APPENDIX B 212

Appendix B: Acronyms

This appendix lists the acronyms used in the MD&A, Financial Statements, Notes to the Financial Statements, RSI, 

RSSI, and Other Information sections of this Financial Report.

ACA Affordable Care Act

ACH Automated Clearing House

AIG American International Group, Inc.

APM Alternative Payment Models

ARRA American Recovery and Reinvestment Act of 2009

ASC Accounting Standards Codification

ATRA American Taxpayer Relief Act of 2012

Bbl Barrel

BCA Budget Control Act

BLDTF Black Lung Disability Trust Fund

BLM Bureau of Land Management

Board

BRS

CCIIO

Federal Reserve Board of Governors

Blended Retirement System

Center for Consumer Information and Insurance Oversight

CERCLA Comprehensive Environmental Response, Compensation, and Liability Act

CFO Chief Financial Officers

CFO Act

CFOC

Chief Financial Officers Act of 1990

Chief Financial Officers Council

CHIP Children’s Health Insurance Program

CMS

COFAR

Centers for Medicare and Medicaid Services

Council on Financial Assistance Reform

COLA Cost of Living Adjustments

CPI Consumer Price Index

CPI-U Consumer Price Index for All Urban Consumers

CPIM Consumer Price Index–Medical

CPI-W Consumer Price Index for Urban Wage Earners and Clerical Workers

CPP Capital Purchase Program

CSRDF Civil Service Retirement and Disability Fund

CSRS Civil Service Retirement System

DACA

DATA Act

Deferred Action for Childhood Arrivals

Digital Accountability and Transparency Act of 2014

DEA Dependent Education Assistance

DHS Department of Homeland Security

DI Disability Insurance

DIF Deposit Insurance Fund

DOC Department of Commerce

DOD Department of Defense

DOE Department of Energy
213 APPENDIX B 

DOI Department of the Interior

DOJ Department of Justice

DOL Department of Labor

DOT Department of Transportation

DSCA

DSL

Defense Security Cooperation Agency

Debt Subject to the Statutory Limit

Education

EIA

Department of Education

Energy Information Administration

ERM Enterprise Risk Management

ESF Exchange Stabilization Fund

Ex-Im Bank Export-Import Bank of the United States

Fannie Mae Federal National Mortgage Association

FASAB Federal Accounting Standards Advisory Board

FASB Financial Accounting Standards Board

FCRA Federal Credit Reform Act of 1991

FCSIC Farm Credit System Insurance Corporation

FDIC Federal Deposit Insurance Corporation

FECA Federal Employees’ Compensation Act

FEGLI Federal Employees’ Group Life Insurance

FEHB Federal Employees Health Benefits Program

FERS Federal Employees Retirement System

FEVBP Federal Employee and Veteran Benefits Payable

FFATA Federal Funding Accountability and Transparency Act of 2006

FFEL Federal Family Education Loan

FFMIA

FFS

Federal Financial Management Improvement Act of 1996

Fee for Service

FHA Federal Housing Administration

FHFA Federal Housing Financing Agency

FHWA Federal Highway Administration

FICA Federal Insurance Contribution Act

FMFIA Federal Managers’ Financial Integrity Act

FOMC

FPS

Federal Open Market Committee

Fraud Prevention System

FR Financial Report

FR System Federal Reserve System

FRBNY Federal Reserve Bank of New York

FRBs Federal Reserve Banks

Freddie Mac Federal Home Loan Mortgage Corporation

FRTIB Federal Retirement Thrift Investment Board

FTF Freeze the Footprint

FUA Federal Unemployment Account

GAAP U.S. Generally Accepted Accounting Principles

GAO U.S. Government Accountability Office
 APPENDIX B 214

GDP Gross Domestic Product

General Fund

Government

General Fund of the U.S. Government

United States Government

GSA General Services Administration

GSE Government-Sponsored Enterprises

HEA Higher Education Act of 1965

HERA Housing and Economic Recovery Act of 2008

HHS Department of Health and Human Services

HI Hospital Insurance

HMO Health Maintenance Organization

HUD Department of Housing and Urban Development

IHS Indian Health Service

IRS Internal Revenue Service

LAC Latest Acquisition Cost

LOC Library of Congress 

MAC

MACRA

Moving Average Cost

Medicare Access and CHIP Reauthorization Act of 2015

MBS Mortgage-Backed Securities

Mcf The volume of 1,000 cubic feet of natural gas

MDBs Multilateral Development Banks

MERHCF Medicare Eligible Retiree Health Care Fund

MGIB-AD Montgomery GI Bill-Active Duty

NASA National Aeronautics and Space Administration

NCUA

NHE

National Credit Union Administration

National Health Expenditure

NIH National Institutes of Health

NRC U.S. Nuclear Regulatory Commission

NRRIT National Railroad Retirement Investment Trust

NSF National Science Foundation

NSLI National Service Life Insurance

NWPA Nuclear Waste Policy Act of 1982

OASDI Old-Age, Survivors, and Disability Insurance

OASI Old-Age and Survivors Insurance

OCO Overseas Contingency Operations

OMB Office of Management and Budget

ONRR Office of Natural Resources Revenue

OPEB Other Postemployment Benefits

OPIC Overseas Private Investment Corporation

OPM Office of Personnel Management

ORB Other Retirement Benefits

PAR

PAYGO

Performance and Accountability Reports

Pay As You Go

PBGC Pension Benefit Guaranty Corporation
215 APPENDIX B 

PEFCO Private Export Funding Corporation

PMAs Power Marketing Authorities

PP&E Property, Plant, and Equipment

PPO Preferred Provider Organization

PSRHB Postal Service Retiree Health Benefits

PV Present Value

R&D Research and Development

RCRA Resource Conservation and Recovery Act

RMO Responsible Mine Operator

RRB Railroad Retirement Board

RSI Required Supplementary Information

RSSI Required Supplementary Stewardship Information

RTF

SAFRA

Reduce the Footprint

Student Aid and Fiscal Responsibility Act

SBA Small Business Administration

SCSIA Statement of Changes in Social Insurance Amounts

SDRs Special Drawing Rights

SDRCs

S-DVI

SDR Certificates

Service-Disabled Veterans Insurance

SECA Self-Employment Contributions Act

SFFAC Statement of Federal Financial Accounting Concept

SFFAS Statement of Federal Financial Accounting Standards

SGLI Service Members Group Life Insurance

SGR Sustainable Growth Rate

SLTFP Statements of Long-Term Fiscal Projections

SMI

SNF

Supplementary Medical Insurance

Spent Nuclear Fuel

SOCNP Statements of Operations and Changes in Net Position 

SOMA System Open Market Account

SOSI Statement of Social Insurance

SPSPA Senior Preferred Stock Purchase Agreements

SSA Social Security Administration

SSEB Social Security Equivalent Benefit

TFL TRICARE for Life

TIPS Treasury Inflation-Protected Securities

Treasury Department of the Treasury

TRIA

TRIP

TSF

TSGLI

Terrorism Risk Insurance Act

Terrorism Risk Insurance Program

Thrift Savings Fund

Traumatic Injury Protection Service Members Group Life Insurance

TSP Thrift Savings Plan

TVA Tennessee Valley Authority

TVARS

UI

Tennessee Valley Authority Retirement System

Unemployment Insurance
 APPENDIX B 216

U.S.C. United States Code

USDA United States Department of Agriculture

U.S. GAAP U.S. Generally Accepted Accounting Principles

USPS United States Postal Service

UTF Unemployment Trust Fund

VA Department of Veterans Affairs

VR&E Vocational Rehabilitation and Employment

VSLI Veterans Special Life Insurance