Acronym



AcronymDescriptionANon-Custodial (Hyperion account attribute-proprietary) or Category A apportionment (SF132)A/CAccountADVEXPObligation with advance, with service partially received (intra-Commerce transaction)ADVPAIDUndelivered order with advance (intra-Commerce transaction)ADVPDCARRUndelivered Orders with advance carried over from the prior fiscal year (intra-Commerce transaction)ADVRECUnfilled customer order with advance (intra-Commerce transaction)ADVRECCARRUnfilled Customer Order with advance carried over from the prior fiscal year (intra-Commerce transaction)ADVREVCustomer order with advance, with goods/services partially performed or delivered (intra-Commerce transaction)AFRAgency Financial Report (prepared annually)AICPAAmerican Institute of Certified Public Accountants AIDAgency Identifier (3-digit code assigned by Treasury and listed in Appendix 1a of TFM Volume I, Part 2, Chapter 4700)ALCAgency Location Code (intra-governmental)APCARRAccounts Payable carried over from the prior fiscal year (BETC)APROPAppropriation Warrants (BETC)APSPCEXPAppropriation – Special or Trust funds collected in Unappropriated Receipts and moved to an expenditure account (BETC)APSPCURAppropriation – Special or Trust funds moved into Unappropriated Receipts (BETC)ARCARRAccounts Receivable carried over from the prior fiscal year (intra-Commerce transaction)ATBAdjusted Trial Balances (GTAS submission)AXFERCAppropriation Transfer, Increase (BETC)AXFERDAppropriation Transfer, Decrease (BETC)BBorrowing Authority (Hyperion account attribute-budgetary) or Category B apportionment (SF132)BARBudget and Accrual ReconciliationBEABureau of Economic Analysis (Department of Commerce bureau)BETC Business Event Type Code (from Treasury Dept.)BFSBureau of the Fiscal Service (Department of the Treasury)BGBureau Goal BISBureau of Industry and Security (Department of Commerce bureau)BPBudgetary and ProprietaryBPN Business Partner Network number (intragovernmental)BSBalance SheetBSFBudget Sub-function CodesBureauDepartment of Commerce sub-entityBXFERCBalance Transfer, Increase (BETC)BXFERDBalance Transfer, Decrease (BETC)CIntra-Commerce/Intra-bureau (Hyperion trading partner account attribute-proprietary) or Contact Authority (Hyperion account attribute-budgetary)CAPCorrective Action PlanCBSCommerce Business Systems (core financial system software used by most bureaus and maintained by the Office of Financial Management Systems in OFM; ending balances from CBS are loaded into HFM with limited account attributes during the quarterly financial reporting process)CensusCensus Bureau, Bureau of the Census (Department of Commerce bureau)CFOChief Financial OfficerCFRCode of Federal RegulationsCOVID-19Coronavirus Disease 2019Cr.CreditCSRSCivil Service Retirement SystemCSVComma-Separated Values simple file format (e.g., Spreadsheet or database files ending in .csv)CXFERCCapital Transfer to Miscellaneous Receipts (BETC)CXFERDCapital Transfer to Miscellaneous Receipts (BETC)DDirect (Hyperion account attribute-budgetary)DATGeneric binary or text format viewable in a text editor (files ending in .dat)DepartmentDepartment of CommerceDEPPAIDDeposit paid (not an undelivered order) (intra-Commerce transaction)DEPPDCARRDeposit paid (not undelivered orders) carried over from the prior fiscal year (intra-Commerce transaction)DEPRECCustomer deposit received (not an unfilled customer order) (intra-Commerce transaction)DEPRECCARRCustomer Deposit received (not an unfilled customer order) carried over from the prior fiscal year (intra-Commerce transaction)DHSDepartment of Homeland SecurityDMDepartmental Management (part of Office of the Secretary, Department of Commerce); Includes as separate financial reporting bureau entities: 1) Salaries and Expenses, 2) Working Capital Fund, and 3) Gifts and BequestsDOCDepartment of CommerceDOJDepartment of JusticeDOLDepartment of LaborDORDistributed Offsetting (Receipts)/Outlays, NetDOSDepartment of StateDOTDepartment of TransportationDr.Debit EExchange without associated cost for proprietary accounts or Exempt from Apportionment for budgetary accounts, both located at the second-place holder of the account suffixEDAEconomic Development Administration (Department of Commerce bureau)EducationDepartment of EducationEFTElectronic Funds Transfer ESAEconomic and Statistics Administration (Department of Commerce bureau)ETBsExpanded Trial Balances (Hyperion data load file; may use .csv or .dat format)EXPDEPExpense related to a previously paid deposit (not a previously paid undelivered order) (intra-Commerce transaction)EXPPAIDPaid Expense (intra-Commerce transaction)EXPUNDExpense related to a previously recorded undelivered order with advance (intra-Commerce transaction)EXPUNPUnpaid Expense (intra-Commerce transaction)FFederal, but not Intra-Commerce (C) (Hyperion trading partner account attribute-proprietary)FASBFinancial Accounting Standards Board (for private sector)FASABFederal Accounting Standards Advisory Board (for U.S. government)FAST BookFederal Account Symbols and Titles Book, issued by Treasury (lists TAS by category and by agency)FBWTFund Balance with TreasuryFCCFederal Communications CommissionFECAFederal Employees’ Compensation Act FEGLIFederal Employees Group Life Insurance ProgramFEHBFederal Employees Health Benefits ProgramFERSFederal Employees Retirement SystemFFBFederal Financing BankFFMIAFederal Financial Management Improvement Act of 1996FICAFederal Insurance Contributions ActFMSFinancial Management Service, a defunct Treasury Department sub-entity, which was merged with the Bureau of the Public Debt to form the Bureau of the Fiscal Service in October 2012 (some Treasury guidance, not recently updated, it still is labeled as ‘FMS’, making this reference still relevant)FOsFinance Officers (Department of Commerce)FSFinancial StatementsFYFiscal YearGGeneral Fund of U.S. Government only (Hyperion trading partner account attribute-proprietary, from TFM Fed/NonFed indicator)G&BGifts and Bequests (Departmental Management bureau, part of Office of the Secretary, Department of Commerce)GAAPGenerally Accepted Accounting PrinciplesGAGASGenerally Accepted Government Auditing StandardsGAOGovernment Accountability OfficeGFRefers to the General Fund appropriation authority based on congressionally issued legislation. GFRSGovernment-wide Financial Report SystemsGLGeneral Ledger (See SGL and USSGL) GMRAGovernment Management Reform Act of 1994GSAU.S. General Services AdministrationGTASGovernment-wide Treasury Account Symbol Adjusted Trial Balance SystemHCHBHerbert Clark Hoover Building (Department of Commerce headquarters building) and reporting bureau for HCHB building renovationHFMHyperion Financial Management (Department of Commerce’s consolidating financial system or core database)HHSDepartment of Health and Human ServicesIAAInteragency AgreementICCIntra-Commerce Code (HFM trading partner account attribute-proprietary)ICP Inter-company Partner (HFM dimension for trading partner, includes intra-Commerce fund codes and AID codes for other federal agencies that are set up in HFM)IFCSIntragovernmental Fiduciary Confirmation SystemIGTIntragovernmental TransactionsIPAIndependent Public AccountantsIPACIntragovernmental Payment and Collection SystemIPIAImproper Payments Information ActIPERAImproper Payments Elimination and Recovery ActIPERIAImproper Payments Elimination and Recovery Improvement Act of 2012ITAInternational Trade Administration (Department of Commerce bureau)MAFMaster Appropriation File, used by the defunct FACTS II system that was replaced by GTAS in FY 2013, which uses the SMAF in its placeMBDAMinority Business Development Agency (Department of Commerce bureau)MD&AManagement Discussion and Analysis, section of the agency financial report (“front matter”)NNon-Federal (Hyperion trading partner account attribute-proprietary)NASA National Aeronautics and Space AdministrationNEFNon-Recurring Expense Fund (Department Management bureau, part of the Office of the Secretary, Department of Commerce)NISTNational Institute of Standards and Technology (Department of Commerce bureau)NLTNo later than (used with due dates)NOAANational Oceanic and Atmospheric Administration (Department of Commerce bureau)NSFNational Science FoundationNTIANational Telecommunications and Information Administration (Department of Commerce bureau)NTISNational Technical Information Service (Department of Commerce bureau)ODNIOffice of the Director of National IntelligenceOIOther Information (Section of AFR)OCROffice of Civil Rights (Department of Commerce)OFMOffice of Financial Management (Department of Commerce) OFRPOffice of Financial Reporting and Policy (office within OFM that among other roles coordinates the quarterly consolidated financial reporting process)OGCOffice of General Counsel (Department of Commerce)OIGOffice of Inspector General (Department of Commerce)OMBOffice of Management and BudgetOPMOffice of Personnel ManagementOSOffice of the Secretary (Department of Commerce, financial data runs through Departmental Management)PAppropriation (Hyperion account attribute-budgetary)PDFPortable Document FormatPERFMISCMiscellaneous performing bureau transaction that is not provided for by another Document Type (intra-Commerce transaction)PIIAPayment Integrity Information Act of 2019P&FProgram and FinancingPMISCCARRPerforming bureau miscellaneous asset or liability carried over from the prior fiscal year that is not provided for by another Document Type (intra-Commerce transaction)POV Point of View PP&EProperty, Plant and EquipmentQQuarterRReimbursable (Hyperion account attribute-budgetary)RECMISCMiscellaneous receiving bureau transaction that is not provided for by another Document Type (intra-Commerce transaction)REVCOLCollected revenue (intra-Commerce transaction)REVUNCUncollected revenue (intra-Commerce transaction)REVUNFRevenue related to a previously recorded unfilled customer order with advance (intra-Commerce transaction)RCReciprocal CategoryRMISCCARRReceiving bureau miscellaneous asset or liability carried over from the prior fiscal year that is not provided for by another Document Type (intra-Commerce transaction)RSIRequired Supplementary Information (section of AFR)RSSIRequired Supplementary Stewardship Information, AFR section eliminated by SFFAS 57 after the conclusion of FY 2019; most of its contents was folded into the MD&A section of the AFRSCustodial (Hyperion account attribute-proprietary) or Spending Authority from Offsetting Collections (Hyperion account attribute-budgetary)S&ESalaries and Expenses (Departmental Management bureau, part of Office of the Secretary, Department of Commerce)SASStatement on Auditing Standards SBRStatement of Budgetary ResourcesSCAStatement of Custodial ActivitySCNPStatement of Changes in Net PositionSFStandard FormSF-132Apportionment and Reapportionment Schedule SF-133Report on Budget Execution and Budgetary ResourcesSFFACStatement of Federal Financial Accounting Concepts (issued by FASAB)SFASStatement of Financial Accounting Standards (issued by FASB)SFFASStatement of Federal Financial Accounting Standards (issued by FASAB)SGLStandard General Ledger account in HFM, which correlate to USSGL accounts in USSGL Supplemental to the TFMSNCStatement of Net Cost Split SGLHFM Account used to breakout a standard general ledger account that crosswalks to more than one line in the same financial statement SW SurplusSurplus, Unavailable for Restoration (BETC)TNon-exchange (Hyperion account attribute-proprietary)TAFSTreasury Account Fund Symbol, a further breakdown of a TAS by budgetary authority (e.g., Beginning and Ending Period of Availability); available TAFS are listed in the SMAFTASTreasury Account Symbol assigned by Treasury, which represents individual appropriations, receipts, and other fund accounts; components include AID, Availability Type, and Main Account; listed in Treasury’s FAST BookTBDTo be determinedTDFTargeted Difference Form-tool used to gather explanations for intragovernmental differences by the Bureau of the Fiscal Service, issued quarterlyTDRTransaction Detail Report TFMTreasury Financial Manual (issued by Treasury’s Bureau of the Fiscal Service)TFSTreasury Fund Symbol (intragovernmental; DOC main account)TPTrading PartnerTPMA4-digit trading partner main account (intragovernmental)TreasuryDepartment of the TreasuryTRORTreasury Report on Receivables TSRTransaction Summary Report UDOUndelivered OrdersUSSGLUnited States Standard General Ledger (issued by Treasury’s Bureau of the Fiscal Service)USPTOU.S. Patent and Trademark Office (Department of Commerce bureau)WCFWorking Capital Fund (Departmental Management bureau, part of Office of the Secretary, Department of Commerce)WINWireless Innovation FundXExchange (Hyperion account attribute-proprietary)YTD Year-to-Date; HFM point-of-view setting for the View dimension ZNon-Reciprocating value for the Fed/NonFed indicator, which denotes USSGL accounts not assigned to a reciprocal category for intergovernmental elimination (Hyperion account attribute-proprietary) ................
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