**Account Transaction Categories**

Transaction\
[Code]{.underline}

## Funding

# 100 - 399 Budgetary Resources Other Than Collections

400 - 699 Authority Transfers

700 - 799 Reimbursables and Other Income

######## B. Disbursements and Payables

100 - 299 Payments/Purchases

300 - 399 Commitments/Undelivered Orders/Expended Authority - Unpaid

400 - 599 Payables/Accrued Liabilities

600 - 699 Advances and Prepayments

**C. Collections and Receivables**

100 - 399 Receipts

400 - 599 Receivables/Accrued Revenue

600 - 799 Asset Sale and Disposition (Gains and Losses)

**D. Adjustments/Writeoffs/Reclassification**

100 - 299 Upward and Downward Adjustments

300 - 399 Prior-Period Adjustments

400 - 499 Writeoffs

500 - 799 Reclassification/Revaluation

**E. Accruals/Nonbudgetary Transfers**

**Other Than Disbursements and Collections**

100 - 399 Accruals, Depreciation, Amortization, and Depletion

400 - 499 Accumulated and Allocated Costs Not in Categories Above

500 - 799 Transfers Without Budgetary Impact

**F. Yearend**

100 - 299 Preclosing Entries

300 - 499 Closing Entries

**G. Memorandum Entries**

100 - 299 All Memorandum Entries

(Excluding Closing Memorandum Entries)

A102 To record an anticipated appropriation.

A104 To record the enactment of appropriations.

A106 To record the reappropriation of unexpired funds in the losing
fund.

A108 To record authority that was temporarily reduced and subsequently
reclassified as a closing entry in the

> previous year.

A110 To record in the gaining fund reappropriation authority from an
expired or unexpired losing fund to an unexpired gaining fund.

A112 To record in the losing fund reappropriation of authority from the
expired losing fund to an unexpired gaining fund.

A114 To record an anticipated appropriation for trust fund expenditure
transfer.

A116 To record budgetary authority apportioned by the Office of
Management and Budget (OMB) and available for allotment.

A118 To record anticipated resources apportioned but not available for
use until they are realized for anticipated

resources in programs subject to apportionment.

A119 To record anticipated resources in programs exempt from
apportionment.

A120 To record the allotment of authority.

A122 To record the realization of previously anticipated and apportioned
authority for programs subject to

apportionment.

A123 To record the realization of previously anticipated authority for
programs exempt from apportionment.

A125 To record a reduction in authority for advance funding made
available in the previous year.

A126 To record amounts specifically withheld from apportionment by the
Office of Management and Budget (OMB).

A127 To record budget authority (that is appropriated receipts)
temporarily precluded from obligation.

A128 To record authority temporarily unavailable pursuant to public law.

A129 To record spending authority from offsetting collections
temporarily precluded from obligation.

A131 To record a permanent reduction of borrowing authority or contract
authority.

A132 To record a permanent reduction of unexpended appropriations.

A133 To record budget authority permanently reduced in a special or
trust expenditure Treasury Appropriation

> Fund Symbol (TAFS) funded by a special or trust unavailable receipt
> account.

A134 To record appropriated receipts permanently reduced and canceled by
legislative action in special and trust

> Treasury Appropriation Fund Symbols (TAFS).

A135 To record budget authority temporarily reduced by legislative
action. This transaction may be used in special and trust Treasury
Appropriation Fund Symbols (TAFS) that are designated by Treasury as
available for investment, or in revolving funds, or for reductions of
spending authority from offsetting collections if deemed appropriate by
the Office of Management and Budget (OMB) and/or specific legislative
action.

A136 To record rescission and withdrawal of funds for balances
previously recorded as pending rescission.

A137 To record unobligated balances withheld from availability pending
congressional action or Presidential rescission proposal.

A138 To record estimated recoveries of prior-year obligations.

A139 To record authority, in a trust or special fund Treasury
Appropriation Fund Symbols (TAFS), temporarily

> precluded from obligation as a result of a refund collected that is
> unavailable for obligation.

A140 To record anticipated collections other than refunds.

A142 To record anticipated nonexpenditure payments to Treasury.

A143 To record the anticipation of a capital transfer to repay a portion
of a capital investment, or return excess

> liquidation account funds to Treasury.

A146 To record subsidy disbursed by the program fund not previously
accrued.

A148 To record the decreases to indefinite borrowing authority.

A150 To record subsidy payable accrued in the program account.

A152 To record indefinite or definite borrowing authority.

A154 To record the realization of borrowing authority that was
previously estimated.

A155 To record an appropriation to liquidate obligations initially
incurred against the authority to borrow when

the borrowing authority was not exercised.

A156 To record the drawing of cash to fund borrowing authority from the
Bureau of the Public Debt or the

> Federal Financing Bank.

A158 To record actual reductions to borrowing authority previously
anticipated.

A159 To record the amount of borrowing authority that was substituted
with offsetting collections when the

borrowing was not exercised.

A162 To record an estimate of indefinite borrowing authority to cover
obligations for the current year.

A164 To record anticipated reductions to borrowing authority.

A166 To record definite and indefinite contract authority based on
legislation.

A168 To record the realization of contract authority that was previously
anticipated.

A169 To record the portion of an appropriation to liquidate obligations
incurred against contract authority

that is no longer required.

A170 To record the warrant liquidating contract authority.

A171 To record an appropriation to liquidate contract authority that is
supported by a nonexpenditure transfer

> of funds from a Treasury-Managed Trust Fund Treasury Appropriation
> Fund Symbol (TAFS).

A172 To record anticipated actual reductions to contract authority.

A173 To record an appropriation to liquidate contract authority that is
not yet supported by a nonexpenditure

> transfer of funds from a Treasury-Managed Trust Fund Treasury
> Appropriation Fund Symbol (TAFS).

A174 To record an unanticipated actual decrease to indefinite contract
authority.

A175 To record a nonexpenditure transfer-in of funds from a
Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol (TAFS)
that liquidates a previously established receivable for contract
authority.

A176 To record the anticipated indefinite contract authority to cover
anticipated obligations for the current year.

A177 To record the transfer-in of contract authority from a parent
account to a recipient account based upon

an approved letter. The nonexpenditure transfer of funds has not yet
been accomplished.

A178 To record anticipated adjustments/decreases to contract authority.

A179 To record the transfer-out of contract authority from a parent
account to a recipient account based upon

an approved letter. The nonexpenditure transfer of funds has not yet
been accomplished.

A180 To record a nonexpenditure transfer-in from a parent account to a
recipient account representing contract

authority previously transferred.

A181 To record a nonexpenditure transfer-out from a parent account to a
recipient account representing contract

> authority previously transferred.

A183 To record in the receipt account the amount of appropriated
receipts from an agency's unavailable receipt

> account to an expenditure account.

A184 To record the amount of appropriated receipts from an agency's
unavailable receipt account to an

> expenditure account.

A185 To record in a special or trust unavailable receipt Treasury
Appropriation Fund Symbol (TAFS), an amount

that was temporarily reduced in an associated special or trust
expenditure TAFS. Or to record in a

miscellaneous receipt account, an amount that was permanently reduced
and canceled in an associated

special or trust expenditure TAFS.

A186 To record revenue to available non-revolving trust funds and
special funds, in which the revenue is

immediately available for obligation.

A187 To record the liquidation of contract authority for collections
against reimbursable customer orders that

were substituted for contract authority and have now been earned.

A188 To record revenue to available non-revolving trust funds and
special funds, in which the revenue is not immediately available for
obligation upon collection. A credit to USSGL account 4394 acts as a
contra-resource account. However, these receipts may be available for
investment.

A189 To record a temporary reduction of new budget authority and fund
balance in a trust or special fund

expenditure account that was funded by an unavailable receipt account.

A190 To record receipts in available trust funds and special funds that
become available for obligation after not being available for obligation
when originally collected. A debit to USSGL account 4394 provides new
budget authority.

A192 To record authority made available from receipt or appropriation
balances previously precluded from obligation.

A194 To record authority made available from offsetting collection
balances previously precluded from obligation.

A195 To record the collection of revenue for non-revolving trust and
special funds that were previously accrued.

A196 To record the annualized level of an appropriation provided under a
continuing resolution.

A197 To record Fund Balance With Treasury under a continuing resolution
as determined by the Office of Management and Budget's (OMB) automatic
apportionment bulletin.

A198 To record Fund Balance With Treasury and adjust the Fund Balance
With Treasury Under a Continuing Resolution to zero upon the enactment
of an appropriation and receipt of a Treasury Appropriation Warrant.

A199 To record an adjustment to the annualized level of an appropriation
when the enacted level is less than the proposed annual level (based on
a continuing resolution).

A202 To record in the financing account an appropriation received for a
modification adjustment transfer.

A204 To record modifications for subsidy cost and adjustment transfers
related to Loan Guarantee liabilities in the financing account.

A250 To record interest received for a non-Bureau of Public Debt
security held outside of Treasury in special or non-revolving trust
fund.

A251 To record interest received for a non-Bureau of Public Debt
security held outside of Treasury in revolving or revolving trust fund.

A402 To record amounts anticipated by a receiving allocation Treasury
Appropriation Fund Symbol (TAFS) for

> transfers-in based on an apportionment request.

A404 To record a transfer-out of unobligated unexpired authority and
funds from an allocation transfer accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from unexpended appropriations.

A406 To record a transfer-out of unobligated unexpired authority and
funds from an allocation transfer accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from appropriated receipts.

A408 To record the nonexpenditure transfer-in of unexpired unobligated
balances to an expired Treasury Appropriation Fund Symbol (TAFS), where
the source of the transfer is derived from unexpended

appropriations.

A410 To record the nonexpenditure transfer-in of unexpired unobligated
balances to an expired Treasury Appropriation Fund Symbol (TAFS), where
the source of the transfer is derived from appropriated receipts.

A412 To record the nonexpenditure transfer-out of unexpired unobligated
balances to an expired Treasury Appropriation Fund Symbol (TAFS), where
the source of the transfer is derived from unexpended

appropriations.

A414 To record the nonexpenditure transfer-out of unexpired unobligated
balances to an expired Treasury Appropriation Fund Symbol (TAFS), where
the source of the transfer is derived from appropriated receipts.

A416 To record realized authority to be transferred in to a receiving
allocation Treasury Appropriation Fund

> Symbol (TAFS), where the parent TAFS maintains invested balances
> before the SF 1151: Nonexpenditure
>
> Transfer Authorization, request.

A418 To record budget authority temporarily reduced in a trust or
special fund Treasury Appropriation Fund Symbol (TAFS).

A420 To record an actual nonexpenditure transfer-in of an allocation
Treasury Appropriation Fund Symbol

> (TAFS), where the parent maintains invested balances via an SF 1151:
> Nonexpenditure Transfer
>
> Authorization.

A422 To record the adjustment in an allocation Treasury Appropriation
Fund Symbol (TAFS) for the amount receivable from invested balances when
the budget authority is temporarily reduced.

A424 To adjust the payable due for amounts previously appropriated to
the allocation Treasury Appropriation

> Fund Symbol (TAFS) from the parent TAFS that maintains invested
> balances as a result of an enacted
>
> temporary reduction.

A426 To record the realized authority to be transferred out to a
receiving allocation Treasury Appropriation Fund

> Symbol (TAFS), where the parent maintains invested balances before the
> SF 1151: Nonexpenditure
>
> Transfer Authorization request.

A428 To record funds transferred in by the receiving agency, which
liquidates the receivable for allocation transfers.

A430 To record an actual nonexpenditure transfer-out to an allocation
Treasury Appropriation Fund Symbol

(TAFS), where the parent maintains invested balances via SF 1151:
Nonexpenditure Transfer

Authorization.

A432 To record in the receiving agency the return to the parent agency
of unobligated expired authority and funds from an allocation transfer,
accomplished via SF 1151: Nonexpenditure Transfer Authorization, where
the source of the transfer is derived from unexpended appropriations.

A434 To record in the receiving agency the return to the parent agency
of unobligated expired authority and funds from an allocation transfer,
accomplished via SF 1151: Nonexpenditure Transfer Authorization, where
the source of the transfer is derived from appropriated receipts.

A436 To record in the parent agency the receipt of unobligated expired
authority and funds from allocation transfer, accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from unexpended appropriations.

A438 To record in the parent agency the receipt of unobligated expired
authority and funds from allocation transfer, accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from appropriated receipts.

A440 To record in the receiving agency the return to the parent agency
of unobligated unexpired authority and funds from an allocation
transfer, accomplished via SF 1151: Nonexpenditure Transfer
Authorization, where the source of the transfer is derived from
unexpended appropriations.

A442 To record in the receiving agency the return to the parent agency
of unobligated unexpired authority and funds from an allocation
transfer, accomplished via SF 1151: Nonexpenditure Transfer
Authorization, where the source of the transfer is derived from
appropriated receipts.

A444 To record in the parent agency the return from the receiving agency
of unobligated unexpired authority and funds from an allocation
transfer, accomplished via SF 1151: Nonexpenditure Transfer
Authorization, where the source of the transfer is derived from
unexpended appropriations.

A446 To record in the parent agency the return from the receiving agency
of unobligated unexpired authority and funds from an allocation
transfer, accomplished via SF 1151: Nonexpenditure Transfer
Authorization, where the source of the transfer is derived from
appropriated receipts.

A448 To record a transfer-in of unobligated unexpired authority and
funds from an allocation transfer, accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from unexpended appropriations.

A450 To record a transfer-in of unobligated unexpired authority and
funds from an allocation transfer, accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from appropriated receipts.

A452 To record a transfer-out by the receiving agency of unobligated
expired authority for allocation transfer. Also, reduce the related
receivable from funds not transferred.

A454 To record in the parent agency the transfer-in of unobligated
expired authority from allocation transfer. Also, reduce the related
liability from funds not transferred.

A456 To record the transfer out of expired unobligated expenditure
transfers receivable.

A458 To record the transfer in of expired unobligated expenditure
transfers receivable.

A460 To record the nonexpenditure transfer-in of expired unobligated
balances to an unexpired Treasury Appropriation Fund Symbol (TAFS),
where the source of the transfer is derived from unexpended
appropriations.

A462 To record the nonexpenditure transfer-in of expired unobligated
balances to an unexpired Treasury Appropriation Fund Symbol (TAFS),
where the source of the transfer is derived from appropriated receipts.

A464 To record the nonexpenditure transfer-out of expired unobligated
balances to an unexpired Treasury Appropriation Fund Symbol (TAFS),
where the source of the transfer is derived from unexpended
appropriations.

A466 To record the nonexpenditure transfer-out of expired unobligated
balances to an unexpired Treasury Appropriation Fund Symbol (TAFS),
where the source of the transfer is derived from appropriated receipts.

A468 To record in the receiving agency the anticipated transfer-in of
current-year authority or from prior-year balances.

A470 To record in the transferring agency the transfer-out of
current-year authority or from prior-year balances that were
anticipated.

A472 To record in the receiving agency the transfer-in of current-year
or prior-year anticipated appropriations, accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from unexpended appropriations.

A474 To record in the receiving agency the transfer-in of current-year
or prior-year anticipated appropriations, accomplished via SF 1151:
Nonexpenditure Transfer Authorization, where the source of the transfer
is derived from appropriated receipts.

A476 To record in the transferring agency the transfer-out of
current-year or prior-year anticipated appropriations, accomplished via
SF 1151: Nonexpenditure Transfer Authorization, where the source of the
transfer is derived from unexpended appropriations.

A478 To record in the transferring agency the transfer-out of
current-year or prior-year anticipated appropriations, accomplished via
SF 1151: Nonexpenditure Transfer Authorization, where the source of the
transfer is derived from appropriated receipts.

A480 To record in the receiving agency an actual current-year or
prior-year unanticipated nonexpenditure

transfer of appropriated general funds.

A482 To record in the receiving agency an actual current-year or
prior-year unanticipated nonexpenditure

> transfer of spending authority from offsetting collections or a trust
> or special fund nonexpenditure appropriation transfers.

A484 To record in the transferring agency an actual current-year or
prior-year unanticipated nonexpenditure

transfer of appropriated general funds.

A486 To record in the transferring agency an actual current-year or
prior-year unanticipated nonexpenditure

> transfer of spending authority from offsetting collections or a trust
> or special fund nonexpenditure
>
> appropriation transfer.

A488 To record in the transferring agency the actual nonexpenditure
transfer-out of current-year or prior-year

> authority with unpaid undelivered orders for trust or special funds or
> obligations supported by spending
>
> authority from offsetting collections.

A490 To record in the transferring agency the actual nonexpenditure
transfer-out of current-year or prior-year

> authority with unpaid undelivered orders for general fund
> appropriations.

A492 To record in the transferring agency the actual transfer-out of
current-year or prior-year authority with

> unpaid expended authority and related accounts payable.

A494 To record in the transferring agency the actual transfers-out
during the fiscal year of authority with

prepaid/advanced undelivered orders from current or prior years for
general fund appropriations.

A496 To record in the receiving agency the actual transfers-in during
the fiscal year of authority with

> prepaid/advanced undelivered orders from current or prior years for
> general fund appropriations.

A498 To record the Federal fund receivable for a trust fund expenditure
transfer.

A499 To record the adjustment of a Federal fund receivable for a
previously established expenditure transfer receivable, where a
corresponding temporary reduction is to be recorded in a trust fund
payable TAFS.

A500 To record in a trust fund a payable for an expenditure transfer-out
to a Federal fund relating to

> nonexchange transactions.

A502 To record the actual collection of the appropriation trust fund
expenditure transfer.

A504 To record in a trust fund the outlay and reduction of the payable
for an expenditure transfer out to a

> Federal fund.

A506 To record in the receiving agency the actual nonexpenditure
transfer-in of current-year or prior-year

> authority with unpaid undelivered orders for general fund
> appropriations.

A508 To record in the receiving agency the actual nonexpenditure
transfer-in of current-year or prior-year

> authority with unpaid undelivered orders for trust or special funds or
> obligations supported by spending
>
> authority from offsetting collections.

A510 To record in a trust fund expenditure transfers-in from a Federal
fund relating to nonexchange

> transactions.

A512 To record in a trust fund expenditure transfers-out to a Federal
fund relating to nonexchange transactions.

A514 To record in an agency's general fund an expenditure transfer-out
to a trust fund relating to nonexchange

> and exchange transactions.

A516 To record a receivable for amounts appropriated from a specific
invested Treasury

> Appropriation Fund Symbol (TAFS) to an agency trust fund expenditure
> account, prior to the
>
> nonexpenditure transfer of funds. This amount is specified in the
> agency's appropriation or authorization
>
> act.

A518 To record the adjustment in a non-allocation Treasury Appropriation
Fund Symbol (TAFS) when the budget authority is temporarily reduced.

A520 To record a payable for amounts appropriated from a specific
invested Treasury

> Appropriation Fund Symbol (TAFS) to an agency trust fund expenditure
> account, prior to the
>
> nonexpenditure transfer of funds. This amount is specified in the
> agency's appropriation or authorization
>
> act.

A522 To adjust the payable due for amounts previously appropriated from
a specific invested Treasury Appropriation Fund Symbol (TAFS) to the
Agency Trust Fund Expenditure TAFS. This adjustment is required because
of a temporary reduction.

A524 To record a nonexpenditure transfer-in of funds from a specific
invested Treasury Appropriation Fund Symbol (TAFS) to an agency trust
fund expenditure account for amounts previously appropriated and
recorded as receivables.

A526 To record a nonexpenditure transfer-out of funds from a specific
invested Treasury Appropriation Fund

> Symbol (TAFS) to an agency trust fund expenditure account for amounts
> previously appropriated and
>
> recorded as payables.

A528 To record a nonexpenditure transfer-in of funds from a specific
invested Treasury Appropriation Fund

> Symbol (TAFS) to an agency trust fund expenditure account. This amount
> is specified in the agency's
>
> appropriation or authorization act.

A530 To record a nonexpenditure transfer-out of funds from a specific
invested Treasury Appropriation Fund

Symbol (TAFS) to an agency trust fund expenditure account. This amount
is specified in the agency's

> appropriation or authorization act.

A532 To record the receivable for amounts to be transferred in of
unrealized nonexpenditure appropriation

> transfers between two trust funds or two Federal funds (as defined by
> the Office of Management and Budget (OMB)), where there is investment
> authority involved.

A534 To record the payable for amounts to be transferred in of
unrealized nonexpenditure appropriation transfers

> between two trust funds or two Federal funds (as defined by the Office
> of Management and Budget (OMB)), where there is investment authority
> involved.

A536 To record the actual transfer-in of funds via SF 1151:
Nonexpenditure Transfer Authorization that reduces

> previously established USSGL 4171 "Non-Allocation Transfers of
> Invested Balances - Receivable."

A538 To record the actual transfer-out of funds via SF 1151:
Nonexpenditure Transfer Authorization that reduces

> previously established USSGL 4172 "Non-Allocation Transfers of
> Invested Balances - Payable."

A540 To record in the transferring agency the nonexpenditure
transfer-out of budgetary resources receivable.

A542 To record in the receiving agency the nonexpenditure transfer-in of
budgetary resources receivable. When

> appropriate, use in conjunction with USSGL TCs-A250, A255R, A263, and
> A287.

A544 To record in the transferring agency the nonexpenditure
transfer-out of unfilled customer orders without

> advance.

A546 To recording in the receiving agency the nonexpenditure transfer-in
of unfilled customer orders without

> advance.

A548 To record in the transferring agency the actual transfers-out
during the fiscal year of authority with

prepaid/advanced undelivered orders from current or prior years for
trust or special funds or obligations

supported by spending authority from offsetting collections.

A550 To record in the receiving agency the actual transfers-in during
the fiscal year of authority with

> prepaid/advanced undelivered orders from current or prior years for
> trust or special funds or obligations
>
> supported by spending authority from offsetting collections.

A552 To record in the transferring agency the transfer-out of unfilled
customer orders with advance.

A554 To record in the receiving agency the actual transfer-in unfilled
customer orders with advance.

A702 To record anticipated reimbursements.

A704 To record in the performing agency a reimbursable agreement that
was not previously anticipated.

A706 To record in the performing agency a reimbursable agreement without
an advance that was previously

anticipated.

A708 To record the collection of revenue earned in the performing agency
for a reimbursable agreement

without an advance that was previously anticipated.

A710 To record earned revenue in the performing agency related to a
reimbursable agreement or other income.

A712 To record in the performing agency the completion of a prior-year
reimbursable order and the refund of an advance to the ordering agency.

A714 To record revenue earned in the performing agency for goods or
services performed on a reimbursable order without an advance.

B102 To record payment of payroll.

B103 To record a disbursement of pension benefit payments.

B104 To record in a loan guarantee financing account a disbursement to a
third party, where no asset is received. This transaction, for example,
includes payments of default claims and interest supplements.

B105 To record the subsidy expense in the program fund that is paid to
the financing fund when the loan is

disbursed.

B106 To record subsidy disbursement from the program account to the
financing account not previously obligated.

B107 To record payment and disbursement of funds.

B108 To record a loss in the imprest fund.

B109 To record payment of interest not previously accrued.

B110 To record a confirmed disbursement schedule.

B112 To record accrued interest paid.

B114 To record disbursement for liens on collateral acquired from
defaulted loans guaranteed after 1992.

B116 To record disbursement without a lien on collateral acquired from
defaulted loans guaranteed after 1992.

B118 To record a tax refund paid by the collecting agency. These refunds
are reported as reductions to offsetting collections.

B119 To record the actual capital transfer to repay a portion of a
capital investment (usually an appropriation to

> a revolving fund) that was previously anticipated and where a
> contingent liability was previously recorded.

B120 To record principal repayments to Treasury and the Federal
Financing Bank via nonexpenditure transfers that were previously
anticipated. For example, this transaction includes repayments of
principal and repayments due to modifications of credit reform loans.

B121 To record principal repayments to Treasury and the Federal
Financing Bank via nonexpenditure transfers

that were not previously anticipated. For example, this transaction
includes repayments of principal and

repayments due to modifications of credit reform loans.

B122 To record repayments of other debt.

B123 To record in the issuing entity, the sale of Federal securities at
par value.

B124 To record the purchase of Federal securities acquired at par value.

B125 To record in the issuing entity, the sale of Federal securities
acquired at a premium.

B126 To record the purchase of Federal securities acquired at a premium.

B127 To record in the issuing entity, the sale of Federal securities at
a discount.

B128 To record the purchase of Federal securities acquired at a
discount.

B129 To record the purchase of accrued interest on Treasury securities.

B130 To record a lien paid before personal property is sold.

B134 To record appropriations used this fiscal year.

B136 To record in the liquidating account the actual capital transfer of
excess cash to the general fund of the

Treasury.

B138 To record in a trust fund payments made to a Federal fund relating
to exchange transactions.

B140 To record the purchases of foreign currency by a disbursing
officer.

B142 To record the disbursement of foreign currency by a disbursing
officer on behalf of the operating fund.

B150 To record a disbursement (not an outlay) from fund balance with
Treasury in a Treasury General Account (TGA) to funds held by the public
in a non-TGA.

B152 To record a purchase of a non-Bureau of Public Debt (BPD) security
at par from funds held by the public in a non-Treasury General Account
(TGA).

B154 To record an operating expense or program cost from funds in a
non-Treasury General Account (TGA) which results in an outlay.

B302 To record a commitment of unobligated amounts in programs subject
to apportionment.

B304 To record a commitment of unobligated balances in programs exempt
from apportionment.

B306 To record current-year undelivered orders without an advance.

B308 To record current-year undelivered orders with an advance.

B310 To record a current-year undelivered order without an advance where
the commitment is more than the undelivered order for commitments in
programs subject to apportionment.

B312 To record a current-year undelivered order without an advance where
the commitment is more than the

undelivered order for commitments in programs exempt from apportionment.

B314 To record a current-year undelivered order without an advance where
the commitment is less than the undelivered order for commitments in
programs subject to apportionment.

B316 To record a current-year undelivered order without an advance where
the commitment is less than the

undelivered order for commitments in programs exempt from apportionment.

B402 To record the delivery of goods or services and accrue a liability.

B404 To record the delivery of goods and services in the same year the
order was placed and accrue a liability. The current-year expended
authority is less than the original obligation.

B406 To record the delivery of goods and services in the same year the
order was placed and accrue a liability. The current-year expended
authority is more than the original obligation.

B408 To reclassify payable schedules for disbursements to "in-transit"
until the payment schedule is confirmed.

B410 To record the delivery of goods or services for construction.

B412 To record an obligation and accounts payable in an unexpired
appropriation for a valid bill related to a canceled appropriation.

B416 To record the collecting agency's estimated accrued tax refunds
payable and related interest.

B418 To record the accrual of interest expenses incurred, not yet paid.

B420 To record the liability for cost to be funded in the future.

B422 To record the unfunded FECA liability and unfunded unemployment
liability.

B424 To record a contingent liability.

B426 To record an increase in actuarial liabilities for benefit plans.

B428 To record the payable to borrowers from sales of foreclosed
property with recourse.

B430 To record the inventory purchased for a resale under historical
cost (title was passed).

B432 To record the fair market value of real and intangible forfeited
property.

B434 To record an unclaimed and abandoned item that has met the
statutory and/or regulatory requirements for forfeiture.

B436 To record the funded portion of cleanup costs that was previously
estimated.

B438 To record capital lease liability.

B602 To record revenue received in advance.

B604 To record the current-year expended authority where the undelivered
order was prepaid or advanced. The current-year authority is the same as
the original order.

C101 To record the transfer of recognized subsidy from the program fund
to the financing fund.

C102 To record service in kind provided by non-Federal sources.

C103 To record the collection of subsidy costs in the financing fund.

C104 To record the collection of subsidy for loan modification costs in
the financing account.

C106 To record the collection of reestimated subsidy in the financing
account.

C108 To record the receipts reported into deposit funds and clearing
accounts.

C109 To record the receipt of previously anticipated collections.

C110 To reclassify collections to liquidate prior-year deficiency.

C112 To record the collection of a refund of an advance or prepayment in
the same year as the original

obligation.

C114 To record unearned revenue collected in advance and deposited to a
trust or special fund receipt account.

C116 To record in the financing fund unearned fees collected for
undisbursed loans.

C117 To record in the financing fund fees collected when loans are
disbursed.

C118 To record in the financing fund fees earned when loans are
disbursed.

C120 To record the maturity of Federal securities acquired at par value.

C122 To record the maturity of Federal securities acquired at a premium.

C124 To record the maturity of Federal securities acquired at a
discount.

C126 To record an accrued subsidy collected for direct or guaranteed
loans in the financing fund account.

C130 To record the collection of a refund of an advance or prepayment
that results in a downward adjustment to a prior-year obligation.

C132 To record the refunds collected (not previously accrued as
receivables) for assets purchased and expenses incurred in a prior year
that create budgetary resources.

C134 To record the refunds collected (not previously accrued as
receivables) for assets purchased and expenses incurred in the current
year.

C136 To record the collection of receivables for assets purchased or
expenses incurred in a prior year that create budgetary resources when
collected.

C137 To record the restitution of the imprest fund loss.

C138 To record the collection of refunds receivable for assets purchased
or expenses incurred in the current year that create budgetary resources
when collected.

C139 To record the deduction of an employee's pay for reimbursement of
Federal Employees Health Benefits

> paid by the employer while the employee was in a leave without pay
> status.

C140 To record the collection of receivables from Federal sources.

C141 To record the collection of custodial revenue from a non-Federal
source that is deposited to a

miscellaneous receipt account.

C142 To record a contra-revenue in the amount of revenue collected for
others and establish a custodial liability.

C143 To record the collection of receivables of custodial revenue from a
non-Federal source that is deposited to a

miscellaneous receipt account.

C144 To record the undeposited collections for funds that do not require
budgetary reporting.

C146 To record a deposit of previously undeposited collections for fund
symbols that do not require budgetary reporting.

C148 To record a deposit of previously undeposited collections from
non-Federal sources for fund symbols that require budgetary reporting.

C150 To record the receipt of other cash.

C152 To record unapplied receipts into fund symbols that require
budgetary reporting.

C154 To record the collections of unaccrued interest on loans from
non-Federal sources.

C158 To record cash donations as budgetary resources, as allowed by law.

C161 To record an adjustment to loans and interest receivable based on
acquired collateral

property without recourse.

C162 To record an adjustment to loans and interest receivable based on
acquired collateral property with recourse.

C163 To record an adjustment to loans and interest receivable based on
acquired collateral property without

> recourse.

C164 To record non-cash assets donated by the public.

C166 To record a monetary instrument, including undeposited seized cash.

C170 To record the movement of seized cash from a deposit fund to a
special receipt account upon forfeiture.

C172 To record a revenue for forfeited cash deposited to the forfeiture
fund.

C174 To record undeposited cash that was forfeited.

C176 To record cash deposited after forfeiture.

C178 To record the transfer of the title of an asset to the Federal
Government for a settlement of tax liability from the taxpayer.

C180 To record satisfaction of a loan by surrender of a borrower's title
to collateral of commodity.

C182 To record a collection in the performing agency related to a
reimbursable agreement or other unearned

income.

C184 To record in the performing agency an advance received after a
reimbursable agreement was established.

C186 To record the collection of receivables in the performing agency
for reimbursable services.

C188 To record the collection of revenue into unavailable special fund
receipt accounts.

C190 To record in a trust fund payments received from a Federal fund
relating to exchange transactions.

C192 To record the acquisition of foreign currency in the foreign
currency account symbol (X7000 series).

C194 To record reclaimed (repaid) foreign currency into the foreign
currency account symbol (X7000 series)

> by a disbursing officer.

C402 To record an accrual of custodial revenue that is collected by an
agency to be deposited directly into a Treasury miscellaneous receipt
account.

C404 To record contra-revenue in the amount of revenue accrued and
establish a custodial liability

C406 To record receivables for amounts advanced from the financing fund
or liquidating fund to cover escrow funds.

C408 To record in the financing fund the disbursement of direct loans.

C410 To record binding loan contracts and subsidy receivables accrued in
the financing account.

C412 To record accrued receivables for modified direct loans moving from
the liquidating fund to the financing fund account.

C414 To record refund receivables from nonfederal sources for assets or
expenses that do not create budgetary

resources until collected.

C416 To record accrued revenue from Federal sources other than for
reimbursables, non-revolving trust and special funds, custodial
activity, and interest on Treasury securities.

C418 To record interest receivable on securities.

C420 To record accrued revenue from non-Federal sources other than for
reimbursables, non-revolving trust

funds, special funds, and custodial activity.

C422 To record accrued revenue from Federal or non-Federal sources for
non-revolving trust funds and special funds.

C424 To record establishment of current-period earnings on income
received in advance.

C426 To record earned revenue in a trust or special fund TAFS that was
previously collected in advance.

C428 To record loans and interest receivable from non-Federal sources
for defaulted guaranteed loans. Do not consider as a budgetary resource
until collected.

C430 To record an old motor vehicle that was traded in for a new motor
vehicle using the direct method.

C432 To record loans other than credit reform.

C434 To record the accrual of custodial interest revenue that is
collected by an agency to be deposited directly

> into a Treasury miscellaneous receipts account.

C436 To record the accrual of custodial penalties and administrative
fees revenue that is collected by an agency

to be deposited directly into a Treasury miscellaneous receipts account.

C438 To record subsidy receivable and the related interest, in the
financing account, for an upward reestimate.

C440 To record unfunded (borrowed) foreign currency from the Foreign
Currency Account Symbol (X7000

> series) by a disbursing officer.

C602 To record the sale of Federal securities purchased at a premium.
The sale results in a gain.

C604 To record the sale of Federal securities purchased at a premium.
The sale results in a loss.

C606 To record the sale of Federal securities purchased at a discount.
The sale results in a gain.

C608 To record the sale of Federal securities purchased at a discount.
The sale results in a loss.

C610 To record the receipt of cash from the sale or disposition of
personal property collected for replacement

property.

C612 To record the loss (or gain) from sale of foreclosed property
without recourse.

C614 To record the gain on property sold with recourse.

C616 To record the loss on loan receivable from the borrower on a sale
with recourse.

C618 To record the sale prior to maturity of investments in public debt
securities at a discount and sold for a gain or loss by the revolving
fund.

C620 To record the sale prior to maturity of investments in public debt
securities purchased at par or a premium and sold for a loss or gain by
the revolving fund.

C622 To record the sale prior to maturity of investments in securities
(other than those issued by the Bureau of the Public Debt) purchased at
a discount and sold for a gain or loss by the special or non-revolving
trust fund.

C624 To record the sale prior to maturity of investments in securities
(other than those issued by the Bureau of the Public Debt) purchased at
par or premium and sold for a gain or loss by the special or
non-revolving trust fund.

C626 To record cash collected from a loss or a gain from the sale of
excess, obsolete, and unserviceable assets.

C628 To record cash collected from a loss or a gain from the sale of
foreclosed property.

C630 To record the sale of stockpile materials.

C632 To record stockpile materials sold at a gain.

C634 To record stockpile materials sold at a loss.

C636 To record the collection of sale proceeds from forfeited personal
property sold.

C638 To record the sale of forfeited property.

C640 To record the proceeds from commodities sold.

C642 To record a loss on the sale of commodities.

C644 To record a receivable from a non-Federal entity for the sale or
disposition of assets other than personal

properties and investments.

C646 To record a receipt of cash from the sale or disposition of assets
other than personal properties and

> investments.

C648 To record a receivable from another Federal entity for the sale or
disposition of assets other than personal

> properties and investments.

C650 To record accounts receivable and accrue revenue from another
Federal entity that was previously anticipated.

C750 To record, in a special or non-revolving trust fund, a redemption
of securities (other than those issued by the Bureau of the Public Debt
(BPD)) purchased at par and sold without a gain or loss where funds
remain in a non-Treasury General Account (TGA).

C751 To record, in a revolving or revolving trust fund, a redemption of
securities (other than those issued by the Bureau of the Public Debt
(BPD)) purchased at par and sold without a gain or loss where funds
remain in

> a non-Treasury General Account (TGA).

C752 To record, in a special or non-revolving trust fund, the sale prior
to maturity of investments in securities (other than those issued by the
Bureau of the Public Debt (BPD)) purchased at par and sold for a gain.
Funds remain held by the public in a non-Treasury General Account (TGA).

C753 To record, in a revolving or revolving trust fund, the sale prior
to maturity of investments in securities (other than those issued by the
Bureau of the Public Debt (BPD)) purchased at par and sold for a gain.
Funds remain held by the public in a non-Treasury General Account (TGA).

C754 To record, in a special or non-revolving trust fund, the sale prior
to maturity of investments in securities (other than those issued by the
Bureau of the Public Debt (BPD)) purchased at par and sold for a loss by
a revolving or revolving trust fund. Funds remain held by the public in
a non-Treasury General Account (TGA).

C755 To record, in a revolving or revolving trust fund, the sale prior
to maturity of investments in securities (other than those issued by the
Bureau of the Public Debt (BPD)) purchased at par and sold for a loss.
Funds remain held by the public in a non-Treasury General Account (TGA).

D102 To record a downward adjustment to prior-year unpaid expended
authority and reduce the liability when

the adjustment is not recorded as prior-period adjustments (USSGL
account 7400 or 7401). The

appropriation has expired.

D104 To record a downward adjustment to prior-year paid expended
authority and collect a refund when the

> adjustment is not recorded as prior-period adjustment (USSGL account
> 7400 or 7401). The appropriation
>
> has expired.

D106 To record an upward adjustment of prior-year unpaid expended
authority and accrue additional liability

> when the adjustment is not recorded as prior-period adjustment (USSGL
> account 7400 or 7401). The
>
> appropriation has expired.

D108 To record a downward adjustment to prior-year paid expended
authority and collect a refund when the adjustment is not recorded as
prior-period adjustment (USSGL account 7400 or 7401). The appropriation
has not expired.

D110 To record a downward adjustment to prior-year unpaid expended
authority and reduce the related liability

> when the adjustment is not recorded as prior-period adjustments (USSGL
> account 7400 or 7401). The
>
> appropriation has not expired.

D113 To record the reclassification reestimated subsidy expense from
unfunded to funded.

D114 To record an upward adjustment of prior-year undelivered orders
when the bill is more than the original undelivered order and the
adjustment is not recorded as prior-period adjustments (USSGL account
7400 or 7401). The authority has expired.

D116 To record an upward adjustment of prior-year undelivered orders
when the bill is more than the original

undelivered order and the adjustment is not recorded as prior-period
adjustment (USSGL account 7400 or

7401). The authority has not expired.

D118 To record an upward adjustment to prior-year unpaid unexpended
obligations.

D120 To record a downward adjustment to unpaid prior-year unexpended
obligations.

D122 To record an upward adjustment to prepaid/advanced prior-year
unexpended obligations.

D126 To record an upward adjustment to prior-year paid expended
authority.

D128 To record a downward adjustment to prior-year paid expended
authority with no

refund collected.

D130 To record a downward adjustment to prior-year prepaid/advanced
unexpended obligations with no refund collected.

D132 To record the delivery of goods and services ordered in a prior
year and accrue a liability. Expended authority is less than the
original obligation and the authority is expired.

D134 To record the delivery of goods and services ordered in a prior
year and accrue a liability. Expended authority is less than the
original obligation and the authority is not expired.

D136 To record the amount of unfunded indefinite contract authority that
is withdrawn due to recoveries of prior-

> year obligations.

D138 To record the amount of indefinite borrowing authority that is
withdrawn due to recoveries of prior-year

> obligations.

D140 To record an upward adjustment to prior-year unpaid delivered
orders for the change in allocation of budgetary resources between
certain trust fund and agency general fund TAFS.

D142 To record a downward adjustment to prior-year unpaid delivered
orders for the change in allocation of budgetary resources between
certain trust fund and agency general fund TAFS.

D144 To record an upward adjustment to prior-year balances in budgetary
receivable USSGL account 4225 "Appropriation Trust Fund Expenditure
Transfers -- Receivable" for the change in allocation of budgetary
resources between certain trust fund and agency general fund TAFS.

D145 To record in the canceled appropriation the removal of a canceled
payable upon receipt of a valid bill. The budgetary entry reduces the
balance of authority that remained upon cancellation.

D146 To record an accrual of downward reestimate for loan subsidies in
the financing fund.

D148 To accrue the transfer-out of a downward reestimate to the
miscellaneous receipt fund.

D302 To record appropriations used for a prior period that was a result
of a change in accounting principle.

D304 To record appropriations used for a prior period that was a result
of a correction of an error.

D306 To record a prior-period adjustment that reduces the value of a
prior-year asset.

D308 To record a prior-period adjustment that reduces the value of a
liability.

D310 To record a prior-period adjustment that increases the value of a
prior-year asset.

D312 To record a prior-period adjustment that increases the value of a
prior-year liability.

D402 To record an allowance for a reduction in revenue from non-Federal
sources when realization is not probable (less likely than not).

D404 To record the estimated allowance for bad debts related to
non-credit-reform receivables.

D406 To record the writeoff of penalties, fines, and administrative fees
receivable.

D408 To record the writeoff of accounts receivable.

D410 To record the writeoff of taxes receivable.

D412 To record the writeoff of loans receivable for loans made before
fiscal 1992.

D414 To record the writeoff of loans receivable and interest receivable
for credit reform loans made after fiscal 1991.

D416 To record the writeoff of interest receivable.

D418 To record the writeoff of assets other than investments.

D420 To record the accrued estimated uncollectible exchange revenue
collected for others in miscellaneous receipts.

D422 To record the reduction of custodial liability by the amount of
estimated uncollectible exchange revenue

> collected for others in miscellaneous receipts.

D424 To record the accrued estimated uncollectible nonexchange custodial
revenue in a miscellaneous receipts account.

D426 To record an adjustment to loans receivable based on acquired
collateral property.

D428 To record an adjustment for actual loss of inventory.

D430 To record an adjustment for actual loss of forfeited property.

D432 To record an adjustment for actual loss of commodities.

D434 To record assets purchased to store environmental waste from past
operations at net book value of zero.

D502 To record an increase in the imprest fund.

D504 To record clearing of the prior-year imprest fund from an
annual-year Treasury Appropriation Fund Symbol

(TAFS) at the beginning of the next fiscal year.

D506 To record the classification of amounts from deposit funds and
clearing accounts to appropriate funds. This includes return of escrow
amounts and erroneous receipts and disbursing escrow monies to pay
bills,

taxes, and insurance.

D508 To record the reclassification of expended balances held back from
contractors from accounts payable.

D510 To record the transfer of construction-in-progress to capitalized
assets or expenses.

D512 To record the realization that contractor-developed
software-in-development is in production.

D514 To record the reclassification of expenses to "in-process type"
asset accounts.

D516 To record the raw materials used to produce goods.

D518 To record the revaluation of foreclosed property.

D520 To record completed inventory items.

D522 To record the reclassification of inventory held for sale that
meets management's criteria for future sale.

D523 To record the reclassification of damaged, irreparable inventory
held for sale.

D524 To record damaged inventory items that need repair.

D526 To record the turn-in of a broken part from operating materials and
supplies held for repair.

D528 To record the revaluation of a turned-in broken part from operating
materials and supplies held for repair

> based on estimated repair costs.

D530 To record a repaired broken part that has been returned to stock as
a serviceable item.

D532 To record prior-period adjustments for transitions to the allowance
method for estimated repair costs not

> previously recorded.

D534 To record damaged inventory, using the direct method, for items
that need repair.

D536 To record prior-year adjustments for transitions to the direct
method for estimated repair costs not previously recorded.

D538 To record the issuance of a new motor vehicle to the customer. The
cost of goods sold represents the cost of the new vehicle. Upon sale,
adjust inventory allowance to reduce the previously unrealized holding
gains/losses.

D540 To record a gain when inventory is revalued at the end of the
period, using the latest acquisition method.

D542 To record the classification of operating materials and supplies
held for use that were damaged and cannot be consumed in operations.
This entry also applies to excess or obsolete operating materials and
supplies when the net realizable value is less than the book value.

D544 To record the reclassification of operating materials and supplies
that meet management's criteria for future use.

D546 To reclassify excess or reserved assets to assets held for use.

D548 To record an unexpected permanent decline in the value of stockpile
materials. This entry also applies to record stockpile material at net
realizable value due to damage.

D550 To record a permanent decline in value of stockpile materials that
is unusual, infrequent, and material in dollar amount.

D552 To reclassify stockpile materials authorized to be sold.

D554 To record the forfeiture of a seized monetary instrument.

D555 To record a removal of a seized monetary instrument.

D556 To record the conversion to cash for a forfeited monetary
instrument.

D558 To record forfeited personal property placed into official use.

D560 To record forfeited personal property placed into official use at
the end of the year and not depreciated.

D562 To record forfeited personal property authorized to be
distributed/donated to another entity.

D564 To record an adjustment to the net realizable value of commodities.

D566 To record inventory that has been lost and deemed immaterial.

D568 To record inventory that has been lost and deemed material.

D570 To record inventory that has been found and deemed material.

D572 To record a loss from the revaluation of foreign currency at the
end of an accounting period.

D574 To record a gain from the revaluation of foreign currency at the
end of an accounting period.

D576 To record a loss resulting from the revaluation of foreign currency
in the Foreign Currency Account

> Symbol (X7000 series) at the end of an accounting period.

D578 To record a gain resulting from the revaluation of foreign currency
in the Foreign Currency Account

> Symbol (X7000 series) at the end of an accounting period.

D580 To record the interest accruals on loan guarantee liabilities and
the present value of loans.

D582 To record the reclassification of a reduction of an expense from
unfunded to funded due to collection of a

refund receivable.

D584 To reclassify revenue collected for others from accrued to
collected.

D586 To reclassify tax revenue from accrued to collected.

D588 To record the reclassification of seized monetary instruments from
undeposited (recorded in USSGL account 1531) to deposited.

E102 To record the accrued payroll at the end of the accounting period
for unpaid estimated costs incurred. This

includes funded expenses such as payroll and grantee expenses.

E104 To record the accrued benefit at the end of the accounting period
for unpaid estimated costs incurred. This entry is recorded by the
employer agency.

E106 To record the accrued benefits at the end of the accounting period
for unpaid estimated costs incurred.

This entry is recorded by the benefit administering agency.

E108 To record the accrued liabilities other than payroll and benefits
at the end of the accounting period for

unpaid estimated costs incurred.

E109 To record the actual repair costs to inventory, using the allowance
method, that were lower than previously

estimated.

E110 To record an adjustment for under-applied overhead deemed
immaterial.

E112 To record an adjustment for over-applied overhead deemed
immaterial.

E114 To record adjustments for under-applied overhead and to prorate the
difference between the actual and applied, if the amount is material.

E116 To record adjustments for over-applied overhead and to prorate the
difference between the actual and applied, if the amount is material.

E117 To record the amortization of the discount on Federal and
non-Federal securities that does not affect

budgetary resources.

E118 To record amortization of subsidy for direct loans.

E120 To record depreciation, amortization, and depletion expense on
assets other than investments.

E122 To record accrued and compounded interest on the liability of loan
guarantees.

E204 To record the reduction of partially canceled authority for the
amount of an outstanding payable for a valid

> bill related to a canceled appropriation.

E402 To record the imputed costs and related imputed financing sources.

E404 To record the application of overhead expenses to work-in-process.

E406 To record inventory used for operations.

E408 To record cost of goods sold.

E410 To record the estimated repair costs for an item using the
allowance method.

E412 To record actual repair costs using the direct method.

E414 To capitalize previously expensed repair costs up to the
serviceable value of the inventory item using the direct method.

E416 To record stockpile materials issued for use under the consumption
method.

E418 To record a lien of real and intangible forfeited property in the
allowance account.

E502 To record the loss on disposition of assets resulting from the
transfer of ownership of general property,

> plant, and equipment (land, buildings, equipment, and other) to
> non-Federal entities.

E504 To record distributed personal property.

E506 To record a commodity transferred to another Federal agency.

E508 To record the transfer-out of nonbudgetary or non-Federal accounts
receivable to other Federal entities

> without reimbursement.

E510 To record the transfer-out of inventory items and general property,
plant, and equipment to other Federal

> entities without reimbursement.

E512 To record the transfer-out of investments to other Federal entities
without reimbursement.

E514 To record the transfer-out of accounts payable to other Federal
entities without reimbursement.

E602 To record inventory or operating materials and supplies acquired
through exchange of non-monetary assets.

E604 To record the transfer-in of non-budgetary or non-Federal accounts
receivable from others without reimbursement.

E606 To record the transfer-in of inventory items and general property,
plant, and equipment from others without

> reimbursement.

E608 To record the transfer-in of investments from others without
reimbursement.

E610 To record the transfer-in of accounts payable from others without
reimbursement.

F104 To record, in the transferring agency, an adjustment to anticipated
appropriation transfer not realized.

F106 To record the reductions of resources to match obligations in
permanent indefinite funds via FMS 2108:

Yearend Closing Statement (no warrant).

F107 To record an increase of resources to match obligations in
permanent indefinite funds via FMS 2108:

> Yearend Closing Statement (no warrant).

F108 To record the reduction of permanent indefinite resources when a
warrant is received.

F109 To record the removal of unfilled customer orders without advance
in excess of obligations.

F110 To record the removal of unfilled customer orders with advance and
to return advance in excess of obligations.

F111 To record in the ordering fund the reduction to undelivered orders
so that the balance equals obligations in the performing fund for the
related unfilled customer orders.

F112 To record adjustments for anticipated resources not realized.

F113 To record the reduction of unobligated balances for indefinite
contract or indefinite borrowing authority

> at yearend.

F114 To record adjustments for anticipated reductions not realized.

F116 To record adjustments for resources realized in excess of those
anticipated.

F118 To record adjustments for reductions to resources in excess of
those anticipated.

F120 To record the cancellation of expired authority and withdraw funds
via FMS 2108: Yearend Closing

Statement (no warrant).

F121 To record the amount of unobligated appropriated receipts in a
trust or special fund expenditure account

that is canceled and returned to the originating invested trust of
special fund from which the amount was

originally derived. The amounts are to be returned via SF 1151: Non
expenditure Transfer Authorization.

F122 To record the cancellation of authority not previously expired and
to withdraw funds.

F123 To record the amount of unobligated appropriated receipts in a
trust or special fund expenditure account

> represented as a receivable from an invested trust of special fund
> that is canceled. There is no movement of fund balance.

F124 To record the closing of miscellaneous receipts at the end of the
year.

F126 To record an adjustment to authority temporarily unavailable for
Treasury Appropriation Fund Symbols

> (TAFS) that do not have a Schedule N (Schedule on Unavailable
> Collections) in the President's Budget and
>
> do not report authority precluded from obligation on the Program and
> Financing Schedule (P&F).

F128 To record the cancellation of a valid obligation and account
payable in the "canceling appropriation."

F130 To reinstate the valid account payable in the canceled
appropriation for financial statement presentation.

F132 To record the reduction of receipt and appropriation balances
previously precluded from obligation by the

> amount that was needed in the current year to cover obligations.
> Record this entry as [preclosing]{.underline} when the
>
> total amount of current-year receipts is [greater than]{.underline}
> the amount needed to cover current-year obligations.

F134 To record the reduction of offsetting collections balances
previously precluded from obligation by the amount that was needed in
the current year to cover obligations. Record this entry as
[preclosing]{.underline} when the total amount of current-year
collections is [greater than]{.underline} the amount needed to cover
current-year obligations.

F136 To record the market value adjustment between the amortized cost
and the current market value at yearend when the Treasury note is
available for sale.

F138 To record the market value adjustment between the amortized cost
and the current market value at yearend

> when a Treasury note is classified as a trading security.

F140 To record the adjustment of a Treasury zero coupon bond based on
the current market value determined

> monthly by Treasury.

F144 To record the cancellation of a receivable for reimbursable
activity.

F146 To record the cancellation of expired balances in the expenditure
account and return amounts to the associated unavailable receipt
account. A Treasury warrant is required.

F301 To reclassify the balance of partially canceled authority to
memorandum accounts.

F302 To record the consolidation of actual net-funded resources and
reductions for withdrawn funds.

F304 To record the closing of fiscal-year contract authority.

F306 To record the closing of fiscal-year borrowing authority.

F308 To record the closing of unobligated balances in programs subject
to apportionment to unapportioned authority for unexpired multi-year and
no-year funds.

F310 To record the closing of unobligated balances in programs exempt
from apportionment to unapportioned

authority for unexpired multi-year and no-year funds.

F312 To record the closing of unobligated balances to expiring
authority.

F314 To record the closing of paid delivered orders to total resources.

F316 To record the closing of authority other than offsetting
collections made available from balances previously precluded from
obligation to authority temporarily precluded from obligation.

F318 To record the closing of authority from offsetting collections made
available from balances previously precluded from obligation to
authority temporarily precluded from obligation.

F320 To record the closing of upward adjustments to delivered orders -
obligations, paid.

F322 To record the closing of downward adjustments to delivered orders -
obligations, paid.

F324 To record the closing of upward adjustments and transfers to
delivered orders - obligations, unpaid.

F325 To record the closing of downward adjustments and transfers to
delivered orders - obligations, unpaid.

F326 To record the closing of upward adjustments and transfers to
undelivered orders - obligations prepaid and advanced.

F328 To record the closing of downward adjustments and transfers to
undelivered orders - obligations prepaid and advanced.

F330 To record the closing of upward adjustments and transfers to
undelivered orders - obligations, unpaid.

F332 To record the closing of downward adjustments and transfers to
undelivered orders - obligations, unpaid.

F334 To record the closing of adjustments for changes in prior-year
allocations of budgetary resources to the

appropriate status account.

F336 To record the closing of revenue, expense, and other financing
source accounts to cumulative results of operations.

F338 To record the closing of gains and miscellaneous items into
cumulative results of operations.

F340 To record the closing of losses and miscellaneous items into
cumulative results of operations.

F342 To record closing of fiscal-year activity to unexpended
appropriations.

F344 To record the closing of used authority of guaranteed loan level
upon completion of guaranteed loan programs.

F346 To record the closing of apportioned authority of guaranteed loan
level into unused authority.

F348 To record the closing of guaranteed loans new disbursements by
lenders into the cumulative disbursements.

F350 To record the closing of guaranteed loans new collections by
lenders into the cumulative disbursements.

F352 To record the closing of all unused guaranteed loan authority no
longer available for use.

F354 To record the reduction of receipt and appropriation balances
previously precluded from obligation by the

> amount that was needed in the current year to cover obligations.
> Record this entry as [post-closing]{.underline} when the
>
> total amount of current-year receipts is [not enough]{.underline} to
> cover current-year obligations.

F356 To record the reduction of offsetting collections balances
previously precluded from obligation by the

> amount that was needed in the current year to cover obligations.
> Record this entry as [post-closing]{.underline} when the
>
> total amount of current-year collections is [not enough]{.underline}
> to cover current-year obligations.

F358 To record the closing of trust or special fund refunds and
recoveries temporarily precluded from

> obligation.

F360 To reclassify a temporary reduction/cancellation at yearend.

F362 To reclassify a reduction in an allocation special or trust
Treasury Appropriation Fund Symbol (TAFS), designated by Treasury as
available for investment where the parent is invested.

F364 To reclassify a reduction in an invested parent special or trust
Treasury Appropriation Fund Symbol

> (TAFS), designated by Treasury as available for investment.

F366 To reclassify a reduction recorded in an agency special or trust
expenditure Treasury Appropriation Fund

> Symbol (TAFS), where the corresponding TAFS is invested.

F368 To reclassify a reduction recorded in an specific invested Treasury
Appropriation Symbol (TAFS).

F369 To reclassify the cancellation of appropriated amounts receivable
from invested trust or special funds.

F370 To record the closing of memorandum accounts for purchases.

F372 To record the closing of transferred expired authority to
appropriation trust fund expenditure transfers -

> receivable.

F374 To record the closing of USSGL account 4081 back to the original
budgetary resource receivable.

F376 To record the closing of USSGL account 4082 back to the original
budgetary resource receivable.

F378 To record the closing of USSGL account 4083 back to the original
budgetary resource receivable.

F380 To record the closing of USSGL account 4230 back to the original
budgetary resource receivable.

F382 To record the closing of USSGL account 4231 back to the original
budgetary resource receivable.

F384 To record the closing of USSGL account 4232 back to the original
budgetary resource receivable.

F386 To record the closing of USSGL account 4233 back to the original
budgetary resource receivable.

F388 To record the closing of USSGL account 4234 back to the original
budgetary resource receivable.

F390 To record the closing of canceled authority for partial
cancellations.

G102 To record guaranteed loan level submitted on the SF 132:
Apportionment and Reapportionment Schedule,

for the Office of Management and Budget (OMB) approval.

G104 To record initial receipt of the guaranteed loan level as shown on
an approved apportionment schedule,

SF 132: Apportionment and Reapportionment Schedule.

G106 To record the binding contracts entered into by private lenders.

G108 To record the disbursement of a loan.

G110 To record the repayment of principal from borrowers.

G120 To record activity for current-year purchases of property, plant,
and equipment.

G122 To record activity for current-year purchases of inventory and
related property.

G124 To record activity for current-year purchases of other assets not
recorded as Property, Plant and Equipment

> (USSGL TC-G120), or Inventory and Related Property (USSGL TC-G122).

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