Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

Bulletin No. 2015-XX DRAFT V SNC - 1 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Program 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 610000 Operating Expenses/Program Costs E F/N E/U

1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E/U

1 619900 Adjustment to Subsidy Expense E N E/U

1 631000

Interest Expenses on Borrowing From the 

Bureau of the Fiscal Service and/or the Federal 

Financing Bank E F E/U

1 632000 Interest Expenses on Securities E F/N E/U

1 633000 Other Interest Expenses E F/G/N/Z A E/U

1 633800 Remuneration Interest E N E

1 634000

Interest Expense Accrued on the Liability for 

Loan Guarantees E N E/U

1 640000 Benefit Expense E F/N/Z P E/U

1 650000 Cost of Goods Sold E N E/U

1 660000 Applied Overhead E N E/U

1 661000 Cost Capitalization Offset E N E/U

1 671000 Depreciation, Amortization, and Depletion E N E/U

1 672000 Bad Debt Expense E F/N E/U

1 673000 Imputed Costs E F E/U

1 679000

Other Expenses Not Requiring Budgetary 

Resources E F/N A E/U

1 680000 Future Funded Expenses E F/N/Z P E/U 2

1 685000

Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F P E/U

1 690000 Nonproduction Costs E F/N/Z P E/U 3

USSGL Crosswalk - Statement of Net Cost

Gross Program Costs:

Program A:

Gross costs (Note 22)
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

Bulletin No. 2015-XX DRAFT V SNC - 2 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Program 

Indicator

Reporting 

Type Code

Addl. 

Info.

USSGL Crosswalk - Statement of Net Cost

1 717100

Gains on Changes in Long-Term Assumptions - 

From Experience E N X E/U

1 717200

Losses on Changes in Long-Term Assumptions - 

From Experience E N X E/U

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

1 721100 Losses on Disposition of Investments E F/N/Z X A P E/U

1 721200 Losses on Disposition of Borrowings E F X P E/U

1 728000 Unrealized Losses E F/N X P E/U

1 728100

Unrealized Losses - Exchange Stabilization 

Fund E N X E

1 729000 Other Losses E F/N X P E/U

1 729100

Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges E N X E

1 729200 Other Losses from Impairment of Assets E N X P E/U

1 730000 Extraordinary Items E N X P E/U

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

1 760000 Changes in Actuarial Liability E N P E/U

2

2 510000 Revenue From Goods Sold E F/N X E/U

2 510900 Contra Revenue for Goods Sold E F/N X E/U

2 520000 Revenue From Services Provided E F/N X P E/U

2 520900 Contra Revenue for Services Provided E F/N X E/U

2 531000 Interest Revenue - Other E F/N X A P E/U

2 531100 Interest Revenue - Investments E F/N/Z X A P E/U

2 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N X A P E/U

2 531300 Interest Revenue - Subsidy Amortization E N X P E/U

2 531400

Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N X E/U

Less: earned revenue
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

Bulletin No. 2015-XX DRAFT V SNC - 3 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Program 

Indicator

Reporting 

Type Code

Addl. 

Info.

USSGL Crosswalk - Statement of Net Cost

2 531500

Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N X E/U

2 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F/N X A P E/U

2 531800

Contra Revenue for Interest Revenue - 

Investments E F/N X A P E/U

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A P E/U

2 532500 Administrative Fees Revenue E F/N X A E/U

2 532900 Contra Revenue for Administrative Fees E F/N X A E/U

2 540000 Funded Benefit Program Revenue E F/N X E/U

2 540500 Unfunded FECA Benefit Revenue E F/N X U

2 540600

Contra Revenue for Unfunded FECA Benefit 

Revenue E F/N X U

2 540900

Contra Revenue for Funded Benefit Program 

Revenue E F/N X E/U

2 550000 Insurance and Guarantee Premium Revenue E N X E/U

2 550900

Contra Revenue for Insurance and Guarantee 

Premium Revenue E N X E/U

2 590000 Other Revenue E F/N/Z X A P E/U

2 590900 Contra Revenue for Other Revenue E F/N/Z X A P E/U

2 592100

Valuation Change in Investments - Exchange 

Stabilization Fund E N X E/U

2 592200

Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N X E/U

2 711000 Gains on Disposition of Assets - Other E N X P E/U

2 711100 Gains on Disposition of Investments E F/N/Z X P E/U

2 711200 Gains on Disposition of Borrowings E F X P E/U

2 718000 Unrealized Gains E F/N X P E/U

2 718100 Unrealized Gain - Exchange Stabilization Fund E N X E

2 719000 Other Gains E F/N X P E/U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

Bulletin No. 2015-XX DRAFT V SNC - 4 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Program 

Indicator

Reporting 

Type Code

Addl. 

Info.

USSGL Crosswalk - Statement of Net Cost

2 719100

Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges E N X E

3

4

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

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

5

6

6 640000 Benefit Expense E F/N/Z Q E/U

6 680000 Future Funded Expenses E F/N/Z Q E/U

6 685000

Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F Q E/U

6 690000 Nonproduction Costs E F/N/Z Q E/U

6 721000 Losses on Disposition of Assets - Other E N X Q E/U

6 721100 Losses on Disposition of Investments E F/N/Z X A Q E/U

6 721200 Losses on Disposition of Borrowings E F X Q E/U

6 728000 Unrealized Losses E F/N X Q E/U

6 729000 Other Losses E F/N X Q E/U

6 729200 Other Losses from Impairment of Assets E N X Q E/U

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:

This line is calculated. Equals the sum of lines 3 through 4.

Costs not assigned to programs

Net program costs:
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

Bulletin No. 2015-XX DRAFT V SNC - 5 IRC Handout August 6, 2015

Line

No.

USSGL

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Program 

Indicator

Reporting 

Type Code

Addl. 

Info.

USSGL Crosswalk - Statement of Net Cost

6 730000 Extraordinary Items E N X Q E/U

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

6 760000 Changes in Actuarial Liability E N Q E/U

7

7 520000 Revenue From Services Provided E F/N X Q E/U

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

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

7 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N X A Q E/U

7 531300 Interest Revenue - Subsidy Amortization E N X Q E/U

7 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F/N X A Q E/U

7 531800

Contra Revenue for Interest Revenue - 

Investments E F/N X A Q E/U

7 531900 Contra Revenue for Interest Revenue - Other E F/N X A Q E/U

7 590000 Other Revenue E F/N/Z X A Q E/U

7 590900 Contra Revenue for Other Revenue E F/N/Z X A Q E/U

7 711000 Gains on Disposition of Assets - Other E N X Q E/U

7 711100 Gains on Disposition of Investments E F/N/Z X Q E/U

7 711200 Gains on Disposition of Borrowings E F X Q E/U

7 718000 Unrealized Gains E F/N X Q E/U

7 719000 Other Gains E F/N X Q E/U

8 Net cost of operations

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

Less: earned revenues not attributed to programs
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

Bulletin No. 2015-XX DRAFT V SNC - 6 IRC Handout August 6, 2015

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.