Consolidated Statements of Financing
| 2004 | 2003 | |
|---|---|---|
| The accompanying Notes are an integral part of these financial statements. | ||
| Resources Used to Finance Activities | ||
| Obligations Incurred | $ 74,421 | $ 69,349 |
| Less Spending Authority from Offsetting Collections and Adjustments | (7,899) | (9,572) |
| Obligations Net of Offsetting Collections and Adjustments | 66,522 | 59,777 |
| Less Offsetting Receipts | (2,668) | (2,174) |
| Net Obligations | 63,854 | 57,603 |
| Donations of Property | 14 | 15 |
| Transfers-out | (1,227) | (1,925) |
| Imputed Financing | 1,252 | 1,082 |
| Other Financing Sources | 3 | (42) |
| Total Resources Used to Finance Activities | 63,896 | 56,733 |
| Resources That Do Not Fund Net Cost of Operations | ||
| Change in Amount of Goods, Services and Benefits Ordered But Not Yet Provided | (452) | (357) |
| Resources that Finance the Acquisition of Assets | (5,398) | (4,428) |
| Resources that Fund Expenses Recognized in Prior Periods | (441) | (1,105) |
| Budgetary Offsetting Collections and Receipts That Do Not Affect Net Cost of Operations | 3,065 | 4,812 |
| Other | (3) | 2 |
| Total Resources That Do Not Fund Net Costs of Operations | (3,229) | (1,076) |
| Total Resources Used to Finance the Net Cost of Operations | 60,667 | 55,657 |
| Costs That Do Not Require Resources in the Current Period | ||
| Increase in Annual Leave Liability | 75 | 55 |
| Increase in Environmental and Disposal Liability | (37) | 104 |
| Reestimates of Credit Subsidy Expense | 2,148 | (565) |
| Increase in Exchange Revenue Receivable from the Public | 952 | 157 |
| Increase in Veterans Benefits Actuarial Liability | (30,000) | 105,600 |
| Depreciation and Amortization | 465 | 1,345 |
| Bad Debts Related to Uncollectible Non-Credit Reform Receivables | 328 | 194 |
| Loss on Disposition of Assets | 99 | 109 |
| Other | (1,430) | (182) |
| Total Costs That Do Not Require Resources in the Current Period | (27,400) | 106,817 |
| Net Cost of Operations | $ 33,267 | $ 162,474 |
