When the term budget deficit or budget surplus is used in regards to the federal government is simply means the difference between receipts and outlays.
I cant help you any more than that.... Sheeze...
Maybe this will help you.
SUMMARY OF RECEIPTS, OUTLAYS AND THE DEFICIT/SURPLUS BY MONTH OF THE U.S. GOVERNMENT
http://www.fms.treas.gov/mts/mts1009.txt
“When the term budget deficit or budget surplus is used in regards to the federal government is simply means the difference between receipts and outlays.”
The Treasury can define Skittles as “revenue” to claim a surplus, but that doesn’t exactly match GAAP. You know what GAAP is, right?