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Office of Budget

Fiscal Year 2005 Performance and Accountability Report
Published November 15, 2005

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22. Reclassifications, Changes in Accounting Policy, and Changes in Financial Statement Presentation

Reclassification of FY 2004 Consolidated Statements of Financing

Approximately $1.25 billion was reclassified from line item - "Increase in Exchange Revenue Receivable from the Public" to line item - "Others" under the section Costs That Do Not Require Resources in the Current Period. The total amount reported under this section did not change nor did this change impact any other financial statements being reported. The change is summarized below:

Costs That Do Not Require Resources in the Current Period As Previously Reported As Reclassified
Increase in Exchange Revenue Receivable from the Public $952 ($295)
Other ($1,430) ($183)