Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

122 610000 Operating Expenses/Program Costs E N E/U2 615000 Expensed Asset E E/U2 619000 Contra Bad Debt Expense - Incurred for Others E N E/U2 619900 Adjustment to Subsidy Expense E N E/U2 633000 Other Interest Expenses E N E/U2 633800 Remuneration Interest EN E2 634000 Interest Expense Accrued on the Liability for Loan Guarantees

E N E/U

2 640000 Benefit Expense E N E/U2 650000 Cost of Goods Sold E N E/U2 660000 Applied Overhead E N E/U2 661000 Cost Capitalization Offset E N E/U2 671000 Depreciation, Amortization, and Depletion E N E/U2 672000 Bad Debt Expense E N E/U2 679000 Other Expenses Not Requiring Budgetary Resources E N E/U2 680000 Future Funded Expenses E N E/U2 690000 Nonproduction Costs E N E/U2 717100 Gains on Changes in Long-Term Assumptions - From Experience

E N X E/U

2 717200 Losses on Changes in Long-Term Assumptions - From Experience

E N X E/U

2 721000 Losses on Disposition of Assets - Other E N X E/U2 721100 Losses on Disposition of Investments E N X E/U2 728000 Unrealized Losses E N X E/U2 728100 Unrealized Losses - Exchange Stabilization Fund EN X E2 729000 Other Losses E N X E/U2 729100 Other Losses for Accrued Special Drawing Right (SDR) Interest and 

Charges EN X E

2 730000 Extraordinary Items E N X E/U2 750000 Distribution of Income - Dividend E N X E/U

Gross costsNon-Federal Gross Cost

Bulletin No. 2016-XX VI RSNC- 1 
Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

2 760000 Changes in Actuarial Liability E N E/U33 632000 Interest Expenses on Securities E N E/U44 727100 Gains on Changes in Long-Term Assumptions E N X E/U4 727200 Losses on Changes in Long-Term Assumptions E N X E/U55 729200 Other Losses from Impairment of Assets E N X E/U677.1 7.1 640000 Benefit Expense E F E/U7.1 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

E F E/U

7.2 7.2 673000 Imputed Costs E F E/U7.3 7.3 610000 Operating Expenses/Program Costs E F E/U7.3 619000 Contra Bad Debt Expense - Incurred for Others E F E/U7.3 650000 Cost of Goods Sold E F E/U7.3 672000 Bad Debt Expense E F E/U

Interest on Debt Held by the PublicGains/Losses from Changes in Actuarial AssumptionsGeneral Property Plant and Equipment (PP&E) Partial Impairment Loss

Total Non-Federal Gross CostThis line is the sum of lines 2 through 5.Federal Gross CostBenefit Program Costs (RC 26) /2Imputed Costs (RC 25) /2Buy/Sell Cost (RC24) /2

Bulletin No. 2016-XX VI RSNC- 2 
Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

7.3 679000 Other Expenses Not Requiring Budgetary Resources E F E/U7.3 680000 Future Funded Expenses E F E/U7.3 690000 Nonproduction Costs E F E/U7.4 7.4 880200 Purchases of Property, Plant, and Equipment E F E/U7.4 880300 Purchases of Inventory and Related Property E F E/U7.4 880400 Purchases of Assets - Other E F E/U7.5 7.5 880100 Offset for Purchases of Assets E F E/U7.6 7.6 632000 Interest Expenses on Securities E F E/U 7.7 7.7 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F E/U

7.7 633000 Other Interest Expenses E F E/U7.7 633800 Remuneration Interest E F E/U7.8 7.8 721200 Losses on Disposition of Borrowings E F X E/U 7.8 729000 Other Losses E F X E/U7.9 7.9 633000 Other Interest Expenses E G E/U7.9 640000 Benefit Expense E Z E/U7.9 680000 Future Funded Expenses E Z E/U7.9 690000 Nonproduction Costs E Z E/U7.9 721100 Losses on Disposition of Investments E Z X E/U7.9 750000 Distribution of Income - Dividend E Z X E/U

Purchase of Assets (RC 24) /2Purchase of Assets Offset (RC 24) / 2Federal Securities Interest Expense (RC 03) /2Borrowing and Other Interest Expense (RC05) /2Borrowing Losses (RC 06) /2Other Expenses (without reciprocals) (RC 29)

Bulletin No. 2016-XX VI RSNC- 3 
Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

89101111 510000 Revenue From Goods Sold E N X E/U11 510900 Contra Revenue for Goods Sold E N X E/U11 520000 Revenue From Services Provided E N X E/U11 520900 Contra Revenue for Services Provided E N X E/U11 531000 Interest Revenue - Other E N X E/U11 531100 Interest Revenue - Investments E N X E/U11 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N X E/U11 531300 Interest Revenue - Subsidy Amortization E N X E/U11 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act E N X E/U

11 531500 Contra Revenue for Dividend Income Accounted for Under the 

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

11 531700 Contra Revenue for Interest Revenue - Loans Receivable E N X E/U11 531800 Contra Revenue for Interest Revenue - Investments E N X E/U11 531900 Contra Revenue for Interest Revenue - Other E N X E/U11 532500 Administrative Fees Revenue E N X E/U11 532900 Contra Revenue for Administrative Fees E N X E/U11 540000 Funded Benefit Program Revenue E N X E/U11 540500 Unfunded FECA Benefit Revenue EN X U11 540600 Contra Revenue for Unfunded FECA Benefit Revenue EN X U

Total Federal Gross CostThis line is the sum of lines 7.1 through 7.9.Department Total Gross CostThis line is the sum of lines 6 and 8.Earned RevenueNon-Federal Earned Revenue

Bulletin No. 2016-XX VI RSNC- 4 
Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

11 540900 Contra Revenue for Funded Benefit Program Revenue E N X E/U11 550000 Insurance and Guarantee Premium Revenue E N X E/U11 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

E N X E/U

11 590000 Other Revenue E N X E/U11 590900 Contra Revenue for Other Revenue E N X E/U11 592100 Valuation Change in Investments - Exchange Stabilization Fund

E N X E/U

11 592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise E N X E/U

11 599000 Collections for Others - Statement of Custodial Activity E N X E/U11 599100 Accrued Collections for Others - Statement of Custodial Activity

E N X E/U

11 711000 Gains on Disposition of Assets - Other E N X E/U11 711100 Gains on Disposition of Investments E N X E/U11 718000 Unrealized Gains E N X E/U11 718100 Unrealized Gain - Exchange Stabilization Fund EN X E11 719000 Other Gains E N X E/U11 719100 Other Gains for Accrued Special Drawing Right (SDR) Interest and 

Charges EN X E

1212.1 12.1 540000 Funded Benefit Program Revenue E F X E/U12.1 540500 Unfunded FECA Benefit Revenue EF X U12.1 540600 Contra Revenue for Unfunded FECA Benefit Revenue EF X U12.1 540900 Contra Revenue for Funded Benefit Program Revenue E F X E/U12.2 12.2 510000 Revenue From Goods Sold E F X E/U12.2 510900 Contra Revenue for Goods Sold E F X E/U12.2 520000 Revenue From Services Provided E F X E/U

Federal Earned RevenueBenefit Program Revenue (RC 26) /2Buy/Sell Revenue (RC 24) /2

Bulletin No. 2016-XX VI RSNC- 5 
Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

12.2 520900 Contra Revenue for Services Provided E F X E/U12.2 532500 Administrative Fees Revenue E F X E/U12.2 532900 Contra Revenue for Administrative Fees E F X E/U12.2 590000 Other Revenue E F X E/U12.2 590900 Contra Revenue for Other Revenue E F X E/U12.312.3 531100 Interest Revenue - Investments E F X E/U12.3 531800 Contra Revenue for Interest Revenue - Investments E F X E/U12.3 711100 Gains on Disposition of Investments E F X E/U12.3 718000 Unrealized Gains E F X E/U12.3 721100 Losses on Disposition of Investments E F X E/U12.3 728000 Unrealized Losses E F X E/U12.4 12.4 531000 Interest Revenue - Other E F X E/U12.4 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F X E/U 12.4 531700 Contra Revenue for Interest Revenue - Loans Receivable E F X E/U12.4 531900 Contra Revenue for Interest Revenue - Other E F X E/U12.5 12.5 711200 Gains on Disposition of Borrowings E F X E/U 12.5 719000 Other Gains E F X E/U12.6 12.6 531100 Interest Revenue - Investments E Z X E/U12.6 590000 Other Revenue E Z X E/U12.6 590900 Contra Revenue for Other Revenue E Z X E/U12.6 599000 Collections for Others - Statement of Custodial Activity E Z X E/U12.6 599100 Accrued Collections for Others - Statement of Custodial Activity

E Z X E/U

12.6 711100 Gains on Disposition of Investments E Z X E/U

Federal Securities Interest Revenue Including Associated Gains and Losses (Exchange) (RC 03) /2

Borrowing and Other Interest Revenue (RC 05) /2Borrowing Gains (RC 06) /2Other Revenue (without reciprocal) (RC 29) /2

Bulletin No. 2016-XX VI RSNC- 6 
Part 2

SUPPLEMENTUSSGL Crosswalk - Reclassified Statement of Net Cost

F

Line

No.

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

Reporting Type 

Code Re

131415 Net Cost of Operations

This line is the result of subtracting line 14 from line 9.Total Federal Earned RevenueThis line is the sum of 12.1 through 12.6.Department Total Earned RevenueThis line is the sum of lines 11 and 13.

Bulletin No. 2016-XX VI RSNC- 7