtotal (calc 15A..15B) [\_\_\_ \_]{.underline}               |
|                                                                       |
| 17\. Net Outlays (1,396,899)                                          |
+-----------------------------------------------------------------------+

III\. **FMS 2108: Yearend Closing Statement**

(Record Type 7 -- Subclass 962 Authority to Borrow from Public)

Year 1

+------+------------------------------------+-------+--------------+---+
| Col  | Column Title (6,7,8 = 9,10,11)     | Main  | Borrowing    |   |
| umns |                                    |       | Auth. (962)  |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Pre-closing Unexpended Balances -- | 0     | 0            |   |
| 2    | Treasury Supplied (Balance of      |       |              |   |
|      | borrowing authority                |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Increases and Rescissions          | 0     | 15,833,101   |   |
| 3    |                                    |       |              |   |
|      | Increases (4141E)                  |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Unobligated and Obligated Bal      |       | (15,833,101) |   |
| 4    | withdrawn/Cancel                   |       |              |   |
|      |                                    |       |              |   |
|      | Borrowings (4145E) (CY borrowing   |       |              |   |
|      | authority only???)                 |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Postclosing Unexpended Balance     |       |              |   |
| 5    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Other Authorizations               |       | 0            |   |
| 6    |                                    |       |              |   |
|      | Balances (4141E+4145E)             |       |              |   |
|      |                                    |       |              |   |
|      | Cal (2+3-4-5)                      |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Reimbursements Earned and refunds  |       |              |   |
| 7    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Unfilled Customer Orders           |       |              |   |
| 8    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Undelivered Orders and Contracts   |       |              |   |
| 9    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Accounts Payable and Other         | 0     |              |   |
| 10   | Liabilities                        |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Unobligated Balances               |       | 0            |   |
| 11   | (5+6+7+8-9-10)                     |       |              |   |
+------+------------------------------------+-------+--------------+---+

+-----------------------------------------------------------------------+
| III.[BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR                |
| YEAR]{.underline}                                                     |
|                                                                       |
| [(1995) ACTUAL COLUMN]{.underline}                                    |
|                                                                       |
| OBLIGATIONS BY PROGRAM ACTIVITY                                       |
|                                                                       |
| 1000 Total new obligations (4902E + 4908E-B) 15,833,101               |
|                                                                       |
| BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION                          |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum of 4000-6990) 15,833,101   |
|                                                                       |
| 2395 Total new obligations (-) (same as line 1000) (15,833,101)       |
|                                                                       |
| NEW BUDGET AUTHORITY (GROSS), DETAIL                                  |
|                                                                       |
| 6710 Authority to Borrow (+) (4141E) 15,833,101                       |
|                                                                       |
| 6900 Spending authority from offsetting collections (cash) (+)        |
| (4277E) 17,230,000                                                    |
|                                                                       |
| 6947 Portion Applied to Repay the Debt (-) (4146E) (17,230,000)       |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000-6990)           |
| 15,833,101                                                            |
|                                                                       |
| CHANGE IN OBLIGATED BALANCES                                          |
|                                                                       |
| 7310 Total new obligations (same as P&F line 1000) 15,833,101         |
|                                                                       |
| 7320 Total outlays (gross) (-) (4902E) (4908 E-B) (15,833,101)        |
|                                                                       |
| OUTLAYS (GROSS), DETAIL                                               |
|                                                                       |
| 8697 Outlays from new mandatory authority (+) (4902E) (4908E-B)       |
| 15,833,101                                                            |
|                                                                       |
| 8700 Total outlays (gross) (+) 15,833,101                             |
|                                                                       |
| OFFSETS                                                               |
|                                                                       |
| 8800 Federal sources (-) (4277E) (17,230,000)                         |
|                                                                       |
| NEW BUDGET AUTHORITY AND OUTLAYS                                      |
|                                                                       |
| 8900 Budget authority (net) (+) (2200, 8800-8896) (1,396,899)         |
|                                                                       |
| 9000 Outlays (net) (+) (8700, 8800-8845) (1,396,899)                  |
+-----------------------------------------------------------------------+

III\. CLOSING ENTRY

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 15,833,101                   |
|                                                                       |
| 4141 CY Borrowing Authority Realized 15,833,101                       |
|                                                                       |
| 4145 Borr Auth coverted to cash 15,833,101                            |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 15,833,101                   |
|                                                                       |
| 4201 Total Actual Resources -- Collected 15,833,101                   |
|                                                                       |
| 4148 Resources Realized from Borr auth 15,833,101                     |
|                                                                       |
| 4201 Total Actual Resources -- Collected 17,230,000                   |
|                                                                       |
| 4277 Other Actual Coll NF 17,230,000                                  |
|                                                                       |
| 4902 Delivered Orders -- Oblig, pd 17,230,000                         |
|                                                                       |
| 4201 Total Actual Resources -- Collected 17,230,000                   |
|                                                                       |
| 4146 Actual repayment of debt CY 17,230,000                           |
|                                                                       |
| 4201 Total Actual Resources -- Collected 17,230,000                   |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 3310 Cumulative results 20,404,467                                    |
|                                                                       |
| 6320 Other interest expense 15,833,101                                |
|                                                                       |
| 6710 Depreciation exp 4,571,366                                       |
|                                                                       |
| 5900 Other Revenue 17,230,000                                         |
|                                                                       |
| 3310 Cumulative results 17,230,000                                    |
+-----------------------------------------------------------------------+

III\. Post-Closing Trial Balance

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4201 Total Actual Resources -- Collected 186,083,794                  |
|                                                                       |
| 4908 Authority Outlayed not yet Disbursed 186,083,794                 |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 1810 Other Capital Asset 182,854,650                                  |
|                                                                       |
| 1819 Acc Depreciation 9,142,732                                       |
|                                                                       |
| 2140 Acc Interest Payable 5,223,406                                   |
|                                                                       |
| 2531 Disc on Securities Iss by Fed Agencies 400,123,379               |
|                                                                       |
| 2530 Securities Iss by Fed Agencies 499,670,000                       |
|                                                                       |
| 2533 Amort of Dis/Prem on Sec issued 81,313,767                       |
|                                                                       |
| 3310 Cumulative results of operations 12,371,875                      |
+-----------------------------------------------------------------------+

+-------------------+--------------------------------------------+----+
| **IV. COLLECTION  |                                            |    |
| OF RENT FROM The  |                                            |    |
| JUDCIARY          |                                            |    |
| (01/02-12/02)**   |                                            |    |
+===================+============================================+====+
| **DESCRIPTION**   | **TRANSACTIONS**                           |    |
+-------------------+--------------------------------------------+----+
| 1\. To record     | # Budgetary                                |    |
| anticipated       |                                            |    |
| collection of     | 4070 Anticipated Collections from F        |    |
| rent              | Sources 17,230,000                         |    |
|                   |                                            |    |
|                   | 4450 Unapportioned Authority 17,230,000    |    |
|                   |                                            |    |
|                   | # Proprietary                              |    |
|                   |                                            |    |
|                   | None                                       |    |
+-------------------+--------------------------------------------+----+
| 2\. To record     | # Budgetary                                |    |
| anticipated       |                                            |    |
| reduction of      | # 4450 Unapportioned Authority 17,230,000  |    |
| borrowing         |                                            |    |
| authority from    | #  4044 Anticipat                          |    |
| offsetting        | ed Reductions to Borrowing Auth 17,230,000 |    |
| collections.      |                                            |    |
|                   | # Proprietary                              |    |
|                   |                                            |    |
|                   | None                                       |    |
+-------------------+--------------------------------------------+----+
| 3\. To accrue     | # Budgetary                                |    |
| monthly interest  |                                            |    |
|                   | 4141 CY Borrowing Authority Realized       |    |
| 1/02 = 1,247,661  | 2,504,234                                  |    |
|                   |                                            |    |
| 2/02 =            | 4620 Unobligated funds not sub to app      |    |
| [1,256            | 2,504,234                                  |    |
| ,573]{.underline} |                                            |    |
|                   | 4148 Res realized from Borr Auth 2,504,234 |    |
| 2,504,234         |                                            |    |
|                   | 4145 Borr Auth coverted to cash 2,504,234  |    |
|                   |                                            |    |
|                   | 4620 Unobligated funds not sub to app      |    |
|                   | 2,504,234                                  |    |
|                   |                                            |    |
|                   | 4908 Authority Outlayed not yet Disbursed  |    |
|                   | 2,504,234                                  |    |
|                   |                                            |    |
|                   | # Proprietary                              |    |
|                   |                                            |    |
|                   | 6320 Other interest expense 2,504,234      |    |
|                   |                                            |    |
|                   | #  2140 Accrued Interest Payable 2,504,234 |    |
+-------------------+--------------------------------------------+----+
| 4\. To record a   | # Budgetary                                |    |
| semi-annual rent  |                                            |    |
| collection        | 4277 Other Actual Collections - Federal    |    |
|                   | 8,615,000                                  |    |
| \$8,615,000 was   |                                            |    |
| available and     | 4070 Anticipated Collections from F        |    |
| allotted when     | Sources 8,615,000                          |    |
| borrowing         |                                            |    |
| authority was     | # Proprietary                              |    |
| recorded in the   |                                            |    |
| beginning (*AOC   | 1010 FBWT 8,615,000                        |    |
| is not subject to |                                            |    |
| apportionment)*   | 5900 Other Revenue 8,615,000               |    |
+-------------------+--------------------------------------------+----+
| 5\. To make a     | # Budgetary                                |    |
| semi-annual lease |                                            |    |
| payment on 2/02.  | 4908 Authority Outlayed not yet Disbursed  |    |
|                   | 8,615,000                                  |    |
| 9/01 1,212,638    |                                            |    |
|                   | 4902 Delivered Orders -- Obligations, Pd   |    |
| 10/01 1,221,301   | 8,615,000                                  |    |
|                   |                                            |    |
| 11/01 1,230,025   | and                                        |    |
|                   |                                            |    |
| 12/01             | 4044 Anticiapted Reductions to Borrowing   |    |
| [1,238            | Auth 8,615,000                             |    |
| ,811]{.underline} |                                            |    |
|                   | 4146 Actual Repayment of Debt, CY          |    |
| 4,902,775         | 8,615,000                                  |    |
|                   |                                            |    |
| 1/02 1,247,661    | # Proprietary                              |    |
|                   |                                            |    |
| 2/02              | 2530 Securities Iss by Fed Agencies        |    |
| [1,256            | 8,615,000                                  |    |
| ,573]{.underline} |                                            |    |
|                   | 2140 Accrued Interest Payable 7,407,009    |    |
| 2,504,234         |                                            |    |
|                   | 2533 Amort of Dis/Prem on Sec issued       |    |
| 7,470,009         | 7,407,009                                  |    |
|                   |                                            |    |
|                   | 1010 FBWT 8,615,000                        |    |
+-------------------+--------------------------------------------+----+
| 6\. To record a   | # Budgetary                                |    |
| semi-annual rent  |                                            |    |
| collection        | 4277 Other Actual Collections - Federal    |    |
|                   | 8,615,000                                  |    |
| \$8,615,000 was   |                                            |    |
| available when    | 4070 Anticipated Collections from F        |    |
| borrowing         | Sources 8,615,000                          |    |
| authority was     |                                            |    |
| recorded in the   | # Proprietary                              |    |
| beginning (*AOC   |                                            |    |
| is not subject to | 1010 FBWT 8,615,000                        |    |
| apportionment)*   |                                            |    |
|                   | 5900 Other Revenue 8,615,000               |    |
+-------------------+--------------------------------------------+----+
| 7\. To accrue     | # Budgetary                                |    |
| monthly interest  |                                            |    |
| 3/02-8/02         | 4141 CY Borrowing Authority Realized       |    |
|                   | 7,354,301                                  |    |
|                   |                                            |    |
|                   | 4620 Unobligated funds not sub to app      |    |
|                   | 7,354,301                                  |    |
|                   |                                            |    |
|                   | 4148 Res realized from Borr Auth 7,354,301 |    |
|                   |                                            |    |
|                   | 4145 Borr Auth coverted to cash 7,354,301  |    |
|                   |                                            |    |
|                   | 4620 Unobligated funds not sub to app      |    |
|                   | 7,354,301                                  |    |
|                   |                                            |    |
|                   | 4908 Authority Outlayed not yet Disbursed  |    |
|                   | 7,354,301                                  |    |
|                   |                                            |    |
|                   | # Proprietary                              |    |
|                   |                                            |    |
|                   | 6320 Other interest expense 7,354,301      |    |
|                   |                                            |    |
|                   | 2140 Accrued Interest Payable 7,354,301    |    |
|                   |                                            |    |
|                   | #                                          |    |
+-------------------+--------------------------------------------+----+
| 8\. To make a     | # Budgetary                                |    |
| semi-annual lease |                                            |    |
| payment on 8/02   | 4908 Authority Outlayed not yet Disbursed  |    |
|                   | 8,615,000                                  |    |
| 3/02-8/02         |                                            |    |
| 7,354,301         | #  4902 Del                                |    |
|                   | ivered Orders -- Obligations, Pd 8,615,000 |    |
|                   |                                            |    |
|                   | and                                        |    |
|                   |                                            |    |
|                   | 4044 Anticiapted Reductions to Borrowing   |    |
|                   | Auth 8,615,000                             |    |
|                   |                                            |    |
|                   | 4146 Actual Repayment of Debt, CY          |    |
|                   | 8,615,000                                  |    |
|                   |                                            |    |
|                   | # Proprietary                              |    |
|                   |                                            |    |
|                   | 2530 Securities Iss by Fed Agencies        |    |
|                   | 8,615,000                                  |    |
|                   |                                            |    |
|                   | 2140 Accrued Interest Payable 7,354,301    |    |
|                   |                                            |    |
|                   | 2533 Amort of Dis/Prem on Sec issued       |    |
|                   | 7,354,301                                  |    |
|                   |                                            |    |
|                   | 1010 FBWT 8,615,000                        |    |
+-------------------+--------------------------------------------+----+
| 9\. To accrue     | # Budgetary                                |    |
| monthly interest  |                                            |    |
|                   | 4141 CY Borrowing Authority Realized       |    |
| 9/02 = 1,195,004  | 4,831,478                                  |    |
|                   |                                            |    |
| 10/02 = 1,203,540 | 4620 Unobligated funds not sub to app      |    |
|                   | 4,831,478                                  |    |
| ##                |                                            |    |
| 11/02 = 1,212,137 | 4148 Res realized from Borr Auth 4,831,478 |    |
|                   |                                            |    |
| ##                | 4145 Borr Auth coverted to cash 4,831,478  |    |
| 12/02 = 1,220,796 |                                            |    |
|                   | 4620 Unobligated funds not sub to app      |    |
| Total 4,831,478   | 4,831,478                                  |    |
|                   |                                            |    |
|                   | 4908 Authority Outlayed not yet Disbursed  |    |
|                   | 4,831,478                                  |    |
|                   |                                            |    |
|                   | # Proprietary                              |    |
|                   |                                            |    |
|                   | 6320 Other interest expense 4,831,478      |    |
|                   |                                            |    |
|                   | 2140 Accrued Interest Payable 4,831,478    |    |
+-------------------+--------------------------------------------+----+
| 10\. To record    | [Budgetary]{.underline}                    |    |
| the depreciation  |                                            |    |
| expense for the   | # None                                     |    |
| year              |                                            |    |
|                   | #                                          |    |
| 182,854,650/40 =  |                                            |    |
| 4,571,366         | # Proprietary                              |    |
|                   |                                            |    |
|                   | # 6710 Depreciation expense 4,571,366      |    |
|                   |                                            |    |
|                   | 1819 Acc Dep on Assets under Capital Lease |    |
|                   | 4,571,366                                  |    |
+-------------------+--------------------------------------------+----+

IV\. PRE-CLOSING TRIAL BALANCE

+----------------------------+-----------+------------+--------------+
| **Budgetary**              |           |            |              |
+----------------------------+-----------+------------+--------------+
|                            | **B.      | **CY       | **E. BAL**   |
|                            | Bal**     | Activity** |              |
+----------------------------+-----------+------------+--------------+
| # 4070 Anticipated Co      |           |            |              |
| llections from Fed Sources |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 4141 CY Bo               |           | 14,690,013 | 14,690,013   |
| rrowing Authority Realized |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 414                      |           | (1         | (17,230,000) |
| 6 Actual Repayment of Debt |           | 7,230,000) |              |
+----------------------------+-----------+------------+--------------+
| # 4145                     |           | (1         | (14,690,013) |
| Borr Auth coverted to cash |           | 4,690,013) |              |
+----------------------------+-----------+------------+--------------+
| # 4148 Resources Re        |           | 14,690,013 | 14,690,013   |
| alized from Borrowing Auth |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 4149 Borr                | 0         |            | 0            |
| owing Auth Carried Forward |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 4201 Total               | 18        |            | 186,083,794  |
| Actual Resources Collected | 6,083,794 |            |              |
+----------------------------+-----------+------------+--------------+
| # 4277 Other Ac            |           | 17,230,000 | 17,230,000   |
| tual Collections - Federal |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 4620 Unobli              |           |            |              |
| gated funds not sub to app |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 4902 Del                 |           | (1         | (17,230,000) |
| ivered Orders -- Oblig, pd |           | 7,230,000) |              |
+----------------------------+-----------+------------+--------------+
| # 4908 Authority           | (186      | 2,539,987  | (            |
| Outlayed not yet Disbursed | ,083,794) |            | 183,543,807) |
+----------------------------+-----------+------------+--------------+
| #                          |           |            |              |
+----------------------------+-----------+------------+--------------+
| #                          |           |            |              |
|                            |           |            |              |
| **PROPRIETARY**            |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 113                      |           |            |              |
| 0 Funds Held by the Public |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 1810 Capital Assets      | 18        |            | 182,854,650  |
|                            | 2,854,650 |            |              |
+----------------------------+-----------+------------+--------------+
| # 1819 Acc Depreciation    | (9        | (          | (13,714,098) |
|                            | ,142,732) | 4,571,366) |              |
+----------------------------+-----------+------------+--------------+
| # 214                      | (5        | 71,297     | (5,152,109)  |
| 0 Accrued Interest Payable | ,223,406) |            |              |
+----------------------------+-----------+------------+--------------+
| 2530 Securities Iss by Fed | (499      | 17,230,000 | (            |
| Agencies                   | ,670,000) |            | 482,440,000) |
|                            |           |            |              |
| #                          |           |            |              |
+----------------------------+-----------+------------+--------------+
| 2531 Disc on Securities    | 40        |            | 400,123,379  |
| Iss by Fed Agencies        | 0,123,379 |            |              |
|                            |           |            |              |
| #                          |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 2533                     | (81       | (1         | (96,075,077) |
|  Amortization of Dis/ Prem | ,313,767) | 4,761,310) |              |
+----------------------------+-----------+------------+--------------+
| # 5310 Interest income     |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 5900 Other Revenue       |           | (1         | (17,230,000) |
|                            |           | 7,230,000) |              |
+----------------------------+-----------+------------+--------------+
| # 6                        |           | 14,690,013 | 14,690,013   |
| 320 Other interest expense |           |            |              |
+----------------------------+-----------+------------+--------------+
| #                          |           | 4,571,366  | 4,571,366    |
|  6710 Depreciation expense |           |            |              |
+----------------------------+-----------+------------+--------------+
| # 3310 Cumulative Results  | 1         |            | 12,371,875   |
|                            | 2,371,875 |            |              |
+----------------------------+-----------+------------+--------------+
| #                          |           |            |              |
+----------------------------+-----------+------------+--------------+

+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| 4\. Gross Costs with Public                                           |
|                                                                       |
| 6320 Other interest expense 14,690,013                                |
|                                                                       |
| 6710 Depreciation expense 4,571,366                                   |
|                                                                       |
| 5\. Less: Earned revenue from Public                                  |
|                                                                       |
| 5900 Other revenue [(17,230,000)]{.underline}                         |
|                                                                       |
| 7\. Total Net Cost 2,031,379                                          |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| > **Statement of financing**                                          |
| >                                                                     |
| > 1\. Obligations incurred (4902E, 4908E-B) 14,690,013                |
|                                                                       |
| 5.  Less: Spending Authority from offsetting Collections (4277)       |
|     [(17,230,000)]{.underline}                                        |
|                                                                       |
| 6.  Obligations Net of Offsetting Collections and Recoveries          |
|     (2,539,987)                                                       |
|                                                                       |
| > **11. Total Resources Used to Finance Activities                    |
| > [(2,539,987)]{.underline}**                                         |
| >                                                                     |
| > 15\. Purchase of assets (1810) 0                                    |
| >                                                                     |
| > **17. Total Resources Used to Finance items not part of the NC of   |
| > operation 0**                                                       |
| >                                                                     |
| > **18. Total Resources Used to Finance the NC of Operation (11-17)   |
| > [(2,539,987)]{.underline}**                                         |
|                                                                       |
| 27. Component not requiring or generating resources                   |
|                                                                       |
| > Depreciation expense (6710) 4,571,366                               |
| >                                                                     |
| > 30\. Net Cost of operations 2,031,379                               |
+-----------------------------------------------------------------------+

IV\.

+-----------------------------------------------------------------------+
| **SF133 Reports on Budget Execution and Budgetary Resources**         |
|                                                                       |
| 1\. Budget authority                                                  |
|                                                                       |
| B. Borrowing Authority (4141) 14,690,013                              |
|                                                                       |
| 2\. Unobligated balance                                               |
|                                                                       |
| A. Brought Forward (4149, 4201,4908B) -0-                             |
|                                                                       |
| 3\. Offsetting Collections                                            |
|                                                                       |
| A. Collected (4277E) 17,230,000                                       |
|                                                                       |
| 6\. Permanently not Available                                         |
|                                                                       |
| C. Capital Transfers and Redemption of debt (4146E)                   |
| [(17,230,00)]{.underline}                                             |
|                                                                       |
| 7\. Total Budgetary Resources 14,690,013                              |
|                                                                       |
| STATUS OF BUDGETARY RESOURCES                                         |
|                                                                       |
| 8\. Obligations incurred:                                             |
|                                                                       |
| A. Exempt from Apportionment (4902E, 4908E-B) 14,690,013              |
|                                                                       |
| C. Subtotal                                                           |
|                                                                       |
| 11\. Total Status of budgetary resources 14,690,013                   |
|                                                                       |
| RELATIONSHIP OF OBLIGATIONS TO OUTLAYS                                |
|                                                                       |
| 15.Outlays                                                            |
|                                                                       |
| A. Disbursements (+) (4902E, 4908 E-B) 14,690,013                     |
|                                                                       |
| B. Collections (-) (4277) (17,230,000)                                |
|                                                                       |
| 7.  C. Subtotal (calc 15A..15B) [\_\_\_ \_]{.underline}               |
|                                                                       |
| 17\. Net Outlays (2,539,987)                                          |
+-----------------------------------------------------------------------+

IV\. **FMS 2108: Yearend Closing Statement**

(Record Type 7 -- Subclass 962 Authority to Borrow from Public)

Year 1

+------+------------------------------------+-------+--------------+---+
| Col  | Column Title (6,7,8 = 9,10,11)     | Main  | Borrowing    |   |
| umns |                                    |       | Auth. (962)  |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Pre-closing Unexpended Balances -- | 0     | 0            |   |
| 2    | Treasury Supplied (Balance of      |       |              |   |
|      | borrowing authority                |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Increases and Rescissions          | 0     | 14,690,013   |   |
| 3    |                                    |       |              |   |
|      | Increases (4141E)                  |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Unobligated and Obligated Bal      |       | (14,690,013) |   |
| 4    | withdrawn/Cancel                   |       |              |   |
|      |                                    |       |              |   |
|      | Borrowings (4145E) (CY borrowing   |       |              |   |
|      | authority only???)                 |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Postclosing Unexpended Balance     |       |              |   |
| 5    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Other Authorizations               |       | 0            |   |
| 6    |                                    |       |              |   |
|      | Balances (4141E+4145E)             |       |              |   |
|      |                                    |       |              |   |
|      | Cal (2+3-4-5)                      |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Reimbursements Earned and refunds  |       |              |   |
| 7    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Unfilled Customer Orders           |       |              |   |
| 8    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Undelivered Orders and Contracts   |       |              |   |
| 9    |                                    |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Accounts Payable and Other         | 0     |              |   |
| 10   | Liabilities 0                      |       |              |   |
+------+------------------------------------+-------+--------------+---+
| Col  | Unobligated Balances               | -0-   |              |   |
| 11   | (5+6+7+8-9-10)                     |       |              |   |
+------+------------------------------------+-------+--------------+---+

+-----------------------------------------------------------------------+
| IV\. [BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR               |
| YEAR]{.underline}                                                     |
|                                                                       |
| [(2002) ACTUAL COLUMN]{.underline}                                    |
|                                                                       |
| OBLIGATIONS BY PROGRAM ACTIVITY                                       |
|                                                                       |
| 1000 Total new obligations (4902E + 4908E-B) 14,690,013               |
|                                                                       |
| BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION                          |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum of 4000-6990) 14,690,013   |
|                                                                       |
| 2395 Total new obligations (-) (same as line 1000) (14,690,013)       |
|                                                                       |
| 2440 Unobligated balance carried forward, end of the year             |
|                                                                       |
| NEW BUDGET AUTHORITY (GROSS), DETAIL                                  |
|                                                                       |
| 6710 Authority to Borrow (+) (4141E) 14,690,013                       |
|                                                                       |
| 6900 Spending authority from offsetting collections (cash) (+)        |
| (4266E) 17,230,000                                                    |
|                                                                       |
| 6947 Portion Applied to Repay the Debt (-) (4146E) (17,230,000)       |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000-6990)           |
| 14,690,013                                                            |
|                                                                       |
| CHANGE IN OBLIGATED BALANCES                                          |
|                                                                       |
| 7310 Total new obligations 14,690,013                                 |
|                                                                       |
| 7320 Total outlays (gross) (-) (4902E) (4908 E-B) (14,690,013)        |
|                                                                       |
| OUTLAYS (GROSS), DETAIL                                               |
|                                                                       |
| 8697 Outlays from new mandatory authority (+) (4902E) (4908E-B)       |
| 14,690,013                                                            |
|                                                                       |
| 8700 Total outlays (gross) (+) 14,690,013                             |
|                                                                       |
| OFFSETS                                                               |
|                                                                       |
| 8800 Federal sources (-) (4277E) (17,230,000)                         |
|                                                                       |
| NEW BUDGET AUTHORITY AND OUTLAYS                                      |
|                                                                       |
| 8900 Budget authority (net) (+) (2200,8800-8896) (2,539,987)          |
|                                                                       |
| 9000 Outlays (net) (+) (8700,8800-8845) (2,539,987)                   |
+-----------------------------------------------------------------------+

IV\. CLOSING ENTRY

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 14,690,013                   |
|                                                                       |
| 4141 CY Borrowing Authority Realized 14,690,013                       |
|                                                                       |
| 4145 Borr Auth coverted to cash 14,690,013                            |
|                                                                       |
| 4149 Borrowing Authority Carried Forward 14,690,013                   |
|                                                                       |
| 4201 Total Actual Resources -- Collected 14,690,013                   |
|                                                                       |
| 4148 Res Realized from Borr Auth 14,690,013                           |
|                                                                       |
| 4146 Actual Repayment of Debt 17,230,000                              |
|                                                                       |
| 4201 Total Actual Resources -- Collected 17,230,000                   |
|                                                                       |
| 4201 Total Actual Resources -- Collected 17,230,000                   |
|                                                                       |
| 4277 Other Actual Coll - Fed 17,230,000                               |
|                                                                       |
| 4902 Delivered Orders -- Oblig, pd 17,230,000                         |
|                                                                       |
| 4201 Total Actual Resources -- Collected 17,230,000                   |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 3310 Cumulative results 19,261,379                                    |
|                                                                       |
| 6320 Other interest expense 14,690,013                                |
|                                                                       |
| 6710 Depreciation expense 4,571,366                                   |
|                                                                       |
| 5900 Other Revenue 17,230,000                                         |
|                                                                       |
| 3310 Cumulative results 17,230,000                                    |
+-----------------------------------------------------------------------+

IV\. Post-Closing Trial Balance

+-----------------------------------------------------------------------+
| **Budgetary**                                                         |
|                                                                       |
| 4201 Total Actual Resources -- Collected 183,543,807                  |
|                                                                       |
| 4908 Authority Outlayed not yet Disbursed 183,543,807                 |
|                                                                       |
| **Proprietary**                                                       |
|                                                                       |
| 1820 Other Capital Asset 182,854,650                                  |
|                                                                       |
| 1819 Acc Depreciation 13,714,098                                      |
|                                                                       |
| 2140 Accrued interest payable 5,152,109                               |
|                                                                       |
| 2531 Disc on Securities Iss by Fed Agencies 400,123,379               |
|                                                                       |
| 2530 Securities Iss by Fed Agencies 482,440,000                       |
|                                                                       |
| 2533 Amort of Dis/Prem on Sec issued 96,075,077                       |
|                                                                       |
| 3310 Cumulative results of operations 14,403,254                      |
+-----------------------------------------------------------------------+

[^1]: Note due to 2108 reporting requirement, AOC is now reporting their
    relevant information from 224 subclass 62 and 72 to subclass 87 and
    97.

[^2]: Thurgood Marshall Building was occupied in 10/92

[^3]: Per OMB memo dated 9/19/02, "Record interest BA and outlays
    finance by additional debt during the construction period. (The
    additional debt to finance the interest outlays for a period is the
    increase in the PV of the zero-coupon certificates during that
    period.)"

[^4]: The interest component of the lease payment is scored as new
    budget authority and outlays; the principal component is treated as
    debt repayment and does not involve new obligations and outlays (per
    9/19/02 OMB memo)