These statements overview U.S. government net operating costs and net position changes based on revenues, net costs, and unmatched transactions and balances.
The Financial Report of the U.S. Government: Statements of Operations and Changes in Net Position dataset reports the results of government operations, net operating costs, which include the results of operations for funds from dedicated collections. The statements include non-exchange revenues, which are inflows of resources to the government that the government demands or that it receives by donations are identified, such as taxes and duties. The net operating cost equals revenue less net cost of government operations (that flows from the Statement of Net Cost) adjusted by intra-governmental transfers and unmatched transactions and balances. The change in net position between the beginning and end of the fiscal year reflects adjustments to beginning net position and net operating costs. This dataset includes the restatements included with each annual statement that enable users to connect previous year ending balances with current year starting balances.