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Office of Budget

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

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20. Disclosures Related to the Statements of Financing

The "Statement of Financing section Costs That Do Not Require Resources in the Current Period" includes only the fiscal year increases in liabilities not covered by budgetary resources. For existing liabilities, there will always be a difference between this section and the value of liabilities not covered by budgetary resources disclosed in Note 10 and included in the liabilities section of the Balance Sheet.