Financial Statements Page 99 GAO-05-103 IRS’s Fiscal Years 2004 and 2003 Financial Statements Statements of Changes in Net Position Internal Revenue Service Statement of Changes in Net Position For the Years Ended September 30, 2004 and 2003 The accompanying notes are an integral part of these statements - 3 - (In Millions) 2004 2003 Cumulative Results of Operations Unexpended Appropriations Cumulative Results of Operations Unexpended Appropriations Beginning Balances $ 647 $ 1,139 $ 550 $ 1,039 Budgetary Financing Sources: Appropriations received 10,245 9,911 Canceled appropriations and rescissions and other (Note 18) (138) (126) Appropriations used 9,991 (9,991) 9,685 (9,685) Other Financing Sources: Imputed financing from costs absorbed by others 611 565 Transfers in/out without reimbursement 15 12 Transfers to General Fund (54) (44) Total Financing Sources 10,563 116 10,218 100 Net Cost of Operations (10,398) (10,121) Ending Balances $ 812 $ 1,255 $ 647 $ 1,139 This is trial version www.adultpdf.com . the Years Ended September 30, 2004 and 2003 The accompanying notes are an integral part of these statements - 3 - (In Millions) 2004 2003 Cumulative Results of Operations Unexpended Appropriations . Statements Page 99 GAO- 05-103 IRS’s Fiscal Years 2004 and 2003 Financial Statements Statements of Changes in Net Position Internal Revenue Service Statement of Changes in Net Position For the Years. appropriations and rescissions and other (Note 18) (138) (126) Appropriations used 9,991 (9,991) 9,685 (9,685) Other Financing Sources: Imputed financing from costs absorbed by others 611 565 Transfers