Part 2

SUPPLEMENTUSSGL Crosswalk - Statement of Net Cost

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust

Progra

Indica

11 610000 Operating Expenses/Program Costs E F/N 1 615000 Expensed Asset E 1 619000 Contra Bad Debt Expense - Incurred for Others E F/N 1 619900 Adjustment to Subsidy Expense E N 1 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F 

1 632000 Interest Expenses on Securities E F/N 1 633000 Other Interest Expenses E F/G/N A 1 633800 Remuneration Interest E F/N 1 634000 Interest Expense Accrued on the Liability for Loan Guarantees

E N 

1 640000 Benefit Expense E F/N/Z P 1 650000 Cost of Goods Sold E F/N 1 660000 Applied Overhead E N 1 661000 Cost Capitalization Offset E N 1 671000 Depreciation, Amortization, and Depletion E N 1 672000 Bad Debt Expense E F/N 1 673000 Imputed Costs E F 1 679000 Other Expenses Not Requiring Budgetary Resources E F/N A 1 680000 Future Funded Expenses E F/N/Z P 1 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

E F P 

1 690000 Nonproduction Costs E F/N/Z P 1 717100 Gains on Changes in Long-Term Assumptions - From Experience

E N X 

1 717200 Losses on Changes in Long-Term Assumptions - From Experience

E N X 

1 721000 Losses on Disposition of Assets - Other E N X P 

Gross Program Costs:Program A:Gross costs (Note 22)

Bulletin No. 2016-XX V SNC-1 
Part 2

SUPPLEMENTUSSGL Crosswalk - Statement of Net Cost

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust

Progra

Indica

1 721100 Losses on Disposition of Investments E F/N/Z X A P 1 721200 Losses on Disposition of Borrowings E F X P 1 728000 Unrealized Losses E F/N X P 1 728100 Unrealized Losses - Exchange Stabilization Fund EN X 1 729000 Other Losses E F/N X P 1 729100 Other Losses for Accrued Special Drawing Right (SDR) Interest and 

Charges EN X 

1 729200 Other Losses from Impairment of Assets E N X P 1 730000 Extraordinary Items E N X P 1 750000 Distribution of Income - Dividend E N/Z X P 1 760000 Changes in Actuarial Liability E N P 1 880100 Offset for Purchases of Assets E F 1 880200 Purchases of Property, Plant, and Equipment E F 1 880300 Purchases of Inventory and Related Property E F 1 880400 Purchases of Assets - Other E F 22 510000 Revenue From Goods Sold E F/N X 2 510900 Contra Revenue for Goods Sold E F/N X 2 520000 Revenue From Services Provided E F/N X P 2 520900 Contra Revenue for Services Provided E F/N X 2 531000 Interest Revenue - Other E F/N X A P 2 531100 Interest Revenue - Investments E F/N/Z X A P 2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A P 2 531300 Interest Revenue - Subsidy Amortization E N X P 2 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act E N X 

2 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N X 

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A P 2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A P 2 531900 Contra Revenue for Interest Revenue - Other E F/N X A P 2 532500 Administrative Fees Revenue E F/N X A 

Less: earned revenue

Bulletin No. 2016-XX V SNC-2 
Part 2

SUPPLEMENTUSSGL Crosswalk - Statement of Net Cost

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust

Progra

Indica

2 532900 Contra Revenue for Administrative Fees E F/N X A 2 540000 Funded Benefit Program Revenue E F/N X 2 540500 Unfunded FECA Benefit Revenue E F/N X 2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N X 2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X 2 550000 Insurance and Guarantee Premium Revenue E N X 2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

E N X 

2 590000 Other Revenue E F/N/Z X A P 2 590900 Contra Revenue for Other Revenue E F/N/Z X A P 2 592100 Valuation Change in Investments - Exchange Stabilization Fund

E N X 

2 592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise E N X 

2 711000 Gains on Disposition of Assets - Other E N X P 2 711100 Gains on Disposition of Investments E F/N/Z X P 2 711200 Gains on Disposition of Borrowings E F X P 2 718000 Unrealized Gains E F/N X P 2 718100 Unrealized Gain - Exchange Stabilization Fund EN X 2 719000 Other Gains E F/N X P 2 719100 Other Gains for Accrued Special Drawing Right (SDR) Interest and 

Charges EN X 

344 727100 Gains on Changes in Long-Term Assumptions E N X 4 727200 Losses on Changes in Long-Term Assumptions E N X 5

Net program costs:This line is calculated. Equals sum of lines 1 minus 2.(Gain)/Loss on pension, ORB or OPEB Assumption Changes (Note 15):Net program costs including Assumption Changes:

Bulletin No. 2016-XX V SNC-3 
Part 2

SUPPLEMENTUSSGL Crosswalk - Statement of Net Cost

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust

Progra

Indica

66 640000 Benefit Expense E F/N/Z Q 6 680000 Future Funded Expenses E F/N/Z Q 6 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

E F Q 

6 690000 Nonproduction Costs E F/N/Z Q 6 721000 Losses on Disposition of Assets - Other E N X Q 6 721100 Losses on Disposition of Investments E F/N/Z X A Q 6 721200 Losses on Disposition of Borrowings E F X Q 6 728000 Unrealized Losses E F/N X Q 6 729000 Other Losses E F/N X Q 6 729200 Other Losses from Impairment of Assets E N X Q 6 730000 Extraordinary Items E N X Q 6 750000 Distribution of Income - Dividend E N/Z X Q 6 760000 Changes in Actuarial Liability E N Q 77 520000 Revenue From Services Provided E F/N X Q 7 531000 Interest Revenue - Other E F/N X A Q 7 531100 Interest Revenue - Investments E F/N/Z X A Q 7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A Q 7 531300 Interest Revenue - Subsidy Amortization E N X Q 7 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A Q 7 531800 Contra Revenue for Interest Revenue - Investments E F/N X A Q 7 531900 Contra Revenue for Interest Revenue - Other E F/N X A Q 7 590000 Other Revenue E F/N/Z X A Q 7 590900 Contra Revenue for Other Revenue E F/N/Z X A Q 7 711000 Gains on Disposition of Assets - Other E N X Q 7 711100 Gains on Disposition of Investments E F/N/Z X Q 7 711200 Gains on Disposition of Borrowings E F X Q 

Costs not assigned to programsLess: earned revenues not attributed to programsThis line is calculated. Equals the sum of lines 3 through 4.

Bulletin No. 2016-XX V SNC-4 
Part 2

SUPPLEMENTUSSGL Crosswalk - Statement of Net Cost

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust

Progra

Indica

7 718000 Unrealized Gains E F/N X Q 7 719000 Other Gains E F/N X Q 8 Net cost of operations

This line is calculated. Equals sum of lines 5 and 6 minus 7.

Bulletin No. 2016-XX V SNC-5