Part 1

SUPPLEMENTAL

Line

No.

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

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/U

2 619900 Adjustment to Subsidy Expense E N E/U2 633000 Other Interest Expenses E N E/U2 633800 Remuneration Interest E N E2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U2 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 679500

Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Administrative Fees E N E/U

2 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/U2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U2 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 E N X E2 729000 Other Losses E N X E/U2 729090 Losses on International Monetary Fund Assets E X U2 729100

Other Losses for Accrued Special Drawing Right (SDR) Interest and Charges E N X E

2 730000 Extraordinary Items E N X E/U

USSGL Crosswalk - Reclassified Statement of Net Cost

Gross costNon-federal gross cost

Bulletin No. 2017-06 DRAFT RSNC - 1 
Part 1

SUPPLEMENTAL

Line

No.

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

USSGL Crosswalk - Reclassified Statement of Net Cost

2 750000 Distribution of Income - Dividend E N X E/U2 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/U67

7.1 

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/U7.3 679000 Other Expenses Not Requiring Budgetary Resources E F E/U

Total non-federal gross costThis line is the sum of lines 2 through 5.Federal gross costBuy/sell cost (RC24) /2Interest on debt held by the publicBenefit program costs (RC 26) /2Imputed costs (RC 25) /2Gains/losses from changes in actuarial assumptionsGeneral property plant and equipment (PP&E) partial impairment loss

Bulletin No. 2017-06 DRAFT RSNC - 2 
Part 1

SUPPLEMENTAL

Line

No.

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

USSGL Crosswalk - Reclassified Statement of Net Cost

7.3 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/U

7.67.5 

7.67.5 632000 Interest Expenses on Securities E F E/U 

7.77.6 

7.77.6 631000

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

7.77.6 633000 Other Interest Expenses E F E/U7.77.6 633800 Remuneration Interest E F E7.87.7 

7.87.7 721200 Losses on Disposition of Borrowings E F X E/U 

7.87.7 729000 Other Losses E F X E/U7.97.8 

7.9 633000 Other Interest Expenses E G E/U

7.97.8 640000 Benefit Expense E Z E/U

7.97.8 680000 Future Funded Expenses E Z E/U7.97.8 690000 Nonproduction Costs E Z E/U

7.9 721100 Losses on Disposition of Investments E Z X E/U

7.97.8 750000 Distribution of Income - Dividend E Z X E/U

8

Borrowing losses (RC 06) /2Other expenses (without reciprocals) (RC 29)Purchase of assets (RC 24) /2Purchase of assets offset (RC 24) / 2Federal securities interest expense (RC 03) /2Borrowing and other interest expense (RC05) /2Total federal gross cost

Bulletin No. 2017-06 DRAFT RSNC - 3 
Part 1

SUPPLEMENTAL

Line

No.

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

USSGL Crosswalk - Reclassified Statement of Net Cost

9

101111 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/U

11 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 E N X U11 540600 Contra Revenue for Unfunded FECA Benefit Revenue E N X U11 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/U11 590000 Other Revenue E N X E/U11 590900 Contra Revenue for Other Revenue E N X E/U

This line is the sum of lines 7.1 through 7.9 7.8.

Department total gross costThis line is the sum of lines 6 and 8.Earned revenueNon-federal earned revenue

Bulletin No. 2017-06 DRAFT RSNC - 4 
Part 1

SUPPLEMENTAL

Line

No.

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

USSGL Crosswalk - Reclassified Statement of Net Cost

11 592100 Valuation Change in Investments - Exchange Stabilization Fund E N X E/U11 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/U11 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 E N X E11 719000 Other Gains E N X E/U11 719090 Gains on International Monetary Fund Assets E X U11 719100

Other Gains for Accrued Special Drawing Right (SDR) Interest and Charges E N X E

12

12.1 

12.1 540000 Funded Benefit Program Revenue E F X E/U12.1 540500 Unfunded FECA Benefit Revenue E F X U12.1 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F 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/U12.2 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/U12.3 

Federal earned revenueBenefit program revenue (exchange) (RC 26) /2Buy/sell revenue (exchange) (RC 24) /2Purchase of assets offset (RC 24) / 2

Bulletin No. 2017-06 DRAFT RSNC - 5 
Part 1

SUPPLEMENTAL

Line

No.

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

USSGL Crosswalk - Reclassified Statement of Net Cost

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

12.312.4 

12.312.4 531100 Interest Revenue - Investments E F X E/U

12.312.4 531800 Contra Revenue for Interest Revenue - Investments E F X E/U12.312.4 711100 Gains on Disposition of Investments E F X E/U12.312.4 718000 Unrealized Gains E F X E/U12.312.4 721100 Losses on Disposition of Investments E F X E/U12.312.4 728000 Unrealized Losses E F X E/U12.412.5 

12.412.5 531000 Interest Revenue - Other E F X E/U

12.412.5 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F X E/U 12.412.5 531700 Contra Revenue for Interest Revenue - Loans Receivable E F X E/U12.412.5 531900 Contra Revenue for Interest Revenue - Other E F X E/U12.512.6 

12.512.6 711200 Gains on Disposition of Borrowings E F X E/U 

12.512.6 719000 Other Gains E F X E/U12.612.7 

12.612.7 531100 Interest Revenue - Investments E Z X E/U

12.612.7 590000 Other Revenue E Z X E/U12.612.7 590900 Contra Revenue for Other Revenue E Z X E/U12.612.7 599000 Collections for Others - Statement of Custodial Activity E Z X E/U12.612.7 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

1314

Total federal earned revenueBorrowing gains (RC 06) /2Other revenue (without reciprocal) (RC 29) /2Federal securities interest revenue including associated gains and losses (exchange) (RC 03) /2Borrowing and other interest revenue (exchange) (RC 05) /2This line is the sum of 12.1 through 12.6 12.7.

Department total earned revenue

Bulletin No. 2017-06 DRAFT RSNC - 6 
Part 1

SUPPLEMENTAL

Line

No.

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

USSGL Crosswalk - Reclassified Statement of Net Cost

15

This line is the sum of lines 11 and 13.Net cost of operationsThis line is the result of subtracting line 14 from line 9.

Bulletin No. 2017-06 DRAFT RSNC - 7