Abbreviations - The Fed

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  2. About the Fed
  3. Fed Financial Statements
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  5. Financial Accounting Manual for Federal Reserve Banks

Financial Accounting Manual for Federal Reserve Banks, May 2025

PDF About This Manual AbbreviationsSummary of RevisionsChapter 1. Balance SheetChapter 2. Collateral and CustodiesChapter 3. Property and EquipmentChapter 4. System Open Market AccountChapter 5. Federal Reserve NotesChapter 6. Reporting RequirementsChapter 7. Funding, Credit, Liquidity, and Loan FacilitiesChapter 8. Special TopicsAppendixesAppendix A. CurrencyAppendix B. DividendsAppendix C. FR 34 AccountsAppendix D. SoftwareAppendix E. ReservedAppendix F. Pension

Abbreviations

ACH Automated clearinghouse AICPA American Institute of Certified Public Accountants AOCI Accumulated Other Comprehensive Income ASC Accounting Standards Codification AWH Annual work hours BEP Bureau of Engraving and Printing BIS Bank for International Settlements BOG Board of Governors BTFP Bank Term Funding Program CARES Act Coronavirus Aid, Relief, and Economic Security Act CASPR Cost Accounting for Strategic Planning and Reporting CBAF Central Business Administration Function CCF Corporate Credit Facility CFPB Consumer Financial Protection Bureau CMBS Commercial Mortgage Backed Securities CPFF Commercial Paper Funding Facility CP Currency processors DCP Deferred Compensation Plan Dodd-Frank Act Dodd-Frank Wall Street Reform and Consumer Protection Act EASy Enterprise Accounting System ESF Exchange Stabilization Fund FAM Financial Accounting Manual for Federal Reserve Banks Fannie Mae Federal National Mortgage Association FASB Financial Accounting Standards Board FAST Act Fixing America's Surface Transportation Act FDIC Federal Deposit Insurance Corporation FICA Federal Insurance Contributions Act FOMC Federal Open Market Committee FRB Federal Reserve Bank FRBA Federal Reserve Bank of Atlanta FRBB Federal Reserve Bank of Boston FRBNY Federal Reserve Bank of New York Freddie Mac Federal Home Loan Mortgage Corporation GAAP Generally accepted accounting principles Ginnie Mae Government National Mortgage Association GSE Government-sponsored enterprise IMF International Monetary Fund ISA Interdistrict Settlement Account LLC Limited liability company MAC Material adverse change MBS Mortgage-backed securities MLF Municipal Liquidity Facility MSELF Main Street Expanded Loan Facility MSNLF Main Street New Loan Facility MSPLF Main Street Priority Loan Facility NOELF Nonprofit Organization Expanded Loan Facility NONLF Nonprofit Organization New Loan Facility OAH Outside agency help OEB Office of Employee Benefits PPM Program and Project Management PPPLF Paycheck Protection Program Lending Facility RBOPS Reserve Bank Operations & Payment Systems RFARS RBOPS Financial Accounting Reports System RMBS Residential Mortgage Backed Securities ROB Retirement and other benefits RS Reconciling stations SDRs Special drawing rights SOMA System Open Market Account SPE Special-purpose entity SPV Special Purpose Vehicle TALF Term Asset-Backed Securities Loan Facility TBA To-be-announced TCOM Treasury Currency Operations Manual Thrift BEP Thrift Benefits Equalization Plan VIE Variable interest entity WTB Working Trial Balance Back to Top Last Update: June 13, 2025

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