49

ANNUAL

FINANCIAL

STATEMENT

FISCAL YEAR 199

GENERAL FUND

PRINCIPA

STATEMENT
3. Accounts Receivable (Note 4) 454,824

4. Other Assets (Note 5) 107,903

5. Total Intragovernmental $ 41,873,056

B. Accounts Receivable, Net (Note 4) $ 140,120

C. Loans Receivable and Related Foreclosed Property, Net (Note 6) 0

D. Cash and Other Monetary Assets (Note 7) 0

E. Inventory and Related Property, Net (Note 8) 20,951,870

F. General Property, Plant and Equipment, Net (Note 9) 23,247,177

(See Required Supplementary Stewardship Information)

G. Other Assets (Note 5) 125,503

H. Total Entity Assets $ 86,337,726

2. Nonentity Assets

A. Intragovernmental

1. Fund Balance with Treasury (Note 2) $ 15,906

2. Accounts Receivable (Note 4) 54,008

3. Other Assets (Note 5) 0

4. Total Intragovernmental 69,914

B. Accounts Receivable, Net (Note 4) 208,162

C. Cash and Other Monetary Assets (Note 7) 154,844

D. Other Assets (Note 5) 119,558

E. Total Nonentity Assets $ 552,478

3. Total Assets $ 86,890,204

50 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
3. Environmental Liabilities (Note 12) 0

4. Other Liabilities (Note 13) 837,717

5. Total Intragovernmental $ 1,751,304

B. Accounts Payable $ 3,591,513

C. Military Retirement Benefits and Other Employment-Related 

Actuarial Liabilities (Note 14) 0

D. Environmental Liabilities (Note 12) 0

E. Other Liabilities (Note 13) 1,283,487

F. Total Liabilities covered by Budgetary Resources $ 6,626,304

5. Liabilities not covered by Budgetary Resources

A. Intragovernmental

1. Accounts Payable $ 0

2. Debt (Note 11) 0

3. Environmental Liabilities (Note 12) 0

4. Other Liabilities (Note 13) 610,033

5. Total Intragovernmental $ 610,033

B. Accounts Payable $ 0

C. Military Retirement Benefits and Other Employment-Related 

Actuarial Liabilities (Note 14) 1,008,314

D. Environmental Liabilities (Note 12) 6,338,431

E. Other Liabilities (Note 13) 2,551,601

F. Total Liabilities not covered by Budgetary Resources $ 10,508,379

6. Total Liabilities $ 17,134,683

Net Position (Note 15)

7. Unexpended Appropriations $ 35,945,586

8. Cumulative Results of Operations 33,809,935

9. Total Net Position $ 69,755,521

10. Total Liabilities and Net Position $ 86,890,204

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 51

The accompanying notes are an integral part of these statements.
E. Net Program Costs $ 91,259,192

2. Costs not assigned to Programs $ 0

3. (Less: Earned Revenues not attributable to Programs) 0

4. Net Cost of Operations $ 91,259,192

5. Deferred Maintenance (See Required Supplementary Information)

Additional information included in Note 16.

52 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
C. Donations  nonexchange revenue 818

D. Imputed financing (Note 17.B) 628,858

E. Transfers-in 0

F. (Transfers-out) 0

G. Other 0

H. Total Financing Sources (other than exchange revenues) $ 82,355,576

3. Net Results of Operations (Line 2H less Line 1) $ (8,903,616)

4. Prior Period Adjustments (Note 17.A) (1,421,491)

5. Net Change in Cumulative Results of Operations $ (10,325,107)

6. Increase (Decrease) in Unexpended Appropriations (2,896,065)

7. Change in Net Position $ (13,221,172)

8. Net Position-Beginning of the Period 82,976,693

9. Net Position-End of the Period 69,755,521

Additional information included in Note 17.

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 53

The accompanying notes are an integral part of these statements.
5. Adjustments (+/-) 624,253

6. Total Budgetary Resources $ 92,724,336

Status of Budgetary Resources

7. Obligations Incurred $ 85,415,929

8. Unobligated Balances - Available 5,839,853

9. Unobligated Balances - Not Available 1,468,554

10. Total, Status of Budgetary Resources $ 92,724,336

Outlays

11. Obligations Incurred $ 85,415,929

12. Less: Spending Authority From Offsetting Collections and Adjustments (7,134,374)

13. Obligated Balance, Net - Beginning of Period 34,922,383

14. Obligated Balance Transferred, Net 0

15. Less: Obligated Balance, Net - End of Period (34,001,922)

16. Total Outlays $ 79,202,016

Additional information included in Note 18.

54 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
E. Transfersin (Out) 0

F. Less: Exchange Revenue Not in the Entity’s Budget 0

G. Other (61)

H. Total Obligations as Adjusted and Nonbudgetary Resources $ 78,910,352

2. Resources That Do Not Fund Net Cost of Operations

A. Change in Amount of Goods, Services, and Benefits Ordered 

but Not Yet Received or Provided - (Increases)/Decreases 3,445,123

B. Costs Capitalized on the Balance Sheet - (Increases)/Decreases (8,781,259)

C. Financing Sources That Fund Costs of Prior Periods (952,305)

D. Other - (Increases)/Decreases 0

E. Total Resources That Do Not Fund Net Costs of Operations $ (6,288,441)

3. Costs That Do Not Require Resources

A. Depreciation and Amortization $ 1,104,760

B. Revaluation of Assets and Liabilities - Increases/(Decreases) 15,218,801

C. Other - Increases/(Decreases) 250,112

D. Total Costs That Do Not Require Resources $ 16,573,673

4. Financing Sources Yet to be Provided 2,063,608

5. Net Cost of Operations $ 91,259,192

Additional information included in Note 19.

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 55

The accompanying notes are an integral part of these statements.
2. Investments, Net (Note 3) 999 0 0

3. Accounts Receivable (Note 4) 917,031 21,357 82,806

4. Other Assets (Note 5) 207,109 0 0

5. Total Intragovernmental $ 40,491,562 $ 770,858 $ 1,276,212

B. Accounts Receivable, Net (Note 4) 131,585 2,766 5,769

C. Loans Receivable and Related Foreclosed 

Property, Net (Note 6) 000

D. Cash and Other Monetary Assets (Note 7) 000

E. Inventory and Related Property, Net (Note 8) 20,949,741 0 2,129

F. General Property, Plant and Equipment, Net (Note 9) 20,832,825 410,737 2,003,615

(See Required Supplementary Stewardship Information)

G. Other Assets (Note 5) 122,333 1,805 1,365

H. Total Entity Assets $ 82,528,046 $ 1,186,166 $ 3,289,090

2. Nonentity Assets

A. Intragovernmental

1. Fund Balance with Treasury (Note 2) $ 15,906 $ 0 $ 0

2. Accounts Receivable (Note 4) 59,113 0 0

3. Other Assets (Note 5) 312 0 0

4. Total Intragovernmental $ 75,331 $ 0 $ 0

B. Accounts Receivable, Net (Note 4) 208,081 46 35

C. Cash and Other Monetary Assets (Note 7) 154,844 0 0

D. Other Assets (Note 5) 119,558 0 0

E. Total Nonentity Assets $ 557,814 $ 46 $ 35

3. Total Assets $ 83,085,860 $ 1,186,212 $ 3,289,125

56 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
999 0 999

1,021,194 (566,370) 454,824

207,109 (99,206) 107,903

$ 42,538,632 $ (665,576) $ 41,873,056

140,120 0 140,120

000

000

20,951,870 0 20,951,870

23,247,177 0 23,247,177

125,503 0 125,503

$ 87,003,302 $ (665,576) $ 86,337,726

$ 15,906 $ 0 $ 15,906

59,113 (5,105) 54,008

312 (312) 0

$ 75,331 $ (5,417) $ 69,914

208,162 0 208,162

154,844 0 154,844

119,558 0 119,558

$ 557,895 $ (5,417) $ 552,478

$ 87,561,197 $ (670,993) $ 86,890,204

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 57
2. Debt (Note 11) 000

3. Environmental Liabilities (Note 12) 000

4. Other Liabilities (Note 13) 932,891 1,533 2,499

5. Total Intragovernmental $ 2,005,908 $ 23,651 $ 58,508

B. Accounts Payable 3,409,081 105,358 77,074

C. Military Retirement Benefits and Other EmploymentRelated Actuarial Liabilities (Note 14) 000

D. Environmental Liabilities (Note 12) 000

E. Other Liabilities (Note 13) 1,178,512 40,514 64,461

F. Total Liabilities covered by Budgetary Resources $ 6,593,501 $ 169,523 $ 200,043

5. Liabilities not covered by Budgetary Resources

A. Intragovernmental

1. Accounts Payable $ 0 $ 0 $ 0

2. Debt (Note 11) 000

3. Environmental Liabilities (Note 12) 000

4. Other Liabilities (Note 13) 938,165 5,352 746

5. Total Intragovernmental $ 938,165 $ 5,352 $ 746

B. Accounts Payable 0 0 0

C. Military Retirement Benefits and Other 

Employment-Related Actuarial Liabilities (Note 14) 728,718 103,984 175,612

D. Environmental Liabilities (Note 12) 6,338,431 0 0

E. Other Liabilities (Note 13) 2,488,429 4,491 58,681

F. Total Liabilities not covered by Budgetary Resources $ 10,493,743 $ 113,827 $ 235,039

6. Total Liabilities $ 17,087,244 $ 283,350 $ 435,082

Net Position

7. Unexpended Appropriations $ 34,326,169 $ 605,933 $ 1,013,484

8. Cumulative Results of Operations 31,672,447 296,929 1,840,559

9. Total Net Position $ 65,998,616 $ 902,862 $ 2,854,043

10. Total Liabilities and Net Position $ 83,085,860 $ 1,186,212 $ 3,289,125

58 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
000

000

936,923 (99,206) 837,717

$ 2,088,067 $ (336,763) $ 1,751,304

3,591,513 0 3,591,513

000

000

1,283,487 0 1,283,487

$ 6,963,067 $ (336,763) $ 6,626,304

$ 0$ 0$ 0

000

000

944,263 (334,230) 610,033

$ 944,263 $ (334,230) $ 610,033

000

1,008,314 0 1,008,314

6,338,431 0 6,338,431

2,551,601 0 2,551,601

$ 10,842,609 $ (334,230) $ 10,508,379

$ 17,805,676 $ (670,993) $ 17,134,683

$ 35,945,586 $ 0 $ 35,945,586

33,809,935 0 33,809,935

$ 69,755,521 $ 0 $ 69,755,521

$ 87,561,197 $ (670,993) $ 86,890,204

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 59
CONSOLIDATING

STATEMENT OF

NET

COST

For the year ended September 30, 1999($ in Thousands)

Air Force Air Force Air National Combined

Active Reserve Guard Total

1. Program Costs

A. Military Personnel

1. Intragovernmental $ 2,724,766 $ 47,256 $ 182,573 $ 2,954,595

2. With the Public 14,067,657 779,106 1,306,735 16,153,4983. Total Program Cost $ 16,792,423 $ 826,362 $ 1,489,308 $ 19,108,0934. (Less: Earned Revenues) (88,429) 209 (24,533) (112,754)5. Net Program Costs $ 16,703,994 $ 826,571 $ 1,464,775 $ 18,995,339

B. Operation and Maintenance 

1. Intragovernmental $ 12,963,822 $ 516,178 $ 1,397,744 $ 14,877,7442. With the Public 14,369,295 1,272,373 1,945,303 17,586,9713. Total Program Cost $ 27,333,117 $ 1,788,551 $ 3,343,047 $ 32,464,7154. (Less: Earned Revenues) (2,702,165) (81,424) (223,027) (3,006,616)5. Net Program Costs $ 24,630,952 $ 1,707,127 $ 3,120,020 $ 29,458,099

C. Procurement

1. Intragovernmental $ 594,291 $ 0 $ 0 $ 594,2912. With the Public 26,942,421 0 0 26,942,4213. Total Program Cost $ 27,536,712 $ 0 $ 0 $ 27,536,7124. (Less: Earned Revenues) (148,029) 0 0 (148,029)5. Net Program Costs $ 27,388,683 $ 0 $ 0 $ 27,388,683

D. Research, Development Test && Evaluation

1. Intragovernmental $ 827,956 $ 0 $ 0 $ 827,9562. With the Public 15,674,807 0 0 15,674,8073. Total Program Cost $ 16,502,763 $ 0 $ 0 $ 16,502,7634. (Less: Earned Revenues) (1,807,393) 0 0 (1,807,393)5. Net Program Costs $ 14,695,370 $ 0 $ 0 $ 14,695,370

60 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 
E. Military Construction/Family Housing

1. Intragovernmental $ 0 $ 0 $ 235 $ 235

2. With the Public 645,330 16,825 55,905 718,0603. Total Program Cost $ 645,330 $ 16,825 $ 56,140 $ 718,2954. (Less: Earned Revenues) 00005. Net Program Costs $ 645,330 $ 16,825 $ 56,140 $ 718,295

F. Other Programs

1. Intragovernmental $ 2,113 $ 0 $ 0 $ 2,1132. With the Public 1,354 0 0 1,3543. Total Program Cost $ 3,467 $ 0 $ 0 $ 3,4674. (Less: Earned Revenues) (61) 0 0 (61)5. Net Program Costs $ 3,406 $ 0 $ 0 $ 3,406

G. Total Program Cost

1. Intragovernmental $ 17,112,948 $ 563,434 $ 1,580,552 $ 19,256,9342. With the Public 71,700,864 2,068,304 3,307,943 77,077,1113. Total Program Cost $ 88,813,812 $ 2,631,738 $ 4,888,495 $ 96,334,0454. (Less: Earned Revenues) (4,746,077) (81,215) (247,560) (5,074,853)5. Net Program Costs $ 84,067,735 $ 2,550,523 $ 4,640,935 $ 91,259,192

2. Costs not assigned to Programs3. (Less: Earned Revenues 

not attributable) 0000

4. Net Cost of Operations $ 84,067,735 $ 2,550,523 $ 4,640,935 $ 91,259,1925. Deferred Maintenance 

(See Required Supplementary Information)

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 61
C. Donations  nonexchange revenue 818 0 0

D. Imputed financing (Note 17.B) 628,858 0 0

E. Transfers-in 0 0 0

F. (Transfers-out) 0 0 0

G. Other 0 0 0

H. Total Financing Sources (other than exchange revenues) $ 75,012,432 $ 2,570,532 $ 4,772,612

3. Net Results of Operations (Line 2H less Line 1) $ (9,055,303) $ 20,009 $ 131,677

4. Prior Period Adjustments (Note 17.A) (1,368,484) (221,395) 168,388

5. Net Change in Cumulative Results of Operations $ (10,423,787) $ (201,386) $ 300,065

6. Increase (Decrease) in Unexpended Appropriations (2,884,573) 10,840 (22,331)

7. Change in Net Position $ (13,308,360) $ (190,546) $ 277,734

8. Net Position-Beginning of the Period 79,306,978 1,093,407 2,576,308

9. Net Position-End of the Period $ 65,998,618 $ 902,861 $ 2,854,042

Additional information included in Note 17.

62 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
818 0 818

628,858 0 628,858

000

000

000

$ 82,355,576 $ 0 $ 82,355,576

$ (8,903,616) $ 0 $ (8,903,616)

(1,421,491) 0 (1,421,491)

$ (10,325,107) $ 0 $(10,325,107)

(2,896,065) 0 (2,896,065)

$ (13,221,172) $ 0 $(13,221,172)

82,976,693 0 82,976,693

$ 69,755,521 $ 0 $ 69,755,521

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 63
3. Net Transfers Prior-Year 

Balance, Actual (+/-) (26,838) (25,000) 976 (50,86

4. Spending Authority from 

Offsetting Collections 4,643,405 81,215 247,588 4,972,2

5. Adjustments (+/-) 656,781 (42,322) 9,795 624,2

6. Total Budgetary Resources $ 84,497,046 $ 2,904,272 $ 5,323,019 $ 92,724,3

Status of Budgetary Resources

7. Obligations Incurred $ 77,537,710 $ 2,748,407 $ 5,129,812 $ 85,415,9

8. Unobligated Balances - Available 5,716,005 31,725 92,123 5,839,8

9. Unobligated Balances - Not Available 1,243,331 124,140 101,084 1,468,5

10. Total, Status of Budgetary Resources $ 84,497,046 $ 2,904,272 $ 5,323,019 $ 92,724,3

Outlays

11. Obligations Incurred $ 77,537,710 $ 2,748,407 $ 5,129,812 $ 85,415,9

12. Less: Spending Authority From 

Offsetting Collections and Adjustments (6,719,712) (117,516) (297,146) (7,134,37

13. Obligated Balance, Net - 

Beginning of Period 33,500,792 465,506 956,085 34,922,3

14. Obligated Balance Transferred, Net 0 0 0 

15. Less: Obligated Balance, Net - 

End of Period (32,408,086) (593,636) (1,000,200) (34,001,92

16. Total Outlays $ 71,910,704 $ 2,502,761 $ 4,788,551 $ 79,202,0

Additional information included in Note 18.

64 STATEMENTS UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT 

The accompanying notes are an integral part of these statements.
C. Donations Not in the Entitys Budget 0 0 0 

D. Financing Imputed for Cost Subsidies 628,858 0 0 628,8

E. Transfers-in (Out) 0 0 0 

F. Less: Exchange Revenue Not in the 

Entity’s Budget 0 0 0 

G. Other (61) 0 0 (6

H. Total Obligations as Adjusted and 

Nonbudgetary Resources $ 71,446,795 $ 2,630,891 $ 4,832,666 $ 78,910,3

2. Resources That Do Not Fund Net Cost of Operations

A. Change in Amount of Goods, 

Services, and Benefits Ordered 

but Not Yet Received or Provided - 

(Increases)/Decreases 3,565,535 (60,359) (60,053) 3,445,1

B. Costs Capitalized on the Balance 

Sheet - (Increases)/Decreases (8,533,476) (36,897) (210,886) (8,781,25

C. Financing Sources That Fund 

Costs of Prior Periods (952,305) 0 0 (952,30

D. Other - (Increases)/Decreases 0 0 0 

E. Total Resources That Do Not Fund 

Net Costs of Operations $ (5,920,246) $ (97,256) $ (270,939) $ (6,288,44

3. Costs That Do Not Require Resources

A. Depreciation and Amortization $ 1,015,322 $ 16,811 $ 72,627 $ 1,104,7

B. Revaluation of Assets and Liabilities - 

Increases/(Decreases) 15,235,540 14 (16,752) 15,218,8

C. Other - Increases/(Decreases) 254,795 (2,197) (2,486) 250,1

D. Total Costs That Do Not Require 

Resources $ 16,505,657 $ 14,628 $ 53,389 $ 16,573,6

4. Financing Sources Yet to be Provided 2,035,529 2,260 25,819 2,063,6

5. Net Cost of Operations $ 84,067,735 $ 2,550,523 $ 4,640,935 $ 91,259,1

Additional information included in Note 19.

UNITED STATES AIR FORCE FY 1999 FINANCIAL STATEMENT STATEMENTS 65

The accompanying notes are an integral part of these statements.
66

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