Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 39 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

1

2

2 610000 Operating Expenses/Program Costs E N

2 619000 Contra Bad Debt Expense - Incurred for Others E N

2 619900 Adjustment to Subsidy Expense E N

2 633000 Other Interest Expenses E N

2 633800 Remuneration Interest E N

2 634000 Interest Expense Accrued on the Liability for 

Loan Guarantees

E N

2 640000 Benefit Expense E N

2 650000 Cost of Goods Sold E N

2 660000 Applied Overhead E N

2 661000 Cost Capitalization Offset E N

2 671000 Depreciation, Amortization, and Depletion E N

2 672000 Bad Debt Expense E N

2 679000 Other Expenses Not Requiring Budgetary 

Resources

E N

2 680000 Future Funded Expenses E N

2 690000 Nonproduction Costs E N

2 717100 Gains on Changes in Long-Term Assumptions - 

From Experience

E N X

2 717200 Losses on Changes in Long-Term Assumptions - 

From Experience

E N X

2 721000 Losses on Disposition of Assets - Other E N X

2 721100 Losses on Disposition of Investments E N X

2 728000 Unrealized Losses E N X

2 728100 Unrealized Losses - Exchange Stabilization Fund E N X

2 729000 Other Losses E N X

Gross costs

Non-Federal Gross Cost

USSGL Crosswalk - Reclassified Statement of Net Cost 
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 40 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Statement of Net Cost 

2 729100 Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges

E N X

2 730000 Extraordinary Items E N X

2 750000 Distribution of Income - Dividend E N X

2 760000 Changes in Actuarial Liability E N

3

3 632000 Interest Expenses on Securities E N

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

7

7.1 26

7.1 640000 Benefit Expense E F

7.1 685000 Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated)

E F

Interest on Debt Held by the Public

Benefit Program Costs (RC 26) /2

This line is not required to be supported by the USSGL at 

this time, but will be required in the future.

Total Non-Federal Gross Cost

Gains/Losses from Changes in Actuarial Assumptions

General PP&E Partial Impairment Loss

This line is the sum of lines 2 through 5.

Federal Gross Cost
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 41 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Statement of Net Cost 

7.2 25

7.2 673000 Imputed Costs E F

7.3 24

7.3 610000 Operating Expenses/Program Costs E F

7.3 619000 Contra Bad Debt Expense - Incurred for Others E F

7.3 672000 Bad Debt Expense E F

7.3 679000 Other Expenses Not Requiring Budgetary 

Resources

E F

7.3 680000 Future Funded Expenses E F

7.3 690000 Nonproduction Costs E F/Z

7.4 03

7.4 632000 Interest Expenses on Securities E F 3

7.5 05

7.5 631000 Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank

E F

7.5 633000 Other Interest Expenses E F

7.6 06

7.6 721200 Losses on Disposition of Borrowings E F X 3

7.6 729000 Other Losses E F X

7.7 29

7.7 633000 Other Interest Expenses E G

7.7 640000 Benefit Expense E Z

7.7 680000 Future Funded Expenses E Z

7.7 721100 Losses on Disposition of Investments E Z X

7.7 750000 Distribution of Income - Dividend E G X

Imputed Costs (RC 25) /2

Borrowing Losses (RC 06) /2

Borrowing and Other Interest Expense (RC05) /2

Buy/Sell Cost (RC24) /2

Other Expenses (without reciprocals) (RC 29)

Federal Securities Interest Expense (RC 03) /2
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 42 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Statement of Net Cost 

8

9

10

11

11 510000 Revenue From Goods Sold E N X

11 510900 Contra Revenue for Goods Sold E N X

11 520000 Revenue From Services Provided E N X

11 520900 Contra Revenue for Services Provided E N X

11 531000 Interest Revenue - Other E N X

11 531100 Interest Revenue - Investments E N X

11 531200 Interest Revenue - Loans Receivable/Uninvested 

Funds

E N X

11 531300 Interest Revenue - Subsidy Amortization E N X

11 531400 Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

E N X

11 531500 Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act

E N X

11 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E N X

11 531800 Contra Revenue for Interest Revenue - 

Investments

E N X

11 531900 Contra Revenue for Interest Revenue - Other E N X

11 532500 Administrative Fees Revenue E N X

This line is the sum of lines 6 and 8.

Total Federal Gross Cost

Earned Revenue

Non-Federal Earned Revenue

This line is the sum of lines 7.1 through 7.7.

Department Total Gross Cost
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 43 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Statement of Net Cost 

11 532900 Contra Revenue for Administrative Fees E N X

11 540000 Funded Benefit Program Revenue E N X

11 540500 Unfunded FECA Benefit Revenue E N X

11 540600 Contra Revenue for Unfunded FECA Benefit 

Revenue

E N X

11 540900 Contra Revenue for Funded Benefit Program 

Revenue

E N X

11 550000 Insurance and Guarantee Premium Revenue E N X

11 550900 Contra Revenue for Insurance and Guarantee 

Premium Revenue

E N X

11 590000 Other Revenue E N X

11 590900 Contra Revenue for Other Revenue E N X

11 592100 Valuation Change in Investments - Exchange 

Stabilization Fund

E N X

11 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

E N X

11 599000 Collections for Others - Statement of Custodial 

Activity

E N X

11 599100 Accrued Collections for Others - Statement of 

Custodial Activity

E N X

11 711000 Gains on Disposition of Assets - Other E N X

11 711100 Gains on Disposition of Investments E N X

11 718000 Unrealized Gains E N X

11 718100 Unrealized Gain - Exchange Stabilization Fund E N X

11 719000 Other Gains E N X

11 719100 Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges

E N X

12

12.1 26

12.1 540000 Funded Benefit Program Revenue E F X

Federal Earned Revenue

Benefit Program Revenue (RC 26) /2
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 44 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Statement of Net Cost 

12.1 540500 Unfunded FECA Benefit Revenue E F X

12.1 540600 Contra Revenue for Unfunded FECA Benefit 

Revenue

E F X

12.1 540900 Contra Revenue for Funded Benefit Program 

Revenue

E F X

12.2 24

12.2 510000 Revenue From Goods Sold E F X

12.2 510900 Contra Revenue for Goods Sold E F X

12.2 520000 Revenue From Services Provided E F X

12.2 520900 Contra Revenue for Services Provided E F X

12.2 532500 Administrative Fees Revenue E F X

12.2 532900 Contra Revenue for Administrative Fees E F X

12.2 590000 Other Revenue E F X

12.2 590900 Contra Revenue for Other Revenue E F X

12.3 03

12.3 531100 Interest Revenue - Investments E F X

12.3 531800 Contra Revenue for Interest Revenue - 

Investments

E F X

12.3 711100 Gains on Disposition of Investments E F X

12.3 718000 Unrealized Gains E F X

12.3 721100 Losses on Disposition of Investments E F X

12.3 728000 Unrealized Losses E F X

12.4 05

12.4 531000 Interest Revenue - Other E F X

12.4 531200 Interest Revenue - Loans Receivable/Uninvested 

Funds

E F X 3

12.4 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F X

Buy/Sell Revenue (RC 24) /2

Federal Securities Interest Revenue Including Associated 

Gains and Losses (Exchange) (RC 03) /2

Borrowing and Other Interest Revenue (RC 05) /2
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 45 IRC Handout August 14, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Statement of Net Cost 

12.4 531900 Contra Revenue for Interest Revenue - Other E F X

12.5 06

12.5 711200 Gains on Disposition of Borrowings E F X 3

12.5 719000 Other Gains E F X

12.6 29

12.6 531100 Interest Revenue - Investments E Z X

12.6 590000 Other Revenue E Z X

12.6 599000 Collections for Others - Statement of Custodial 

Activity

E G/Z X

12.6 599100 Accrued Collections for Others - Statement of 

Custodial Activity

E G/Z X

12.6 711100 Gains on Disposition of Investments E Z X

13

14

15

This line is the result of subtracting line 14 from line 9.

Borrowing Gains (RC 06) /2

This line is the sum of 12.1 through 12.6.

Total Federal Earned Revenue

Department Total Earned Revenue

This line is the sum of lines 11 and 13.

Net Cost of Operations

Other Revenue (without reciprocal) (RC 29) /2
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VI

Bulletin No. 2014-07 DRAFT VI - 46 IRC Handout August 14, 2014

Footnotes and Additional Information

1. USSGL account attribute domain "F" excludes intradepartmental amounts.

2. For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Agency Reporting Requirements for the Financial Report of the United States 

Government.

3. Reported by the Department of Treasury.