APPENDIX B 212 

Appendix B: Glossary of Acronyms 

This is the current list of acronyms used in the Financial Report. 

APM Alternative Payment Models 

ARP American Rescue Plan Act of 2021 

ASC Accounting Standards Codification 

AT&T American Telephone & Telegraph Company 

BBA Bipartisan Budget Act 

Bbl Barrels 

BLDBP Black Lung Disability Benefit Program 

BLDTF Black Lung Disability Trust Fund 

BLM Bureau of Land Management 

BPA Bonneville Power Administration 

BRS Blended Retirement System 

Budget Budget of the U.S. Government 

CAA Consolidated Appropriations Act 

CARES Act Coronavirus Aid, Relief and Economic Security Act 

CERCLA Comprehensive Environmental Response, Compensation, and Liability Act 

CFE Carbon Pollution-Free Electricity 

CFO Chief Financial Officers 

CFO Act Chief Financial Officers Act of 1990 

CFR Code of Federal Regulations 

CMS Centers for Medicare & Medicaid Services 

COFFA Council of Federal Financial Assistance 

COLA Cost of Living Adjustments 

COVID-19 Coronavirus Disease 2019 

CPI Consumer Price Index 

CPIM Consumer Price Index–Medical 

CSRDF Civil Service Retirement and Disability Fund 

CSRS Civil Service Retirement System 

D.C. District of Columbia 

DERP Defense Environmental Restoration Program 

DFC United States International Development Finance Corporation 

DHS Department of Homeland Security 

DI Disability Insurance 

DIF Deposit Insurance Fund 

DM&R Deferred Maintenance and Repairs 

DOC Department of Commerce 

DOD Department of Defense 

DOE Department of Energy 

DOI Department of the Interior 

DOJ Department of Justice 

DOL Department of Labor 
213 APPENDIX B 

DOT Department of Transportation 

Education Department of Education 

EIA Energy Information Administration 

EIDL Economic Injury Disaster Loan 

EIP Economic Impact Payment 

EPA Environmental Protection Agency 

ESF Exchange Stabilization Fund 

EV Electric Vehicle 

EXIM Bank Export-Import Bank of the U.S. 

Fannie Mae Federal National Mortgage Association 

FASAB Federal Accounting Standards Advisory Board 

FASB Financial Accounting Standards Board 

FCC Federal Communications Commission 

FCIC Federal Crop Insurance Corporation 

FCIP Federal Crop Insurance Program 

FCSB Farm Credit System Banks 

FCSIC Farm Credit System Insurance Corporation 

FDIC Federal Deposit Insurance Corporation 

FECA Federal Employees’ Compensation Act 

Federal Reserve Act Federal Reserve Act of 1913 

Federal Reserve Board Federal Reserve Board of Governors 

FEGLI Federal Employees’ Group Life Insurance 

FEMA Federal Emergency Management Agency 

FERS Federal Employees’ Retirement System 

FFEL Federal Family Education Loan 

FFMIA Federal Financial Management Improvement Act of 1996 

FHA Federal Housing Administration 

FHFA Federal Housing Finance Agency 

FHLBanks Federal Home Loan Banks 

FHWA Federal Highway Administration 

FICA Federal Insurance Contribution Act 

Financial Report Financial Report of the U.S. Government 

FirstNet First Responder Network Authority 

FOMC Federal Open Market Committee 

FRA Fiscal Responsibility Act of 2023 

FR System Federal Reserve System 

FRB Federal Reserve Banks 

FRBB Federal Reserve Bank of Boston 

FRBNY Federal Reserve Bank of New York 

Freddie Mac Federal Home Loan Mortgage Corporation 

FRN Floating Rate Notes 

FRTIB Federal Retirement Thrift Investment Board 

FTO Fine Troy Ounce 

FUA Federal Unemployment Account 
 APPENDIX B 214 

FV Fair Value 

FY Fiscal Year 

GAAP U.S. Generally Accepted Accounting Principles 

GAO U.S. Government Accountability Office 

GDP Gross Domestic Product 

General Fund General Fund of the U.S. Government 

GHG Greenhouse Gases 

Ginnie Mae Government National Mortgage Association 

GSA General Services Administration 

GSE Government-Sponsored Enterprise 

HHS Department of Health and Human Services 

HI Hospital Insurance 

HQM High Quality Market 

HUD Department of Housing and Urban Development 

IIJA Infrastructure Investment and Jobs Act 

IIM Individual Indian Monies 

IMF International Monetary Fund 

IRA Inflation Reduction Act 

IRC Internal Revenue Code 

IRS Internal Revenue Service 

JPMorgan JP Morgan Chase Bank 

LLC Limited Liability Company 

LP Limited Partnership 

LPR Lawful Permanent Resident 

MAC Moving Average Cost 

MACRA Medicare Access and Children’s Health Insurance Program Reauthorization Act of 2015 

MBS Mortgage-Backed Securities 

Mcf One Thousand Cubic Feet 

MD&A Management Discussion & Analysis 

MDB Multilateral Development Banks 

MERHCF Medicare Eligible Retiree Health Care Fund 

MHPI Military Housing Privatization Initiative 

MLF Municipal Liquidity Facility LLC 

MRF Military Retirement Fund 

MSF Main Street Facilities LLC 

MTF Military Treatment Facilities 

MTS Monthly Treasury Statement 

NAB New Arrangements to Borrow 

NASA National Aeronautics and Space Administration 

NAV Net Asset Value 

NCUA National Credit Union Administration 

NCUSIF The National Credit Union Share Insurance Fund 

NDAA National Defense Authorization Act 

NFIP National Flood Insurance Program 

NHE National Health Expenditure 

NPSBN Nationwide Public Safety Broadband Network 

NPV Net Present Value 
215 APPENDIX B 

NRRIT National Railroad Retirement Investment Trust 

NWPA Nuclear Waste Policy Act of 1982 

OASDI Old-Age, Survivors, and Disability Insurance 

OASI Old-Age and Survivors Insurance 

OM&S Operating Materials and Supplies 

OMB Office of Management and Budget 

ONRR Office of Natural Resources Revenue 

OPEB Other Postemployment Benefits 

OPM Office of Personnel Management 

ORB Other Retirement Benefits 

P3s Public-Private Partnerships 

PACT Act Sergeant First Class Heath Robinson Honoring Our Promise to Address Comprehensive Toxics Act 

of 2022 

PAYGO Pay As You Go 

PBGC Pension Benefit Guaranty Corporation 

PCE Personal Consumption Expenditures 

PEFCO Private Export Funding Corporation 

P.L. Public Law 

PMN Purchase Money Note 

PPACA Patient Protection and Affordable Care Act 

PP&E Property, Plant, and Equipment 

PPP Paycheck Protection Program 

PV Present Value 

QSMO Quality Service Management Office 

R&D Research and Development 

RCRA Resource Conservation and Recovery Act 

RRB Railroad Retirement Board 

RRP Railroad Retirement Program 

RSI Required Supplementary Information 

SAA Security Assistance Accounts 

SARA Superfund Amendments and Reauthorization Act of 1986 

SBA Small Business Administration 

SCSIA Statements of Changes in Social Insurance Amounts 

SDR Special Drawing Rights 

SEC Securities and Exchange Commission 

SECA Self-Employment Contributions Act 

SFA Special Financial Assistance 

SFFAS Statement of Federal Financial Accounting Standards 

SGLI Service Members Group Life Insurance 

SLGS State and Local Government Series 

SLTFP Statements of Long-Term Fiscal Projections 

SMI Supplementary Medical Insurance 

Smithsonian Smithsonian Institution 

SNF Spent Nuclear Fuel 

SOMA System Open Market Account 
 APPENDIX B 216 

SOSI Statements of Social Insurance 

SPSPA Senior Preferred Stock Purchase Agreement 

SPV Special Purpose Vehicle 

SSA Social Security Administration 

State Department of State 

TALF Term Asset Backed Securities II LLC 

TCJA Tax Cuts and Jobs Act of 2017 

TFL TRICARE for Life 

TIPS Treasury Inflation-Protected Securities 

TNC Yield Curve for Treasury Nominal Coupon Issues 

Treasury Department of the Treasury 

TRIP Terrorism Risk Insurance Program 

TSF Thrift Savings Fund 

TSP Thrift Savings Plan 

TSP’s G Fund Thrift Savings Plan’s Government Securities Investment Fund 

TTD Time-to-Death 

TVA Tennessee Valley Authority 

UI Unemployment Insurance 

U.S. United States 

USAID U.S. Agency for International Development 

U.S.C. United States Code 

USCG United States Coast Guard 

USDA U.S. Department of Agriculture 

USPS United States Postal Service 

UTF Unemployment Trust Fund 

VA Department of Veterans Affairs 

VR&E Vocational Rehabilitation and Employment