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Financial Accounting Manual for Federal Reserve Banks, January 2017



ACH Automated clearing house
AOCI Accumulated Other Comprehensive Income
ASC Accounting Standards Codification
ASU Accounting Standards Update
ATB Adjusted trial balance
CFPB Bureau of Consumer Financial Protection
BEP Bureau of Engraving and Printing
BM&E Building machinery & equipment
BOG Board of Governors
CBAF Central Business Administration Function
Fannie Mae Federal National Mortgage Association
FASB Financial Accounting Standards Board
FDIC Federal Deposit Insurance Corporation
FICA Federal Insurance Contributions Act
FOMC Federal Open Market Committee
FRBNY Federal Reserve Bank of New York
FRC Financial Reporting and Control Section
Freddie Mac Federal Home Loan Mortgage Corporation
GAAP Generally accepted accounting principles
GSE Government-sponsored enterprise
ISA Interdistrict Settlement Account
LLC Limited liability company
LTD Long-term disability
MBS Mortgage-backed securities
ML Maiden Lane LLC
ML II Maiden Lane II LLC
ML III Maiden Lane III LLC
OCI Other comprehensive income
OEB Office of Employee Benefits
RBOPS Reserve Bank Operations & Payment Systems
SDRs Special drawing rights
SOMA System Open Market Account
SPV or SPE Special purpose vehicle or entity
TCOM Treasury Currency Operations Manual

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Last update: February 17, 2017