---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-24-000079"
form_type: "8-K"
ticker: "USO"
cik: "0001327068"
company_name: "United States Oil Fund, LP"
filed_at: "2024-03-21T23:59:59+00:00"
generated_at: "2026-06-04T09:40:56.891216+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# USCF audited financials for FY2023 show $8.7M assets, $6.2M equity

## Summary
- Total assets $8.7M at Dec 31, 2023 vs $13.3M prior year; member's equity $6.2M vs $10.4M.
- Cash decreased to $2.6M from $8.2M; investments increased to $3.8M from $2.5M.
- Management fees receivable $1.4M, led by USO (40%) and UNG (35%).
- Optimum Strategies lawsuit dismissed in March 2023; no new material legal proceedings.

## SEC filing metadata
- accession: 0001171200-24-000079
- form_type: 8-K
- ticker: USO
- cik: 0001327068
- company_name: United States Oil Fund, LP
- filed_at: 2024-03-21T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1327068/000117120024000079/0001171200-24-000079-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1327068/000117120024000079/i24089_uso-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-24-000079
- JSON: https://secwatch.observer/filing/0001171200-24-000079.json
- Plain text: https://secwatch.observer/filing/0001171200-24-000079.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.