"The Statement of Government Operations presents the results of all transactions for a specified period. These transactions are classified into categories such as revenue, expenses, investments in nonfinancial assets, net acquisitions of financial assets and net incurrence of liabilities. The statement includes two key analytical balances, along with other significant fiscal indicators utilized in fiscal analysis: • Gross Operating Balance (GOB): This is calculated as revenue minus expenses, excluding the consumption of fixed capital. It serves as a summary measure of the impact of revenue and expense transactions on net worth. • Net Operating Balance (NOB): This balance is determined by subtracting expenses from revenue. It reflects the total change in net worth resulting from transactions. • Expenditure (2M): This represents the sum of expenses and net investments in nonfinancial assets. • Net Lending (+) / Net Borrowing (-) (NLB): This measure assesses the government's ability to lend or its need to borrow. It serves as an indicator of the financial impact of government activities on the broader economy and is the counterpart to the surplus/deficit item in the government's final accounts."