 FILE LAYOUT FOR SCHEDULE RI-INCOME AND COMPREHENSIVE INCOME STATEMENT
                            DATA DELIMITED BY COMMAS
                                                
                                        
       VARIABLE    FIELD  DEC.          
           NAME     TYPE  POS.  VARIABLE DESCRIPTION 
  -------------  -------  ----  ---------------------
         SYSTEM  Numeric     0  System Code  
           DIST  Numeric     0  District Code 
          ASSOC  Numeric     0  Association Code 
          MONTH  Numeric     0  Month of Report 
           YEAR  Numeric     0  Year of Report
         UNINUM  Numeric     0  System, District, and Association
                                 codes concatenated
         INTLNS  Numeric     0  Interest income on Loans and Leases    
   INTNTRECOFCI  Numeric     0  Interest income on notes receivable
                                 from other FCS institutions
      INTNTRECO  Numeric     0  Interest income on notes receivable
                                 from others
        INTSCON  Numeric     0  Interest on Sales Contracts 
       INTMKTIN  Numeric     0  Interest and Other Income on securities
        OINTINC  Numeric     0  Other Interest Income   
        TINTINC  Numeric     0  Total Interest Income 
    EXPSYSNTBDS  Numeric     0  Interest Expense on Systemwide Notes
                                 and Bonds            
   EXPNTPAYOFCI  Numeric     0  Interest Expense on Notes payable to
                                 Other FCS institutions
  EXPOINTBEARDT  Numeric     0  Interest Expense on Other interest-
                                 bearing debt       
      TOTINTEXP  Numeric     0  Total Interest Expense
        NETINTY  Numeric     0  Net Interest Income
        PROVLNS  Numeric     0  Provisions for credit losses:
									On loans, sales contracts, notes, and leases
        PROVOTH  Numeric     0  Provisions for Losses on Other Assets
         PATDIV  Numeric     0  Patronage,Dividends,etc.,from other
                                 FC Institutions
      OPNONINTY  Numeric     0  Operating Income
       ONONINTY  Numeric     0  Other Noninterest Income
     TOTNONINTY  Numeric     0  Total Noninterest Income
    NETGLASSETS  Numeric     0  Net Gains or Losses
   TOTNONINTEXP  Numeric     0  Total Noninterest Expense
        BFORTAX  Numeric     0  Income before Income Taxes and 
                                 Extraordinary Items and Other
                                 Adjustments
          TAXES  Numeric     0  Applicable Income Taxes 
        BFOREXT  Numeric     0  Income before Extraordinary Items and
                                 Other Adjustments
        EXTITEM  Numeric     0  Extraordinary Items and Other
                                 Adjustments                   
           NETY  Numeric     0  Net Income (or loss (-))  
    INTDLNASSOC  Numeric     0  Interest income on Direct loans to
                                 associations
     INTNONACLN  Numeric     0  Interest on nonaccrual loans
   EXPNTDLNDIST  Numeric     0  Interest expense on notes 
                                 payable/direct loans to district bank 
                                 (ACAs, PCAs, and FLCAs only)
   UNREALINVSEC  Numeric     0  Unrealized holding gains 
                                 (or losses(-)) on investment 
                                 securities
    MPENLIABADJ  Numeric     0  Minimum pension liability adjustments
    OCOMPINCADJ  Numeric     0  Other comprehensive income adjustments
      NOCOMPINC  Numeric     0  Net other comprehensive income 
                                 (or loss(-))
        COMPINC  Numeric     0  Comprehensive income (or loss(-))
 CASHFLOHEDGADJ  Numeric     0  Cash flow hedge adjustments
  NONTEMPIMPAIR	 numeric     0  Non-credit impairment on securities available-for-sale	
  				included in earnings
        PATPAID	 Numeric     0  Patronage on Asset Purchases and Sales - Certain Pool Programs:
			        Paid
    PATRECEIVED  Numeric     0  Patronage on Asset Purchases and Sales - Certain Pool Programs:
				Recieved
LossProvisionOBSExposure  Numeric     0  Provisions for losses: On off-balance sheet exposures
	ProvDebtSec  Numeric	0	Provisions for credit losses: On debt securities (start collecting on March 2023)