Part 2

SUPPLEMENT

Line 

No.

USSG

L Acct. USSGL Account Title

Begin

/ End

Nonfe

d

Exch/ 

Nonexch

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Noncust

p g 

Type 

Code

Addl. 

Info.

1

1 610000 Operating Expenses/Program Costs E F/N E/U

1 615000 Expensed Asset E E/U

1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E/U

1 619900 Adjustment to Subsidy Expense E N E/U

1 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or 

the Federal Financing Bank

E F E/U

1 632000 Interest Expenses on Securities E F/N E/U

1 633000 Other Interest Expenses E F/N A E/U

1 633800 Remuneration Interest E F/N E

1 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

1 640000 Benefit Expense E F/N/Z E/U 4

1 650000 Cost of Goods Sold E F/N E/U

1 660000 Applied Overhead E N E/U

1 661000 Cost Capitalization Offset E N E/U

1 671000 Depreciation, Amortization, and Depletion E N E/U

1 672000 Bad Debt Expense E F/N E/U

1 673000 Imputed Costs E F E/U

1 679000 Other Expenses Not Requiring Budgetary Resources E F/N A E/U

1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental E N A E/U

1 680000 Future Funded Expenses E F/N/Z E/U 2, 4

1 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated)E F E/U 4

1 690000 Non-Production Costs E F/N/Z E/U 3, 4

1 717100 Gains on Changes in Long-Term Assumptions - From Experience E N X E/U

1 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U

1 721000 Losses on Disposition of Assets - Other E N X E/U 4

1 721100 Losses on Disposition of Investments E F/N X A E/U 4

1 721200 Losses on Disposition of Borrowings E F X E/U 4

1 728000 Unrealized Losses E F/N X E/U 4

1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N X E

1 729000 Other Losses E F/N X E/U 4

1 729090 Losses on International Monetary Fund Assets E X U

1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

1 729200 Other Losses From Impairment of Assets E N X E/U 4

1 730000 Extraordinary Items E N X E/U 4

1 750000 Distribution of Income - Dividend E N/Z X E/U 4

1 760000 Changes in Actuarial Liability E N E/U 4

1 880100 Offset for Purchases of Assets E F E/U

1 880200 Purchases of Property, Plant, and Equipment E F E/U

1 880300 Purchases of Inventory and Related Property E F E/U

1 880400 Purchases of Assets - Other E F E/U

2

2 510000 Revenue From Goods Sold E F/N X E/U

2 510900 Contra Revenue for Goods Sold E F/N X E/U

2 520000 Revenue From Services Provided E F/N X A E/U 4

2 520900 Contra Revenue for Services Provided E F/N X A E/U

2 531000 Interest Revenue - Other E F/N X A E/U 4

2 531100 Interest Revenue - Investments E F/N X A E/U 4

2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 4

2 531300 Interest Revenue - Subsidy Amortization E N X E/U 4

2 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act

E N X E/U

2 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N X E/U

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 4

2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 4

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 4

Gross costs

Less: earned revenue

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2021 Reporting

Gross Program Costs (Note 221):

Program A:

IRC Meeting Handout Draft July 2020
Part 2

SUPPLEMENT

Line 

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L Acct. USSGL Account Title

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Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2021 Reporting

2 532500 Administrative Fees Revenue E F/N X A E/U

2 532900 Contra Revenue for Administrative Fees E F/N X A E/U

2 540000 Funded Benefit Program Revenue E F/N X E/U

2 540500 Unfunded FECA Benefit Revenue E F/N X U

2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N X U

2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X E/U

2 550000 Insurance and Guarantee Premium Revenue E N X E/U

2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

2 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets 

Receivable from a Federal Agency - Other Than the General Fund of the U.S. 

E F X A E/U 4

2 590000 Other Revenue E F/N X A E/U 4

2 590900 Contra Revenue for Other Revenue E F/N X A E/U 4

2 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N X E/U

2 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

2 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/U 4

2 711000 Gains on Disposition of Assets - Other E N X E/U 4

2 711100 Gains on Disposition of Investments E F/N X E/U 4

2 711200 Gains on Disposition of Borrowings E F X E/U 4

2 718000 Unrealized Gains E F/N X E/U 4

2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N X E

2 719000 Other Gains E F/N X E/U 4

2 719090 Gains on International Monetary Fund Assets E X U

2 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

3

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

6

6 640000 Benefit Expense E F/N/Z E/U 5

6 680000 Future Funded Expenses E F/N/Z E/U 5

6 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated)E F E/U 5

6 690000 Non-Production Costs E F/N/Z E/U 5

6 721000 Losses on Disposition of Assets - Other E N X E/U 5

6 721100 Losses on Disposition of Investments E F/N X A E/U 5

6 721200 Losses on Disposition of Borrowings E F X E/U 5

6 728000 Unrealized Losses E F/N X E/U 5

6 729000 Other Losses E F/N X E/U 5

6 729200 Other Losses From Impairment of Assets E N X E/U 5

6 730000 Extraordinary Items E N X E/U 5

6 750000 Distribution of Income - Dividend E N/Z X E/U 5

6 760000 Changes in Actuarial Liability E N E/U 5

7

7 520000 Revenue From Services Provided E F/N X A E/U 5

7 531000 Interest Revenue - Other E F/N X A E/U 5

7 531100 Interest Revenue - Investments E F/N X A E/U 5

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 5

7 531300 Interest Revenue - Subsidy Amortization E N X E/U 5

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 5

7 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 5

7 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 5

7 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets 

Receivable from a Federal Agency - Other Than the General Fund of the U.S. 

E F X A E/U 5

7 590000 Other Revenue E F/N X A E/U 5

7 590900 Contra Revenue for Other Revenue E F/N X A E/U 5

7 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/F/U

Net program costs including Assumption Changes:

This line is calculated. Equals the sum of lines 3 through 4.

Costs not assigned to programs

Less: earned revenues not attributed to programs

Net program costs:

This line is calculated. Equals sum of lines 1 minus 2.

(Gain)/Loss on pension, ORB or OPEB Assumption Changes (Note 15):

IRC Meeting Handout Draft July 2020
Part 2

SUPPLEMENT

Line 

No.

USSG

L Acct. USSGL Account Title

Begin

/ End

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d

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Noncust

p g 

Type 

Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2021 Reporting

7 711000 Gains on Disposition of Assets - Other E N X E/U 5

7 711100 Gains on Disposition of Investments E F/N X E/U 5

7 711200 Gains on Disposition of Borrowings E F X E/U 5

7 718000 Unrealized Gains E F/N X E/U 5

7 719000 Other Gains E F/N X E/U 5

8

 1 Use the USSGL account attribute domains as provided in USSGL Section IV, 

 2 Excludes non-recurring cleanup costs.

 3 Report stewardship costs separately.

 4 Includes the amount of cost or revenue directly traceable to programs, excludes 

amounts not assigned to programs

 5 Includes the amount of cost or revenue indirectly traceable to programs, 

excludes amounts assigned to programs

This line is calculated. Equals sum of lines 5 and 6 minus 7.

FOOTNOTES AND ADDITIONAL INFORMATION:

Net cost of operations

IRC Meeting Handout Draft July 2020