Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 1 of 17 December, 2004

This scenario captures temporary reductions of amounts appropriated from unavailable receipt accounts. These transactions are 

classified as temporary because the amounts are returned to an unavailable special or trust receipt TAFS. Amounts are appropriated 

from unavailable receipt accounts through warrant. Therefore, a reduction of the appropriation must also occur through a warrant. 

The warrant to temporarily reduce the appropriation results in an increase in fund balance in the unavailable receipt account and a 

decrease in fund balance in the receiving expenditure account. Do not confuse the transactions illustrated in this scenario with 

permanent reductions of unavailable receipts or with temporary reductions of available receipts – those types of activity are described 

in other scenarios. 

The following two accounts are highlighted in this scenario.

Account Number: 4387 

Account Title: Temporary Reduction of Appropriation from Unavailable Receipts, New Budget Authority

Definition: The amount of new budget authority temporarily reduced by enacted legislation in special or non-revolving 

trust Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by Treasury as “unavailable”. 

Account Number: 4388

Account Title: Temporary Reduction of Appropriation from Unavailable Receipts, Prior-Year Balances

Definition: The amount of prior-year balances temporarily reduced by enacted legislation in special or non-revolving trust 

Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by Treasury as “unavailable”. 

Excerpts from OMB Circular A-11 (2004) guidance for the SF-133, Report on Budget Execution and Budgetary Resources and the 

Program and Financing (Schedule P) follow. Refer specifically to the “Include amounts returned to unavailable receipt account” 

wording found in each of the line descriptions. Previous to the release of this 2004 guidance, OMB Circular A-11 did not specifically 

identify reductions of appropriations from unavailable receipts as temporary. 
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 2 of 17 December, 2004

OMB Circular A-11 (2004), APPENDIX F—FORMAT OF SF 132 AND SF 133

Entry Description

Line 5. Temporarily not available For unexpired accounts:

pursuant to Public Law ____ (–)

Amount of budgetary resources temporarily not available for obligation

pursuant to a specific provision in law. This is a negative amount.

The following paragraphs describe the application of the above

principles to specific circumstances:

... (See actual text of Circular A-11 for additional bullet points under this topic) 

• Enacted account-specific rescissions.—Temporary rescissions

of new appropriations and prior year balances. This applies to

only temporary reductions for appropriations from appropriated

receipts in special and trust funds, spending authority from

offsetting collections and unobligated balances of prior year

budgetary resources not returned to the general fund of the

Treasury but available for subsequent appropriation. Include

amounts returned to unavailable receipt accounts.

• Across-the-board reductions.—Amount in budget authority

(percentage or other) mandated in appropriations law to be

reduced from more than one account and authorizes the agency

head or other Executive Branch official to distribute the

reduction to affected accounts This applies to only temporary

reductions for appropriations from appropriated receipts in

special and trust funds and spending authority from offsetting

collections not returned to the general fund of the Treasury but
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 3 of 17 December, 2004

available for subsequent appropriation. Include amounts

returned to unavailable receipt accounts.

OMB Circular A-11 (2004), Section 82-24, 25 - Program and Financing (Schedule P) 

Entry Description

xx37 [type of authority] temporarily Amount of (1) account-specific rescissions; (2) across-the-board

reduced (-) reductions in budget authority (percentage or other) mandated in

appropriations law to be taken from more than one account, and

the agency head or other Executive Branch official is authorized

to distribute the reduction to affected accounts; and (3) budgetary

resources temporarily canceled by sequester ordered by the

President pursuant to the Balanced Budget and Emergency

Deficit Control Act of 1985 (G-R-H, P.L. 99-177).

This line is copied into schedule N.

Amounts are not returned to the general fund of the Treasury but

are available for subsequent appropriation. Includes amounts

returned to unavailable receipt accounts. Use only in PY and

CY.

xx38 unobligated balance temporarily Amount of rescission of unobligated balances of prior year

reduced (-) budgetary resources.

This line is copied into schedule N.

Amounts are not returned to the general fund of the Treasury but

are available for subsequent appropriation. Includes amounts

returned to unavailable receipt accounts. Use only in PY and CY.
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 4 of 17 December, 2004

YEAR 1

1. To record exchange revenue from the public. Entries are made in the expenditure account only when an appropriation is made 

from the unavailable receipt account. This scenario assumes that these receipts are distributed and offsetting on the Statement of 

Budgetary Resources. 

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5900Other Revenue

10,000

10,000

C188

Budgetary

No entry.

Proprietary

No entry.

2. To record an appropriation, as reflected in an appropriations act, from an unavailable receipt account to an associated expenditure 

account. Treasury processes a warrant. 

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

5745 FXX Appropriated Earmarked Receipts 

Transferred Out

1010 Fund Balance with Treasury

6,000

6,000

A183

Budgetary

4114 Appropriated Trust or Special Fund Receipts

4450 Unapportioned Authority

Proprietary

1010 Fund Balance with Treasury

5740 FXX Appropriated Earmarked Receipts 

Transferred In

6,000

6,000

6,000

6,000

A184
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 5 of 17 December, 2004

3. To record a temporary reduction of new budget authority and fund balance in the trust or special fund expenditure account and to 

return the fund balance to the associated unavailable receipt account. Treasury processes a warrant reducing fund balance in the 

expenditure account and increasing fund balance in the associated unavailable receipt account.

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5740 FXX Appropriated Earmarked Receipts 

Transferred In

500

500

A185

Budgetary

4450 Unapportioned Authority

4387 Temp Reduction of Approp from 

Unavailable Receipts, New Budget Authority

Proprietary

5745 FXX Appropriated Earmarked Receipts 

Transferred Out

1010 Fund Balance with Treasury

500

500

500

500

A189

4. To record apportionment and allotment of $5,500.

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

No entry.

Budgetary

4450 Unapportioned Authority

4510 Apportionments

4510 Apportionment

4610 Allotments – Realized Resources

Proprietary

No entry

5,500

5,500

5,500

5,500

A116

A120
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 6 of 17 December, 2004

PRECLOSING ADJUSTED TRIAL BALANCE

Unavailable Special or Trust Receipt 

Account DR CR Special or Trust Expenditure Account DR CR

Budgetary

No entries.

Budgetary

4114 Appropriated Trust or Special Fund Receipts 

4387 Temporary Reduction of Appropriation from 

Unavailable Receipts, New Budget Authority

4450 Unapportioned Authority

4510 Apportionments

4610 Allotments – Realized Authority

TOTAL

6,000

 0

6,000

500

0

0

5,500

6,000

Proprietary

1010 Fund Balance with Treasury

5740 FXX Approp. Earmarked Rec. Transferred In

5745 FXX Approp. Earmarked Rec. Trans. Out

5900 Other Revenue 

TOTAL

4,500

6,000

 0

10,500

500

10,000

10,500

Proprietary

1010 Fund Balance with Treasury

5740 FXX Appropriated Earmarked Receipts

Transferred In

5745 FXX Appropriated Earmarked Receipt Trans Out

TOTAL

5,500

 500

6,000

6,000

 0

6,000
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 7 of 17 December, 2004

Closing Entries

5. To record consolidation of actual net-funded resources and to close revenue, expense and other financing source accounts to 

cumulative results of operations. 

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry

Proprietary

5900 Other Revenue

5740 FXX Appropriated Earmarked Rec. Trans In

3310 Cumulative Results of Ops 

5745 FXX Approp. Earmkd. Recpts. Trans 

Out

10,000

 500

4,500

6,000

F228

Budgetary

4201 Total Actual Resources Collected

4387 Temp Reduction of Approp from 

Unavailable Receipts, New Budget Authority

4114 Appropriated Trust or Special Fund 

Receipts

Proprietary

5740 FXX Appropriated Earmarked Receipts 

Transferred In

3310 Cumulative Results of Operations

5745 FXX Appropriated Earmarked Recs. 

Trans Out

5,500

500

6,000

6,000

5,500

500

F204

F228

6. To record closing of unobligated balances to unapportioned authority in an unexpired account. 

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

No entry.

Budgetary

4610 Allotments – Realized Authority

4450 Unapportioned Authority

Proprietary

No entry

5,500

5,500 F210
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 8 of 17 December, 2004

POST CLOSING TRIAL BALANCE

Unavailable Special or Trust Receipt 

Account DR CR Special or Trust Expenditure Account DR CR

Budgetary

No entries.

Budgetary

4201 Total Actual Resources

4450 Unapportioned Authority

TOTAL

5,500

 0

5,500

5,500

5,500

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

TOTAL

4,500

 0

4,500

4,500

4,500

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

TOTAL

5,500

 0

5,500

5,500

5,500

USSGL-2108 Receipt Expenditure

Column 5 1010 n/a 5,500

Column 11 4610 n/a 5,500

Columns 4+5+6+7+8-9-10 = Column 11

Expenditure Account: 0+5,500+0+0+0-0-0 = 5,500
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 9 of 17 December, 2004

SF 133 Report on Budget Execution and Budgetary Resources/Statement of Budgetary Resources

Line 1 Budget authority

Line 1A Appropriations 4114E 6,000 

Line 1D Net transfers 0

Total Line 1 6,000

Line 5 Temporarily not available pursuant to Public Law (-) 4387E (500)

Line 7 Total budgetary resources 5,500

Line 9A1 Balance, currently available 4610E 5,500

Line 11 Total status of budgetary resources 5,500

Line 12 Obligated balance, net as of Oct 1 0

Line 14 Obligated balance, net, end of period 0

Line 15 Outlays 0

Line 15A Disbursements (+) 0

Line 15B Collections (-) 0

SBR only

Line 15C Subtotal 0

Line 16 Less: Distributed Offsetting Receipts (5900E)1 10,000

Line 17 Net Outlays (10,000)

Schedule N Unavailable Collections

0199 Balance, start of year 0 From prior year Schedule N, Line 0799

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations, net (-) (5,500) From Schedule P, this scenario lines 4020/6020 and 4037/6037

0799 Balance, end of year 4,500 SUM

 1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 t equal distributed offsetting receipts on the Statement of Financing, Line 4.
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 10 of 17 December, 2004

Schedule P Program and Financing

2200 New budget authority (gross) 5,500

2395 Total new obligations 0

4020/6020 Appropriation (special fund) (4114E) 6,000

4037/6037 Appropriation temporarily reduced (-) (4387E) (500)

4300/6250 Appropriation (total) 5,500

Form and Content Balance Sheet Receipt Expenditure Total

Assets 

Intragovernmental

1. Fund balance with Treasury (1010E) 4,500 5,500 10,000

15. Total assets 4,500 5,500 10,000

Net Position

30. Cumulative results of operations (3310E) 4,500 5,500 10,000

31. Total net position 4,500 5,500 10,000

32. Total liabilities and net position 4,500 5,500 10,000

Form and Content Statement of Net Cost Receipt Expenditure Total

Program Costs

1. Intragovernmental gross costs

5. Less: Earned rev f/ public (5900E) 10,000 0 10,000

6. Net costs with the public (10,000) 0 (10,000)

7. Total net cost (10,000) 0 (10,000)

10. Net Cost of Operations (10,000) 0 (10,000)
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 11 of 17 December, 2004

Form and Content Statement of Changes in Net Position

Receipt Expenditure Total

CumRes UnexAp CumRes UnexAp CumRes UnexAp

8. Nonexchange revenue

10. Transfers-in/out w/out reimbursement

(5740E, 5745E) (5,500) 0 5,500 0 0 0

16. Total Financing Sources (5,500) 0 5,500 0 0 0

17. Net Cost of Operations (10,000) 0 0 0 (10,000) 0 

18. Ending Balances 4,500 0 5,500 0 10,000 0

Form and Content Statement of Financing Receipt Expend Total

1. Obligations incurred 0 0 0

3. Obligations net of offsetting collections & recoveries (1-2) 0 0 0

4. Less: Offsetting receipts (5900E)1 10,000 0 10,000

5. Net Obligations (3-4) (10,000) 0 (10,000)

11. Total resources used to finance activities (5+10) (10,000) 0 (10,000)

18. Total resources used to finance the net

Cost of operations (11-17) (10,000) 0 (10,000)

30. Net Cost of Operations (18+29) (10,000) 0 (10,000)

 

1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 equal distributed offsetting receipts on the Statement of Financing, Line 4.
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 12 of 17 December, 2004

YEAR 2

7. To record a temporary reduction of prior-year authority and fund balance in the trust or special fund expenditure account

 and to return the fund balance to the associated unavailable receipt account. Treasury processes a warrant reducing fund balance 

 in the expenditure account and increasing fund balance to the associated unavailable receipt account.

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5740 FXX Appropriated Earmarked Receipts 

Transferred In

300

300

A185

Budgetary

4450 Unapportioned Authority

4388 Temporary Reduction of Approp from 

Unavailable Receipts, Prior Year Balances

Proprietary

5745 FXX Appropriated Earmarked Receipts 

Transferred Out

1010 Fund Balance with Treasury

300

300

300

300

A189

8. To record apportionment and allotment of $3,000.

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

No entry.

Budgetary

4450 Unapportioned Authority

4510 Apportionments

4510 Apportionment

4610 Allotments – Realized Resources

Proprietary

No entry

3,000

3,000

3,000

3,000

A116

A120
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 13 of 17 December, 2004

PRECLOSING ADJUSTED TRIAL BALANCE

Unavailable Special or Trust Receipt 

Account DR CR Special or Trust Expenditure Account DR CR

Budgetary

No entries

Budgetary

4201 Total Actual Resources

4388 Temporary Reduction of Appropriation from 

Unavailable Receipts, Prior-Year Balances

4450 Unapportioned Authority

4510 Apportionments

4610 Allotments – Realized Authority

TOTAL

5,500

 0

5,500

300

2,200

0

3,000

5,500

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

5740 FXX Approp. Earmarked Rec. Transferred In

TOTAL

4,800

0

4,800

4,500

300

4,800

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

5745 FXX Appropriated Earmarked Receipts Trans. Out

TOTAL

5,200

 300

5,500

5,500

 0

5,500

Closing Entries. 

9. To record consolidation of actual net-funded resources and to close revenue, expense and other financing source accounts to 

cumulative results of operations. 

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry

Proprietary

5740 FXX Appropriated Earmarked Rec. Trans In

3310 Cumulative Results of Ops 

300

 300 F228

Budgetary

4388 Temporary Reduction of Appropriation from 

Unavailable Receipts, Prior-Year Balances

4201 Total Actual Resources Collected

Proprietary

3310 Cumulative Results of Operations

5745 FXX Appropriated Earmarked Recs. 

Trans Out

300

300

300

300

F204

F228
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 14 of 17 December, 2004

10. To record closing of unobligated balances to unapportioned authority in an unexpired account. 

Unavailable Special or Trust Receipt 

Account DR CR TC Special or Trust Expenditure Account DR CR TC

Budgetary

No entry.

Proprietary

No entry.

Budgetary

4610 Allotments – Realized Authority

4450 Unapportioned Authority

Proprietary

No entry

3,000

3,000 F210

POST CLOSING TRIAL BALANCE

Unavailable Special or Trust Receipt 

Account DR CR Special or Trust Expenditure Account DR CR

Budgetary

No entries

Budgetary

4201 Total Actual Resources

4450 Unapportioned Authority

TOTAL

5,200

 0

5,200

5,200

5,200

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

TOTAL

4,800

 0

4,800

4,800

4,800

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

TOTAL

5,200

 0

5,200

5,200

5,200

USSGL-2108 Receipt Expenditure

Column 5 1010 n/a 5,200

Column 11 4450, 4610 n/a 5,200

Columns 4+5+6+7+8-9-10 = Column 11

Expenditure Account: 0+5,200+0+0+0-0-0 = 2,200+3,000
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 15 of 17 December, 2004

SF 133 Report on Budget Execution and Budgetary Resources/Statement of Budgetary Resources

Line 2 Unobligated balance

Line 2A Brought forward, October 1 4201B 5,500

Total Line 2 5,500

Line 5 Temporarily not available pursuant to Public Law (-) 4388E (300)

Line 7 Total budgetary resources 5,200

Line 9 Unobligated balance

Line 9A1 Apportioned, balance currently available 4610E 3,000

Line 10 Unobligated balance not available

Line 10C Other 4450E 2,200

Line 11 Total status of budgetary resources 5,200

Line 12 Obligated balance, net as of Oct 1 0

Line 14 Obligated balance, net, end of period 0

Line 15 Outlays 0

Line 15A Disbursements (+) 0

Line 15B Collections (-) 0

SBR only

Line 15C Subtotal 0

Line 16 Less: Distributed Offsetting Receipts 1 0

Line 17 Net Outlays 0

 

1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 equal distributed offsetting receipts on the Statement of Financing, Line 4.
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 16 of 17 December, 2004

Schedule N Unavailable Collections

0199 Balance, start of year 4,500 From prior year Schedule N, Line 0799

02XX Receipts 0 From Schedule R

0400 Total: balances & collections 4,500 SUM

05XX Appropriations, net (-) 300 From Schedule P lines 4037/6037

0799 Balance, end of year 4,800 SUM

Schedule P Program and Financing

2140 Unobligated bal carried fwd, start of year (4201B) 5,500

2395 Total new obligations 0

4038/6038 Unobligated bal. temporarily reduced (-) (4388E) (300)

4300/6250 Appropriation, total 5,200

Form and Content Balance Sheet Receipt Expenditure Total

Assets 

Intragovernmental

1. Fund balance with Treasury (1010E) 4,800 5,200 10,000

15. Total assets 4,800 5,200 10,000

Net Position

30. Cumulative results of operations (3310E) 4,800 5,200 10,000

31. Total net position 4,800 5,200 10,000

32. Total liabilities and net position 4,800 5,200 10,000
Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

Page 17 of 17 December, 2004

Form and Content Statement of Net Cost Receipt Expenditure Total

Program Costs

2. Intragovernmental gross costs

5. Less: Earned rev f/ public (5900E) 0 0 0

6. Net costs with the public 0 0 0

7. Total net cost 0 0 0

10. Net Cost of Operations 0 0 0

Form and Content Statement of Changes in Net Position

Receipt Expenditure Total

CumRes UnexAp CumRes UnexAp CumRes UnexAp

1. Beginning Balances (3310B) 4,500 0 5,500 0 10,000 0 

3. Beginning Balances, as adjusted 4,500 0 5,500 0 10,000 0

10. Transfers-in/out w/out reimbursement

(5740E, 5745E) 300 0 (300) 0 0 0

16. Total Financing Sources 300 0 (300) 0 0 0

17. Net Cost of Operations 0 0 0 0 0 0 

18. Ending Balances 4,800 0 5,200 0 10,000 0

Form and Content Statement of Financing Receipt Expend Total

1. Obligations incurred 0 0 0

3. Obligations net of offsetting collections & recoveries (1-2) 0 0 0

4. Less: Offsetting receipts1 0 0 0

5. Net Obligations (3-4) 0 0 0

11. Total resources used to finance activities 0 0 0

19. Total resources used to finance the net

Cost of operations (11-17) 0 0 0

30. Net Cost of Operations (18+29) 0 0 0

 

1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 equal distributed offsetting receipts on the Statement of Financing, Line 4.