{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-032666","form_type":"8-K","ticker":"USO","cik":"0001327068","company_name":"United States Oil Fund, LP","filed_at":"2026-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.819138+00:00","generated_at":"2026-05-15T09:27:44.875439+00:00","sec_items":["7.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"medium","headline":"USCF (GP of USO) files audited balance sheet; assets $6.7M, equity $5.1M as of Dec 2025","bullets":["Total assets $6,712,164 at Dec 31, 2025, down from $7,128,612 a year earlier.","Cash & equivalents fell to $1,540,906 from $2,267,648; member's equity decreased to $5,075,965.","Management fees receivable of $1,185,761, with USO contributing 31% and UNG 24%.","No new material legal developments beyond previously disclosed Optimum Strategies dismissal and SEC/CFTC settlements.","Operating lease liability of $405,616 for Walnut Creek office (lease runs through March 2028)."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-032666","json":"https://secwatch.observer/filing/0001104659-26-032666.json","markdown":"https://secwatch.observer/filing/0001104659-26-032666.md","text":"https://secwatch.observer/filing/0001104659-26-032666.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1327068/000110465926032666/0001104659-26-032666-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1327068/000110465926032666/tm268488d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:27:44.875439+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}