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Statements of Operations and Changes in Net Position

Published by Bureau of the Fiscal Service | Department of the Treasury | Metadata Last Checked: June 27, 2025 | Last Modified: 2019-06-25
These statements report the results of Government operations, which include the results of operations for earmarked funds. They include non-exchange revenues that are generated principally by the Government's sovereign power to tax, levy duties, and assess fines and penalties. These statements also present the cost of Government operations, net of revenue earned from the sale of goods and services to the public (exchange revenue). They further include certain adjustments and unreconciled transactions that affect the net position.

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