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The reclassified financial statement represents the government-wide financial statement format. The Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) will crosswalk the GTAS Adjusted Trial Balance (ATB) data to the reclassified financial statement line items (for the Balance Sheet, Reclassified Statement of Net Cost, and Reclassified Statement of Changes in Net Position) based on the U.S. Standard General Ledger crosswalks. The statements are system-generated using GTAS ATB data. Please refer to Office of Management and Budget Circular No. A-136 for additional details.