1 January 2004

LEASE 

PURCHASE

The Architect of Capitol has a unique financing arrangement on their lease purchase of 

a Judiciary building. Many of the transactions illustrated in this scenario are specific to 

the Architect of Capitol. Therefore, transactions in this guidance will not be incorporated 

into USSGL section III and will not have the corresponding transaction codes. 
2 January 2004

ARCHITECT OF CAPITOL

Background

In 1989, the Architect of the Capitol entered into a new type of lease-purchase contract for the 

construction of the Federal Judiciary Office Building. A trustee, The US Trust Company of NY, 

financed the cost of construction by selling zero-coupon certificates to the public. The 

certificates were secured and serviced by the fixed rent to be paid by the U.S. Government 

(through the Architect of the Capitol), and the obligation of the U.S. Government to pay the fixed 

rent constituted an absolute and unconditional obligation. Under the terms of the contract, the 

developer would spend approximately $125 million to construct an office building for 

Government use and would be paid from the proceeds from zero coupon certificate sales. The 

Architect of the Capitol would subsequently pay the trustee a "lease payment" of about $17 

million a year over 30 years (or a total of about $525 million) for that office space. The lease 

payment (rent) would be sufficient to repay the zero coupon certificates as they mature. Title to 

the building automatically vests in the U.S. Government no later than August 1, 2024.

Even though the Architect of the Capitol did not directly sell the zero coupon certificates, a 

decision was made to treat the lease-purchase transaction as equivalent to direct Federal 

construction financed by Federal borrowing. The lease-purchase was a method to finance the 

Government’s acquisition of the office building. The debt was guaranteed by the Federal 

Government and the Federal Government exercised full control over the design, construction, 

and operation of the building. Therefore, it is treated as substantively same as direct federal 

construction financed by direct federal borrowing. 

Zero coupon certificates with a par value of $525.4 million were sold in serial form in September 

1989 at an issue price of $125.4 million. (The discount reflected the absence of coupon interest 

payments over the lives of the certificates.) This was reported as borrowing on the Monthly 

Treasury Statement (MTS) Table 6, Schedule B, and the construction costs incurred over the 

period of construction were reported as outlays on the MTS Table 5. As the discount on the 

zero coupon certificates was amortized, borrowing and outlays were reported on these MTS 

tables, respectively; and as the serial zero coupon certificates reached maturity and were 

redeemed, the repayment of debt was reported on the MTS table6, Schedule B. 
3 January 2004

2108 Reporting

Architect of Capitol (AOC) has provided us with certain challenges on 2108 reporting. The 

borrowing authority used to finance their activity is atypical and as a result we had to make 

some modifications on how AOC reports to Treasury. 

AOC’s 2108, beginning balance for record type 7. 931, Unamortized Discounts or Premiums, 

column 2 was changed to -0- balance. It was agreed that the unamortized discount on the 

security issued does not represent budgetary resource. Unlike the unamortized discount on 

investment, the unamortized discount on securities issued by agencies represents portions of 

future (lease/debt) payments to the nonfederal entity. The difficulty is the subclass information 

on AOC’s monthly 224 automatically updates record type 7.931, which was just zeroed out. 

Subclasses 62 (Unamortized Premium) and 72 (Unamortized discount) feed into record type 

7.931 on AOC’s 2108. Currently, AOC is using subclass 62 to report their amortization of the 

discount on their monthly 224. In addition, subclasses 62 and 72 along with subclasses 87 

(Redemption of Non-guaranteed Government Agency Securities in the Market) and 97 (Sale of 

Non-guaranteed Government Agency Securities in the Market ) update the data presented on 

Table 6b, Securities Issued by Federal Agencies under Special Financing Authority, of the MTS. 

Reports 224 Subclasses

2108, record type7.931 = 62,72

Treasury MTS, Table 6B = 62,72,87,97

The challenge was how to keep the same subclass updating MTS information without updating 

record type 7. 931 on 2108. It was decided that any subsequent reporting by the agency after 

the change to beginning balance, 224 subclasses 62 and 72 information will be merged to 

subclasses 87 and 97. AOC was instructed to report their 62 and 72 information to subclasses 

87 and 97. This would ensure the presentation of relevant information on both 2108 and Table 

6B of the MTS. 

It was also decided that AOC’s beginning balance record type 7. 962, Authority to Borrow from 

the public, should be -0- on the 2108. Budget Reports Branch will change the beginning 

balance of RT7. 962 -0-. AOC will have an increase in their borrowing authority to provide 

budgetary resource for the interest accrued but that authority will be immediately used to fund 

the monthly interest outlays. At the end of the year there should not be any borrowing authority 

left over. The decrease in borrowing authority will be recorded by using USSGL account 4145, 

borrowing authority converted to cash. USSGL account 4145 is typically associated with cash, 

but in rare cases such as AOC the proprietary entry may not be recorded when this account is 

used. AOC is required to outlay monthly interest accrual (amortize the discount) and show it on 

their monthly 224 reporting. Cash is only reported when rent payment is received and debt 

payment is disbursed in February and August. Please note there is a fundamental difference 

between the ordinary borrowing authority converted to cash vs. AOC in which borrowing 

authority is converted but it does not involve cash. We may address this noted difference in the 

future once other lease purchase activities are analyzed. 
4 January 2004

Nonexpenditure Transfer

Please note that the Architect of Capitol (AOC) does not prepare SF1151 for debt payment. 

Instead AOC has a 224 nonexpenditure transfer with special subclasses 621 (redemption) and 

87 (amortized discount). These special subclasses are denoted on the AOC’s 6653, 

Undisbursed Appropriation Account Ledger, as nonexpenditure transfer activities in the 

description column.

 1 Note due to 2108 reporting requirement, AOC is now reporting their relevant information from 224 

subclass 62 and 72 to subclass 87 and 97.
5 January 2004

Note: The time construction started and the time the first least payment was made occurred in a span of 

several years, 10/89-8/94. For the purpose of this illustration, assume following event all occurred in a 

same accounting period and using calendar year.

I. FINANCING of THURGOOD MARSHALL BUILDING (10/1989-12/1993)

DESCRIPTION TRANSACTIONS

1. To record borrowing from public to 

finance Thurgood Marshall Building. 

AOC is exempt from apportionment. 

Budgetary

4141 CY Borrowing Authority Realized 125,391,621

4620 Unobligated funds not sub to app 125,391,621

Proprietary

None

2. To record the funding for borrowing 

authority

Note: Both 4145 and 4148 do not xwalk 

to 133 and P&F. 4145 Xwalks to 2108.

Budgetary

4148 Res realized from Borr Auth 125,391,621

4145 Borr Auth converted to cash 125,391,621

Proprietary

1130 Funds Held by the Public 125,391,621

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 525,515,000

3. To record additional borrowing from 

public for the interest accrued during 

the construction period2 and to record 

interest outlayed during the same 

period:

10/89-12/89 2,706,375

1/90-12/90 11,422,374

1/91-12/91 12,440,895

1/92- 12/92 13,550,238

1/93-12/93 14,758,499

Total 54,878,381

3A.

Budgetary

4141 CY Borrowing Authority Realized 54,878,381

4620 Unobligated funds not sub to app 54,878,381

and

4148 Res realized from Borr Auth 54,878,381

4145 Borr Auth coverted to cash 54,878,381

Proprietary

None

3B.

Budgetary

4620 Unobligated funds not sub to app 54,878,3813

4908 Authority Outlayed not yet Disbursed 54,878,381

Proprietary

6320 Other interest expense 54,878,381

2533 Amort of Dis/Prem on Sec issued 54,878,381

Additional borrowing authority was needed for the interest accrued for the 

construction of Judiciary’s building until 2/94. As of 7/31/94,net value of the 

securities is reported as $189,479,564

 2 Thurgood Marshall Building was occupied in 10/92 3 Per OMB memo dated 9/19/02, “Record interest BA and outlays finance by additional debt during the construction period. (The 

additional debt to finance the interest outlays for a period is the increase in the PV of the zero-coupon certificates during that 

period.)”
6 January 2004

I. FINANCING of THURGOOD MARSHALL BUILDING (10/1989-12/1993)

DESCRIPTION TRANSACTIONS

4. To record outlays of building 

construction cost. Assume interest 

accrued during the construction period 

is a part of the cost of the Thurgood 

Marshall building (the first lease 

payment does not start until 8/94).

10/89-12/89 2,706,375

1/90-12/90 11,422,374

1/91-12/91 12,440,895

1/92- 12/92 13,550,238

1/93-12/93 14,758,499

Total 54,878,381

Note that the developer has been paid 

as the building was constructed.

Budgetary

4620 Unobligated funds not sub to app 125,391,621

4908 Authority Outlayed not yet Disbursed 125,391,621

Proprietary

1810 Assets Under Capital Lease 180,270,002

1130 Funds Held by the Public 125,391,621

6610 Cost Capitalization Offset 54,878,381

8802 Purchase of Capitalized Asset 180,270,002

8801 Offset for Purchases of Cap Assets 180,270,002
7 January 2004

PRE-CLOSING TRIAL BALANCE

Budgetary

4141 CY Borrowing Authority Realized 180,270,002

4145 Borr Auth coverted to cash 180,270,002

4148 Res realized from Borr Auth 180,270,002

4908 Authority Outlayed not yet Disbursed 180,270,002

Proprietary

1810 Asset Under Capital Lease 180,270,002

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 525,515,000

2533 Amort of Dis/Prem on Sec issued 54,878,381

6320 Other interest expense 54,878,381

6610 Cost Capitalization Offset 54,878,381

8802 Purchase of Capitalized Asset 180,270,002

8801 Offset for Purchases of Cap Assets 180,270,002

Statement of Net Cost

4. Gross cost with Public

6320 Other interest expense 54,878,381

6610 Cost Capitalization Offset (54,878,381)

7. Total Net Cost -0-

Statement of Financing

Line 1. Obligations incurred (4902E, 4908E) 180,270,002

Line 11.Total Resources Used to Finance Activities 180,270,002

Line 15 Resources that Finances Acq of assets (8802E) 180,270,002

Line 17 Total Resources Used to Finance Items not part NC 180,270,002

Line 18 Total Resources Used to Finance the NC(Line 11-Line 17) - 0 -

Line 30 Net Cost of Operations - 0 -
8 January 2004

SF133 Reports on Budget Execution and Budgetary Resources

1. Budget authority

B. Borrowing Authority (4141E) 180,270,002

7. Total Budgetary Resources 180,270,002

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Exempt from Apportionment (4908E-B) 180,270,002

C. Subtotal 180,270,002

11. Total Status of budgetary resources 180,270,002

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15.Outlays

A. Disbursements (+) (4908 E-B) 180,270,002

16. C. Subtotal (calc 15A...15B) 180,270,002

17. Net Outlays 180,270,002
9 January 2004

USSGL 2108: Yearend Closing Statement 

(Record Type 7 – Subclass 962 Authority to Borrow from Public)

Year 1

Columns Column Title (6,7,8 = 9,10,11) Main B.A.

Col 2 Pre-closing Unexpended Balances – Treasury Supplied 

(Balance of borrowing authority)

(Treasury (BRB) will make this balance -0-, they only want 

the 2108 to show the current year borrowing authority. 

The borrowing authority is used immediately to fund the 

monthly interest outlays, therefore there should not be 

any borrowing authority left over to carry it forward )

0 0

Col 3 Increases and Rescissions

Increases (4141E) 

0 180,270,002

Col 4 Unobligated and Obligated Bal withdrawn/Cancel

Borrowings (4145E, 4145E) (CY borrowing authority only???)

(180,270,002)

Col 5 Postclosing Unexpended Balance

Col 6 Other Authorizations

Balances (4141E+4145E)

Cal (2+3-4-5)

-0-

Col 7 Reimbursements Earned and refunds

Col 8 Unfilled Customer Orders

Col 9 Undelivered Orders and Contracts

Col 10 Accounts Payable and Other Liabilities -0-

Col 11 Unobligated Balances (5+6+7+8-9-10) 0

Note Note Note Note Note

Record type 931

224 subclasses 62 (Unamortized Premium) and 72 (Unamortized discount) feed into record type 

7. 931, Unamortized Discount, on 2108 and to MTS Table 6B. In the past unamortized discount 

was reported on 2108 as a budgetary resource. After much discussion, it was decided 

unamortized discount for security issued should not be shown as a resource. As a result, the 

Budget Reports Branch (BRB) changed the beginning balance to -0- and AOC was instructed to 

report their subclass 62 and 72 information into subclass 87 and 97 on the 224. This 

modification ensures that proper updates are made to the MTS table without changing the 

balance of record type 931 on the 2108.

Record type 962

BRB will also change the beginning balance of record type 7. 962 to -0-. AOC will have a new 

borrowing authority for the interest accrual but it will be used immediately to fund the monthly 

outlay of interest. At the end of the year there will not be any borrowing authority left over. 
10 January 2004

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR

(10/89-12/93) ACTUAL COLUMN 

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4908E-B) 180,270,002

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (+) (sum of 4000-6990) 180,270,002

2395 Total new obligations (-) (same as line 1000) (180,270,002)

NEW BUDGET AUTHORITY (GROSS), DETAIL

6710 Authority to Borrow (+) (4141E) 180,270,002

7000 Total new budget authority (gross) (-) (sum 4000-6990) 180,270,002

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations 180,270,002

7320 Total outlays (gross) (-) (4908 E-B) (180,270,002)

OUTLAYS (GROSS), DETAIL

8697 Outlays from new mandatory authority (+) (4908E-B) 180,270,002

8700 Total outlays (gross) (+) 180,270,002

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) 180,270,002

9000 Outlays (net) (+) 180,270,002
11 January 2004

CLOSING ENTRY

Budgetary

4149 Borrowing Authority Carried Forward 180,270,002

4141 CY Borrowing Authority Realized 180,270,002

4145 Borr Auth coverted to cash 180,270,002

4149 Borrowing Authority Carried Forward 180,270,002

4201 Total Actual Resources – Collected 180,270,002

4148 Res realized from Borr Auth 180,270,002

Proprietary

3310 Cumulative results 54,878,381

6320 Other interest expense 54,878,381

6610 Cost Capitalization Offset 54,878,381

3310 Cumulative results 54,878,381

8801 Offset for Purchases of Cap Assets 180,270,002

8802 Purchase of Capitalized Asset 180,270,002

Post-Closing Trial Balance

Budgetary

4201 Total Actual Resources – Collected 180,270,002

4908 Authority Outlayed not yet Disbursed 180,270,002

Proprietary

1820 Other Capital Asset 180,270,002

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 525,515,000

2533 Amort of Dis/Prem on Sec issued 54,878,381

Balance Sheet

Asset

1820 Other Capital Asset 180,270,002

Liability

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 525,515,000

2533 Amort of Dis/Prem on Sec issued 54,878,381

Equity
12 January 2004

II. COLLECTION OF RENT FROM JUDCIARY DEPARTMENT(01/94–12/94)

DESCRIPTION TRANSACTION

1. To record borrowing from public for 

the monthly interest outlayed 

1/94 1,287,725

2/94 1,296,924

Subtotal 2,584,649

1A.

Budgetary

4141 CY Borrowing Authority Realized 2,584,649

4620 Unobligated funds not sub to app 2,584,649

and 

4148 Res realized from Borr Auth 2,584,649

4145 Borr Auth coverted to cash 2,584,649

Proprietary

None

1B.

Budgetary

4620 Unobligated funds not sub to app 2,584,649

4908 Authority Outlayed not yet Disbursed 2,584,649

Proprietary

6320 Other interest expense 2,584,649

2533 Amort of Dis/Prem on Sec issued 2,584,649

2. To capitalize interest accrued for the 

period which no lease payment has 

been made. (The first lease payment 

does not start until 8/94)

As of 12/93 the construction cost 

including the interest accrual is 

 180,270,002

interest 2,584,649 (1/95 & 2/95)

 182,854,650

Budgetary

None

Proprietary

1810 Assets Under Capital Lease 2,584,649

6610 Cost Capitalization Offset 2,584,649

8802 Purchase of Capitalized Asset 2,584,649

8801 Offset for Purchases of Cap Assets 2,584,649

3. To record anticipated collection of 

rent.

Budgetary

4070 Anticipated Collections from F Sources 17,230,000

4450 Unapportioned Authority 17,230,000

Proprietary

None

4. To record anticipated reduction of 

borrowing authority from offsetting 

collection. 

Budgetary

4450 Unapportioned Authority 17,230,000

4044 Ant Reduction to BA 17,230,000

Proprietary

None

5. To accrue monthly interest from 

3/1/94 – 8/30/94

3/94-1,306,188

4/94-1,315,518

5/94-1,324,916

6/94-1,334,380

7/94-1,343,912

8/94-1,353,512

 7,978,425

Budgetary

4141 CY Borrowing Authority Realized 7,978,425

4620 Unobligated funds not sub to app 7,978,425

4148 Res realized from Borr Auth 7,978,425

4145 Borr Auth coverted to cash 7,978,425

4620 Unobligated funds not sub to app 7,978,425

4908 Authority Outlayed not yet Disbursed 7,978,425
13 January 2004

II. COLLECTION OF RENT FROM JUDCIARY DEPARTMENT(01/94–12/94)

DESCRIPTION TRANSACTION

Proprietary

6320 Other interest expense 7,978,425

2140 Accrued Interest Payable 7,978,425

6. To record a semi-annual rent 

collection

$8,615,000 was available when 

borrowing authority was recorded in the 

beginning (AOC is not subject to 

apportionment)

Budgetary

4277 Other Actual Collections - Federal 8,615,000

4070 Anticipated Collections from F Sources 8,615,000

Proprietary

1010 FBWT 8,615,000

5900 Other Revenue 8,615,000

7. To make the first semi-annual lease 

payment4 on 8/30/94. Although AOC 

does not prepare 1151, 

nonexpenditure transfer, for debt 

payments, a special 224 subclasses 

(62 and 87) are used to identify it as 

nonexpenditure transfer on the 6653. 

Budgetary

4908 Authority Outlayed not yet Disbursed 8,615,000

4902 Delivered Orders – Obligations, Pd 8,615,000

and

4044 Anticiapted Reductions to Borrowing Auth 8,615,000

4146 Actual Repayment of Debt CY 8,615,000

Proprietary

2530 Securities Iss by Fed Agencies 8,615,000

2140 Accrued Interest Payable 7,978,425

2533 Amort of Dis/Prem on Sec issued 7,978,425

1010 FBWT 8,615,000

8. To accrue monthly interest 

9/94 = 1,301,641

10/94 = 1,310,939

11/94 = 1,320,303

12/94 = 1,329,735

Total 5,262,617

Budgetary

4141 CY Borrowing Authority Realized 5,262,617

4620 Unobligated funds not sub to app 5,262,617

4148 Res realized from Borr Auth 5,262,617

4145 Borr Auth coverted to cash 5,262,617

4620 Unobligated funds not sub to app 5,262,617

4908 Authority Outlayed not yet Disbursed 5,262,617

Proprietary

6320 Other interest expense 5,262,617

2140 Accrued Interest Payable 5,262,617

9. To record the depreciation expense 

for the year

182,854,650/40 = 4,571,366

Budgetary

None

Proprietary

6710 Depreciation expense 4,571,366

1819 Acc Depreciation on Assets under Capital Lease 4,571,366

10. To record the adjustment of the 

anticipated accounts.

Budgetary

4620 Unoblig Fds not Sub to Apport 8,615,000

4070 Anticipated Coll from Fed 8,615,000

4044 Anticip Adj to Borr Auth 8,615,000

4620 Unoblig Fds not Sub to Apport 8,615,000

 4 The interest component of the lease payment is scored as new budget authority and outlays; the principal 

component is treated as debt repayment and does not involve new obligations and outlays (per 9/19/02 OMB memo)
14 January 2004

II. PRE-CLOSING TRIAL BALANCE

BUDGETARY B. BAL CY ACTIVITY E. BAL

4070 Anticipated Collections from Fed Sources

4044 Anticipated Reductions to Borrowing 

Auth

4140 Substitution to Borrowing Auth

4141 CY Borrowing Authority Realized 15,825,691 15,825,691

4146 Actual Repayment of Debt CY (8,615,000) (8,615,000)

4145 Borr Auth coverted to cash (15,825,691)

4148 Resources Realized from Borrowing Auth 15,825,691

4149 Borrowing Auth Carried Forward 0 0

4201 Total Actual Resources Collected 180,270,002 180,270,002

4277 Other Actual Collections - Federal 8,615,000 8,615,000

4620 Unobligated funds not sub to app

4902 Delivered Orders – Oblig, pd (8,615,000 ) (8,615,000)

4908 Authority Outlayed not yet Disbursed (180,270,002) (7,210,691) (187,480,693)

PROPRIETARY

1810 Assets under Capital Lease 180,270,002 2,584,649 182,854,650

1819 Accumulated Depreciation (4,571,366) (4,571,366)

2140 Accrued Interest Payable (5,262,617) (5,262,617)

2530 Securities Iss by Fed Agencies (525,515,000) 8,615,000 (516,900,000)

2531 Disc on Securities Iss by Fed Agencies 400,123,379 400,123,379

2533 Amortization of Dis/Prem on Securities 

sued

(54,878,381) (10,563,074) (65,441,455)

5900 Other Revenue (8,615,000) (8,615,000)

6320 Other interest expense 15,825,691 15,825,691

6610 Cost Capitalization Offset (2,584,649) (2,584,649)

6710 Depreciation expense 4,571,366 4,571,366

8801 Offset for Purchases of Cap Assets (2,584,649) (2,584,649)

8802 Purchase of Capitalized Asset 2,584,649 2,584,649
15 January 2004

II. 

STATEMENT OF NET COST

4. Gross cost with Public

6320 Other interest expense 15,825,691

6710 Depreciation expense 4,571,366

6610 Cost Capitalization Offset (2,584,649)

5. Less Earned Revenue

5900 Other Revenue (8,615,000)

7 Total Net Cost 9,197,408

II

STATEMENT OF FINANCING

1. Obligations incurred (4902E, 4908E-B) 15,825,691

2. Less: Spending Authority from offsetting Collections (4277) (8,615,000)

3. Obligations Net of Offsetting Collections and Recoveries 7,210,691

11. Total Resources Used to Finance Activities 7,210,691

15. Purchase of assets (8802E) 2,584,649

17. Total Resources Used to Finance items not part of the NC of operation 2,584,649

18. Total Resources Used to Finance the NC of Operation (11-17) 4,626,042

25. Component not requiring or generating resources

Depreciation expense (6710) 4,571,366

30. Net Cost of operations 9,197,408
16 January 2004

II. 

SF133 Reports on Budget Execution and Budgetary Resources

1. Budget authority

B. Borrowing Authority (4141) 15,825,691

2. Unobligated balance

A. Brought Forward (4149, 4201,4908B) -0-

3. Offsetting Collections

A. Collected (4277E) 8,615,000

6. Permanently Not Available

C. Capital Transfers and Redemption of Debt (4146E) (8,615,000)

7. Total Budgetary Resources 15,825,691

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Exempt from Apportionment (4902E, 4908E-B) 15,825,691

C. Subtotal

9. Unobligated Balance (4620) - 0 -

11. Total Status of budgetary resources 15,825,691

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15.Outlays

A. Disbursements (+) (4902E, 4908 E-B) 15,825,691

B. Collections (-) (4266, 4277) (8,615,000)

15 C. Subtotal (calc 15A..15B) _7,210,691

17. Net Outlays 7,210,691

II. USSGL 2108: Yearend Closing Statement 

(Record Type 7 – Subclass 962 Authority to Borrow from Public)

Year 1

Columns Column Title (6,7,8 = 9,10,11) Main Borrowing Auth. (962)

Col 2 Pre-closing Unexpended Balances – Treasury Supplied 

(Balance of borrowing authority

0 0

Col 3 Increases and Rescissions

Increases (4141E) 

0 15,825,691

Col 4 Unobligated and Obligated Bal withdrawn/Cancel

Borrowings (4145E) (CY borrowing authority only???)

(15,825,691)

Col 5 Postclosing Unexpended Balance

Col 6 Other Authorizations

Balances (4141E+4145E)

Cal (2+3-4-5)

0

Col 7 Reimbursements Earned and refunds

Col 8 Unfilled Customer Orders

Col 9 Undelivered Orders and Contracts

Col 10 Accounts Payable and Other Liabilities 0

Col 11 Unobligated Balances (5+6+7+8-9-10) 0
17 January 2004

II. BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR

(1994) ACTUAL COLUMN 

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E + 4908E-B) 15,825,691

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (+) (sum of 4000-6990) 15,825,691

2395 Total new obligations (-) (same as line 1000) (15,825,691)

 

NEW BUDGET AUTHORITY (GROSS), DETAIL

6710 Authority to Borrow (+) (4141E) 15,825,691

6900 Spending authority from offsetting collections (cash) (+) (4277E) 8,615,000 

6947 Portion applied to repay debt (-) (4146E) (8,615,000) 

7000 Total new budget authority (gross) (-) (sum 4000-6990) 15,825,691

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of the year

7310 Total new obligations 15,825,691

7320 Total outlays (gross) (-) (4902E) (4908 E-B) (15,825,691)

7440 Obligated balance, end of the year

OUTLAYS (GROSS), DETAIL

8697 Outlays from new mandatory authority (+) (4902E) (4908E-B) 15,825,691

8700 Total outlays (gross) (+) (lines 8690-8698) 15,825,691

OFFSETS

8800 Federal sources (-) (4277E) (8,615,000)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) (Lines 2200, 8800-8896) 7,210,691 

9000 Outlays (net) (+) (lines 8700, 8800-8845) 7,210,691
18 January 2004

II. CLOSING ENTRY

Budgetary

4149 Borrowing Authority Carried Forward 15,825,691

4141 CY Borrowing Authority Realized 15,825,691

4145 Borr Auth coverted to cash 15,825,691

4149 Borrowing Authority Carried Forward 15,825,691

4201 Total Actual Resources – Collected 15,825,691

4148 Resources Realized from Borr Auth 15,825,691

4146 Actual Repayment of Debt 8,615,000

4201 Total Actual Resources – Collected 8,615,000

4201 Total Actual Resources – Collected 8,615,000

4277 Other actual collection 8,615,000

4902 Delivered Orders – Oblig, pd 8,615,000

4201 Total Actual Resources – Collected 8,615,000

Proprietary

3310 Cumulative results 20,397,057

6320 Other interest expense 15,825,691

6710 Depreciation expense 4,571,366

5900 Other Revenue 8,615,000

6610 Cost Capitalization Offset 2,584,649

3310 Cumulative results 11,199,649

8801 Offset for Purchases of Cap Assets 2,584,649

8802 Purchase of Capitalized Asset 2,584,649

II. Post-Closing Trial Balance

Budgetary

4201 Total Actual Resources – Collected 187,480,693

4908 Authority Outlayed not yet Disbursed 187,480,693

Proprietary

1810 Other Capital Asset 182,854,650

1819 Acc Depreciation 4,571,366

2140 Accrued Interest Payable 5,262,617

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 516,900,000

2533 Amort of Dis/Prem on Sec issued 65,441,455

3310 Cumulative results of operations 9,197,408
19 January 2004

III. COLLECTION OF RENT FROM The JUDCIARY (01/95–12/95)

DESCRIPTION TRANSACTIONS

1. To record anticipated collection of 

rent

Budgetary

4070 Anticipated Collections from F Sources 17,230,000

4450 Unapportioned Authority 17,230,000

Proprietary

None

2. To record anticipated reduction of 

borrowing authority from the offsetting 

collection (rent). 

Budgetary

4450 Unapportioned Authority 17,230,000

4044 Anticipated Reductions to Borr Auth 17,230,000

Proprietary

None

3. To accrue monthly interest

1/95 1,339,233

2/95 1,348,800

 2,688,033

Budgetary

4141 CY Borrowing Auth Realized 2,688,033

4620 Unobligated funds not sub to app 2,688,033

4148 Res realized from Borr Auth 2,688,033

4145 Borr Auth coverted to cash 2,688,033

4620 Unobligated funds not sub to app 2,688,033

4908 Authority Outlayed not yet Disbursed 2,688,033

Proprietary

6320 Other interest expense 2,688,033

2140 Accrued Interest Payable 2,688,033

4. To record a semi-annual rent 

collection

$8,615,000 was available when 

borrowing authority was recorded in 

the beginning (AOC is not subject to 

apportionment)

Budgetary

4277 Other Actual Collections - Federal 8,615,000

4070 Anticipated Collections from F Sources 8,615,000

Proprietary

1010 FBWT 8,615,000

5900 Other Revenue 8,615,000

5. To make a semi-annual lease 

payment on 2/95. 

9-12/95 5,262,617

1/95 1,339,233

2/95 1,348,800

 7,950,650

Budgetary

4908 Authority Outlayed not yet Disbursed 8,615,000

4902 Delivered Orders – Obligations, Pd 8,615,000

and

4044 Anticiapted Reductions to Borrowing Auth 8,615,000

4146 Actual Repayment of Debt, CY 8,615,000

Proprietary

2530 Securities Iss by Fed Agencies 8,615,000

2140 Accrued Interest Payable 7,950,650

2533 Amort of Dis/Prem on Sec issued 7,950,650

1010 FBWT 8,615,000
20 January 2004

III. COLLECTION OF RENT FROM The JUDCIARY (01/95–12/95)

DESCRIPTION TRANSACTIONS

6. To accrued monthly interest

3/95-8/95

3/95 1,296,895

4/95 1,306,159

5/95 1,315,489

6/95 1,324,886

7/95 1,334,351

8/95 1,343,882

7,921,662

Budgetary

4141 CY Borrowing Auth Realized 7,921,662

4620 Unobligated funds not sub to app 7,921,662

4148 Res realized from Borr Auth 7,921,662

4145 Borr Auth coverted to cash 7,921,662

4620 Unobligated funds not sub to app 7,921,662

4908 Authority Outlayed not yet Disbursed 7,921,662

Proprietary

6320 Other interest expense 7,921,662

2140 Accrued Interest Payable 7,921,662

7. To record a semi-annual rent 

collection

$8,615,000 was available when 

borrowing authority was recorded in 

the beginning (AOC is not subject to 

apportionment)

Budgetary

4277 Other Actual Collections - Federal 8,615,000

4070 Anticipated Collections from F Sources 8,615,000

Proprietary

1010 FBWT 8,615,000

5900 Other Revenue 8,615,000

8. To make a semi-annual lease 

payment on 8/95. 

Budgetary

4908 Authority Outlayed not yet Disbursed 8,615,000

4902 Delivered Orders – Obligations, Pd 8,615,000

and

4044 Anticiapted Reductions to Borrowing Auth 8,615,000

4146 Actual Repayment of Debt, CY 8,615,000

Proprietary

2530 Securities Iss by Fed Agencies 8,615,000

2140 Accrued Interest Payable 7,921,662

2533 Amort of Dis/Prem on Sec issued 7,921,662

1010 FBWT 8,615,000

9. To accrue monthly interest 

9/95 = 1,291,942

10/95 = 1,301,171

11/95 = 1,310,466

12/95 = 1,319,827

Total 5,223,406

Budgetary

4141 CY Borrowing Auth Realized 5,223,406

4620 Unobligated funds not sub to app 5,223,406

4148 Res realized from Borr Auth 5,223,406

4145 Borr Auth coverted to cash 5,223,406

4620 Unobligated funds not sub to app 5,223,406

4908 Authority Outlayed not yet Disbursed 5,223,406

Proprietary

6320 Other interest expense 5,223,406

2140 Accrued Interest Payable 5,223,406
21 January 2004

III. COLLECTION OF RENT FROM The JUDCIARY (01/95–12/95)

DESCRIPTION TRANSACTIONS

10. To record the depreciation 

expense for the year

182,854,650/40 = 4,571,366

Budgetary

None

Proprietary

6710 Depreciation expense 4,571,366

1819 Acc Dep on Assets under Capital Lease 4,571,366
22 January 2004

III. PRE-CLOSING TRIAL BALANCE

BUDGETARY B. BAL CY ACTIVITY E. BAL

4141 CY Borrowing Authority Realized 15,833,101 15,833,101

4146 Actual Repayment of Debt CY (17,230,000) (17,230,000)

4145 Borr Auth coverted to cash (15,833,101) (15,833,101)

4148 Resources Realized from Borrowing 

Auth

15,833,101 15,833,101

4149 Borrowing Auth Carried Forward 0 0

4201 Total Actual Resources Collected 187,480,693 187,480,693

4277 Other Actual Collections - Federal 17,230,000 17,230,000

4620 Unobligated funds not sub to app

4902 Delivered Orders – Oblig, pd (17,230,000) (17,230,000)

4908 Authority Outlayed not yet 

Disbursed

(187,480,693) 1,396,899 (186,083,794)

PROPRIETARY

1130 Funds Held by the Public

1810 Capital Assets 182,854,650 182,854,650

1819 Acc Depreciation (4,571,366) (4,571,366) (4,571,366)

2140 Accrued Interest Payable (5,262,617) 39,211 (5,223,406)

2530 Securities Iss by Fed Agencies (516,900,000) 17,230,000 17,230,000

2531 Disc on Securities Iss by Fed 

Agencies

400,123,379 400,123,379

2533 Amortization of Dis/Prem on 

Securities Issued

(65,441,455) (15,872,312) 81,313,767

5310 Interest income

5900 Other Revenue (17,230,000) (17,230,000)

6320 Other interest expense 15,833,101 15,833,101

6710 Depreciation expense 4,571,366 4,571,366

3310 Cumulative Results 9,197,408 9,197,408
23 January 2004

III

STATEMENT OF NET COST

4. Gross Costs with Public

6320 Other interest expense 15,833,101

6710 Depreciation expense 4,571,366

5. Less: Earned revenue from Public

5900 Other revenue (17,230,000)

7. Total Net Cost 3,1474,467

III. 

STATEMENT OF FINANCING

1. Obligations incurred (4902E, 4908E-B) 15,833,101

2. Less: Spending Authority from offsetting Collections (4277) (17,230,000)

3. Obligations Net of Offsetting Collections and Recoveries (1,396,899)

11. Total Resources Used to Finance Activities (1,396,899)

15. Purchase of assets (1810) 0

17. Total Resources Used to Finance items not part of the NC of operation 0

18. Total Resources Used to Finance the NC of Operation (11-17) (1,396,899)

26. Component not requiring or generating resources

Depreciation expense (6710) 4,571,366

30. Net Cost of operations 3,174,467
24 January 2004

III. 

SF133 Reports on Budget Execution and Budgetary Resources

1. Budget authority

B. Borrowing Authority (4141) 15,833,101

2. Unobligated balance

A. Brought Forward (4149, 4201,4908B) -0-

3. Offsetting Collections

A. Collected (4277E) 17,230,000

6. Permanently not Available

C. Capital Transfers and Redemption of debt (4146E) (17,230,000)

7. Total Budgetary Resources 15,833,101

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Exempt from Apportionment (4902E, 4908E-B) 15,833,101

C. Subtotal

11. Total Status of budgetary resources 15,833,101

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15.Outlays

A. Disbursements (+) (4902E, 4908 E-B) 15,833,101

B. Collections (-) (4277) (17,230,000)

4. C. Subtotal (calc 15A..15B) ___ _

17. Net Outlays (1,396,899)

III. USSGL 2108: Yearend Closing Statement 

(Record Type 7 – Subclass 962 Authority to Borrow from Public)

Year 1

Columns Column Title (6,7,8 = 9,10,11) Main Borrowing Auth. 

(962)

Col 2 Pre-closing Unexpended Balances – Treasury Supplied 

(Balance of borrowing authority

0 0

Col 3 Increases and Rescissions

Increases (4141E) 

0 15,833,101

Col 4 Unobligated and Obligated Bal withdrawn/Cancel

Borrowings (4145E) (CY borrowing authority only???)

(15,833,101)

Col 5 Postclosing Unexpended Balance

Col 6 Other Authorizations

Balances (4141E+4145E)

Cal (2+3-4-5)

0

Col 7 Reimbursements Earned and refunds

Col 8 Unfilled Customer Orders

Col 9 Undelivered Orders and Contracts

Col 10 Accounts Payable and Other Liabilities 0

Col 11 Unobligated Balances (5+6+7+8-9-10) 0
25 January 2004

III.BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR

(1995) ACTUAL COLUMN 

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E + 4908E-B) 15,833,101

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (+) (sum of 4000-6990) 15,833,101

2395 Total new obligations (-) (same as line 1000) (15,833,101)

 

NEW BUDGET AUTHORITY (GROSS), DETAIL

6710 Authority to Borrow (+) (4141E) 15,833,101

6900 Spending authority from offsetting collections (cash) (+) (4277E) 17,230,000 

6947 Portion Applied to Repay the Debt (-) (4146E) (17,230,000) 

7000 Total new budget authority (gross) (-) (sum 4000-6990) 15,833,101

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as P&F line 1000) 15,833,101

7320 Total outlays (gross) (-) (4902E) (4908 E-B) (15,833,101)

OUTLAYS (GROSS), DETAIL

8697 Outlays from new mandatory authority (+) (4902E) (4908E-B) 15,833,101

8700 Total outlays (gross) (+) 15,833,101

OFFSETS

8800 Federal sources (-) (4277E) (17,230,000)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) (2200, 8800-8896) (1,396,899) 

9000 Outlays (net) (+) (8700, 8800-8845) (1,396,899)
26 January 2004

III. CLOSING ENTRY

Budgetary

4149 Borrowing Authority Carried Forward 15,833,101

4141 CY Borrowing Authority Realized 15,833,101

4145 Borr Auth coverted to cash 15,833,101

4149 Borrowing Authority Carried Forward 15,833,101

4201 Total Actual Resources – Collected 15,833,101

4148 Resources Realized from Borr auth 15,833,101

4201 Total Actual Resources – Collected 17,230,000

4277 Other Actual Coll NF 17,230,000

4902 Delivered Orders – Oblig, pd 17,230,000

4201 Total Actual Resources – Collected 17,230,000

4146 Actual repayment of debt CY 17,230,000

4201 Total Actual Resources – Collected 17,230,000

Proprietary

3310 Cumulative results 20,404,467

6320 Other interest expense 15,833,101

6710 Depreciation exp 4,571,366

5900 Other Revenue 17,230,000

3310 Cumulative results 17,230,000

III. Post-Closing Trial Balance

Budgetary

4201 Total Actual Resources – Collected 186,083,794

4908 Authority Outlayed not yet Disbursed 186,083,794

Proprietary

1810 Other Capital Asset 182,854,650

1819 Acc Depreciation 9,142,732

2140 Acc Interest Payable 5,223,406

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 499,670,000

2533 Amort of Dis/Prem on Sec issued 81,313,767

3310 Cumulative results of operations 12,371,875
27 January 2004

IV. COLLECTION OF RENT FROM The JUDCIARY (01/02-12/02)

DESCRIPTION TRANSACTIONS

1. To record anticipated 

collection of rent

Budgetary

4070 Anticipated Collections from F Sources 17,230,000

4450 Unapportioned Authority 17,230,000

Proprietary

None

2. To record anticipated 

reduction of borrowing authority 

from offsetting collections.

Budgetary

4450 Unapportioned Authority 17,230,000

4044 Anticipated Reductions to Borrowing Auth 17,230,000

Proprietary

None

3. To accrue monthly interest

1/02 = 1,247,661

2/02 = 1,256,573

2,504,234

Budgetary

4141 CY Borrowing Authority Realized 2,504,234

4620 Unobligated funds not sub to app 2,504,234

4148 Res realized from Borr Auth 2,504,234

4145 Borr Auth coverted to cash 2,504,234

4620 Unobligated funds not sub to app 2,504,234

4908 Authority Outlayed not yet Disbursed 2,504,234

Proprietary

6320 Other interest expense 2,504,234

2140 Accrued Interest Payable 2,504,234

4. To record a semi-annual rent 

collection

$8,615,000 was available and 

allotted when borrowing authority 

was recorded in the beginning 

(AOC is not subject to 

apportionment)

Budgetary

4277 Other Actual Collections - Federal 8,615,000

4070 Anticipated Collections from F Sources 8,615,000

Proprietary

1010 FBWT 8,615,000

5900 Other Revenue 8,615,000

5. To make a semi-annual lease 

payment on 2/02. 

9/01 1,212,638

10/01 1,221,301

11/01 1,230,025

12/01 1,238,811

4,902,775

1/02 1,247,661

2/02 1,256,573

2,504,234

7,470,009

Budgetary

4908 Authority Outlayed not yet Disbursed 8,615,000

4902 Delivered Orders – Obligations, Pd 8,615,000

and

4044 Anticiapted Reductions to Borrowing Auth 8,615,000

4146 Actual Repayment of Debt, CY 8,615,000

Proprietary

2530 Securities Iss by Fed Agencies 8,615,000

2140 Accrued Interest Payable 7,407,009

2533 Amort of Dis/Prem on Sec issued 7,407,009

1010 FBWT 8,615,000
28 January 2004

IV. COLLECTION OF RENT FROM The JUDCIARY (01/02-12/02)

DESCRIPTION TRANSACTIONS

6. To record a semi-annual rent 

collection

$8,615,000 was available when 

borrowing authority was 

recorded in the beginning (AOC 

is not subject to apportionment)

Budgetary

4277 Other Actual Collections - Federal 8,615,000

4070 Anticipated Collections from F Sources 8,615,000

Proprietary

1010 FBWT 8,615,000

5900 Other Revenue 8,615,000

7. To accrue monthly interest 

3/02-8/02

Budgetary

4141 CY Borrowing Authority Realized 7,354,301

4620 Unobligated funds not sub to app 7,354,301

4148 Res realized from Borr Auth 7,354,301

4145 Borr Auth coverted to cash 7,354,301

4620 Unobligated funds not sub to app 7,354,301

4908 Authority Outlayed not yet Disbursed 7,354,301

Proprietary

6320 Other interest expense 7,354,301

2140 Accrued Interest Payable 7,354,301

8. To make a semi-annual lease 

payment on 8/02

3/02-8/02 7,354,301

Budgetary

4908 Authority Outlayed not yet Disbursed 8,615,000

4902 Delivered Orders – Obligations, Pd 8,615,000

and

4044 Anticiapted Reductions to Borrowing Auth 8,615,000

4146 Actual Repayment of Debt, CY 8,615,000

Proprietary

2530 Securities Iss by Fed Agencies 8,615,000

2140 Accrued Interest Payable 7,354,301

2533 Amort of Dis/Prem on Sec issued 7,354,301

1010 FBWT 8,615,000

9. To accrue monthly interest 

9/02 = 1,195,004

10/02 = 1,203,540

11/02 = 1,212,137

12/02 = 1,220,796

Total 4,831,478

Budgetary

4141 CY Borrowing Authority Realized 4,831,478

4620 Unobligated funds not sub to app 4,831,478

4148 Res realized from Borr Auth 4,831,478

4145 Borr Auth coverted to cash 4,831,478

4620 Unobligated funds not sub to app 4,831,478

4908 Authority Outlayed not yet Disbursed 4,831,478

Proprietary

6320 Other interest expense 4,831,478

2140 Accrued Interest Payable 4,831,478
29 January 2004

IV. COLLECTION OF RENT FROM The JUDCIARY (01/02-12/02)

DESCRIPTION TRANSACTIONS

10. To record the depreciation 

expense for the year

182,854,650/40 = 4,571,366

Budgetary

None

Proprietary

6710 Depreciation expense 4,571,366

1819 Acc Dep on Assets under Capital Lease 4,571,366
30 January 2004

IV. PRE-CLOSING TRIAL BALANCE

BUDGETARY B. BAL CY ACTIVITY E. BAL

4070 Anticipated Collections from Fed 

Sources

4141 CY Borrowing Authority Realized 14,690,013 14,690,013

4146 Actual Repayment of Debt (17,230,000) (17,230,000)

4145 Borr Auth coverted to cash (14,690,013) (14,690,013)

4148 Resources Realized from 

Borrowing Auth

14,690,013 14,690,013

4149 Borrowing Auth Carried Forward 0 0

4201 Total Actual Resources Collected 186,083,794 186,083,794

4277 Other Actual Collections - Federal 17,230,000 17,230,000

4620 Unobligated funds not sub to app

4902 Delivered Orders – Oblig, pd (17,230,000) (17,230,000)

4908 Authority Outlayed not yet 

Disbursed

(186,083,794) 2,539,987 (183,543,807)

PROPRIETARY

1130 Funds Held by the Public

1810 Capital Assets 182,854,650 182,854,650

1819 Acc Depreciation (9,142,732) (4,571,366) (13,714,098)

2140 Accrued Interest Payable (5,223,406) 71,297 (5,152,109)

2530 Securities Iss by Fed Agencies (499,670,000) 17,230,000 (482,440,000)

2531 Disc on Securities Iss by Fed 

Agencies

400,123,379 400,123,379

2533 Amortization of Dis/ Prem (81,313,767) (14,761,310) (96,075,077)

5310 Interest income

5900 Other Revenue (17,230,000) (17,230,000)

6320 Other interest expense 14,690,013 14,690,013

6710 Depreciation expense 4,571,366 4,571,366

3310 Cumulative Results 12,371,875 12,371,875
31 January 2004

Statement of Net Cost

4. Gross Costs with Public

6320 Other interest expense 14,690,013

6710 Depreciation expense 4,571,366

5. Less: Earned revenue from Public

5900 Other revenue (17,230,000)

7. Total Net Cost 2,031,379

STATEMENT OF FINANCING

1. Obligations incurred (4902E, 4908E-B) 14,690,013

5. Less: Spending Authority from offsetting Collections (4277) (17,230,000)

6. Obligations Net of Offsetting Collections and Recoveries (2,539,987)

11. Total Resources Used to Finance Activities (2,539,987)

15. Purchase of assets (1810) 0

17. Total Resources Used to Finance items not part of the NC of operation 0

18. Total Resources Used to Finance the NC of Operation (11-17) (2,539,987)

27. Component not requiring or generating resources

Depreciation expense (6710) 4,571,366

30. Net Cost of operations 2,031,379
32 January 2004

IV. 

SF133 Reports on Budget Execution and Budgetary Resources

1. Budget authority

B. Borrowing Authority (4141) 14,690,013

2. Unobligated balance

A. Brought Forward (4149, 4201,4908B) -0-

3. Offsetting Collections

A. Collected (4277E) 17,230,000

6. Permanently not Available

C. Capital Transfers and Redemption of debt (4146E) (17,230,00)

7. Total Budgetary Resources 14,690,013

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Exempt from Apportionment (4902E, 4908E-B) 14,690,013

C. Subtotal

11. Total Status of budgetary resources 14,690,013

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15.Outlays

A. Disbursements (+) (4902E, 4908 E-B) 14,690,013

B. Collections (-) (4277) (17,230,000)

7. C. Subtotal (calc 15A..15B) ___ _

17. Net Outlays (2,539,987)

IV. USSGL 2108: Yearend Closing Statement 

(Record Type 7 – Subclass 962 Authority to Borrow from Public)

Year 1

Columns Column Title (6,7,8 = 9,10,11) Main Borrowing Auth. 

(962)

Col 2 Pre-closing Unexpended Balances – Treasury Supplied 

(Balance of borrowing authority

0 0

Col 3 Increases and Rescissions

Increases (4141E) 

0 14,690,013

Col 4 Unobligated and Obligated Bal withdrawn/Cancel

Borrowings (4145E) (CY borrowing authority only???)

(14,690,013)

Col 5 Postclosing Unexpended Balance

Col 6 Other Authorizations

Balances (4141E+4145E)

Cal (2+3-4-5)

0

Col 7 Reimbursements Earned and refunds

Col 8 Unfilled Customer Orders

Col 9 Undelivered Orders and Contracts

Col 10 Accounts Payable and Other Liabilities 0 0

Col 11 Unobligated Balances (5+6+7+8-9-10) -0-
33 January 2004

IV. BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR

(2002) ACTUAL COLUMN 

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E + 4908E-B) 14,690,013

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (+) (sum of 4000-6990) 14,690,013

2395 Total new obligations (-) (same as line 1000) (14,690,013)

2440 Unobligated balance carried forward, end of the year 

NEW BUDGET AUTHORITY (GROSS), DETAIL

6710 Authority to Borrow (+) (4141E) 14,690,013

6900 Spending authority from offsetting collections (cash) (+) (4266E) 17,230,000 

6947 Portion Applied to Repay the Debt (-) (4146E) (17,230,000) 

7000 Total new budget authority (gross) (-) (sum 4000-6990) 14,690,013

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations 14,690,013

7320 Total outlays (gross) (-) (4902E) (4908 E-B) (14,690,013)

OUTLAYS (GROSS), DETAIL

8697 Outlays from new mandatory authority (+) (4902E) (4908E-B) 14,690,013

8700 Total outlays (gross) (+) 14,690,013

OFFSETS

8800 Federal sources (-) (4277E) (17,230,000)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) (2200,8800-8896) (2,539,987) 

9000 Outlays (net) (+) (8700,8800-8845) (2,539,987)
34 January 2004

IV. CLOSING ENTRY

Budgetary

4149 Borrowing Authority Carried Forward 14,690,013

4141 CY Borrowing Authority Realized 14,690,013

4145 Borr Auth coverted to cash 14,690,013

4149 Borrowing Authority Carried Forward 14,690,013

4201 Total Actual Resources – Collected 14,690,013

4148 Res Realized from Borr Auth 14,690,013

4146 Actual Repayment of Debt 17,230,000

4201 Total Actual Resources – Collected 17,230,000

4201 Total Actual Resources – Collected 17,230,000

4277 Other Actual Coll - Fed 17,230,000

4902 Delivered Orders – Oblig, pd 17,230,000

4201 Total Actual Resources – Collected 17,230,000

Proprietary

3310 Cumulative results 19,261,379

6320 Other interest expense 14,690,013

6710 Depreciation expense 4,571,366

5900 Other Revenue 17,230,000

3310 Cumulative results 17,230,000

IV. Post-Closing Trial Balance

Budgetary

4201 Total Actual Resources – Collected 183,543,807

4908 Authority Outlayed not yet Disbursed 183,543,807

Proprietary

1820 Other Capital Asset 182,854,650

1819 Acc Depreciation 13,714,098

2140 Accrued interest payable 5,152,109

2531 Disc on Securities Iss by Fed Agencies 400,123,379

2530 Securities Iss by Fed Agencies 482,440,000

2533 Amort of Dis/Prem on Sec issued 96,075,077

3310 Cumulative results of operations 14,403,254