The primary difference is the presentation of all System Open Market Account (SOMA) securities holdings at amortizedcost rather than the fair value presentation required by GAAP.
Smart communities should become their own REITS: asset-backed smart domicile securities that comport, for example, with all those gated communities around the world where locally-produced energy can be amortized, quantified, and the carbon footprints micromanaged for cost savings and greater energy efficiency.