Source: Financial Report of the U.S. Government
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Frequency: Annual

This line item is from the Reconciliations of Net Operating Cost and Budget Deficit, and represents the cash-accounting-based measure of outlays in excess of inflows.  The difference between the budget deficit and net operating cost is primarily due to accrued costs (incurred but not necessarily paid) that are included in net operating cost, but not the budget deficit.

Source: Financial Report of the U.S. Government, by the Bureau of the Fiscal Service, U.S. Department of the Treasury