U.S. Department of Transportation
Consolidated Statement of Financing

For the Years Ended September 30, 2004 and September 30, 2003
(Dollars in Thousands)

Resources Used to Finance Activities:
FY 2004 FY 2003 (Restated)
Budgetary Resources Obligated:
Obligations Incurred
$ 68,209,545
$ 70,701,950
Less:  Spending Authority From Offsetting Collections and Recoveries
9,911,412
13,993,437
Obligations Net of Offsetting Collections and Recoveries
$ 58,298,133
$ 56,708,513
Less:  Offsetting Receipts
756,863
739,051
Net Obligations
$ 57,541,270
$ 55,969,462
Other Resources:
Donations and Forfeitures of Property
$ (28,961)
$ 32,218
Transfers In/Out Without Reimbursement
(72,508)
20,526,148
Imputed Financing from Costs Absorbed by Others
735,625
570,022
Other:
Other Miscellaneous Resources
(28,639)
(538)
Net Other Resources Used to Finance Activities
$ 605,517
$ 21,127,850
Total Resources Used to Finance Activities
$ 58,146,787
$ 77,097,312
Resources Used to Finance Items Not Part of the Net Cost of Operations:
Change in Budgetary Resources Obligated for Goods, Services and Benefits Ordered But Not Yet Provided
$ 2,527,554
$ 1,015,111
Resources that Fund Expenses Recognized in Prior Periods
423,023
29,261,734
Budgetary Offsetting Collections and Receipts That Do Not Affect Net Cost of Operations:
Credit Program Collections Which Increase Liabilities for Loan Guarantees or Allowances for Subsidy
(72,899)
(485,026)
Other
41,100
(28,271)
Resources That Finance the Acquisition of Assets or Liquidation of Liabilities (+/-)
2,187,920
(5,097,351)
Other Resources or Adjustments to Net Obligated Resources That Do Not Affect Net Cost of Operations
807,781
(2,210,233)
Total Resources Used to Finance Items Not Part of the Net Cost of Operations
$ 5,914,479
$ 22,455,964
Total Resources Used to Finance the Net Cost of Operations
$ 52,232,308
$ 54,641,348
Components of the Net Cost of Operations That Will Not Require or Generate Resources in the Current Period:
Components Requiring/Generating Res. in Future Periods:
Increase in Annual Leave Liability
$ 123,231
$ 73,897
Increase in Environmental and Disposal Liability
-
397,277
Upward/Downward Reestimates of Credit Subsidy Expense
6,000
(87,354)
Increase in Exchange Revenue Receivable from the Public
(75,457)
125,197
Other:
Increase in Coast Guard Liabilities
-
123
Increase in FAA Liabilities
-
55,774
Other Miscellaneous Increases
543,176
1,606,337
Total Components of Net Cost of Operations That Will Require or Generate Resources in Future Periods
$ 596,950
$ 2,171,251
Components Not Requiring or Generating Resources:
Depreciation and Amortization
$ 1,042,026
$ 1,184,215
Revaluation of Assets or Liabilities
15,730
(3,532)
Other:
Other WCF Components
170,419
139,539
Other FAA Components
(8,605)
50,967
Other Miscellaneous Components
5,385
(66,263)
Total Components of Net Cost of Operations That Will Not Require or Generate Resources
$ 1,224,955
$ 1,304,926
Total Components of Net Cost of Operations That Will Not Require or Generate Resources in the Current Period:
$ 1,821,905
$ 3,476,177
Net Cost of Operations
$ 54,054,213
$ 58,117,525

The accompanying notes are an intergral part of these statements.