Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Chú ý 12. HOÀ GIẢI NGHĨA VỤ PHÁT SINH CHI PHÍ NET CỦA (THU NHẬP TỪ) HOẠT ĐỘNG OFS trình bày SNC bằng cách sử dụng cơ sở dồn tích của kế toán. Điều này khác với các đo lường dựa trên nghĩa vụ của tổng nguồn lực cung cấp, ngân sách và từ các nguồn khác, trên SBR. | AGENCY FINANCIAL REPORT FISCAL YEAR 2011 NOTE 12. RECONCILIATION OF OBLIGATIONS INCURRED TO NET COST OF INCOME FROM OPERATIONS The OFS presents the SNC using the accrual basis of accounting. This differs from the obligation-based measurement of total resources supplied both budgetary and from other sources on the SBR. The reconciliation of obligations incurred to net cost of operations shown below categorizes the differences between the two and illustrates that the OFS maintains reconcilable consistency between the two types of reporting. The Reconciliation of Obligations Incurred to Net Cost of Income from Operations for the fiscal years ended September 30 2011 and 2010 is as follows RECONCILIATION OF OBLIGATIONS INCURRED TO NET COST OF INCOME FROM OPERATIONS Dollars in Millions 2011 2010 Resources Used to Finance Activities Budgetary Resources Obligated Obligations Incurred 67 646 173 631 Spending Authority from Offsetting Collections and Recoveries 91 708 191 538 Offsetting Receipts 61 832 118 860 Net Obligations 85 894 136 767 Other Resources 1 1 Total Resources Used to Finance Activities 85 893 136 766 Resources Used to Finance Items Not Part of Net Cost of Income from Operations Net Obligations in Direct Loan Equity Investment and Asset Guarantee Financing Funds 23 249 40 139 Change in Resources Obligated for Goods Services and Benefits Ordered but not yet Provided 25 330 12 639 Resources that Fund the Acquisition of Assets 50 - Resources that Fund Prior Period Expenses and Net Downward Reestimates 23 562 109 747 Total Resources Used to Finance Items Not Part of Net Cost of Income from Operations 72 091 137 247 Total Resources Used to Finance the Net Cost of Income from Operations 13 802 481 Components of Net Cost of Income from Operations that Will Not Require or Generate Resources in the Current Period Accrued Upward Downward Reestimates at Year- End 23 293 23 563 Other 6 - Total Components of Net Cost of Income from Operations that Will Not Require or .
