Acquisition of property, plant, and equipment (585) Acquisition of property, plant, and equipment through exchange (597) Appropriations (592) Borrowing from the public (596) Borrowing from Treasury, the Federal Financing Bank, or other Government accounts (596) Cancellation of debt (589) Contribution by the general fund to the SMI trust fund (594) Cost  difference between internal sales price (reimbursement) and full cost (593) Cost  difference between service cost of pensions (and other retirement benefits) less the