Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 33 IRC Meeting 8/14/14

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

1

1 610000 Operating Expenses/Program Costs E F/N

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 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 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 2

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 3

USSGL Crosswalk - Statement of Net Cost 

Gross Program Costs:

Program A:

Gross costs (Note 22)
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 34 IRC Meeting 8/14/14

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost 

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

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 E N X

1 729000 Other Losses E F/N X P

1 729100 Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges

E N X

1 730000 Extraordinary Items E N X P

1 750000 Distribution of Income - Dividend E G/N X P

1 760000 Changes in Actuarial Liability E N P

2

2 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

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

Less: earned revenue
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 35 IRC Meeting 8/14/14

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost 

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

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/G/N/Z X A P

2 590900 Contra Revenue for Other Revenue E F/N 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 E N X

2 719000 Other Gains E F/N X P

2 719100 Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges

E N X

3 Net program costs:
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 36 IRC Meeting 8/14/14

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost 

4

4 727100 Gains on Changes in Long-Term Assumptions E N X

4 727200 Losses on Changes in Long-Term Assumptions E N X

5

6

6 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 730000 Extraordinary Items E N X Q

6 750000 Distribution of Income - Dividend E G/N X Q

6 760000 Changes in Actuarial Liability E N Q

7

7 531000 Interest Revenue - Other E F/N X A Q

7 531100 Interest Revenue - Investments E F/N/Z X A Q

This line is calculated. Equals sum of lines 1 minus 2.

(Gain)/Loss on pension, ORB or OPEB Assumption 

Net program costs including Assumption Changes:

This line is calculated. Equals the sum of lines 3 

Costs not assigned to programs

Less: earned revenues not attributed to programs
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 37 IRC Meeting 8/14/14

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost 

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/G/N/Z X A Q

7 590900 Contra Revenue for Other Revenue E F/G/N 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

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 
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT 38 IRC Meeting 8/14/14

Footnotes and Additional Information

1. Use the USSGL account attribute domains as provided in USSGL SectionIV, page 4.

2. Excludes non-recurring cleanup costs.

3. Report stewardship costs separately.