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Financial Statements of the United States Government for the Fiscal Years Ended September 30, 2017, and 2016

Statements of Social Insurance and Changes in Social Insurance Amounts

United States Government 
Statements of Changes in Social Insurance Amounts(Note 22
for the Year Ended September 30, 2017
(In trillions of dollars)Social Security 1Medicare HI 1Medicare SMI 1Other 2Total
Net present value (NPV) of future revenue less future expenditures for current and future participants (the "open group") over the next 75 years, beginning of the year(14.1)(3.8)(28.7)(0.1)(46.7)
Reasons for changes in the NPV during the year:
Changes in valuation period(0.6)(0.2)(1.2)-(2.0)
Changes in demographic data, assumptions, and methods(0.1)(0.1)--(0.2)
Changes in economic data, assumptions, and methods(0.6)---(0.6)
Changes in law or policy-----
Changes in economic and other health care assumptions-0.2(0.5)-(0.3)
Change in projection base-0.30.4-0.7
Net change in open group measure(1.2)0.3(1.4)-(2.3)
Open group measure, end of year(15.4)(3.5)(30.0)(0.1)(49.0)
 
1Amounts represent changes between valuation dates 1/1/2016 and 1/1/2017.
2Includes Railroad Retirement changes between valuation dates 10/1/2015 and 10/1/2016 and Black Lung changes between 9/30/2016 and 9/30/2017.
Totals may not equal the sum of components due to rounding.
The accompanying notes are an integral part of these financial statements.
United States Government 
Statements of Changes in Social Insurance Amounts(Note 22
for the Year Ended September 30, 2016
(In trillions of dollars)Social Security 1Medicare HI 1Medicare SMI 1Other 2Total
Net present value (NPV) of future revenue less future expenditures for current and future participants (the "open group") over the next 75 years, beginning of the year(13.4)(3.2)(24.8)(0.1)(41.5)
Reasons for changes in the NPV during the year:
Changes in valuation period(0.5)(0.1)(1.1)-(1.7)
Changes in demographic data, assumptions, and methods0.60.20.3-1.1
Changes in economic data, assumptions, and methods(0.9)---(0.9)
Changes in law or policy0.1-0.2-0.3
Changes in economic and other health care assumptions-(0.4)(3.0)-(3.4)
Change in projection base-(0.3)(0.3)-(0.6)
Net change in open group measure(0.7)(0.6)(3.9)-(5.2)
Open group measure, end of year(14.1)(3.8)(28.7)(0.1)(46.7)
 
1Amounts represent changes between valuation dates 1/1/2015 and 1/1/2016.
2Includes Railroad Retirement changes between valuation dates 1/1/2015 and 10/1/2015 and Black Lung changes between 9/30/2015 and 9/30/2016.
Totals may not equal the sum of components due to rounding.
The accompanying notes are an integral part of these financial statements.

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