Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

1

2

2 610000 Operating Expenses/Program Costs E N E/U

2 615000 Expensed Asset E E/U

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

2 619900 Adjustment to Subsidy Expense E N E/U

2 633000 Other Interest Expenses E N E/U

2 633800 Remuneration Interest E N E

2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

2 640000 Benefit Expense E N E/U

2 650000 Cost of Goods Sold E N E/U

2 660000 Applied Overhead E N E/U

2 661000 Cost Capitalization Offset E N E/U

2 671000 Depreciation, Amortization, and Depletion E N E/U

2 672000 Bad Debt Expense E N E/U

2 679000 Other Expenses Not Requiring Budgetary Resources E N E/U

2 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees E N E/U

2 680000 Future Funded Expenses E N E/U

2 690000 Non-Production Costs E N E/U

2 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/U

2 721100 Losses on Disposition of Investments E N X E/U

2 728000 Unrealized Losses E N X E/U

2 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N X E

2 729000 Other Losses E N X E/U

2 729090 Losses on International Monetary Fund Assets E X U

2 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

2 730000 Extraordinary Items E N X E/U

2 750000 Distribution of Income - Dividend E N X E/U

2 760000 Changes in Actuarial Liability E N E/U

3

3 632000 Interest Expenses on Securities E N E/U

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

5 729200 Other Losses From Impairment of Assets E N X E/U

6

7

7.1

7.1 640000 Benefit Expense E F E/U

7.1 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/U

7.3

7.3 610000 Operating Expenses/Program Costs E F E/U

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

7.3 650000 Cost of Goods Sold E F E/U

7.3 672000 Bad Debt Expense E F E/U

7.3 679000 Other Expenses Not Requiring Budgetary Resources E F E/U

7.3 680000 Future Funded Expenses E F E/U

7.3 690000 Non-Production Costs E F E/U

7.4

7.4 880200 Purchases of Property, Plant, and Equipment E F E/U

7.4 880300 Purchases of Inventory and Related Property E F E/U

7.4 880400 Purchases of Assets - Other E F E/U

Federal gross cost

Benefit program costs (RC 26) - Footnote 2

Imputed costs (RC 25) - Footnote 2

Buy/sell cost (RC24) - Footnote 2

Purchase of assets (RC 24) - Footnote 2

Interest on debt held by the public

Gains/losses from changes in actuarial assumptions

General property plant and equipment (PP&E) partial impairment loss

Total non-federal gross cost

This line is the sum of lines 2 through 5.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2018 Reporting

Gross cost

Non-federal gross cost

Bulletin No. 2018-05 VI RSNC - 1 June 2018
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2018 Reporting

7.5

7.5 632000 Interest Expenses on Securities E F E/U 3

7.6

7.6 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank E F E/U

7.6 633000 Other Interest Expenses E F E/U

7.6 633800 Remuneration Interest E F E

7.7

7.7 721200 Losses on Disposition of Borrowings E F X E/U 3

7.7 729000 Other Losses E F X E/U

7.8

7.8 640000 Benefit Expense E Z E/U

7.8 680000 Future Funded Expenses E Z E/U

7.8 690000 Non-Production Costs E Z E/U

7.8 750000 Distribution of Income - Dividend E Z X E/U

8

9

10

11

11 510000 Revenue From Goods Sold E N X E/U

11 510900 Contra Revenue for Goods Sold E N X E/U

11 520000 Revenue From Services Provided E N X E/U

11 520900 Contra Revenue for Services Provided E N X E/U

11 531000 Interest Revenue - Other E N X E/U

11 531100 Interest Revenue - Investments E N X E/U

11 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N X E/U

11 531300 Interest Revenue - Subsidy Amortization E N X E/U

11 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/U

11 531800 Contra Revenue for Interest Revenue - Investments E N X E/U

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

11 532500 Administrative Fees Revenue E N X E/U

11 532900 Contra Revenue for Administrative Fees E N X E/U

11 540000 Funded Benefit Program Revenue E N X E/U

11 540500 Unfunded FECA Benefit Revenue E N X U

11 540600 Contra Revenue for Unfunded FECA Benefit Revenue E N X U

11 540900 Contra Revenue for Funded Benefit Program Revenue E N X E/U

11 550000 Insurance and Guarantee Premium Revenue E N X E/U

11 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

11 590000 Other Revenue E N X E/U

11 590900 Contra Revenue for Other Revenue E N X E/U

11 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) 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/U

11 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/U

11 711100 Gains on Disposition of Investments E N X E/U

11 718000 Unrealized Gains E N X E/U

11 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N X E

11 719000 Other Gains E N X E/U

11 719090 Gains on International Monetary Fund Assets E X U

11 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

12

12.1

12.1 540000 Funded Benefit Program Revenue E F X E/U

12.1 540500 Unfunded FECA Benefit Revenue E F X U

Federal earned revenue

Benefit program revenue (exchange) (RC 26) - Footnote 2

This line is the sum of lines 7.1 through 7.8.

Department total gross cost

This line is the sum of lines 6 and 8.

Earned revenue

Non-federal earned revenue

Federal securities interest expense (RC 03) - Footnote 2

Borrowing and other interest expense (RC05) - Footnote 2

Borrowing losses (RC 06) - Footnote 2

Other expenses (without reciprocals) (RC 29)

Total federal gross cost

Bulletin No. 2018-05 VI RSNC - 2 June 2018
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2018 Reporting

12.1 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F X U

12.1 540900 Contra Revenue for Funded Benefit Program Revenue E F X E/U

12.2

12.2 510000 Revenue From Goods Sold E F X E/U

12.2 510900 Contra Revenue for Goods Sold E F X E/U

12.2 520000 Revenue From Services Provided E F X E/U

12.2 520900 Contra Revenue for Services Provided E F X E/U

12.2 532500 Administrative Fees Revenue E F X E/U

12.2 532900 Contra Revenue for Administrative Fees E F X E/U

12.2 590000 Other Revenue E F X E/U

12.2 590900 Contra Revenue for Other Revenue E F X E/U

12.3

12.3 880100 Offset for Purchases of Assets E F E/U

12.4

12.4 531100 Interest Revenue - Investments E F X E/U

12.4 531800 Contra Revenue for Interest Revenue - Investments E F X E/U

12.4 711100 Gains on Disposition of Investments E F X E/U

12.4 718000 Unrealized Gains E F X E/U

12.4 721100 Losses on Disposition of Investments E F X E/U

12.4 728000 Unrealized Losses E F X E/U

12.5

12.5 531000 Interest Revenue - Other E F X E/U

12.5 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F X E/U 3

12.5 531700 Contra Revenue for Interest Revenue - Loans Receivable E F X E/U

12.5 531900 Contra Revenue for Interest Revenue - Other E F X E/U

12.6

12.6 711200 Gains on Disposition of Borrowings E F X E/U 3

12.6 719000 Other Gains E F X E/U

12.7

12.7 590000 Other Revenue E Z X E/U

12.7 590900 Contra Revenue for Other Revenue E Z X E/U

12.7 599000 Collections for Others - Statement of Custodial Activity E Z X E/U

12.7 599100 Accrued Collections for Others - Statement of Custodial Activity E Z X E/U

13

14

15

 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.

Department total earned revenue

This line is the sum of lines 11 and 13.

Net cost of operations

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

FOOTNOTES AND ADDITIONAL INFORMATION:

Borrowing and other interest revenue (exchange) (RC 05) - Footnote 2

Borrowing gains (RC 06) - Footnote 2

Other revenue (without reciprocal) (RC 29) - Footnote 2

Total federal earned revenue

This line is the sum of 12.1 through 12.7.

Buy/sell revenue (exchange) (RC 24) - Footnote 2

Purchase of assets offset (RC 24) / 2

Federal securities interest revenue including associated gains and losses (exchange) (RC 03) - Footnote 2

Bulletin No. 2018-05 VI RSNC - 3 June 2018