Note 17. Consolidated Statements of Net Cost (continued)

FY 2005 Consolidating Statement of Net Cost:

FY 2005 Consolidating Statement of Net Cost

	NOAA	USPTO	ESA	TA	Others	Departmental Management	Combining Totals	Intra-Departmental Eliminations	Consolidating Totals
COSTS:
Strategic Goal 1:  Provide the Information and Tools to Maximize U.S. Competitiveness and Enable Economic Growth for American Industries, Workers, and Consumers
Intragovernmental Gross Costs	$        -	$        -	$ 271,559	$      -	$183,969	$66,318	$  521,846	$(71,469)	$  450,377
Gross Costs With the Public	-	-	800,819	-	680,127	45,895	1,526,841	-	1,526,841
Total Gross Costs	-	-	1,072,378	-	864,096	112,213	2,048,687	(71,469)	1,977,218
Intragovernmental Earned Revenue	-	-	(225,164)	-	(31,029)	(84,996)	(341,189)	71,469	(269,720)
Earned Revenue From the Public	-	-	(26,178)	-	(8,808)	(7)	(34,993)	-	(34,993)
Total Earned Revenue	-	-	(251,342)	-	(39,837)	(85,003)	(376,182)	71,469	(304,713)
Net Program Costs	-	-	821,036	-	824,259	27,210	1,672,505	-	1,672,505
Strategic Goal 2: Foster Science and Technological Leadership by Protecting Intellectual Property, Enhancing Technical Standards, and Advancing Measurement Science
Intragovernmental Gross Costs	-	298,150	-	126,865	16,492	66,318	507,825	(78,055)	429,770
Gross Costs With the Public	-	1,125,878	-	838,815	71,641	45,895	2,082,229	-	2,082,229
Total Gross Costs	-	1,424,028	-	965,680	88,133	112,213	2,590,054	(78,055)	2,511,999
Intragovernmental Earned Revenue	-	(6,108)	-	(117,400)	(24,429)	(84,996)	(232,933)	78,055	(154,878)
Earned Revenue From the Public	-	(1,366,699)	-	(59,032)	124	(7)	(1,425,614)	-	(1,425,614)
Total Earned Revenue	-	(1,372,807)	-	(176,432)	(24,305)	(85,003)	(1,658,547)	78,055	(1,580,492)
Net Program Costs	-	51,221	-	789,248	63,828	27,210	931,507	-	931,507
Strategic Goal 3: Observe, Protect, and Manage the Earth's Resources to Promote Environmental Stewardship
Intragovernmental Gross Costs	737,983	-	-	-	-	66,340	804,323	(75,383)	728,940
Gross Costs With the Public	3,174,241	-	-	-	-	45,908	3,220,149	-	3,220,149
Total Gross Costs	3,912,224	-	-	-	-	112,248	4,024,472	(75,383)	3,949,089
Intragovernmental Earned Revenue	(174,801)	-	-	-	-	(85,022)	(259,823)	75,383	(184,440)
Earned Revenue From the Public	(56,526)	-	-	-	-	(7)	(56,533)	-	(56,533)
Total Earned Revenue	(231,327)	-	-	-	-	(85,029)	(316,356)	75,383	(240,973)
Net Program Costs	3,680,897	-	-	-	-	27,219	3,708,116	-	3,708,116
NET COST OF OPERATIONS	$3,680,897	$   51,221	$ 821,036	$789,248	$888,087	$81,639	$6,312,128	$      -	$6,312,128

FY 2004:

The Department capitalizes the costs of constructing weather satellites as Construction-in-progress, a component of General Property, Plant, and Equipment, Net. In September 2003, a polar-orbiting operational environmental satellite, under construction, was damaged. The incident occurred while a NASA contractor was performing an operation that required rotation of the satellite on its construction platform. At the time of the accident, the satellite’s planned launch was in FY 2008. Capitalized costs through the date of the incident were approximately $232 million. As a result of the reviews of the damaged spacecraft, in FY 2004 it was determined that the satellite will be rebuilt. The rebuild will provide assurance that the satellite will be available for launch in FY 2008. In FY 2004, NOAA calculated the damage to the satellite and the instruments at $131.4 million. This amount was written off from General Property, Plant, and Equipment, Net on the FY 2004 Consolidated Balance Sheet, with the loss included on the FY 2004 Consolidated Statement of Net Cost, Strategic Goal 3, Gross Costs With the Public.

FY 2004 Consolidating Statement of Net Cost:

FY 2004 Consolidating Statement of Net Cost

	NOAA	USPTO	ESA	TA	Others	Departmental Management	Combining Totals	Intra-Departmental Eliminations	Consolidating Totals
COSTS:
Strategic Goal 1:  Provide the Information and Tools to Maximize U.S. Competitiveness and Enable Economic Growth for American Industries, Workers, and Consumers
Intragovernmental Gross Costs	$        -	$        -	$ 247,055	$      -	$170,383	$62,637	$  480,075	$(68,392)	$  411,683
Gross Costs With the Public	-	-	736,507	-	737,070	44,933	1,518,510	-	1,518,510
Total Gross Costs	-	-	983,562	-	907,453	107,570	1,998,585	(68,392)	1,930,193
Intragovernmental Earned Revenue	-	-	(235,151)	-	(28,091)	(80,652)	(343,894)	68,392	(275,502)
Earned Revenue From the Public	-	-	(16,740)	-	(11,282)	-	(28,022)	-	(28,022)
Total Earned Revenue	-	-	(251,891)	-	(39,373)	(80,652)	(371,916)	68,392	(303,524)
Net Program Costs	-	-	731,671	-	868,080	26,918	1,626,669	-	1,626,669
Strategic Goal 2: Foster Science and Technological Leadership by Protecting Intellectual Property, Enhancing Technical Standards, and Advancing Measurement Science
Intragovernmental Gross Costs	-	246,632	-	110,312	13,501	62,637	433,082	(74,116)	358,966
Gross Costs With the Public	-	1,042,548	-	772,411	98,974	45,127	1,959,060	-	1,959,060
Total Gross Costs	-	1,289,180	-	882,723	112,475	107,764	2,392,142	(74,116)	2,318,026
Intragovernmental Earned Revenue	-	(5,427)	-	(118,183)	(22,071)	(80,652)	(226,333)	74,116	(152,217)
Earned Revenue From the Public	-	(1,233,596)	-	(57,152)	-	-	(1,290,748)	-	(1,290,748)
Total Earned Revenue	-	(1,239,023)	-	(175,335)	(22,071)	(80,652)	(1,517,081)	74,116	(1,442,965)
Net Program Costs	-	50,157	-	707,388	90,404	27,112	875,061	-	875,061
Strategic Goal 3: Observe, Protect, and Manage the Earth's Resources to Promote Environmental Stewardship
Intragovernmental Gross Costs	599,428	-	-	-	-	62,657	662,085	(65,275)	596,810
Gross Costs With the Public	3,202,726	-	-	-	-	44,945	3,247,671	-	3,247,671
Total Gross Costs	3,802,154	-	-	-	-	107,602	3,909,756	(65,275)	3,844,481
Intragovernmental Earned Revenue	(154,157)	-	-	-	-	(80,675)	(234,832)	65,275	(169,557)
Earned Revenue From the Public	(57,682)	-	-	-	-	-	(57,682)	-	(57,682)
Total Earned Revenue	(211,839)	-	-	-	-	(80,675)	(292,514)	65,275	(227,239)
Net Program Costs	3,590,315	-	-	-	-	26,927	3,617,242	-	3,617,242
NET COST OF OPERATIONS	$3,590,315	$   50,157	$ 731,671	$707,388	$958,484	$80,957	$6,118,972	$      -	$6,118,972