department of defense agency-wide financial … · other accompanying information department of...

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DEPARTMENT OF DEFENSE

AGENCY-WIDEFINANCIAL STATEMENTS

OTHER ACCOMPANYINGINFORMATION

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Other Accompanying Information

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Department of Defense – Appropriations, Funds, and Accounts

Department of the Army:

21X0810 Environmental Restoration21*7020 Family Housing, Army Construction21*7025 Operation & Maintenance, Family Housing21X1705 National Board for the Promotion of Rifle Practice, Army21X1805 Salaries and Expenses, Cemeterial Expenses, Army21*2010 Military Personnel, Army 21*2020 Operation and Maintenance, Army 21*2031 Aircraft Procurement, Army 21*2032 Missile Procurement, Army 21*2033 Procurement of Weapons and Tracked Combat Vehicles, Army 21*2034 Procurement of Ammunition, Army 21*2035 Other Procurement, Army 21*2040 Research, Development, Test, and Evaluation, Army 21*2050 Military Construction, Army 21*2060 National Guard Personnel, Army 21*2065 Operation and Maintenance, Army National Guard 21*2070 Reserve Personnel, Army 21*2080 Operation and Maintenance, Army Reserve 21*2085 Military Construction, Army National Guard 21*2086 Military Construction, Army Reserve21X4275 Arms Initiative Guaranteed Loan Financing21X4528 Working Capital Fund, Army Conventional Ammunition21X5095 Wildlife Conservation, etc., Military Reservations, Army21X5098 Restoration, Rocky Mountain Arsenal, Army21X5194 Department of Defense, 50th Anniversary of World War II Commemoration Account,

Army21X5285 Department of Defense, Forest Products Program, Army21X5286 National Science Center, Army21X8063 Bequest of Major General Fred C. Ainsworth Library, Walter Reed Army Medical Center21X8927 Department of the Army General Gift Fund21*6xxx (Non-entity) Deposit Fund Accounts

Department of the Navy:

17X0380 Coastal Defense Augmentation, Navy17*0703 Family Housing, Navy and Marine Corps 17X0810 Environmental Restoration, Navy17*1105 Military Personnel, Marine Corps17*1106 Operation and Maintenance, Marine Corps 17*1107 Operation and Maintenance, Marine Corps Reserve 17*1108 Reserve Personnel, Marine Corps 17*1109 Procurement, Marine Corps 17*1205 Military Construction, Navy17*1235 Military Construction, Naval Reserve 17X1236 Payments to Kaho’Olawe Island Conveyance, Remediation, and Environmental

Restoration Fund, Navy17*1319 Research, Development, Test, and Evaluation, Navy

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Department of the Navy (Continued):

17*1405 Reserve Personnel, Navy17*1453 Military Personnel, Navy 17*1506 Aircraft Procurement, Navy 17*1507 Weapons Procurement, Navy 17*1508 Procurement of Ammunition, Navy and Marine Corps 17*1611 Shipbuilding and Conversion, Navy 17*1804 Operation and Maintenance, Navy 17*1806 Operation and Maintenance, Navy Reserve 17*1810 Other Procurement, Navy 17*4557 National Defense Sealift Fund, Navy 17X5095 Wildlife Conservation, etc., Military Reservations, Navy17X5185 KahoOlawe Island Conveyance, Remediation and Environmental Restoration Fund, Navy17X5429 Rossmoor Liquidating Trust Settlement Account17X8008 Office of Naval Records and History Fund17X8423 Midshipmen’s Store, United States Naval Academy17X8716 Department of the Navy General Gift Fund17X8723 Ships Stores Profits, Navy17X8730 United States Naval Academy Museum Fund17X8733 United States Naval Academy General Gift Fund17*6xxx (Non-entity) Deposit Fund Accounts

Department of the Air Force:

57*0704 Family Housing, Air Force 57*0810 Environmental Restoration, Air Force57X1999 Unclassified Receipts and Expenditures, Air Force57*3010 Aircraft Procurement, Air Force 57*3011 Procurement of Ammunition, Air Force57*3020 Missile Procurement, Air Force 57*3080 Other Procurement, Air Force 57*3300 Military Construction, Air Force 57*3400 Operation and Maintenance, Air Force 57*3500 Military Personnel, Air Force 57*3600 Research, Development, Test, and Evaluation, Air Force57*3700 Reserve Personnel, Air Force 57*3730 Military Construction, Air Force Reserve 57*3740 Operation and Maintenance, Air Force Reserve 57*3830 Military Construction, Air National Guard 57*3840 Operation and Maintenance, Air National Guard 57*3850 National Guard Personnel, Air Force57X5095 Wildlife Conservation, etc., Military Reservations, Air Force57*6xxx (Nonentity) Deposit Fund Accounts57X8170 Fisher House Trust Fund57X8418 Air Force Cadet Fund57X8928 Department of the Air Force General Gift Fund57*6xxx (Nonentity) Deposit Fund Accounts

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Department of Defense Working Capital Funds:

97X8097 Department of Defense Military Retirement Trust Fund97X4930.001 Army Working Capital Fund97X4930.002 Navy Working Capital Fund97X4930.003 Air Force Working Capital Fund97X4930.004 Defense Commissary Agency Working Capital Fund97X4930.005 Defense Logistics Agency Working Capital Fund97X4930.005 U.S. Transportation Command Working Capital Fund97X4930.005 Defense Finance and Accounting Service Working Capital Fund97X4930.005 Joint Logistics Systems Center Working Capital Fund97X4930.005 Management Systems Support Office/Corporate Information Management97X4930.005 Defense Information Systems Agency Working Capital Fund97X4930.005 Defense Technical Information Services Center97X4930.005 Defense Security Services97X4930.005 Headquarters Account97X4930.005 Component Level Adjustment

Other Defense Organizations:

11X8242 Foreign Military Sales Trust Fund (Administrative expenses only)97*0040 Payments to Military Retirement Fund, Defense97X0100 Operation and Maintenance, Defense-Wide97*0100 Operation and Maintenance, Defense-Wide 97*0101 Contingencies, Defense97*0102 Claims, Defense97*0103 Base Realignment and Closure Account, Part I, Defense 97*0104 Court of Military Appeals, Defense 97*0105 Drug Interdiction and Counter-Drug Activities, Defense 97*0106 Goodwill Games, Defense 97*0107 Office of the Inspector General 97*0108 Emergency Expenses, Defense Account97X0110 Persian Gulf Regional Defense Fund, Defense97*0115 Corporate Information Management (Business Process Reengineering)97*0116 Summer Olympics, Defense 97*0118 Overseas Contingency Operations Fund97X0118 Overseas Contingency Operations Fund97*0130 Defense Health Program, Defense 97*0131 Real Property Maintenance, Defense 97X0132 Claims, Mount Pinatubo, Defense97*0132 Claims, Mount Pinatubo, Defense 97*0133 Payment to Coast Guard, Defense 97X0134 Former Soviet Union Threat Reduction, Defense97*0135 Military Training, Equipment and Associated Support Transfer Fund, Defense97*0136 Depot level Maintenance and Repair Transfer Fund, Defense97*0137 Spares, Repairs and Associated Logistical Support Transfer Fund, Defense97*0138 New Horizons Exercise Transfer Fund, Defense97*0139 Operational Rapid Response Transfer Fund, Defense97*0140 Military Construction Transfer Fund, Defense97*0300 Procurement, Defense-Wide 97*0350 National Guard and Reserve Equipment, Defense 97X0360 Defense Production Act Purchases, Defense

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Other Defense Organizations (Continued):

97*0360 Defense Production Act Purchases, Defense 97*0370 NATO Cooperative Defense Fund97X0390 Chemical Agents and Munitions Destruction, Defense 97*0390 Chemical Agents and Munitions Destruction, Defense 97X0400 Research, Development, Test, and Evaluation, Defense-Wide97*0400 Research, Development, Test, and Evaluation, Defense-Wide97*0450 Developmental Test and Evaluation, Defense 97*0460 Operational Test and Evaluation, Defense97*0500 Military Construction, Defense-Wide 97X0510 Base Realignment and Closure Account, Part II, Defense97*0706 Family Housing, Defense-Wide 97*0800 Special Foreign Currency Program, Defense97X0801 Foreign Currency Fluctuations, Defense97X0803 Foreign Currency Fluctuation, Construction, Defense97X0804 North Atlantic Treaty Organization Investment Programs Defense97X0810 Environmental Restoration, Defense97X0819 Humanitarian Assistance, Defense97*0819 Humanitarian Assistance, Defense97*0827 World University Games, Defense 97*0828 Defense Reinvestment for Economic Growth, Defense 97*0829 World Cup USA, Defense 97*0832 Special Olympics - World Games97*0834 DoD Family Housing Improvement Fund97X8035 Defense Export Loan Guarantee Program Account97X8036 DoD Military Unaccompanied Housing Improvement Program97X8038 Support for International Sporting Competitions, Defense97*0839 Quality of Life Enhancement, Defense97*0840 OPLAN 34A-35 P.O.W. Payment97*3296 Pinatubo Disaster Relief Fund97X3910 ADP Equipment Management Fund, Defense97X4090 Homeowners Assistance Fund, Defense97*4090 Homeowners Assistance Fund, Defense 97X4093 William Langer Jewel Bearing Plant Revolving Fund, Defense97*4166 Family Housing Improvement Fund, Direct Loan Financing Account97*4167 Family Housing Improvement Fund, Guaranteed Loan Financing Account97*4168 Defense Expense Loan Guarantee Financing Program97*4179 Reserve Mobilization Fund97X4555 National Defense Stockpile Transaction Fund, Defense97X4931 Buildings Maintenance Fund97X4950 Pentagon Reservation Maintenance Revolving Fund97X4965 Emergency Response Fund, Defense97X5187 Defense Cooperation Account, Defense97X5188 Disposal of Department of Defense Real Property97X5189 Lease of Department of Defense Real Property97X5193 Department of Defense Overseas Military Facility Investment Recovery Account97X5195 Use of Proceeds from the Transfer or Disposition of Commissary Facilities, Defense97X5196 Theater Missile Defense Cooperation Account, Defense97X8098 Department of Defense, Education Benefits Fund97*8164 Surcharge Collections, Sales of Commissary Stores97X8165 Foreign National Employees Separation Pay Account, Defense97X8168 National Security Education Trust Fund97*8238 Kuwait Civil Reconstruction Trust Fund

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Other Defense Organizations (Continued):

97X8311 Uniformed Services University of the Health Sciences Gift Fund97X8335 Voluntary Separation Incentive Trust Fund97*6xxx (Non-entity) Deposit Fund Accounts

U.S. Army Corps of Engineers (USACE):

96*0200 Appalachian Regional Development Program96*1039 Construction, National Parks Service96*1105 State and Private Forestry, Forest Service96*2020 Manu’a Islands, Department of Army96*2050 Levee Restoration Program, Economic Development Administration96X3112 Flood Control, Mississippi River and Tributaries, Corps of Engineers, Civil96X3121 General Investigations, Corps of Engineers, Civil96X3122 Construction, General, Corps of Engineers, Civil96X3123 Operation and Maintenance, General, Corps of Engineers, Civil96*3123 Operation and Maintenance, General, Corps of Engineers, Civil96X3124 General Expenses, Corps of Engineers, Civil96*3124 General Expenses, Corps of Engineers, Civil96X3125 Flood Control and Coastal Emergencies, Corps of Engineers, Civil96*3125 Flood Control and Coastal Emergencies, Corps of Engineers, Civil96X3126 General Regulator Functions, Corps of Engineers, Civil96X3128 Washington Aqueduct Capital Improvements, Corps of Engineers96X3130 Formerly Utilized Sites Remedial Action Program (FUSRAP) (borrowing authority)96X3930 Consolidated Working Fund, Army, Engineers, Civil96*4045 Bonneville Power Administration96*4542 Federal Building Fund, GSA96X4902 Revolving Fund, Corps of Engineers, Civil96X5007 Special Recreation Use Fees, Corps of Engineers, Civil96X5066 Hydraulic Mining in California, Debris Fund96X5090 Payments to States, Flood Control Act of 195496X5125 Maintenance and Operation of Dams and Other Improvements of Navigable Waters96X8861 Inland Waterways Trust Fund96X8862 Rivers and Harbors Contributed and Advance Funds, Corps of Engineers, Civil96X8863 Harbor Maintenance Trust Fund96X8868 Oil Spill Research, Corps of Engineers, Civil Nonentity Funds:96*6xxx (Non-entity) Deposit Fund Accounts

Note: The USACE is executive agency for the Inland Waterways Trust Fund and the HarborMaintenance Trust Fund.

The following are applicable to multiple DoD Reporting Entities:

F3875 Budget Clearing Account (Suspense)F3878 Budget Clearing Account (Deposits)F3879 Undistributed Letter of Credit DifferencesF3880 Unavailable Check Cancellations and OverpaymentsF3885 Undistributed Intra-Governmental PaymentsF3886 Civilian Thrift Savings Plan

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NOTE: Appropriations shown with an asterisk (*) in the third position of the appropriation symbolindicates the appropriation may be single-year, multi-year or no-year.

NOTE: Appropriations shown with an (X) in the third position of the appropriation symbol indicates theappropriation is a “no-year” appropriation.

NOTE: This statement is provided for information only asRequested by the Office of Management and Budget. Funds areneither available to the Department of Defense nor included inthe DoD agency-wide Principal Statements.

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Funds Appropriated to the President International Foreign Military Military toAdministered by the Department of Defense Military Financing MilitaryCONSOLIDATED BALANCE SHEET Education Program ContactAs of September 30, 2000 and Training Grants Program($ in Thousands) 11*1081 11*1082 11*1084

ASSETSFund Balance With Treasury $ 47,073 $ 3,275,133 $ 0Accounts Receivable 68Other AssetsLoans ReceivableInventory and Related Property, NetOther Assets

Total Assets $ 47,073 $ 3,275,201 $ 0

LIABILITIESDebtOther LiabilitiesAccounts Payable $ 14,571 $ 1,132 $ 0Other Liabilities

Total Liabilities $ 14,571 $ 1,132 $ 0

NET POSITIONUnexpended Appropriations $ 32,502 $ 3,272,929 $ 0Cumulative Results of Operations 1,140Total Net Position $ 32,502 $ 3,274,069 $ 0

Total Liabilities and Net Position $ 47,073 $ 3,275,201 $ 0


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Funds Appropriated to the PresidentAdministered by the Department of DefenseCONSOLIDATED BALANCE SHEET Special Foreign Foreign MilAs of September 30, 2000 Defense Military Loan Financing, Military Debt($ in Thousands) Acquisition Liquidating Direct Loan Reduction

Fund Account Financing Financing11X4116 11X4121 11X4122 11X4174

ASSETSFund Balance With Treasury $ 63,733 $ 0 $ 199,061 $ 0Accounts Receivable 2,669Other AssetsLoans Receivable 5,245,046 1,309,966 2,001Inventory and Related Property, Net 15,166Other Assets 31,472

Total Assets $ 113,040 $ 5,245,046 $ 1,509,027 $ 2,001

LIABILITIESDebt $ 0 $ 5,245,046 $ 1,379,190 $ 2,001Other LiabilitiesAccounts PayableOther Liabilities $ 128,687 $ $ 129,819

Total Liabilities $ 128,687 $ 5,245,046 $ 1,509,009 $ 2,001

NET POSITIONUnexpended Appropriations $ 0 $ 0 $ 18 $ 0Cumulative Results of Operations (15,647)Total Net Position $ (15,647) $ 0 $ 18 $ 0

Total Liabilities and Net Position $ 113,040 $ 5,245,046 $ 1,509,027 $ 2,001


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Funds Appropriated to the President International Foreign Military Military toAdministered by the Department of Defense Military Financing Military Military DebtCONSOLIDATED STATEMENT OF NET COST Education Program Contact ReductionFor the period ended September 30, 2000 and Training Grants Program Financing($ in Thousands) 11*1081 11*1082 11*1084 11X4174

Program Costs:Intragovernmental $ 0 $ 0 $ 0 $ 986With the Public 48,590 3,888,522 (25) 28,332Total Program Cost $ 48,590 3,888,522 $ (25) $ 29,318(Less: Earned Revenues) 0 0 0 (15,989)Net Program Costs $ 48,590 $ 3,888,522 $ (25) $ 13,329

Costs not Assigned to Programs 0 0 0 0

(Less: Earned Revenues not Attributable to Programs) 0 (1,140) 0 0

Net Cost of Operations $ 48,590 $ 3,887,382 $ (25) $ 13,329

Funds Appropriated to the PresidentAdministered by the Department of DefenseCONSOLIDATED STATEMENT OF NET COST Special Foreign Foreign MilitaryFor the period ended September 30, 2000 Defense Military Loan Financing,($ in Thousands) Acquisition Liquidating Direct Loan

Fund Account Financing11X4116 11X4121 11X4122

Program CostsIntragovernmental $ 0 $ 218,720 $ 307,331With the Public 167,432 24,493 0Total Program Cost $ 167,432 $ 243,213 $ 307,331(Less: Earned Revenues) (173,861) (24,493) (121,236)Net Program Costs $ (6,429) $ 218,720 $ 186,095

Costs Not Assigned to Programs $ 0 $ 0 $ 0(Less: Earned Revenues Not Attributable to Programs) 0 (218,720) 0

Net Cost of Operations $ (6,429) $ 0 $ 186,095


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Funds Appropriated to the President International Foreign Military Military toAdministered by the Department of Defense Military Financing MilitarySTATEMENT OF CHANGES IN NET POSITION Education Program ContactFor the period ended September 30, 2000 And Training Grants Program($ in Thousands) 11*1081 11*1082 11*1084

Net Cost of Operations $ 48,590 $ 3,887,382 $ (25)

Financing Sources (other than exchange revenues)Appropriations Used 48,590 3,888,343 (25)(Transfers-Out)OtherTotal Financing Sources (other than exchange revenues) $ 48,590 $ 3,888,343 $ (25)

Net Results of Operations $ 0 $ 961 $ 0Net Change in Cumulative Results of Operations 0 961 0Increase (Decrease) in Unexpended Appropriations (589) 898,504 (3,034)

Change in Net Position $ (589) $ 899,465 $ (3,034)Net Position-Beginning of the Period 33,091 2,374,604 3,034

Net Position-End of the Period $ 32,502 $ 3,274,069 $ 0


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Funds Appropriated to the PresidentAdministered by the Department of DefenseSTATEMENT OF CHANGES IN NET POSITION Special Foreign Foreign MilitaryFor the period ended September 30, 2000 Defense Military Loan Financing, Military Debt($ in Thousands) Acquisition Liquidating Direct Loan Reduction


Net Cost of Operations $ (6,429) $ 0 $ 186,095 $ 13,329

Financing Sources (other than exchange revenues)Appropriations Used 0 186,095(Transfers-Out) (25,000) 0OtherTotal Financing Sources (other than exchange revenues) $ (25,000) $ 0 $ 186,095 $ 0

Net Results of Operations $ (18,571) $ 0 0 $ (13,329)Net Change in Cumulative Results of Operations $ (18,571) $ 0 0 $ (13,329)Increase (Decrease) in Unexpended Appropriations

Change in Net Position $ (18,571) $ 0 $ 0 $ (13,329)Net Position-Beginning of the Period 2,923 0 18 13,329

Net Position-End of the Period $ (15,647) $ 0 $ 18 $ 0


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Funds Appropriated to the President International Foreign Military Military toAdministered by the Department of Defense Military Financing MilitarySTATEMENT OF BUDGETARY RESOURCES Education Program ContactFor the period ended September 30, 2000 and Training Grants Program($ in Thousands) 11*1081 11*1082 11*1084

BUDGETARY RESOURCESBudget Authority $ 50,000 $ 4,793,466 $ 0Unobligated Balance-Beginning of Period 3,149 1,014 1,866Net Transfers Prior-Year Balance, Actual 0 0 0Spending Authority from Offsetting Collections 0 1,208 0Adjustments 3,160 (5,911) (1,656)

Total Budgetary Resources $ 56,309 $ 4,789,777 $ 210

STATUS OF BUDGETARY RESOURCESObligations Incurred $ 52,172 $ 4,363,961 $ 210Unobligated Balances-Available 1,307 400,019 0Unobligated Balances-Not Available 2,830 25,798 0

Total, Status of Budgetary Resources $ 56,309 $ 4,789,777 $ 210

OUTLAYSObligations Incurred $ 52,172 $ 4,363,961 $ 210Less: Spending Authority From Offsetting Collections and Adj (5,158) (1,737) (1,403)Obligated Balance, Net-Beginning of Period 44,448 2,382,506 1,232Obligated Balance Transferred, Net 0 0 0Less: Obligated Balance, Net-End of Period (42,936) (2,849,317) 0

Total Outlays $ 48,524 $ 3,895,412 $ 41


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Funds Appropriated to the PresidentAdministered by the Department of DefenseSTATEMENT OF BUDGETARY RESOURCES Special Foreign Foreign MilitaryFor the period ended September 30, 2000 Defense Military Loan Financing, Military Debt($ in Thousands) Acquisition Liquidating Direct Loan Reduction


BUDGETARY RESOURCESBudget Authority $ 0 $ 38,000 $ 186,137 $ 8,841Unobligated Balance-Beginning of Period 63,095 18Net Transfers Prior-Year Balance, Actual (25,000)Spending Authority from Offsetting Collections 7,105 714,595 626,082 16,482Adjustments 1,296 (708,200) (504,888) (13,629)

Total Budgetary Resources $ 46,496 $ 44,396 $ 307,349 $ 11,694

STATUS OF BUDGETARY RESOURCESObligations Incurred $ 59 $ 44,396 $ 307,331 $ 11,694Unobligated Balances-Available 0Unobligated Balances-Not Available 46,437 18

Total, Status of Budgetary Resources $ 46,496 $ 44,396 $ 307,349 $ 11,694

OUTLAYSObligations Incurred $ 59 $ 4,396 $ 307,332 $ 11,694Less: Spending Authority From Offsetting Collections and Adj (8,401) (714,595) (626,082) (16,482)Obligated Balance, Net-Beginning of Period 20,270 1,376,139 88Obligated Balance Transferred, NetLess: Obligated Balance, Net-End of Period (17,296) (958,289)

Total Outlays $ (5,368) $ (670,200) $ 99,100 $ (4,700)


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Funds Appropriated to the President International Foreign Military Military toAdministered by the Department of Defense Military Financing MilitarySTATEMENT OF FINANCING Education Program ContactFor the period ended September 30, 2000 And Training Grants Program($ in Thousands) 11*1081 11*1082 11*1084

OBLIGATIONS AND NONBUDGETARY RESOURCES:Obligations Incurred $ 52,171 $ 4,363,960 $ 210Less: Spending Authority for Offsetting Collections and Adj. (5,158) (1,737) (1,402)Transfers-In (Out)Less: Exchange Revenue Not in the Entity’s BudgetOtherTotal Obligations as Adjusted and Nonbudgetary Resources $ 47,013 $ 4,362,223 $ (1,192)

RESOURCES THAT DO NOT FUND NET COST OF OPERATIONS:Change in Amount of Goods, Services, and Benefits Ordered but Not Yet Received or Provided – (Increases)/Decreases $ 1,577 $ (474,841) $ 1,167Costs Capitalized on the Balance Sheet - (Increases)/DecreasesFinancing Sources that Fund Cost of Prior PeriodsCollections that Decrease Credit Program Receivables or Increase Credit Program LiabilitiesOther (Increases)/DecreasesTotal Resources That Do Not Fund Net Costs of Operations $ 1,577 $ (474,841) $ 1,167

COMPONENTS OF COST OF OPERATIONS THAT REQUIRE ORGENERATE RESOURCESDepreciation and AmortizationBad Debts Related to Uncollectable Non-Credit Reform ReceivablesRevaluation of Assets and Liabilities - Increases/(Decreases)Loss of Disposition of AssetsOther - (Increases)/DecreaseTotal Costs That Do Not Require Resources $ 0 $ 0 $ 0

FINANCING SOURCES YET TO BE PROVIDED $ 0 $ 0 $ 0

Net Cost of Operations $ 48,590 $ 3,887,382 $ (25)


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Funds Appropriated to the President Special Foreign Foreign MilitaryAdministered by the Department of Defense Defense Military Loan Financing, Military DebtSTATEMENT OF FINANCING Acquisition Liquidating Direct Loan ReductionFor the period ended September 30, 2000 Fund Account Financing Financing($ in Thousands) 11X4116 11X4121 11X4122 11X4174

OBLIGATIONS AND NONBUDGETARY RESOURCES:Obligations Incurred $ 60 $ 44,396 $ 307,332 $ 11,694Less: Spending Authority for Offsetting Collections and Adj. (8,401) (714,596) (626,082) (16,482)Transfers-In (Out)Less: Exchange Revenue Not in the Entity’s Budget 2,668 86,644 5,329 (129)OtherTotal Obligations as Adjusted and Nonbudgetary Resources $ (5,673) $ (583,556) $ (313,421) $ (4,917)

RESOURCES THAT DO NOT FUND NET COST OF OPERATIONS:Change in Amount of Goods, Services, and Benefits Ordered but Not Yet Received or Provided - (Increases)/Decreases $ 2,974 $ 0 $ 417,850 $ 88Costs Capitalized on the Balance Sheet - (Increases)/Decreases (3,730) (44,396) (603,945) (10,796)Financing Sources that Fund Cost of Prior Periods 186,095Collections that Decrease Credit Program Receivables or Increase Credit Program Liabilities 603,459 499,516 15,625Other (Increases)/DecreasesTotal Resources That Do Not Fund Net Costs of Operations $ (756) $ 559,063 $ 499,516 $ 4,917

COMPONENTS OF COST OF OPERATIONS THAT REQUIRE ORGENERATE RESOURCESDepreciation and Amortization $ 0 $ 0 $ 0 $ 0Bad Debts Related to Uncollectable Non-Credit Reform Receivables (11,365)Revaluation of Assets and Liabilities - Increases/(Decreases) 24,694Loss of Disposition of Assets 24,493Other - (Increases)/DecreaseTotal Costs That Do Not Require Resources $ 0 $ 24,493 $ 0 $ 13,329

FINANCING SOURCES YET TO BE PROVIDED $ 0 $ 0 $ 0 $ 0

Net Cost of Operations $ (6,429) $ 0 $ 186,095 $ 13,329

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