Notes to the Financial Statements I


Index


NOTE 1: Summary of Significant Accounting Policies, page 115


A. Reporting Entity, page 115


B. Basis of Accounting and Presentation, page 115


C. Fund Balance with Treasury, page 115


D. Accounts Receivable, page 115


E. Investments, page 116


F. Trust and Revolving Funds, page 116


G. Recognition of Financing Sources, page 117


H. Operating Materials and Supplies, page 117


I. Inventory, page 118


J. General Property, Plant and Equipment, Net, page 118


K. Stewardship PP&E, page 118


L. Liabilities, page 118


M. Personnel Compensation and Benefits, page 118


N. Contingencies and Environmental Liabilities, page 119


O. Statement of Net Cost, page 119


P. Use of Estimates, page 119


NOTE 2: Fund Balance with Treasury, page 119


NOTE 3: Cash and Other Monetary Assets, page 120


NOTE 4: Investments, page 120


NOTE 5: Accounts Receivable, Net, page 121


NOTE 6: Inventory, page 121


NOTE 7: General Property, Plant and Equipment, Net, page 121


NOTE 8: Stewardship PP&E, page 122


NOTE 9: Other Assets, page 123


NOTE 10: Liabilities, page 123


NOTE 11: Payroll-Related Liabilities, page 123


NOTE 12: Debt Held by the Public, page 123


NOTE 13: Contingent and Environmental Liabilities, page 124


NOTE 14: Leases, page 125


NOTE 15: Custodial Liabilities and Accrued Liabilities , page 125


NOTE 16: Imputed Financing, page 126


NOTE 17: Net Cost of Operations Related to Payroll , page 126


NOTE 18: Reconciliation of Net Cost of Operations to Budget , page 127


NOTE 19: Net Cost by Type, page 129


NOTE 20: Reconciliation of SCNP Appropriation to SBR, page 130


NOTE 21: Undelivered Orders at the End of the Period, page 130

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