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2015 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.

ACA Affordable Care Act
ACH Automated Clearinghouse
AFR Agency Financial Reports
AIG American International Group, Inc.
AMT Alternative Minimum Tax
ARRA American Recovery and Reinvestment Act of 2009
ASC Accounting Standards Codification
ATDA Accountability of Tax Dollars Act of 2002
ATRA American Taxpayer Relief Act of 2012
BBEDCA Balanced Budget and Emergency Deficit Control Act
Bbl Barrel
BCA Budget Control Act
BLDTF Black Lung Disability Trust Fund
BLM Bureau of Land Management
Board Federal Reserve Board of Governors
CCC Commodity Credit Corporation
CDCI Community Development Capital Initiative
CDFI Community Development Financial Institutions
CERCLA Comprehensive Environmental Response, Compensation, and Liability Act
CFO Chief Financial Officers
CFO Act Chief Financial Officers Act of 1990
CFPB Bureau of Consumer Financial Protection
CMS Centers for Medicare and Medicaid Services
COLA Cost of Living Adjustments
CPI Consumer Price Index
CPI-U Consumer Price Index for All Urban Consumers
CPIM Consumer Price Index–Medical
CPI-W Consumer Price Index for Urban Wage Earners and Clerical Workers
CPP Capital Purchase Program
CSRDF Civil Service Retirement and Disability Fund
CSRS Civil Service Retirement System
DACA Deferred Action for Childhood Arrivals
DFAS Defense Finance and Accounting Service
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
DM&R Deferred Maintenance and Repairs
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
FAA Federal Aviation Administration
Fannie Mae Federal National Mortgage Association
FASAB Federal Accounting Standards Advisory Board
FASB Financial Accounting Standards Board
FCC Federal Communications Commission
FCRA Federal Credit Reform Act of 1991
FCSIC Farm Credit System Insurance Corporation
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
FFMIA Federal Financial Management Improvement Act of 1996
FHA Federal Housing Administration
FHFA Federal Housing Financing Agency
FHWA Federal Highway Administration
FICA Federal Insurance Contribution Act
FMFIA Federal Managers’ Financial Integrity Act
FOMC Federal Open Market Committee
FR Financial Report
FR System Federal Reserve 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
General Fund General Fund of the U.S. Government
Ginnie Mae Government National Mortgage Association
GM General Motors
GMRA Government Management Reform Act of 1994
G-PP&E General Property, Plant, and Equipment
GSA General Services Administration
GSE Government-Sponsored Enterprises
HBP Health Benefits Program
HEA Higher Education Act of 1965
HERA Housing and Economic Recovery Act of 2008
HFA Housing Financing Agencies
HHS Department of Health and Human Services
HI Hospital Insurance
HMO Health Maintenance Organization
HUD Department of Housing and Urban Development
IPERIA Improper Payments Elimination and Recovery Improvement Act of 2012
IPIA Improper Payments Information Act of 2002
IRS Internal Revenue Service
LAC Latest Acquisition Cost
LOC Library of Congress 
LPR Legal Permanent Resident
MAC Moving Average Cost
MBS Mortgage-Backed Securities
MCC Millennium Challenge Corporation
Mcf The volume of 1,000 cubic feet of natural gas
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
NRC U.S. Nuclear Regulatory Commission
NRRIT National Railroad Retirement Investment Trust
NSF National Science Foundation
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
OCO Overseas Contingency Operations
OECD Organization for Economic Co-operation and Development
OFS Office of Financial Stability
OMB Office of Management and Budget
ONRR Office of Natural Resources Revenue
OPEB Other Postemployment Benefits
OPIC Overseas Private Investment Corporation
OPM Office of Personnel Management
ORB Other Retirement Benefits
PAR Performance and Accountability Reports
PBGC Pension Benefit Guaranty Corporation
PCF Periodic Commitment Fee
PEFCO Private Export Funding Corporation
PMAs Power Marketing Authorities
PP&E Property, Plant, and Equipment
PPACA Patient Protection and Affordable Care Act
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
RSI Required Supplementary Information
RSSI Required Supplementary Stewardship Information
SAFETEA-LU Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users
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
SGR Sustainable Growth Rate
SI Smithsonian Institution
SLMA Student Loan Marketing Association
SMI Supplementary Medical Insurance
SOCNP Statements of Operations and Changes in Net Position 
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
TARP Troubled Asset Relief Program
TIP Targeted Investment Program
TIPS Treasury Inflation-Protected Securities
TPTCCA Temporary Payroll Tax Cut Continuation Act of 2011
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
USAID U.S. Agency for International Development
USDA United States Department of Agriculture
U.S. GAAP U.S. Generally Accepted Accounting Principles
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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