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Financial Statements of the United States Government for the Fiscal Years Ended September 30, 2021, and 2020

Statements of Changes in Social Insurance Amounts

United States Government 
Statement of Changes in Social Insurance Amounts 
for the Year Ended September 30, 2021 (Note 25)
(In trillions of dollars)Social Security 1Medicare HI 1Medicare SMI 1Other 2Total
NPV of future revenue less future expenditures 
for current and future participants (the "open group") 
over the next 75 years, beginning of the year


(19.7)


(4.8)


(40.9)


(0.1)


(65.5)
Reasons for changes in the NPV during the year:
Changes in valuation period(0.7)(0.1)(1.4)(2.2)
Changes in demographic data, assumptions, and methods0.20.70.61.5
Changes in economic data, assumptions, and methods(1.2)(1.2)
Changes in law or policy(0.1)(0.1)(0.2)
Changes in methodology and programmatic data(1.2)(1.2)
Changes in economic and other health care 
assumptions


(1.0)

(2.8)


(3.8)
Change in projection base0.21.4-1.6
Net change in open group measure(3.0)(0.2)(2.3)-(5.5)
Open group measure, end of year(22.7)  (5.0)(43.2)(0.1)(71.0)
 
1Amounts represent changes between valuation dates 1/1/2020 and 1/1/2021.
2Includes Railroad Retirement changes between valuation dates 10/1/2019 and 10/1/2020 and Black Lung changes between 9/30/2020 and 9/30/2021.
 
The accompanying notes are an integral part of these financial statements.
United States Government 
Statement of Changes in Social Insurance Amounts 
for the Year Ended September 30, 2020 (Note 25)
(In trillions of dollars)Social Security 1Medicare HI 1Medicare SMI 1Other 2Total
NPV of future revenue less future expenditures 
for current and future participants (the "open group") 
over the next 75 years, beginning of the year


(16.8)


(5.4)


(36.8)


(0.1)


(59.1)
Reasons for changes in the NPV during the year:
Changes in valuation period    (0.6)  (0.2)    (1.4) -     (2.2)
Changes in demographic data, assumptions, and methods    (0.4)   2.61.1 - 3.3
Changes in economic data, assumptions, and methods   (1.8) -  -    (1.8)
Changes in law or policy   (0.3)  (0.5)     0.2 -    (0.6)
Changes in methodology and programmatic data     0.2 -  -      0.2
Changes in economic and other health care 
assumptions




(1.7)


(3.7)




(5.4)
Change in projection base0.4(0.3)-0.1
Net change in open group measure(2.9)0.6(4.1)-(6.4)
Open group measure, end of year  (19.7)  (4.8)  (40.9)  (0.1)  (65.5)
 
1Amounts represent changes between valuation dates 1/1/2019 and 1/1/2020.
2Includes Railroad Retirement changes between valuation dates 10/1/2018 and 10/1/2019 and Black Lung changes between 9/30/2019 and 9/30/2020.
 
The accompanying notes are an integral part of these financial statements.
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