Appendixes

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
AICPA	American Institute of Certified Accountants
AIFP	Automotive Industry Financing Program
AIG	American International Group, Inc.
AGP	Asset Guarantee Program
AMT	Alternative Minimum Tax
ARRA	American Recovery and Reinvestment Act of 2009
ASC	Accounting Standards Codification
BLDTF	Black Lung Disability Trust Fund
CBLI	Consumer and Business Lending Initiative
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
ECASLA	Ensuring Continued Access to Student Loans Act of 2008
Education	Department of Education
EESA	Emergency Economic Stabilization Act of 2008
EPA	Environmental Protection Agency
ESF	Exchange Stabilization Fund
EUC	Unemployment Account
EUCA	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
FEMA	Federal Emergency Management Agency
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
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
HMO	Health Maintenance Organization
HUD	Department of Housing and Urban Development
IMF	International Monetary Fund
IPO	Initial Public Offering
IRS	Internal Revenue Service
LAC	Latest Acquisition Cost
LSAPs	Large-Scale Asset Purchase Programs
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
NASA	National Aeronautics and Space Administration
NAV	Net Asset Value
NCUA	National Credit Union Administration
NFIP	National Flood Insurance Program
NIBP	New Issue Bond Program
NIH	National Institutes of Health
NPV	Net Present Value
NRRIT	National Railroad Retirement Investment Trust
NSLI	National Service Life Insurance
NTIA	National Telecommunications and Information Administration
OASDI	Old-Age, Survivors, and Disability Insurance
OASI	Old-Age and Survivors Insurance
OCO	Overseas Contingency Operations
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
SSP	Stable Share Price
TALF	Term Asset-Backed Loan Facility
TARP	Troubled Asset Relief Program
TCLP	Temporary Credit Liquidity Program
TFL	TRICARE for Life
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
USACE	U.S. Army Corps of Engineers
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