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2012 Financial Report of the United States Government


Appendix B: Acronyms

This appendix lists the acronyms used in the Financial Statements and Notes to the Financial Statements section of this Financial Report.

ABS Asset-Backed Securities
ACA Affordable Care Act
ACH Automated Clearinghouse
AIFP Automotive Industry Financing Program
AIG American International Group, Inc.
AMT Alternative Minimum Tax
ARRA American Recovery and Reinvestment Act of 2009
ASC Accounting Standards Codification
BLDTF Black Lung Disability Trust Fund
CCC Commodity Credit Corporation
CDs Certificates of Deposits
CDCI Community Development Capital Initiative
CERCLA Comprehensive Environmental Response, Compensation, and Liability Act
CMS Centers for Medicare and Medicaid
COLA Cost of Living Adjustments
CPI Consumer Price Index
CPIM Consumer Price Index–Medical
CPP Capital Purchase Program
CSRDF Civil Service Retirement and Disability Fund
CSRS Civil Service Retirement System
DHS Department of Homeland Security
DI Disability Insurance
DIF Deposit Insurance Fund
DIP Debtor in Possession
DOC Department of Commerce
DOD Department of Defense
DOE Department of Energy
DOI Department of the Interior
DOJ Department of Justice
DOL Department of Labor
DOT Department of Transportation
Education Department of Education
EESA Emergency Economic Stabilization Act of 2008
EPA Environmental Protection Agency
EOP Executive Office of the President
ESF Exchange Stabilization Fund
EUC Unemployment Account
EUCA Emergency Unemployment Compensation Account
Ex-Im Bank Export-Import Bank
FAA Federal Aviation Administration
Fannie Mae Federal National Mortgage Association
FASAB Federal Accounting Standards Advisory Board
FCC Federal Communications Commission
FCRA Federal Credit Reform Act of 1991
FDIC Federal Deposit Insurance Corporation
FECA Federal Employees’ Compensation Act
FEGLI Federal Employees’ Group Life Insurance
FEHB Federal Employees Health Benefits Program
FERS Federal Employees’ Retirement System
FERSA Federal Employees’ Retirement System Act of 1986
FFAS Farm and Foreign Agricultural Services
FFEL Federal Family Education Loan
FHA Federal Housing Administration
FHFA Federal Housing Financing Agency
FHWA Federal Highway Administration
FICA Federal Insurance Contribution Act
FR Financial Report of the United States Government
FR System Federal Reserve Bank System
FRBNY Federal Reserve Bank of New York
FRBs Federal Reserve banks
Freddie Mac Federal Home Loan Mortgage Corporation
FRTIB Federal Retirement Thrift Investment Board
FSA Farm Service Agency
FUA Federal Unemployment Account
FUTA Federal Unemployment Tax Act
GAAP U.S. Generally Accepted Accounting Principles
GAO U.S. Government Accountability Office
GDP Gross Domestic Product
Ginnie Mae Government National Mortgage Association
GM General Motors
GSA General Services Administration
GSE Government-Sponsored Enterprises
HBP Health Benefits Program
HERA Housing and Economic Recovery Act of 2008
HFA Housing Financing Agencies
HHS Department of Health and Human Services
HI Hospital Insurance
HUD Department of Housing and Urban Development
IMF International Monetary Fund
IRS Internal Revenue Service
LAC Latest Acquisition Cost
MAC Moving Average Cost
MBS Mortgage-Backed Securities
MDBs Multilateral Development Banks
MERHCF Medicare Eligible Retiree Health Care Fund
MMA Medicare Prescription Drug, Improvement, and Modernization Act
MRF Military Retirement Fund
NAB New Arrangement to Borrow
NASA National Aeronautics and Space Administration
NCUA National Credit Union Administration
NIH National Institutes of Health
NRRIT National Railroad Retirement Investment Trust
NSLI National Service Life Insurance
NTIA National Telecommunications and Information Administration
NYSE New York Stock Exchange
OASDI Old-Age, Survivors, and Disability Insurance
OASI Old-Age and Survivors Insurance
OMB Office of Management and Budget
OPEB Other Postemployment Benefits
OPM Office of Personnel Management
ORB Other Retirement Benefits
PBGC Pension Benefit Guaranty Corporation
PCF Periodic Commitment Fee
PEFCO Private Export Funding Corporation
PMAs Power Marketing Authorities
PP&E Property, Plant, and Equipment
PPIF Public Private Investment Funds
PPIP Public Private Investment Program
PPO Preferred Provider Organization
PSRHB Postal Service Retiree Health Benefits
QFI Qualified Financial Institution
R&D Research and Development
RCRA Resource Conservation and Recovery Act
RD Rural Development
REDUX Military Retirement Reform Act of 1986
RRB Railroad Retirement Board
RRSIA Railroad Retirement and Survivors Improvement Act
SAFETEA-LU Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users
SAFRA Student Aid and Fiscal Responsibility Act
Sallie Mae Student Loan Marketing Association
SBA Small Business Administration
SCSIA Statement of Changes in Social Insurance Amounts
SDRs Special Drawing Rights
SDRCs SDR Certificates
SEC Securities and Exchange Commission
SECA Self-Employment Contributions Act
SFFAC Statement of Federal Financial Accounting Concept
SFFAS Statement of Federal Financial Accounting Standards
SFP Supplementary Financing Program
SLMA Student Loan Marketing Association
SMI Supplementary Medical Insurance
SOMA System Open Market Account
SOSI Statement of Social Insurance
SPSPA Senior Preferred Stock Purchase Agreements
SSA Social Security Administration
SSEB Social Security Equivalent Benefit
TALF Term Asset-Backed Loan Facility
TARP Troubled Asset Relief Program
TIP Targeted Investment Program
TIPS Treasury Inflation-Protected Securities
Treasury Department of the Treasury
TRIA Terrorism Risk Insurance Act
TSP Thrift Savings Plan
TVA Tennessee Valley Authority
TVARS Tennessee Valley Authority Retirement System
U.S.C. United States Code
USDA United States Department of Agriculture
USPS United States Postal Service
UTF Unemployment Trust Fund
VA Department of Veterans Affairs
VRI Veterans Reopened Insurance
VSLI Veterans Special Life Insurance

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