**U.S. Government Standard General Ledger**

######  Account Transactions

This section provides accounting transactions for events occurring
throughout the Federal Government. The transactions illustrate both
proprietary and budgetary entries for each accounting event.
Transactions are grouped under the following categories:

-   **A 100-799** Funding Sources

-   **B 100-699** Disbursements and Payables

-   **C 100-799** Collections and Receivables

-   **D 100-799** Adjustments/Write-offs/Reclassifications

-   **E 100-799** Accruals/Non-Budgetary Transfers Other Than
    Disbursements and Collections

-   **F 100-499** Yearend

-   **G 100-299** Memorandum Entries

The above categories provide a basic framework for organizing the
transactions. Also included, as a quick reference, is a listing of
transaction descriptions. These accounting transactions document basic
standard posting logic for financial events across the Federal
Government.

The following notes explain conventions to follow when using the USSGL
and the limitations of this compilation of USSGL transactions:

-   There are valid accounting events/postings not yet documented.
    Accounting in the Federal sector is not "one size fits all."
    Agencies may engage in financial activity that the USSGL Board has
    not yet addressed. If so, submit an issue to the USSGL Board through
    the agency's USSGL representative. To illustrate the issue, document
    accounting events specific to the activity in a simple accounting
    scenario. Include references to specific legislation, accounting
    standards, or central agency requirements that make the activity
    unique from those currently documented. This documentation may be
    useful for explaining variances from the USSGL standard to auditors.

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-   For nonexpenditure transfers of budget authority between Treasury
    Appropriation Fund Symbols (TAFS), the \"Transfer From\" entity will
    determine the source of funds being transferred and record a
    proprietary USSGL account that designates the funding as being
    derived from either:

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-   Unexpended appropriations from general fund resources not earmarked
    by law for a specific purpose - USSGL account 3103, "Unexpended
    Appropriations - Transfers-Out," or

-   Financing sources that impact cumulative results of operations -
    USSGL account 5765, "Nonexpenditure Financing Sources -
    Transfers-Out."

> The "Transfer To" entity must use a propriety USSGL account that
> corresponds to the proprietary USSGL account used by the "Transfer
> From" entity. USSGL account 3102, "Unexpended Appropriations -
> Transfers-In" corresponds to USSGL account 3103. USSGL account 5755,
> "Nonexpenditure Financing Sources - Transfers In" corresponds to USSGL
> account 5765. Failure of both entities to record the matching
> proprietary USSGL account category (3102/3103 or 5755/5765) will
> result in agency-wide and/or Government-wide elimination
> discrepancies.

-   There may be mixed funding in a single TAFS. The net position of a
    TAFS may be a mix of:

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-   Unexpended appropriations derived from general fund resources not
    earmarked by law for a specific purpose, and

-   Financing sources, such as Economy Act revenue, that impact
    cumulative results of operations.

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-   To facilitate reconciliation of interagency expenses and revenues,
    agencies may no longer post costs directly to "in-process type"
    asset accounts. Agencies must first record costs, such as direct
    labor (payroll and benefits) and direct materials under the
    capitalization thresholds, in the appropriate USSGL account 6000
    series account. Then use USSGL account 6610, "Cost Capitalization
    Offset," to apply the cost to the desired "in-process type" asset
    account. Do not record to USSGL account 8802 amounts applied to
    asset accounts under this method.

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-   The transactions illustrate USSGL accounts without applicable
    attribute values. Therefore, a single transaction listed here may
    translate to several similar transactions in the agency's accounting
    system depending on how many combinations of USSGL accounts and
    attribute values are valid to record the agency's activities.
    Agencies must post transactions using the 4-digit USSGL account plus
    valid attribute values to fully comply with implementation of the
    USSGL at the transaction level and to facilitate necessary central
    agency reporting. Additionally, since the 4-digit base account
    combined with valid attributes is itself a USSGL account, agencies
    must post debit and credit entries to reclassify balances even when
    the 4-digit base account is the same.

-   Transactions affecting budgetary status may contain debit or credit
    postings to multiple USSGL status accounts that may be valid for a
    particular transaction. Choose a USSGL account appropriate to the
    status of authority in the affected TAFS and the accounting event
    recorded.

-   All transactions apply to activity with Federal and non-Federal
    entities unless limited by account definition or otherwise noted in
    the transaction description.

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-   In the yearend closing entries, USSGL accounts that may contain a
    balance (remain open) after closing appear in boldface.

-   A USSGL transaction crosswalk (beginning with inception date 8/86),
    can be obtained at the USSGL Web site. This is particularly
    important for the large amount of revisions to the transaction
    categories that caused the transactions to be renumbered (T/L S2
    06-02). See the Summary of Changes for Section III for details.

-   The transaction description reference is an example of where this
    transaction appears and will not provide every possible USSGL
    implementation guidance that contains this transaction.

    **Section III: [Page Number]{.underline}**

USSGL Account Transaction Categories III - 4

USSGL Account Transaction Listing III - 5

USSGL Account Transactions III - 35

USSGL Account Transaction Postings III - 272

Note: The following alpha extensions to transaction numbers indicate:

R = The USSGL transaction noted with the "R" extension contains
instructions to reverse in the comment.

AP = The USSGL transaction noted with the "AP" extension contains
instructions to also post another transaction in

the comment.

**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).

##### A100 -- A399 FUNDING - Budgetary Resources Other Than Collections

A102 To record an anticipated appropriation.

**Comment:** For receipt of appropriation, see USSGL TC-A104.

**Reference:** USSGL TC-1040

**Budgetary Entry**

Debit 4120 Appropriations Anticipated - Indefinite

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

A104 To record the enactment of appropriations.

> **Comment:** If appropriations were anticipated, credit USSGL account
> 4120. For anticipated appropriations, see USSGL TC-A102. Use USSGL
> account 4620 for appropriations exempt from apportionment. This
> transaction is not recorded by special or non-revolving trust funds
> unless amounts are appropriated from the General Fund of the Treasury
> via Treasury Appropriation Warrant.
>
> **Reference:** USSGL TC-1005

**Budgetary Entry**

Debit 4111 Debt Liquidation Appropriations

Debit 4112 Liquidation of Deficiency - Appropriations

Debit 4115 Loan Subsidy Appropriation

Debit 4117 Loan Administrative Expense Appropriation

Debit 4118 Reestimated Loan Subsidy Appropriation

Debit 4119 Other Appropriations Realized

Credit 4120 Appropriations Anticipated - Indefinite

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3101 Unexpended Appropriations - Appropriations Received

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

**Comment:** See USSGL TC-A110 for the gaining funds. Special and trust
funds receiving appropriations from

the General Fund of the Treasury and/or transfers of unexpended
appropriations may record USSGL accounts in the

3100 series.

**Reference:** USSGL implementation guidance; Transactions for SF 133
Reappropriation of Unexpired Funds

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4392 Permanent Reduction - New Budget Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

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

> previous year.

**Comment:** Refer to Office of Management and Budget (OMB) Circular No.
A-11 for the definition of reductions.

Reductions include rescissions, across-the-board reductions, and
sequestrations.

**Reference:** USSGL implementation guidance; Temporary Reduction

**Budgetary Entry**

Debit 4384 Temporary Reduction/Cancellation Returned by Appropriation

> Credit 4394 Receipts Unavailable for Obligation Upon Collection
>
> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

gaining fund.

**Comment:** See USSGL TC-A112 for expired losing fund; see USSGL
TC-A106 for unexpired losing fund.

**Reference:** USSGL implementation guidance; Transactions for SF 133
Reappropriation of Funds

**Budgetary Entry**

Debit 4150 Reappropriations

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3101 Unexpended Appropriations - Appropriations Received

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

**Comment:** See USSGL TC-A110 for gaining funds. Special and trust
funds receiving appropriations from

the General Fund of the Treasury and/or transfers of unexpended
appropriations may record USSGL accounts in the

3100 series.

**Reference:** USSGL implementation guidance; Transactions for SF 133
Reappropriation of Funds

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

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

> **Reference:** USSGL implementation guidance; Transactions for SF 133
> Appropriated Trust Fund Expenditure Transfers

**Budgetary Entry**

Debit 4215 Anticipated Appropriation Trust Fund Expenditure Transfers

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

**Reference:** USSGL TC-1075

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4510 Apportionments

**Proprietary Entry**

None

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

in programs subject to apportionment.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4590 Apportionments - Anticipated Resources - Programs Subject to
Apportionment

**Proprietary Entry**

None

A119 To record anticipated resources in programs exempt from
apportionment.

**Comment:** USSGL account 4690 is used as a funds control mechanism.

**Budgetary Entry**

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4690 Anticipated Resources - Programs Exempt From Apportionment

**Proprietary Entry**

None

A120 To record the allotment of authority.

**Reference:** USSGL TC-1085

**Budgetary Entry**

Debit 4510 Apportionments

Credit 4610 Allotments - Realized Resources

**Proprietary Entry**

None

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

apportionment.

**Comment:** USSGL transactions that reference this transaction
(boldface transaction codes reference a reversal):

> A186, A706, A708, **A712**, B126, C106, C109, C114, C116, C124, C130,
> C132, C136, C148, C152, C154, C182, C410, C412, C416, C602, **C604**,
> C606, **C608**, C612, C614, C616, C618, **C620**, C626, C640, C650,
> D108, D110, and D134.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4590 Apportionments - Anticipated Resources - Programs Subject to
Apportionment

Credit 4510 Apportionments

Credit 4610 Allotments - Realized Resources

**Proprietary Entry**

None

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

**Comment:** USSGL transactions that reference this transaction
(boldface transaction codes reference a reversal):

> A186, A706, A708, **A712**, B126, C106, C109, C116, C124, C130, C132,
> C136, C148, C152, C154, C182, C410, C412, C416, C602, **C604**, C606,
> **C608**, C612, C614, C616, C618, **C620**, C626, C640, C650, D108,
> D110, D134.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4690 Anticipated Resources - Programs Exempt From Apportionment

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

**Reference:** USSGL implementation guidance; USSGL Advance Funding
Scenario

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4119 Other Appropriations Realized

**Proprietary Entry**

None

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

**Comment:** Reverse this transaction when authority is released.

**Reference:** USSGL TC-1065

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4430 Unapportioned Authority - OMB Deferral

**Proprietary Entry**

None

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

> **Comment:** The balance in USSGL accounts 4397 and 4398 should be
> reflected as part of the end-of-year balance on Schedule N: Schedule
> on Unavailable Collections of the Budget of the United States
> Government. Trust and special funds whose authority is limited to the
> current year obligations will record this transaction at yearend as a
> preclosing adjusting entry.

**Reference:** USSGL implementation guidance; Authority Temporarily
Precluded From Obligation

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

**Proprietary Entry**

None

A128 To record authority temporarily unavailable pursuant to public law.

**Comment:** Reverse this transaction if authority becomes available.
Refer to F126 for related preclosing entry.

**Reference:** USSGL TC-1025

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4395 Authority Unavailable for Obligation Pursuant to Public
Law - Temporary

**Proprietary Entry**

None

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

> **Comment:** The balance in USSGL accounts 4397 and 4398 should be
> reflected as part of the end-of-year balance on Schedule N: Schedule
> on Unavailable Collections of the Budget of the United States
> Government. Trust and special funds whose authority is limited to the
> current year obligations will record this transaction at yearend as a
> preclosing adjusting entry.

**Reference:** USSGL implementation guidance; Authority Temporarily
Precluded From Obligation

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4398 Offsetting Collections Temporarily Precluded From Obligation

**Proprietary Entry**

None

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

**Comment:** Refer to Office of Management and Budget (OMB) Circular No.
A-11 for the definition of reductions.

Reductions include rescissions, across-the-board reductions, and
sequestrations. With USSGL account 4392, use

Authority_Type attribute "B" to record reductions of borrowing authority
or Authority_Type attribute "C" to record

reductions to contract authority. There is no effect on USSGL account
1010, Fund Balance With Treasury, when

borrowing authority or contract authority is reduced.

**Reference:** USSGL implementation guidance; Permanent Reductions

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4392 Permanent Reduction - New Budget Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

None

A132 To record a permanent reduction of unexpended appropriations.

**Comment:** Credit USSGL account 2990 if fund withdrawal does not occur
simultaneously. Refer to Office of

> Management and Budget (OMB) Circular No. A-11 for the definition of
> reductions. Reductions include rescissions, across-the-board
> reductions, and sequestrations. Special and trust funds receiving
> appropriations from the General Fund of the Treasury and/or transfers
> of unexpended appropriations may record USSGL accounts in the 3100
> series.
>
> **Reference:** USSGL implementation guidance; Permanent Reductions

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4392 Permanent Reduction - New Budget Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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.

**Comment:** Refer to Office of Management and Budget (OMB) Circular
A-11 for the definition of reductions.

> Reductions include rescissions, across-the-board reductions, and
> sequestrations. Note: To return fund balance to the related special
> and trust unavailable receipt account, also post USSGL TC-A185.

**Reference:** USSGL implementation guidance; Permanent Reductions -
Unavailable Receipt Accounts

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4392 Permanent Reduction - New Budget Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

Debit 5745 Appropriated Earmarked Receipts Transferred Out

Credit 1010 Fund Balance With Treasury

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

Treasury Appropriation Fund Symbol (TAFS).

**Comment:** Refer to Office of Management and Budget (OMB) Circular No.
A-11 for the definition of reductions.

Reductions include rescissions, across-the-board reductions, and
sequestrations. This transaction applies to a

permanent reduction and cancellation. Fund balance must be returned to a
miscellaneous receipt account designated

by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital
transfer. Credit USSGL account 2990 if

withdrawal of funds does not occur simultaneously.

**Reference:** USSGL implementation guidance; Permanent Reductions -
Unavailable Receipt Accounts

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4392 Permanent Reduction - New Budget Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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.

**Comment:** When reducing spending authority from offsetting
collections, include Authority_Type attribute "S" to

ensure proper flow OMB Schedule P. Refer to OMB Circular No. A-11 for
the definition of reductions. Reductions

include rescissions, across-the-board reductions, and sequestrations.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

> Credit 4382 Temporary Reduction - New Budget Authority
>
> Credit 4383 Temporary Reduction - Prior-Year Balances

### 

### Proprietary Entry

None

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

**Comment:** Credit USSGL account 2990 if fund withdrawal does not occur
simultaneously. Special and trust funds receiving appropriations from
the General Fund of the Treasury and/or transfers of unexpended
appropriations may record USSGL accounts in the 3100 series.

**Reference:** USSGL TC-1160

> **Budgetary Entry**

Debit 4420 Unapportioned Authority - Pending Rescission

Debit 4620 Unobligated Funds Exempt From Apportionment

> Credit 4392 Permanent Reduction - New Budget Authority

Credit 4393 Permanent Reduction - Prior-Year Balances

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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

**Comment:** Reverse this transaction when there is a release of
authority previously unavailable pending rescissions.

**Reference:** USSGL TC-1075

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4420 Unapportioned Authority - Pending Rescission

**Proprietary Entry**

None

A138 To record estimated recoveries of prior-year obligations.

**Reference:** USSGL TC-1007

**Budgetary Entry**

Debit 4310 Anticipated Recoveries of Prior-Year Obligations

Credit 4450 Unapportioned Authority

Credit 4630 Funds Not Available for Commitment/Obligation

**Proprietary Entry**

None

A139 To record authority, in a trust or special fund Treasury
Appropriation Fund Symbol (TAFS), temporarily precluded from obligation
as a result of a refund collected that is unavailable for obligation.

> **Reference:** USSGL implementation guidance; Trust or Special Fund
> Guidance on Refunds of Prior-Year Obligations

#  Budgetary Entry

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4399 Special and Trust Fund Refunds and Recoveries Temporarily
Precluded From Obligation

**Proprietary Entry**

None

A140 To record anticipated collections other than refunds.

**Comment:** Also post USSGL TC-A118.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4060 Anticipated Collections From Non-Federal Sources

Debit 4070 Anticipated Collections From Federal Sources

Credit 4450 Unapportioned Authority

Credit 4630 Funds Not Available for Commitment/Obligation

**Proprietary Entry**

None

A142 To record anticipated nonexpenditure payments to Treasury.

**Comment:** See USSGL TC-A143 to record anticipated capital transfers
with a proprietary contingent liability.

### Budgetary Entry

Debit 4450 Unapportioned Authority

Credit 4047 Anticipated Transfers to the General Fund of the Treasury

**Proprietary Entry**

None

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

liquidating account funds to Treasury.

**Comment:** Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of
the Federal Government," for discussion of contingent liabilities. See
USSGL TC-A142 to record anticipated nonexpenditure payments (including
capital transfers) without a proprietary contingent liability. When
deemed appropriate by agencies, the proprietary entry

below may be used as a preclosing entry in a liquidating fund to adjust
cumulative results of operations to zero and

create a liability to the General Fund of the Treasury.

**Reference:** USSGL implementation guidance; Changes Related to Capital
Transfers and Repayment of Debt

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4047 Anticipated Transfers to the General Fund of the Treasury

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources -- Transfers-Out

Credit 2920 Contingent Liabilities

Credit 2970 Resources Payable to Treasury

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

> **Comment:** Applicable to both direct and guaranteed loans. If funded
> by a direct appropriation, also post USSGL TC-B134.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

A148 To record decreases to indefinite borrowing authority.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"; Credit Reform Case
> Study

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4143 Decreases to Indefinite Borrowing Authority

**Proprietary Entry**

None

A150 To record subsidy payable accrued in the program account.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4801 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 2179 Contra Liability for Subsidy Payable to the Financing Account

Credit 2170 Subsidy Payable to the Financing Account

A152 To record indefinite or definite borrowing authority.

**Comment:** To cover reductions of indefinite borrowing authority, see
USSGL TC-A148.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4141 Current-Year Borrowing Authority Realized

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

**Comment:** When borrowing authority is estimated, the actual borrowing
authority is realized based on the amount

obligated. Also post USSGL TC-B306.

**Reference:** USSGL implementation guidance; Borrowing Authority Case
Studies

### Budgetary Entry

Debit 4141 Current-Year Borrowing Authority Realized

Credit 4042 Estimated Indefinite Borrowing Authority

**Proprietary Entry**

None

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

borrowing authority was not exercised.

**Comment:** The transaction is based on an appropriation or authorizing
language that allows the agency to have

this type of activity.

**Reference:** USSGL implementation guidance; Borrowing Authority Case
Studies

**Budgetary Entry**

Debit 4119 Other Appropriations Realized

Credit 4140 Substitution of Borrowing Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 3101 Unexpended Appropriations - Appropriations Received

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

Federal Financing Bank.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4148 Resources Realized From Borrowing Authority

Credit 4145 Borrowing Authority Converted to Cash

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2510 Principal Payable to the Bureau of the Public Debt

Credit 2520 Principal Payable to the Federal Financing Bank

A158 To record actual reductions to borrowing authority previously
anticipated.

**Comment:** See USSGL TC-A164 for anticipated reductions to borrowing
authority.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4044 Anticipated Reductions to Borrowing Authority

Credit 4143 Decreases to Indefinite Borrowing Authority

**Proprietary Entry**

None

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

not exercised.

> **Comment:** The transaction is based on an appropriation or
> authorizing language that allows such activity and is
>
> used in conjunction with USSGL TC-C110.
>
> **Reference:** USSGL implementation guidance; Borrowing Authority Case
> Studies

**Budgetary Entry**

Debit 4044 Anticipated Reductions to Borrowing Authority

> Credit 4140 Substitution of Borrowing Authority
>
> **Proprietary Entry**

None

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

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4042 Estimated Indefinite Borrowing Authority

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

A164 To record anticipated reductions to borrowing authority.

**Comment:** The borrowing authority was previously recorded as
unapportioned.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4044 Anticipated Reductions to Borrowing Authority

**Proprietary Entry**

None

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

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

**Budgetary Entry**

Debit 4131 Current-Year Contract Authority Realized

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

**Comment:** When contract authority is estimated, the actual contract
authority is realized based on the amount

obligated. Also post USSGL TC-B306.

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

**Budgetary Entry**

Debit 4131 Current-Year Contract Authority Realized

> Credit 4032 Estimated Indefinite Contract Authority

**Proprietary Entry**

None

A169 To record the portion of an appropriation to liquidate obligations
incurred against contract authority that is no

longer required.

**Comment:** The transaction is based on an appropriation or authorizing
language that allows the agency to have this type of activity. This is
the portion of funded contract authority that is withdrawn. Special and
trust funds receiving

appropriations from the General Fund of the Treasury and/or transfers of
unexpended appropriations may record USSGL accounts in the 3100 series.

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

#####  Budgetary Entry

Debit 4135 Contract Authority Liquidated

> Credit 4130 Appropriation To Liquidate Contract Authority Withdrawn

## 

### Proprietary Entry

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

A170 To record the warrant liquidating contract authority.

**Reference:** USSGL implementation guidance; Contract Authority
Liquidated by Appropriation From

the General Fund

**Budgetary Entry**

Debit 4138 Appropriation To Liquidate Contract Authority

Credit 4135 Contract Authority Liquidated

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 3101 Unexpended Appropriations - Appropriations Received

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).

> **Reference:** USSGL implementation guidance; Trust Fund Accounting
> Guide: Appropriations To Liquidate Contract Authority - Funded by
> Nonexpenditure Transfers

### Budgetary Entry

Debit 4138 Appropriations To Liquidate Contract Authority

Credit 4135 Contract Authority Liquidated

### Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

A172 To record anticipated actual reductions to contract authority.

**Comment:** If contract authority was not anticipated, see USSGL
TC-A174.

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

**Budgetary Entry**

Debit 4034 Anticipated Adjustments to Contract Authority

Credit 4133 Decreases to Indefinite Contract Authority

**Proprietary Entry**

None

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).

> **Reference:** USSGL implementation guidance; Trust Fund Accounting
> Guide: Appropriations To Liquidate Contract Authority - Funded by
> Nonexpenditure Transfers

### Budgetary Entry

Debit 4126 Amounts Appropriated From Specific Invested TAFS - Receivable

Credit 4136 Contract Authority To Be Liquidated by Trust Funds

### Proprietary Entry

Debit 1330 Receivable for Transfers of Currently Invested Balances

Credit 5755 Nonexpenditure Financing Sources -Transfers-In

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

**Comment:** For the reduction of unobligated balances for indefinite
contract authority, record the yearend preclosing

USSGL TC-F112.

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4133 Decreases to Indefinite Contract Authority

**Proprietary Entry**

None

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.

> **Comment:** Also post the reversal of the budgetary receivable entry
> in USSGL TC-A173. See USSGL TC-A173 for the appropriation to liquidate
> contract authority that is not yet supported by a nonexpenditure
> transfer of funds.
>
> **Reference:** USSGL implementation guidance; Trust Fund Accounting
> Guide: Appropriations To Liquidate Contract Authority - Funded by
> Nonexpenditure Transfers

### Budgetary Entry

Debit 4138 Appropriations To Liquidate Contract Authority

Credit 4135 Contract Authority Liquidated

### Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

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

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

**Budgetary Entry**

Debit 4032 Estimated Indefinite Contract Authority

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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.

**Reference:** USSGL implementation guidance; Trust Fund Accounting
Guide; Transfers of Contract Authority

**Budgetary Entry**

Debit 4137 Transfers of Contract Authority

Credit 4510 Apportionments

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1330 Receivable for Transfers of Currently Invested Balances

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

A178 To record anticipated adjustments/decreases to contract authority.

**Comment:** To increase the anticipated adjustments/reductions to
contract authority during the year, reverse this

transaction.

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4034 Anticipated Adjustments to Contract Authority

**Proprietary Entry**

None

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.

**Reference:** USSGL implementation guidance; Trust Fund Accounting
Guide; Transfers of Contract Authority

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4137 Transfers of Contract Authority

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 2150 Payable for Transfers of Currently Invested Balances

A180 To record a nonexpenditure transfer-in from a parent account to a
recipient account representing contract authority previously
transferred.

**Comment:** Refer to USSGL TC-A177 for recording the contract authority
previously transferred and establishing the receivable of funds.

**Reference:** USSGL implementation guidance; Trust Fund Accounting
Guide; Transfers of Contract Authority

### Budgetary Entry

Debit 4137 Transfers of Contract Authority

Credit 4170 Transfers - Current-Year Authority

Credit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

### Proprietary Entry

Debit 2150 Payable for Transfers of Currently Invested Balances

Credit 1010 Fund Balance With Treasury

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

previously transferred.

**Comment:** Refer to USSGL TC-A179 for recording the contract authority
previously transferred and establishing the payable of funds.

**Reference:** USSGL implementation guidance; Trust Fund Accounting
Guide; Transfers of Contract Authority

### Budgetary Entry

Debit 4170 Transfers - Current-Year Authority

Debit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

> Credit 4137 Transfers of Contract Authority

### Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

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

an expenditure account.

**Reference:** USSGL implementation guidance; Unavailable Special Fund
Receipt Account Transfers

**Budgetary Entry**

None

> **Proprietary Entry**

Debit 5745 Appropriated Earmarked Receipts Transferred Out

Credit 1010 Fund Balance With Treasury

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

**Reference:** USSGL implementation guidance; Unavailable Special Fund
Receipt Account Transfers

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5740 Appropriated Earmarked Receipts Transferred In

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.

**Comment:** Also post USSGL TC-A133 in the related special or trust
expenditure TAFS.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 5740 Appropriated Earmarked Receipts Transferred In

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

available for obligation.

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Reference:** USSGL TC-4030

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4120 Appropriations Anticipated - Indefinite

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5200 Revenue From Services Provided

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5400 Benefit Program Revenue

Credit 5600 Donated Revenue - Financial Resources

Credit 5800 Tax Revenue Collected

Credit 5900 Other Revenue

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.

**Budgetary Entry**

Debit 4132 Substitution for Contract Authority

Credit 4135 Contract Authority Liquidated

**Proprietary Entry**

None

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.

**Comment:** When receipts become available for obligation, see USSGL
TC-A190.

**Reference:** USSGL implementation guidance; Receipts Not Available for
Obligation Upon Collection

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4394 Receipts Unavailable for Obligation Upon Collection

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5200 Revenue From Services Provided

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5600 Donated Revenue-Financial Resources

Credit 5800 Tax Revenue Collected

Credit 5900 Other Revenue

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.

**Comment:** Post an increase in fund balance in the associated
unavailable receipt account. Unlike reductions

in available special and trust funds, there is no automatic
appropriation of this authority in the following year. Treasury
processes a warrant reducing fund balance in the expenditure account and
increasing fund balance in the

associated unavailable receipt account. Also post USSGL TC-A185 in the
unavailable special or trust fund

expenditure account.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4387 Temporary Reduction of Appropriation From Unavailable
Receipts, New Budget Authority

Credit 4388 Temporary Reduction of Appropriation From Unavailable
Receipts, Prior-Year Balances

**Proprietary Entry**

Debit 5745 Appropriated Earmarked Receipts Transferred Out

Credit 1010 Fund Balance With Treasury

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.

**Comment:** When receipts are originally collected, see USSGL TC-A188.

**Reference:** USSGL implementation guidance; Receipts Not Available for
Obligation Upon Collection

**Budgetary Entry**

Debit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

> **Comment:** This transaction is recorded upon legislation making the
> authority available, or in conjunction with obligations incurred when
> current-year receipts are not enough to cover current-year
> obligations. See USSGL TC-A127 for the original entry that precluded
> the obligation.
>
> **Reference:** USSGL implementation guidance; Authority Temporarily
> Precluded From Obligation

**Budgetary Entry**

> Debit 4157 Authority Made Available From Receipt or Appropriation
> Balances Previously Precluded From
>
> Obligation

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

> **Comment:** This transaction is recorded upon legislation making the
> authority available, or in conjunction with obligations incurred when
> current-year receipts are not enough to cover current-year
> obligations. See USSGL TC-A129 for the original entry that precluded
> the obligation.
>
> **Reference:** USSGL implementation guidance; Authority Temporarily
> Precluded From Obligation

**Budgetary Entry**

Debit 4158 Authority Made Available From Offsetting Collection Balances
Previously Precluded From Obligation

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

**Comment:** See USSGL TC-C422 for accrual entry and USSGL TC-A186 if
not accrued.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

Credit 1320 Employment Benefit Contributions Receivable

Credit 1340 Interest Receivable

Credit 1360 Penalties, Fines, and Administrative Fees Receivable

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

**Comment:** Also post USSGL TC-A197 to record the amount available for
obligation under the terms of the continuing resolution.

> **Reference:** USSGL implementation guidance; Appropriations Provided
> by a Continuing Resolution Scenario.

**Budgetary Entry**

Debit 4111 Debt Liquidation Appropriations

Debit 4112 Liquidation of Deficiency - Appropriations

Debit 4115 Loan Subsidy Appropriation

Debit 4117 Loan Administrative Expense Appropriation

Debit 4119 Other Appropriations Realized

Credit 4120 Appropriations Anticipated - Indefinite

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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.

> **Comment:** Also post USSGL TC-A196 to record the appropriation
> provided under the continuing resolution. This transaction also may be
> used to record additional funding provided under a revised or extended
> continuing resolution. Under revisions or extensions of continuing
> resolutions, also post a reversal of USSGL TC-A128.
>
> **Reference:** USSGL implementation guidance; Appropriations Provided
> by a Continuing Resolution Scenario.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1090 Fund Balance With Treasury Under a Continuing Resolution

> Credit 3101 Unexpended Appropriations - Appropriations Received

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.

> **Comment:** This transaction is to be used by agencies under a
> continuing resolution that have received notice that their
> appropriation bills have been passed and that have received a Treasury
> Appropriation Warrant. Also post a reversal of USSGL TC-A128.
>
> **Reference:** USSGL implementation guidance; Appropriations Provided
> by a Continuing Resolution Scenario.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1090 Fund Balance With Treasury Under a Continuing Resolution

Credit 3101 Unexpended Appropriations - Appropriations Received

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).

> **Comment:** Reverse this transaction when the enacted level is above
> the proposed annualized level. Also post USSGL TC-A198.
>
> **Reference:** USSGL implementation guidance; Appropriations Provided
> by a Continuing Resolution Scenario.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4111 Debt Liquidation Appropriations

Credit 4112 Liquidation of Deficiency - Appropriations

Credit 4115 Loan Subsidy Appropriation

Credit 4117 Loan Administrative Expense Appropriation

> Credit 4119 Other Appropriations Realized

**Proprietary Entry**

> None

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

**Comment:** Also post USSGL TC-A204.

**Budgetary Entry**

Debit 4125 Loan Modification Adjustment Transfer Appropriation

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5790 Other Financing Sources

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7290 Other Losses

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

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

> **Comment:** An agency must have specific legislative authority to
> hold monies in a non-TGA or non-Bureau of the Public Debt security.
> See USSGL TC- B150 if funds held by the public in a non-TGA are
> returned to fund balance with treasury in a TGA. See Treasury
> Financial Manual, Volume I, Part 2, Chapter 3400 *Accounting for and
> Reporting on Cash and Investments Held Outside of the U.S. Treasury*
> for additional guidance, such as SF224 transactions.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

> Credit 4394 Receipts Unavailable for Obligation Upon Collection
>
> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment
>
> **Proprietary Entry**

Debit 1130 Funds Held by the Public

Credit 1340 Interest Receivable

> Credit 5311 Interest Revenue -- Investments

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

> **Comment:** An agency must have specific legislative authority to
> hold monies in a non-TGA or non-Bureau of the Public Debt security.
> See USSGL TC- B150 if funds held by the public in a non-TGA are
> returned to fund balance with treasury in a TGA. See Treasury
> Financial Manual, Volume I, Part 2, Chapter 3400 *Accounting for and
> Reporting on Cash and Investments Held Outside of the U.S. Treasury*
> for additional guidance, such as SF224 transactions.

**Budgetary Entry**

Debit 4252 Reimbursements and Other Income Earned -- Collected

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

Credit 1340 Interest Receivable

> Credit 5311 Interest Revenue -- Investments

**A400 -- A699 FUNDING - Authority Transfers**

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

in based on an apportionment request.

**Budgetary Entry**

Debit 4165 Allocations of Authority - Anticipated From Invested Balances

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

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.

> **Comment:** Trust funds do not record USSGL accounts in the 3100
> series, except for amounts appropriated directly from the General Fund
> of the Treasury via Treasury Appropriation Warrant. USSGL account 4175
> is to be recorded by non-invested Treasury Appropriation Fund Symbol
> (TAFS). See USSGL TCs-A426 and A430 for invested TAFS. Special funds
> receiving direct appropriations from the General Fund of the Treasury
> and/or transfers from other Federal funds may record USSGL accounts in
> the 3100 series. Transfer partners must use USSGL TC-A448. Refer to
> the conventions and limitations listed on the cover sheet at the
> beginning of this section.

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** USSGL account 4175 is to be recorded by non- invested
> Treasury Appropriation Fund Symbol (TAFS). See USSGL TCs-A426 and A430
> for invested TAFS. Transfer partners must use USSGL TC-A450. Refer to
> the conventions and limitations listed on the cover sheet at the
> beginning of this section.

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Transfer partners must use USSGL TC-A412. Refer to
conventions and limitations listed on the coversheet at the beginning of
this section.

**Budgetary Entry**

Debit 4192 Balance Tranfers - Unexpired to Expired

Credit 4450 Unapportioned Authority

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations - Transfers-In

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.

**Comment:** Transfer partners must use USSGL TC-A414. Refer to
conventions and limitations listed on the coversheet at the beginning of
this section.

**Budgetary Entry**

Debit 4192 Balance Tranfers - Unexpired to Expired

Credit 4450 Unapportioned Authority

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

**Comment:** Transfer partners must use USSGL TC-A408. Refer to
conventions and limitations listed on the coversheet at the beginning of
this section.

**Budgetary Entry**

Debit 4510 Appropriations

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4192 Balance Transfers - Unexpired to Expired

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Transfer partners must use USSGL TC-A410. Refer to
conventions and limitations listed on the coversheet at the beginning of
this section.

**Budgetary Entry**

Debit 4510 Appropriations

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4192 Balance Transfers - Unexpired to Expired

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** Credit USSGL account 4450 only in the unique circumstance
> where an apportionment occurs in the receiving account.

**Budgetary Entry**

> Debit 4166 Allocations of Realized Authority - To Be Transferred From
> Invested Balances

Credit 4165 Allocations of Authority - Anticipated From Invested
Balances

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1330 Receivable for Transfers of Currently Invested Balances

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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

**Comment:** Also post USSGL TC-A422 to adjust the receivable if USSGL
account 4166 was previously established.

Also post USSGL TC-A518 to adjust the receivable if USSGL account 4126
was previously established. Refer to

the Office of Management and Budget (OMB) Circular No. A-11 for the
definition of reductions. Reductions include

rescissions, across-the-board reductions, and sequestrations.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

> Credit 4382 Temporary Reduction - New Budget Authority
>
> Credit 4383 Temporary Reduction - Prior-Year Balances

**Proprietary Entry**

None

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.

> **Comment:** Record a credit to USSGL accounts 1330 and 4166 if the
> budget authority has been realized before the actual transfer of
> funds.

**Budgetary Entry**

Debit 4167 Allocations of Realized Authority - Transferred From Invested
Balances

Credit 4166 Allocations of Realized Authority -To Be Transferred From
Invested Balances

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

**Comment:** Also post USSGL TC-A418 to record the budget authority
temporarily reduced.

**Budgetary Entry**

> Debit 4168 Allocations of Realized Authority Reclassified - Authority
> To Be Transferred From Invested Balances - Temporary Reduction

Credit 4166 Allocations of Realized Authority - To Be Transferred From
Invested Balances

**Proprietary Entry**

Debit 5755 Nonexpenditure Financing Sources - Transfers-In

Credit 1330 Receivable for Transfers of Currently Invested Balances

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.

**Comment:** Refer to Office of Management and Budget (OMB) Circular No.
A-11 for the definition of reductions.

Reductions include rescissions, across-the-board reductions, and
sequestrations. Post this transaction in the

allocation TAFS. The allocation TAFS simultaneously posts USSGL TC-A418.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4166 Allocations of Realized Authority - To Be Transferred From
Invested Balances

> Credit 4168 Allocations of Realized Authority Reclassified - Authority
> To Be Transferred From Invested
>
> Balances - Temporary Reduction

**Proprietary Entry**

Debit 2150 Payable for Transfers of Currently Invested Balances

> Credit 5765 Nonexpenditure Financing Sources - Transfers-Out

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.

**Budgetary Entry**

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4166 Allocations of Realized Authority - To Be Transferred From
Invested Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 2150 Payable for Transfers of Currently Invested Balances

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

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.

> **Comment:** Record a debit to USSGL accounts 2150 and 4166 if the
> budget authority has been realized prior to the actual transfer of
> funds.

**Budgetary Entry**

Debit 4166 Allocations of Realized Authority - To Be Transferred From
Invested Balances

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4167 Allocations of Realized Authority - Transferred From
Invested Balances

**Proprietary Entry**

Debit 2150 Payable for Transfers of Currently Invested Balances

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Trust funds do not record USSGL accounts in the 3100 series
except for amounts appropriated directly from the General Fund of the
Treasury via Treasury Appropriation Warrant. Special funds receiving
appropriations from the General Fund of the Treasury and/or transfers
from other Federal funds may record USSGL accounts in the 3100 series.
Transfer partners must use USSGL TC-A436. Refer to conventions and
limitations listed on the cover sheet at the beginning of this section.

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** Transfer partners must use USSGL TC-A438. Refer to
> conventions and limitations listed on the cover sheet at the beginning
> of this section.

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

A436 To record in the parent agency the receipt 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.

> **Comment:** Trust funds do not record USSGL accounts in the 3100
> series except for amounts appropriated directly from the General Fund
> of the Treasury via Treasury Appropriation Warrant. Special funds
> receiving appropriations from the General Fund of the Treasury and/or
> transfers from other Federal funds may record USSGL accounts in the
> 3100 series. Transfer partners must use USSGL TC-A432. Refer to
> conventions and limitations listed on the cover sheet at the beginning
> of this section.

**Budgetary Entry**

Debit 4176 Allocation Transfers of Prior-Year Balances

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations - Transfers-In

A438 To record in the parent agency the receipt 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.

> **Comment:** Transfer partners must use USSGL TC-A434. Refer to
> conventions and limitations listed on the cover sheet at the beginning
> of this section.

**Budgetary Entry**

Debit 4176 Allocation Transfers of Prior-Year Balances

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

**Comment:** The transaction partner must use USSGL TC-A444 to record
the parent agency receiving funds from this receiving agency. Trust
funds do not record USSGL accounts in the 3100 series, except for
amounts appropriated from the General Fund of the Treasury via Treasury
Appropriation Warrant. Special funds receiving appropriations from the
General Fund of the Treasury and/or transfers from other Federal funds
may record USSGL accounts in the 3100 series. Record USSGL account 1330
if the receivable was previously established. Refer to conventions and
limitations listed on the cover sheet at the beginning of this section.

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

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.

> **Comment:** The transaction partner must use USSGL TC-A446 to record
> the parent agency receiving funds from this receiving agency. Record
> USSGL account 1330 if the receivable was previously established. Refer
> to conventions and limitations listed on the cover sheet at the
> beginning of this section.

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

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.

> **Comment:** The transfer partner must use USSGL TC-A440 to record the
> receiving agency returning the authority and funds to this parent
> agency. Trust funds do not record USSGL accounts in the 3100 series,
> except for amounts appropriated directly from the General Fund of the
> Treasury via Treasury Appropriation Warrant. Special funds receiving
> appropriations from the General Fund of the Treasury and/or transfers
> from other Federal funds may record USSGL accounts in the 3100 series.
> Record USSGL account 2150 if the payable was previously established.
> Refer to conventions and limitations listed on the cover sheet at the
> beginning of this section.

**Budgetary Entry**

Debit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Debit 4176 Allocation Transfers of Prior-Year Balances

> Credit 4510 Apportionments
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 2150 Payable for Transfers of Currently Invested Balances

Credit 3103 Unexpended Appropriations - Transfers-Out

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.

> **Comment:** The transfer partner must use USSGL TC-A442 to record the
> receiving agency returning the authority and funds to this parent
> agency. Record USSGL account 2150 if the payable was previously
> established. Refer to conventions and limitations listed on the cover
> sheet at the beginning of this section.

**Budgetary Entry**

Debit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Debit 4176 Allocation Transfers of Prior-Year Balances

> Credit 4510 Apportionments
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 2150 Payable for Transfers of Currently Invested Balances

Credit 5765 Nonexpenditure Financing Sources - Transfers-Out

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.

> **Comment:** Trust funds do not record USSGL accounts in the 3100
> series, except for amounts appropriated from the General Fund of the
> Treasury via Treasury Appropriation Warrant. Special funds receiving
> appropriations from the General Fund of the Treasury and/or transfers
> from other Federal funds may record USSGL accounts in the 3100 series.
> Transfer partners must use USSGL TC-A404. Refer to conventions and
> limitations listed on the cover sheet at the beginning of this
> section.

**Budgetary Entry**

Debit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Debit 4176 Allocation Transfers of Prior-Year Balances

Credit 4510 Apportionments

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations - Transfers-In

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.

**Comment:** Transfer partners must use TC-A406. Refer to conventions
and limitations listed on the cover sheet at the beginning of this
section.

**Budgetary Entry**

Debit 4175 Allocation Transfers of Current-Year Authority for
Non-Invested Accounts

Debit 4176 Allocation Transfers of Prior-Year Balances

Credit 4510 Apportionments

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

**Comment:** For the parent appropriation agency, use USSGL TC-A428 for
the cash transfer method.

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4176 Allocation Transfers of Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1330 Receivable for Transfers of Currently Invested Balances

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.

**Budgetary Entry**

Debit 4176 Allocation Transfers of Prior-Year Balances

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 2150 Payable for Transfers of Currently Invested Balances

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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

> **Reference:** USSGL implementation guidance; Accounting for SSA
> Limitation on Administrative Expenses Trust Fund

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4199 Transfer of Expired Expenditure Transfers - Receivable

**Proprietary Entry**

Debit 5750 Expenditure Financing Sources - Transfers-In

Credit 1335 Expenditure Transfers Receivable

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

> **Reference:** USSGL implementation guidance; Accounting for SSA
> Limitation on Administrative Expenses Trust Fund

**Budgetary Entry**

Debit 4199 Transfer of Expired Expenditure Transfers - Receivable

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1335 Expenditure Transfers Receivable

Credit 5750 Expenditure Financing Sources - Transfers-In

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.

> **Comment:** Balances are transferred as a result of authority to
> extend the period of availability of the expired balances, but does
> not meet the definition of a reappropriation. Special and trust funds
> receiving appropriations from the General Fund of the Treasury and/or
> transfers of unexpended appropriations may record USSGL accounts in
> the 3100 series. Transfer partners must use USSGL TC-A464. Refer to
> conventions and limitations listed on the cover sheet at the beginning
> of this section.

**Reference:** USSGL implementation guidance; Extensions of Availability
Other Than Reappropriations - Expired

TAFS to Unexpired TAFS

### Budgetary Entry

Debit 4191 Balance Transfers - Extension of Availability Other Than
Reappropriations

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations - Transfers-In

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.

> **Comment:** Balances are transferred as a result of authority to
> extend the period of availability of the expired balances, but does
> not meet the definition of a reappropriation. Transfer partners must
> use USSGL TC-A466. Refer to conventions and limitations listed on the
> cover sheet at the beginning of this section.

**Reference:** USSGL implementation guidance; Extensions of Availability
Other Than Reappropriations - Expired

TAFS to Unexpired TAFS

### Budgetary Entry

Debit 4191 Balance Transfers - Extension of Availability Other Than
Reappropriations

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

> **Comment:** Balances are transferred as a result of authority to
> extend the period of availability of the expired balances, but does
> not meet the definition of a reappropriation. Special and trust funds
> receiving appropriations from the General Fund of the Treasury and/or
> transfers of unexpended appropriations may record USSGL accounts in
> the 3100 series. Transfer partners must use USSGL TC-A460. Refer to
> conventions and limitations listed on the cover sheet at the beginning
> of this section.

**Reference:** USSGL implementation guidance; Extensions of Availability
Other Than Reappropriations - Expired

TAFS to Unexpired TAFS

### Budgetary Entry

Debit 4650 Allotments - Expired Authority

Credit 4191 Balance Transfers - Extension of Availability Other Than
Reappropriations

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** Balances are transferred as a result of authority to
> extend the period of availability of the expired balances, but does
> not meet the definition of a reappropriation.. Transfer partners must
> use USSGL TC-A462. Refer to conventions and limitations listed on the
> cover sheet at the beginning of this section.
>
> **Reference:** USSGL implementation guidance; Extensions of
> Availability Other Than Reappropriations - Expired TAFS to Unexpired
> TAFS

### Budgetary Entry

Debit 4650 Allotments - Expired Authority

Credit 4191 Balance Transfers - Extension of Availability Other Than
Reappropriations

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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

**Reference:** USSGL TC-1008

**Budgetary Entry**

Debit 4160 Anticipated Transfers - Current-Year Authority

Debit 4180 Anticipated Transfers - Prior-Year Balances

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

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

anticipated.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4160 Anticipated Transfers - Current-Year Authority

Credit 4180 Anticipated Transfers - Prior-Year Balances

**Proprietary Entry**

None

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.

> **Comment:** Special and trust funds receiving appropriations from the
> General Fund of the Treasury and/or transfers of unexpended
> appropriations may record USSGL accounts in the 3100 series. Transfer
> partners must use USSGL TC-A476. Refer to conventions and limitations
> listed on the cover sheet at the beginning of this section.

**Reference:** USSGL implementation guidance; Appropriation Transfers

**Budgetary Entry**

Debit 4170 Transfers - Current-Year Authority

Debit 4190 Transfers - Prior-Year Balances

Credit 4160 Anticipated Transfers - Current-Year Authority

Credit 4180 Anticipated Transfers - Prior-Year Balances

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations - Transfers-In

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.

> **Comment:** Trust and special funds credit USSGL account 5755 to
> transfer appropriated receipts. Transfer partners must use USSGL
> TC-A478. Refer to conventions and limitations listed on the cover
> sheet at the beginning of this section.

**Reference:** USSGL implementation guidance; Appropriation Transfers

**Budgetary Entry**

Debit 4170 Transfers - Current-Year Authority

Debit 4190 Transfers - Prior-Year Balances

Credit 4160 Anticipated Transfers - Current-Year Authority

Credit 4180 Anticipated Transfers - Prior-Year Balances

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

> **Comment:** Special and trust funds receiving appropriations from the
> General Fund of the Treasury and/or transfers of unexpended
> appropriations may record USSGL accounts in the 3100 series. Transfer
> partners must use USSGL TC-A472. Refer to conventions and limitations
> listed on the cover sheet at the beginning of this section.

**Budgetary Entry**

Debit 4160 Anticipated Transfers - Current-Year Authority

Debit 4180 Anticipated Transfers - Prior-Year Balances

Credit 4170 Transfers - Current-Year Authority

Credit 4190 Transfers - Prior-Year Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** Trust and special funds debit USSGL account 5765 to
> transfer appropriated receipts. Transfer partners must use USSGL
> TC-A474. Refer to conventions and limitations listed on the cover
> sheet at the beginning of this section.

**Budgetary Entry**

Debit 4160 Anticipated Transfers - Current-Year Authority

Debit 4180 Anticipated Transfers - Prior-Year Balances

Credit 4170 Transfers - Current-Year Authority

Credit 4190 Transfers - Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

A480 To record in the receiving agency an actual current-year or
prior-year unanticipated nonexpenditure transfer of appropriated general
funds.

> **Comment:** Transfer of USSGL accounts 4450 and 4620. Special and
> trust funds receiving appropriations from the General Fund of the
> Treasury and/or transfers of unexpended appropriations may record
> USSGL accounts in the 3100 series.
>
> **Reference:** USSGL implementation guidance; Appropriation Transfers;
> Federal Trust Fund Accounting Guide

# Budgetary Entry

Debit 4170 Transfers - Current-Year Authority

Debit 4190 Transfers - Prior-Year Balances

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

Credit 4650 Allotments - Expired Authority

# 

# Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations - Transfers-In

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.

> **Comment:** Transfer of USSGL accounts 4450 and 4620. When
> appropriate, use in conjunction with USSGL TCs- A508, A492R, A542, and
> A546.
>
> **Reference:** USSGL implementation guidance; Appropriation Transfers;
> Federal Trust Fund Accounting Guide

**Budgetary Entry**

Debit 4170 Transfers - Current-Year Authority

Debit 4190 Transfers - Prior-Year Balances

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

A484 To record in the transferring agency an actual current-year or
prior-year unanticipated nonexpenditure transfer of appropriated general
funds.

> **Comment:** Transfer of USSGL accounts 4450 and 4620. Special and
> trust funds receiving appropriations from the General Fund of the
> Treasury and/or transfers of unexpended appropriations may record
> USSGL accounts in the 3100 series.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4650 Allotments - Expired Authority

Credit 4170 Transfers - Current-Year Authority

Credit 4190 Transfers - Prior-Year Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** Transfer of USSGL accounts 4450 and 4620. When
> appropriate, use in conjunction with USSGL TCs- A488, A492, A540, and
> A544.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4170 Transfers - Current-Year Authority

Credit 4190 Transfers - Prior-Year Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** See notes at the beginning of this Section. Transfer of
> USSGL account 4801. When appropriate, use in conjunction with USSGL
> TCs-A486, A492, A540, and A544.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4831 Undelivered Orders - Obligations Transferred, Unpaid

Credit 4195 Transfers of Obligated Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources -Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

**Comment:** This includes transfers from the general fund to a special
fund. Transfer of USSGL account 4801. Special and trust funds receiving
appropriations from the General Fund of the Treasury and/or transfers of
unexpended appropriations may record USSGL accounts in the 3100 series.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4831Undelivered Orders - Obligations Transferred, Unpaid

Credit 4195 Transfers of Obligated Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** When appropriate use in conjunction with USSGL TCs-A486,
> A488, A540, and A544.
>
> Reverse this transaction for the receiving entity. When appropriate,
> use in conjunction with USSGL TCs-A482, A508, A542, and A546.

**Reference:** USSGL implementation guidance; Transfer of Authority for
Undelivered Orders

**Budgetary Entry**

Debit 4931 Delivered Orders - Obligations Transferred, Unpaid

Credit 4195 Transfers of Obligated Balances

**Proprietary Entry**

Debit 2110 Accounts Payable

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** See USSGL TC-A496 for the receiving agency. Transfer of
> USSGL account 4802. This is not a nonexpenditure transfer. Special and
> trust funds receiving appropriations from the General Fund of the
> Treasury and/or transfers of unexpended appropriations may record
> USSGL accounts in the 3100 series.
>
> **Reference:** USSGL implementation guidance; Transfer of Authority
> for Undelivered Orders; Transfer of Spending Authority From Offsetting
> Collections With Obligations

**Budgetary Entry**

Debit 4832 Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

Credit 4195 Transfers of Obligated Balances

**Proprietary Entry**

Debit 3103 Unexpended Appropriations - Transfers-Out

Credit 1410 Advances and Prepayments

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.

> **Comment:** See USSGL TC-A494 for the transferring agency. Transfer
> of USSGL account 4802. This is not a nonexpenditure transfer. Special
> and trust funds receiving appropriations from the General Fund of the
> Treasury and/or transfers of unexpended appropriations may record
> USSGL accounts in the 3100 series.

**Reference:** USSGL implementation guidance; Transfer of Authority for
Undelivered Orders; Transfer of

Spending Authority From Offsetting Collections With Obligations

### Budget Entry

Debit 4195 Transfers of Obligated Balances

Credit 4832 Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

**Proprietary Entry**

Debit 1410 Advances and Prepayments

Credit 3102 Unexpended Appropriations - Transfers-In

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

> **Comment:** See USSGL TC-A114 for the anticipation and USSGL TC-A502
> for collection of the receivable. Use USSGL account 4215 if the
> transfer was previously anticipated. Use USSGL account 4450 or 4620 if
> the transfer was not previously anticipated.

**Reference:** USSGL implementation guidance; Appropriation Trust Fund
Expenditure Transfers

**Budgetary Entry**

Debit 4225 Appropriation Trust Fund Expenditure Transfers - Receivable

Credit 4215 Anticipated Appropriation Trust Fund Expenditure Transfers

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1335 Expenditure Transfers Receivable

Credit 5750 Expenditure Financing Sources - Transferred In

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.

> **Comment:** See USSGL TC-A498 for the original establishment of the
> receivable. See A418 and A500R for the reduction and adjustment to the
> corresponding payable in the trust fund Treasury Appropriation Fund
> Symbol.

**Reference:** USSGL implementation guidance; Reductions of Expenditure
Transfers Receivable/Payable

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4700 Commitments - Programs Subject to Apportionment

Debit 4720 Commitments - Programs Exempt From Apportionment

Credit 4225 Appropriation Trust Fund Expenditure Transfers - Receivable

**Proprietary Entry**

Debit 5750 Expenditure Financing Sources - Transferred In

> Credit 1310 Accounts Receivable

Credit 1335 Expenditure Transfers Receivable

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

transactions.

Comment: If a reduction occurs, reverse this transaction and also post
USSGL TC-A418.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 5760 Expenditure Financing Sources - Transfers-Out

Credit 2155 Expenditure Transfers Payable

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

**Reference:** USSGL implementation guidance; Appropriation Trust Fund
Expenditure Transfers

**Budgetary Entry**

Debit 4255 Appropriation Trust Fund Expenditure Transfers - Collected

Credit 4225 Appropriation Trust Fund Expenditure Transfers - Receivable

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

Credit 1335 Expenditure Transfers Receivable

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

**Comment:** See USSGL TC-A500 for the establishment of USSGL account
2155.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4901 Delivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2155 Expenditure Transfers Payable

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Transfer of USSGL account 4801. Special and trust funds
receiving appropriations from the General Fund of the Treasury and/or
transfers of unexpended appropriations may record USSGL accounts in the
3100 series. Refer to conventions and limitations listed on the cover
sheet at the beginning of this section.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4195 Transfers of Obligated Balances

Credit 4831 Undelivered Orders - Obligations Transferred, Unpaid

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 3102 Unexpended Appropriations - Transfers-In

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.

> **Comment:** See notes at the beginning of this Section. Transfer of
> USSGL account 4801. When appropriate, use in conjunction with USSGL
> TCs-A482, A492R, A542, and A546.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4195 Transfers of Obligated Balances

> Credit 4831 Undelivered Orders - Obligations Transferred, Unpaid

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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

**Comment:** For payments received from a Federal fund (that is exchange
transactions) that are defined in the budget

as expenditure transfers, see USSGL TC-C190.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipt

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5750 Expenditure Financing Sources - Transfers-In

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

**Comment:** For payments made to a Federal fund (that is exchange
transactions) that are defined in the budget

as expenditure transfers, see USSGL TC-B138.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 5760 Expenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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

exchange transactions.

**Comment:** Also post USSGL TC-B134. Use USSGL account 5760 for
nonexchange expenditure transfers.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 5760 Expenditure Financing Sources - Transfers-Out

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

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.

**Comment:** This transaction is reported as an appropriation in the
Budget of the United States Government for

the agency TAFS, rather than as a transfer.

**Reference:** Trust Fund Accounting Guide; Trust Fund Appropriation
Transfers for Specific Treasury

Appropriation Fund Symbols

**Budgetary Entry**

Debit 4126 Amounts Appropriated From Specific Invested TAFS - Receivable

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1330 Receivable for Transfers of Currently Invested Balances

> Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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

> **Comment:** Also post USSGL TC-A418 to record the budget authority
> temporarily reduced. Credit USSGL accounts 1010 and 4128 only if a
> receivable was not previously established. Refer to the Office of
> Management and Budget (OMB) Circular No. A-11 for the definition of
> reductions. Reductions include rescissions, across-the-board
> reductions, and sequestrations. The Bureau of the Public Debt
> simultaneously posts USSGL TC-A522 in the Treasury-Managed Trust Fund
> TAFS.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4123 Amounts Appropriated From Specific Invested TAFS
Reclassified - Receivable -

> Temporary Reduction/Cancellation

Credit 4126 Amounts Appropriated From Specific Invested TAFS -
Receivable

Credit 4128 Amounts Appropriated From Specific Invested TAFS -
Transfers-In

**Proprietary Entry**

Debit 5755 Nonexpenditure Financing Sources - Transfers-In

Credit 1010 Fund Balance With Treasury

> Credit 1330 Receivable for Transfer of Currently Invested Balances

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.

**Reference:** Trust Fund Accounting Guide; Trust Fund Appropriation
Transfers for Specific Treasury

Appropriation Fund Symbols

**Budgetary Entry**

Debit 4394 Receipts Unavailable for Obligation Upon Collection

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4127 Amounts Appropriated From Specific Invested TAFS - Payable

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

> Credit 2150 Payable for Transfers of Current Invested Balances

A522 To record the adjustment in the specific invested Treasury
Appropriation Fund Symbol (TAFS) that results from a temporary reduction
in the Agency Trust Fund Expenditure TAFS.

> **Comment:** Debit USSGL accounts 1010 and 4129 only if a payable was
> not previously established. Refer to Office of Management and Budget
> (OMB) Circular No. A-11 for the definition of reductions. Reductions
> include rescissions, across-the-board reductions, and sequestrations.
> The Bureau of the Public Debt posts this transaction in the
> Treasury-Managed Trust Fund TAFS and the agency simultaneously posts
> USSGL TC-A518 in the Agency Trust Fund Expenditure TAFS.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4127 Amounts Appropriated From Specific Invested TAFS - Payable

Debit 4129 Amounts Appropriated From Specific Invested TAFS -
Transfers-Out

> Credit 4124 Amounts Appropriated From Specific Invested TAFS
> Reclassified - Payable - Temporary
>
> Reduction/Cancellation

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 2150 Payable for Transfer of Currently Invested Balances

> Credit 5765 Nonexpenditure Financing Sources - Transfers-Out

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.

> **Comment**: Refer to USSGL TC-A516 for establishing the receivable.
>
> **Reference:** USSGL implementation guidance; Trust Fund guidance:
> Trust Fund Appropriation Transfers for Specific Treasury Appropriation
> Fund Symbols

**Budgetary Entry**

> Debit 4128 Amounts Appropriated From Specific Invested TAFS -
> Transfers-In
>
> Credit 4126 Amounts Appropriated From Specific Invested TAFS -
> Receivable

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1330 Receivable for Transfers of Currently Invested Balances

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.

> **Comment**: Refer to USSGL TC-A520 for establishing the payable.
>
> **Reference:** USSGL implementation guidance; Trust Fund guidance:
> Trust Fund Appropriation Transfers for Specific Treasury Appropriation
> Fund Symbols

#### Budgetary Entry

> Debit 4127 Amounts Appropriated From Specific Invested TAFS - Payable
>
> Credit 4129 Amounts Appropriated From Specific Invested TAFS -
> Transfers-Out

**Proprietary Entry**

Debit 2150 Payable for Transfers of Currently Invested Balances

Credit 1010 Fund Balance With Treasury

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.

**Comment**: This transaction is reported as an appropriation in the
Budget of the United States Government for the agency TAFS, rather than
as a transfer.

**Reference:** USSGL implementation guidance; Trust Fund guidance: Trust
Fund Appropriation Transfers for Specific Treasury Appropriation Fund
Symbols

#### Budgetary Entry

> Debit 4128 Amounts Appropriated From Specific Invested TAFS -
> Transfers-In
>
> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

**Comment:** Reverse this transaction in the invested TAFS when the
recipient TAFS cancels and returns the fund

balance to the invested TAFS.

**Reference:** USSGL implementation guidance; Trust Fund guidance: Trust
Fund Appropriation Transfers for Specific Treasury Appropriation Fund
Symbols

**Budgetary Entry**

Debit 4394 Receipts Unavailable for Obligation Upon Collection

Debit 4620 Unobligated Funds Exempt From Apportionment

> Credit 4129 Amounts Appropriated From Specific Invested TAFS -
> Transfers-Out

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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.

**Comment**: For cash management purposes, the funds remain invested
until needed for disbursement. This occurs

prior to the request for SF 1151: Nonexpenditure Transfer Authorization,
and is only permissible under specific circumstances.

> **Reference:** USSGL implementation guidance; Trust and Special Fund
> Guidance on Nonexpenditure Appropriation Transfers

#  Budgetary Entry

> Debit 4171 Non-Allocation Transfers of Invested Balances - Receivable

Credit 4160 Anticipated Transfers - Current-Year Authority

**Proprietary Entry**

Debit 1330 Receivable for Transfers of Currently Invested Balances

> Credit 5755 Nonexpenditure Financing Sources - Transfers-In

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.

**Comment**: For cash management purposes, the funds remain invested
until needed for disbursement. This occurs

prior to the request for SF 1151: Nonexpenditure Transfer Authorization,
and is only permissible under specific circumstances.

> **Reference:** USSGL implementation guidance; Trust and Special Fund
> Guidance on Nonexpenditure Appropriation Transfers

#  Budgetary Entry

> Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4172 Non-Allocation Transfers of Invested Balances - Payable

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

> Credit 2150 Payable for Transfers of Currently Invested Balances

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

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

**Comment**: Refer to USSGL TC-A532 for the establishment of the
receivable.

**Reference:** USSGL implementation guidance; Trust and Special Fund
Guidance on Nonexpenditure Appropriation

Transfers

#  Budgetary Entry

> Debit 4170 Transfers - Current-Year Authority
>
> Debit 4173 Non-Allocation Transfers of Invested Balances - Transferred
>
> Credit 4171 Non-Allocation Transfers of Invested Balances - Receivable

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 1330 Receivable for Transfers of Currently Invested Balances

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

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

**Comment**: Refer to USSGL TC-A534 for the establishment of the
payable.

> **Reference:** USSGL implementation guidance; Trust and Special Fund
> Guidance on Nonexpenditure Appropriation Transfers

#  Budgetary Entry

Debit 4172 Non-Allocation Transfers of Invested Balances - Payable

Credit 4170 Transfers - Current-Year Authority

Credit 4173 Non-Allocation Transfers of Invested Balances - Transferred

**Proprietary Entry**

Debit 2150 Payable for Transfers of Currently Invested Balances

Credit 1010 Fund Balance With Treasury

##### 

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

receivable.

> **Comment:** Transfer of USSGL accounts 4126, 4166, 4171, 4225, 4251,
> and 4287 respectively. When appropriate use in conjunction with USSGL
> TCs-A252, A253, A255, and A286.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4195 Transfer Out Obligated Balances

Credit 4081 Amounts Appropriated From a Specific Treasury-Managed Trust
Fund

> TAFS - Receivable - Transferred

Credit 4082 Allocations of Realized Authority - To Be Transferred From
Invested

Balances - Transferred

Credit 4083 Transfers - Current-Year Authority - Receivable -
Transferred

> Credit 4232 Appropriation Trust Fund Expenditure Transfers -
> Receivable -
>
> Transferred

Credit 4233 Reimbursements and Other Income Earned - Receivable -
Transferred

Credit 4234 Other Federal Receivables - Transferred

**Proprietary Entry**

Debit 1010 Fund Balance with Treasury

Credit 5765 Nonexpenditure Financing Sources - Transfers-Out

##### 

##### 

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.

**Comment:** Transfer or USSGL accounts 4126, 4166, 4171, 4225, 4251,
and 4287 respectively.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

Debit 4081 Amounts Appropriated From a Specific Treasury-Managed Trust
Fund

> TAFS - Receivable - Transferred

Debit 4082 Allocations of Realized Authority - To Be Transferred From
Invested

Balances - Transferred

Debit 4083 Transfers - Current-Year Authority - Receivable - Transferred

Debit 4232 Appropriation Trust Fund Expenditure Transfers - Receivable -
Transferred

Debit 4233 Reimbursements and Other Income Earned - Receivable -
Transferred

Debit 4234 Other Federal Receivables - Transferred

Credit 4195 Transfer Out Obligated Balances

**Proprietary Entry**

Debit 5755 Nonexpenditure Financing Sources - Transfers-In

Credit 1010 Fund Balance with Treasury

A544 To record in the transferring agency the nonexpenditure
transfer-out of unfilled customer orders

without advance.

> **Comment:** Transfer of USSGL account 4221. When appropriate use in
> conjunction with USSGL TCs-A486, A488, A492, and A540.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations

**Budgetary Entry**

Debit 4195 Transfer of Obligated Balances

Credit 4230 Unfilled Customer Orders Without Advance - Transferred

**Proprietary Entry**

Debit 1010 Fund Balance with Treasury

Credit 5765 Nonexpenditure Financing Sources - Transferred-Out

A546 To recording in the receiving agency the nonexpenditure transfer-in
of unfilled customer orders

without advance.

> **Comment:** Transfer or USSGL account 4221. When appropriate, use in
> conjunction with USSGL TCs-A482, A492R, A508, and A542.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations

**Budgetary Entry**

Debit 4230 Unfilled Customer Orders Without Advance - Transferred

Credit 4195 Transfer of Obligated Balances

**Proprietary Entry**

Debit 5755 Nonexpenditure Financing Sources - Transfer-In

Credit 1010 Fund Balance With Treasury

##### 

##### 

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.

> **Comment:** See USSGL TC-A550 for the receiving agency.
>
> **Reference:** USSGL implementation guidance; Transfer of USSGL
> Account 4802

# Budgetary Entry

Debit 4832 Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

Credit 4195 Transfers of Obligated Balances

**Proprietary Entry**

Debit 5730 Financing Sources Transferred Out without Reimbursement

Credit 1410 Advances and Prepayments

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.

> **Comment:** See USSGL TC-A548 for the transferring agency.

**Reference:** USSGL implementation guidance; Transfer of USSGL Account
4802

### Budgetary Entry

Debit 4195 Transfers of Obligated Balances

Credit 4832 Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

**Proprietary Entry**

Debit 1410 Advances and Prepayments

Credit 5720 Financing Sources Transferred In without Reimbursement

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

**Reference:** USSGL implementation guidance; Transfer of USSGL Account
4225

**Budgetary Entry**

Debit 4195 Transfer of Obligated Balances

Credit 4231 Unfilled Customer Orders With Advance - Transferred

**Proprietary Entry**

None

##### 

##### 

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

**Reference:** USSGL implementation guidance; Transfer of USSGL Account
4225

**Budgetary Entry**

Debit 4231 Unfilled Customer Orders With Advance - Transferred

Credit 4195 Transfer of Obligated Balances

**Proprietary Entry**

None

##### A700 - A799 FUNDING - Reimbursables and Other Income

A702 To record anticipated reimbursements.

**Comment:** See USSGL TC-A118; anticipated reimbursements are not
available for allotment until the realized

order is received.

**Reference:** USSGL TC-1030

**Budgetary Entry**

Debit 4210 Anticipated Reimbursements and Other Income

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

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

**Comment:** Budgetary resources were provided by Contract Authority.

**Budgetary Entry**

Debit 4221 Unfilled Customer Orders Without Advance

Debit 4222 Unfilled Customer Orders With Advance

Credit 4132 Substitution of Contract Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2310 Liability for Advances and Prepayments

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

> TC-A123 if authority was previously anticipated in programs exempt
> from apportionment. See Federal and non-Federal exceptions as defined
> in Office of Management and Budget (OMB) Circular No. A-11.

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4221 Unfilled Customer Orders Without Advance

Credit 4210 Anticipated Reimbursements and Other Income

**Proprietary Entry**

None

A708 To record the collection of revenue earned in the performing agency
for a reimbursable agreement without an advance that was previously
anticipated.

> **Comment:** Also post USSGL TC-A122 if authority was previously
> anticipated and apportioned. See Federal and non-Federal exceptions as
> defined in Office of Management and Budget (OMB) Circular No. A-11.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority from Offsetting Collection With Obligations Scenario

**Budgetary Entry**

Debit 4252 Reimbursement and Other Income Earned - Collected

Credit 4210 Anticipated Reimbursements and Other Income

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

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

**Comment:** See USSGL TC-C182

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4252 Reimbursements and Other Income Earned - Collected

Credit 4222 Unfilled Customer Orders With Advance

Credit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

**Proprietary Entry**

Debit 2310 Liability for Advances and Prepayments

Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

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.

**Comment:** Use USSGL account 4871 if the amount was previously
obligated or USSGL account 4210 if the

amount was not previously obligated. Reverse USSGL TC-A122 if the refund
was not previously

> anticipated and apportioned or USSGL TC-A123 if authority was
> previously anticipated in programs exempt from apportionment.

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4210 Anticipated Reimbursements and Other Income

Debit 4871 Downward Adjustments of Prior-Year Unpaid Undelivered
Orders - Obligations, Recoveries

Credit 4222 Unfilled Customer Orders With Advance

**Proprietary Entry**

Debit 2310 Liability for Advances and Prepayments

Credit 1010 Fund Balance With Treasury

A714 To record revenue earned in the performing agency for goods or
services performed on a reimbursable order

without an advance.

**Comment:** The ordering agency uses USSGL TC-B406.

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4251 Reimbursements and Other Income Earned - Receivable

Credit 4221 Unfilled Customer Orders Without Advance

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

**B100 -- B299 DISBURSEMENTS AND PAYABLES - Payments/Purchases**

B102 To record payment of payroll.

> **Comment:** For amounts paid by a direct appropriation, also post
> USSGL TC-B134. Due to reconciliation of interagency expenses and
> revenues, agencies must first record all direct costs to the USSGL
> account 6000 series and then offset those amounts using USSGL account
> 6610 (see USSGL TC-D514), when the costs are capitalized to the
> appropriate "in-process" type asset accounts. **Note:** Agency systems
> may accumulate payroll in USSGL account 6100 during the year and
> distribute those costs to the various "in-process" accounts at
> yearend. Also, for employment benefits such as pension, health, and
> life insurance, see USSGL TCs-B604, E104, and E106.

**Reference:** USSGL TC-2045

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4902 Delivered Orders -- Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 1010 Fund Balance With Treasury

B103 To record a disbursement of pension benefit payments.

**Comment:** Also requires the reclassification of expenses from
unfunded to funded.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 5,
"Accounting for Liabilities of the Federal

Government"

**Budgetary Entry**

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2610 Actuarial Pension Liability

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Also post USSGL TC-C428, which establishes the loan
receivable after default.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4801 Undelivered Orders - Obligations, Unpaid

> Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2180 Loan Guarantee Liability

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

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

> **Comment:** Agencies must use all the USSGL accounts indicated in
> this transaction. Each debit and credit must be in the same amount. If
> funded by a direct appropriation, also post USSGL TC-B134. See USSGL
> TC-A150 to record the subsidy payable previously accrued for this
> program fund.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

> Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2170 Subsidy Payable to the Financing Account

Debit 6100 Operating Expenses/Program Costs

> Credit 1010 Fund Balance With Treasury

Credit 2179 Contra Liability for Subsidy Payable to the Financing
Account

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

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

B107 To record payment and disbursement of funds.

**Comment:** If for an amount paid by a direct appropriation, also post
USSGL TC-B134.

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

B108 To record a loss in the imprest fund.

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders -- Obligations, Paid

**Proprietary Entry**

Debit 7290 Other Losses

Credit 1010 Fund Balance With Treasury

B109 To record payment of interest not previously accrued.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. See USSGL TC-B418 for accrued interest.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 6310 Interest Expenses on Borrowing From the Bureau of the Public
Debt and/or the

> Federal Financing Bank

Debit 6320 Interest Expenses on Securities

Debit 6330 Other Interest Expenses

Credit 1010 Fund Balance With Treasury

B110 To record a confirmed disbursement schedule.

**Comment:** Clearing from unpaid to paid.

**Reference:** USSGL TC-3030

**Budgetary Entry**

Debit 4901 Delivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2110 Accounts Payable

Debit 2120 Disbursements in Transit

Debit 2130 Contract Holdbacks

Debit 2160 Entitlement Benefits Due and Payable

Debit 2190 Other Liabilities With Related Budgetary Obligations

Debit 2210 Accrued Funded Payroll and Leave

Debit 2211 Withholdings Payable

Debit 2213 Employer Contributions and Payroll Taxes Payable

Debit 2215 Other Post-Employment Benefits Due and Payable

Debit 2940 Capital Lease Liability

Debit 2990 Other Liabilities Without Related Budgetary Obligations

Credit 1010 Fund Balance With Treasury

B112 To record accrued interest paid.

**Comment:** See USSGL TC-B418 for the accrued liability.

**Budgetary Entry**

Debit 4901 Delivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2140 Accrued Interest Payable

Credit 1010 Fund Balance With Treasury

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

**Comment:** This transaction is applicable to guaranteed loans.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 1559 Foreclosed Property - Allowance

Debit 2910 Prior Liens Outstanding on Acquired Collateral

Credit 1010 Fund Balance With Treasury

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

**Comment:** This transaction is applicable to guaranteed loans.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 1551 Foreclosed Property

Credit 1010 Fund Balance With Treasury

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

collections.

**Comment:** If funded by a direct appropriation, also post USSGL
TC-B134.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 7,
> "Accounting for Revenue and Other Financing Sources"

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4267 Other Actual "government-type" Collections From Non-Federal
Sources

**Proprietary Entry**

Debit 5890 Tax Revenue Refunds

Credit 1010 Fund Balance With Treasury

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.

**Comment:** See USSGL TC-B136 for capital transfers from liquidating
accounts.

**Reference:** USSGL implementation guidance; Changes Related to Capital
Transfers and Repayment

of Debt

**Budgetary Entry**

Debit 4047 Anticipated Transfers to the General Fund of the Treasury

Credit 4151 Actual Capital Transfers to the General Fund of the
Treasury, Current-Year Authority

Credit 4152 Actual Capital Transfers to the General Fund of the
Treasury, Prior-Year Balances

**Proprietary Entry**

Debit 2920 Contingent Liabilities

Credit 1010 Fund Balance With Treasury

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.

**Comment:** If not anticipated, debit USSGL account 4450 or 4620.

**Reference:** USSGL TC-3010

**Budgetary Entry**

Debit 4047 Anticipated Transfers to the General Fund of the Treasury

Credit 4146 Actual Repayments of Debt, Current-Year Authority

Credit 4147 Actual Repayments of Debt, Prior-Year Balances

**Proprietary Entry**

Debit 2110 Accounts Payable

Debit 2510 Principal Payable to the Bureau of the Public Debt

Debit 2520 Principal Payable to the Federal Financing Bank

Credit 1010 Fund Balance With Treasury

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.

**Reference:** USSGL TC-3010

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4146 Actual Repayments of Debt, Current-Year Authority

Credit 4147 Actual Repayments of Debt, Prior-Year Balances

**Proprietary Entry**

Debit 2510 Principal Payable to the Bureau of the Public Debt

Debit 2520 Principal Payable to the Federal Financing Bank

Credit 1010 Fund Balance With Treasury

B122 To record repayments of other debt.

**Comment:** Also post USSGL TC-B134 if funded by a direct
appropriation. This transaction is applicable to

redemptions.

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 2590 Other Debt

Credit 1010 Fund Balance With Treasury

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2530 Securities Issued by Federal Agencies Under General and
Special Financing Authority

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

**Comment:** Also post USSGL TC-B129 if accrued interest is purchased.

**Reference:** USSGL implementation guidance; FACTS II, Investments In
Treasury and Agency

Securities

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Debit 1620 Investments in Securities Other Than the Bureau of the Public
Debt Securities

Credit 1010 Fund Balance With Treasury

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2530 Securities Issued by Federal Agencies Under General and
Special Financing Authority

Credit 2532 Premium on Securities Issued by Federal Agencies Under
General and Special Financing

> Authority

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

**Comment:** Special and trust funds use USSGL account 4114. Also post
USSGL TC-A122 if authority was

previously anticipated and apportioned or USSGL TC-A123 if authority was
previously anticipated in programs

exempt from apportionment. Use budgetary entries for the amount of the
premium. Also post USSGL TC-B129 if

accrued interest is purchased.

> **Reference:** USSGL implementation guidance; FACTS II, Investments In
> Treasury and Agency Securities
>
> **Budgetary Entry**

Debit 4394 Receipts Unavailable for Obligation Upon Collection

Debit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

Debit 4398 Offsetting Collections Temporarily Precluded From Obligation

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4114 Appropriated Trust or Special Fund Receipts

> Credit 4273 Interest Collected From Treasury
>
> **Proprietary Entry**
>
> Debit 1610 Investments in U.S. Treasury Securities Issued by the
> Bureau of the Public Debt
>
> Debit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
> the Public Debt
>
> Debit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities
>
> Debit 1622 Premium on Securities Other Than the Bureau of the Public
> Debt Securities
>
> Credit 1010 Fund Balance With Treasury

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 2531 Discount on Securities Issued by Federal Agencies Under
General and Special Financing Authority

Credit 2530 Securities Issued by Federal Agencies Under General and
Special Financing Authority

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

> **Comment:** Also post USSGL TC-B129 if accrued interest is purchased.
>
> **Reference:** USSGL implementation guidance; FACTS II, Investments in
> Treasury and Agency Securities

**Budgetary Entry**

None

**Proprietary Entry**

> Debit 1610 Investments in U.S. Treasury Securities Issued by the
> Bureau of the Public Debt
>
> Debit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities
>
> Debit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by
> the Bureau of the Public Debt
>
> Credit 1010 Fund Balance With Treasury

Credit 1611 Discount on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

Credit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Credit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

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

**Budgetary Entry**

Debit 4395 Authority Unavailable for Obligation Pursuant to Public Law -
Temporary

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4114 Appropriated Trust or Special Fund Receipts

Credit 4273 Interest Collected From Treasury

**Proprietary Entry**

Debit 1340 Interest Receivable

Credit 1010 Fund Balance With Treasury

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

**Comment:** If funded by a direct appropriation, also post USSGL
TC-B134.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 1549 Forfeited Property - Allowance

Credit 1010 Fund Balance With Treasury

B134 To record appropriations used this fiscal year.

> **Comment:** This transaction does not stand alone. This transaction
> is not recorded by special or non-revolving trust funds, with the
> exception of 1) special funds that receive appropriation or allocation
> transfers from general fund appropriated Treasury Appropriation Fund
> Symbols (TAFS), or 2) special and trust funds that receive amounts
> appropriated from the General Fund of the Treasury via Treasury
> Appropriation Warrant. USSGL transactions that reference this
> transaction (boldface transaction codes reference a reversal): A146,
> A514, B102, B105, B106, B107, B109, B118, B122, B130, B402, B404,
> B406, B412, B418, B428, B430, B436, B438, B604, **C132**, **C134**,
> **C136, C137,** **C138**, **C139**, C408, **C414**, **D102**,
> **D104,** D106, **D108, D110**, D114, D116, D126, D132, **D134**,
> E102, E104, E106, E108, E117, E204, E412, and **F128**.

**Reference:** USSGL implementation guidance; Appropriations Used

**Budgetary Entry**

None

**Proprietary Entry**

Debit 3107 Unexpended Appropriations - Used

Credit 5700 Expended Appropriations

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

**Comment:** See Office of Management and Budget (OMB) Circular No. A-11
for further instruction on the payment

hierarchy. See USSGL TC-B119 for capital transfers not related to
liquidating accounts.

**Reference:** USSGL implementation guidance; Credit Reform Liquidating
Account Case Study

**Budgetary Entry**

Debit 4047 Anticipated Transfers to the General Fund of the Treasury

Credit 4151 Actual Capital Transfers to the General Fund of the
Treasury, Current-Year Authority

Credit 4152 Actual Capital Transfers to the General Fund of the
Treasury, Prior-Year Balances

**Proprietary Entry**

Debit 2970 Resources Payable to Treasury

Debit 5765 Nonexpenditure Financing Sources -- Transfers-Out

Credit 1010 Fund Balance With Treasury

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

**Comment:** These payments are defined as expenditure transfers in the
budget. See USSGL TC-A512 for nonexchange expenditure transfers-out.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

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

> **Comment:** This entry should be made by agencies that have their own
> disbursing authority. Agencies that do not have their own disbursing
> authority, see USSGL implementation guidance "Accounting for Purchased
> Foreign Currency," which can be acquired on the USSGL Web site.
> Agencies that have foreign currency account symbols in the X7000
> series, refer to USSGL TCs-C192, C194, C440, D576, and D578.
>
> **Reference:** USSGL implementation guidance; Accounting for Purchased
> Foreign Currency

### Budgetary Entry

None

**Proprietary Entry**

Debit 1200 Foreign Currency

Credit 1190 Other Cash

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

> **Comment:** This entry should be made by agencies that have their own
> disbursing authority. At the time of the foreign currency
> disbursement, the disbursing officer will charge the appropriation of
> the operating fund that requested the disbursement, (see USSGL TC-B110
> and the USSGL implementation guidance "Accounting for Purchased
> Foreign Currency"), which can be acquired on the USSGL Web site.
> Agencies that do not have their own disbursing authority also may
> refer to the implementation guidance mentioned above. Agencies that
> have foreign currency account symbols in the X7000 series, refer to
> USSGL TCs-C192, C194, C440, D576, and D578.
>
> **Reference:** USSGL implementation guidance; Accounting for Purchased
> Foreign Currency

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2310 Liability for Advances and Prepayments

Credit 1200 Foreign Currency

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.

> **Comment:** To return funds held by the public in a non-TGA to fund
> balance with treasury in a TGA, reverse B150. This transaction does
> not apply to deposit fund Treasury Account Symbols (TAS). Use USSGL
> TC- C108 for Deposit Fund TAS. An agency must have specific
> legislative authority to hold monies in a non-TGA or non-BPD security.
> See Treasury Financial Manual, Volume I, Part 2, Chapter 3400
> *Accounting for and Reporting on Cash and Investments Held Outside of
> the U.S. Treasury* for additional guidance, such as SF224
> transactions.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1130 Funds Held by the Public

> Credit 1010 Fund Balance With Treasury

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).

> **Comment:** If this purchase is an immediate reinvestment of the
> proceeds of a sale of non-BPD securities purchased with funds held by
> the public in a non-TGA, record a budgetary entry equal to only the
> gain from that sale. Also post USSGL TC- G124 to record activity for
> current-year purchases of other assets not recorded as Property, Plant
> and Equipment. An agency must have specific legislative authority to
> hold monies in a non-TGA or non-BPD security. See Treasury Financial
> Manual, Volume I, Part 2, Chapter 3400 *Accounting for and Reporting
> on Cash and Investments Held Outside of the U.S. Treasury* for
> additional guidance, such as SF224 transactions.

**Budgetary Entry**

Debit 4610 Allotments -- Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

> Credit 4902 Delivered Orders -- Obligations, Paid

**Proprietary Entry**

Debit 1620 Investments in Securities Other Than the Bureau of the Public
Debt Securities

> Credit 1130 Funds Held by the Public

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

> **Comment:** An agency must have specific legislative authority to
> hold monies in a non-TGA or non-Bureau of the Public Debt security.
> See Treasury Financial Manual, Volume I, Part 2, Chapter 3400
> *Accounting for and Reporting on Cash and Investments Held Outside of
> the U.S. Treasury* for additional guidance, such as SF224
> transactions.

**Budgetary Entry**

Debit 4610 Allotments -- Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

> Credit 4902 Delivered Orders -- Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

> Credit 1130 Funds Held by the Public

**B300 - B399 DISBURSEMENTS AND PAYABLES - Commitments/Undelivered
Orders/Expended Authority -**

**Unpaid**

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

**Comment:** To decrease the commitment, reverse this transaction.

**Reference:** USSGL TC-2005

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4700 Commitments - Programs Subject to Apportionment

**Proprietary Entry**

None

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

**Comment:** To decrease the commitment, reverse this transaction.

**Budgetary Entry**

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4720 Commitments - Programs Exempt From Apportionment

**Proprietary Entry**

None

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

**Comment:** To decrease obligation in the current year, reverse this
transaction.

**Reference:** USSGL TC-2010

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4700 Commitments - Programs Subject to Apportionment

Debit 4720 Commitments - Programs Exempt From Apportionment

Credit 4801 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

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

**Comment:** See USSGL TC-B604 for the expense.

**Reference:** USSGL TC-2010

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4700 Commitments - Programs Subject to Apportionment

Debit 4720 Commitments - Programs Exempt From Apportionment

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4802 Undelivered Orders - Obligations, Prepaid/Advanced

**Proprietary Entry**

Debit 1410 Advances and Prepayments

Credit 1010 Fund Balance With Treasury

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.

**Reference:** USSGL implementation guidance; Budgetary Accounting Guide

**Budgetary Entry**

Debit 4700 Commitments - Programs Subject to Apportionment

Credit 4610 Allotments - Realized Resources

Credit 4801 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

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.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4720 Commitments - Programs Exempt From Apportionment

Credit 4620 Unobligated Funds Exempt From Apportionment

Credit 4801 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

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.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4700 Commitments - Programs Subject to Apportionment

Credit 4801 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

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.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4720 Commitments - Programs Exempt From Apportionment

Credit 4801 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

**B400 -- B599 DISBURSEMENTS AND PAYABLES - Payables/Accrued
Liabilities**

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

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. For payroll and benefits, see USSGL TC-E102. For "in-process
> type" accounts, see USSGL TC-D514. Due to the reconciliation of
> interagency expenses and revenues, agencies must first record all
> direct costs to the USSGL account 6000 series and then offset those
> amounts using USSGL account 6610 when the costs are capitalized to the
> appropriate "in-process type" account. For other payroll related
> transactions, see USSGL TCs-E104 through E117. Also, assume a title is
> passed when the goods are received. Also post USSGL TCs G120, G122,
> and G124 to track purchases.

**Reference:** USSGL TC-2020

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

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.

**Comment:** If funded by a direct appropriation, also post TC-B134. For
payroll and benefits, see USSGL TC-E102.

For "in-process type" accounts, see USSGL TC-D514. Due to the
reconciliation of interagency expenses and

revenues, agencies must first record all direct costs to the USSGL
account 6000 series and then offset those amounts

using USSGL account 6610 when the costs are capitalized to the
appropriate "in-process type" account. For

other payroll related transactions, see USSGL TCs-E104 through E117.
Also, assume a title is passed when the

goods are received. Also post USSGL TCs G120, G122, and G124 to track
purchases.

**Reference:** USSGL TC-2020

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4610 Allotments - Realized Resources

Credit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

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.

**Comment:** If funded by a direct appropriation, also post TC-B134. For
payroll and benefits, see USSGL TC-E102.

For "in-process type" accounts, see USSGL TC-D514. Due to the
reconciliation of interagency expenses and

revenues, agencies must first record all direct costs to the USSGL
account 6000 series and then offset those amounts

using USSGL account 6610 when the costs are capitalized to the
appropriate "in-process type" account. For

other payroll-related transactions, see USSGL TCs-E104 through E117.
Also, assume a title is passed when the

goods are received. Also post USSGL TCs G120, G122, and G124 to track
purchases.

**Reference:** USSGL TC-2020

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders -- Obligations, Unpaid

Credit 4901 Delivered Orders -- Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2110 Accounts Payable

Debit 2130 Contract Holdbacks

Debit 2160 Entitlement Benefits Due and Payable

Debit 2190 Other Liabilities With Related Budgetary Obligations

Debit 2990 Other Liabilities Without Related Budgetary Obligations

Credit 2120 Disbursements in Transit

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1720 Construction-In-Progress

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

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

appropriation.

**Comment:** This transaction is simultaneously posted with USSGL
TC-D145. Also post USSGL TC-B134.

**Reference:** USSGL implementation guidance; Canceled Payables

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders -- Obligations, Unpaid

**Proprietary Entry**

Debit 6100 Operating Expense/Program Costs

Credit 2110 Accounts Payable

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 7,
"Accounting for Revenue and Other Financing Sources"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5890 Tax Revenue Refunds

Debit 6330 Other Interest Expenses

Credit 2110 Accounts Payable

Credit 2140 Accrued Interest Payable

Credit 2190 Other Liabilities With Related Budgetary Obligations

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

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. Reverse accruals at the beginning of the next fiscal year.

**Reference:** USSGL TC-2030

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 6310 Interest Expenses on Borrowing From the Bureau of the Public
Debt and/or the

Federal Financing Bank

Debit 6320 Interest Expenses on Securities

Debit 6330 Other Interest Expenses

Credit 2140 Accrued Interest Payable

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

> **Comment:** Reverse accruals at the beginning of the next accounting
> period. See USSGL TC-B402 to record currently funded capital lease
> liability.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6800 Future Funded Expenses

Credit 2160 Entitlement Benefits Due and Payable

Credit 2170 Subsidy Payable to the Financing Account

Credit 2190 Other Liabilities With Related Budgetary Obligations

Credit 2220 Unfunded Leave

Credit 2290 Other Unfunded Employment Related Liability

Credit 2610 Actuarial Pension Liability

Credit 2620 Actuarial Health Insurance Liability

Credit 2630 Actuarial Life Insurance Liability

Credit 2690 Other Actuarial Liabilities

Credit 2990 Other Liabilities Without Related Budgetary Obligations

Credit 2995 Estimated Cleanup Cost Liability

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

**Comment:** Unfunded FECA liability and unfunded unemployment for
Federal employees should be reversed when

the funding is received.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6850 Employer Contributions to Employee Benefit Programs Not
Requiring Current-Year Budget Authority --

Unobligated

> Credit 2225 Unfunded FECA Liability
>
> Credit 2290 Other Unfunded Employment Related Liability

B424 To record a contingent liability.

**Comment:** Reverse this entry when realization indicates no contingent
liability.

> **Reference:** USSGL TC-3125; USSGL implementation guidance; FASAB
> SFFAS No. 3, "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6800 Future Funded Expenses

Debit 7290 Other Losses

Credit 2920 Contingent Liabilities

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

**Comment:** Reverse this entry for a decrease.

**Reference:** USSGL implementation guidance; FECA Liability

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7600 Changes in Actuarial Liability

Credit 2650 Actuarial FECA Liability

Credit 2690 Other Actuarial Liabilities

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

**Comment:** Excess of sales proceeds over cost to the Federal
Government is paid to borrowers. If funded by a direct

appropriation, also post USSGL TC-B134.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1551 Foreclosed Property

Credit 2110 Accounts Payable

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

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. Also post USSGL TC G122 to track purchases.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders - Obligations, Unpaid

> **Proprietary Entry**

Debit 1521 Inventory Purchased for Resale

Credit 2110 Accounts Payable

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1541 Forfeited Property Held for Sale

Credit 2320 Other Deferred Revenue

B434 To record an unclaimed and abandoned item that has met the
statutory and/or regulatory requirements for forfeiture. **Reference:**
USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for
Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1541 Forfeited Property Held for Sale

Credit 2320 Other Deferred Revenue

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

> **Comment:** If the cleanup cost is part of an ongoing operation, then
> the liability associated with the cleanup should be reported as
> accounts payable. Also post USSGL TC-B134 for appropriations used.
>
> **Reference:** USSGL implementation guidance; Environmental Cleanup
> Cost Case Study

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 2995 Estimated Cleanup Cost Liability

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 6800 Future Funded Expenses

B438 To record capital lease liability.

**Comment:** If capital lease is with a non-Federal entity, the agency
must have sufficient budgetary resources

> up front to cover the present value of the lease payments discounted
> using Treasury interest rates. Also post USSGL TC-B134 if funded by a
> direct appropriation. Also post USSGL TC G124 to track purchases.

### Budgetary Entry

Debit 4801 Undelivered Orders - Obligations, Unpaid

> Credit 4901 Delivered Orders - Obligations, Unpaid

### Proprietary Entry

Debit 1810 Assets Under Capital Lease

Credit 2940 Capital Lease Liability

**B600 -- B699 DISBURSEMENTS AND PAYABLES - Advances and Prepayments**

B602 To record revenue received in advance.

**Reference:** USSGL TC-4140

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2320 Other Deferred Revenue

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

year expended authority is the same as the original order.

**Comment:** See USSGL TC-A710 to see the reimbursable authority and
USSGL TC-B308 for the original

> prepayment. If funded by a direct appropriation, also post USSGL
> TC-B134. Also post USSGL TCs G120, G122, and G124 to track purchases.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4802 Undelivered Orders - Obligations, Prepaid/Advanced

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

> Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6400 Benefit Expense

Debit 6900 Nonproduction Costs

Credit 1410 Advances and Prepayments

**C100 -- C399 COLLECTIONS AND RECEIVABLES - Receipts**

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

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide

**Budgetary Entry**

Debit 4221 Unfilled Customer Orders Without Advance

> Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

None

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

**Reference:** USSGL TC-3145

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 5610 Donated Revenue - Nonfinancial Resources

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

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide

**Budgetary Entry**

Debit 4271 Actual Program Fund Subsidy Collected

Credit 4070 Anticipated Collections From Federal Sources

Credit 4221 Unfilled Customer Orders Without Advance

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

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

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4271 Actual Program Fund Subsidy Collected

Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

> TC-A123 if authority was previously anticipated in programs exempt
> from apportionment. Also post TC-A120 to record allotment of authority
> not previously anticipated.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4271 Actual Program Fund Subsidy Collected

Credit 4070 Anticipated Collections From Federal Sources

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

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

**Comment:** See USSGL TC-C152

**Reference:** USSGL TC-3045

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1190 Other Cash

Credit 2400 Liability for Deposit Funds, Clearing Accounts, and
Undeposited Collections

C109 To record the receipt of previously anticipated collections.

**Comment:** See USSGL TC-C108 for unidentified collections. Also post
USSGL TC-A122 if authority was

previously anticipated and apportioned or USSGL TC-A123 if authority was
previously anticipated in programs

exempt from apportionment. See USSGL TCs-A710, A712, A714, and C186 for
reimbursable agreement

transactions.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4260 Actual Collections of "governmental-type" Fees

Debit 4261 Actual Collections of Business-Type Fees

Debit 4262 Actual Collections of Loan Principal

Debit 4263 Actual Collections of Loan Interest

Debit 4264 Actual Collections of Rent

Debit 4265 Actual Collections From Sale of Foreclosed Property

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Debit 4267 Other Actual "governmental-type" Collections From Non-Federal
Sources

Debit 4273 Interest Collected From Treasury

Debit 4276 Actual Collections From Financing Fund

Debit 4277 Other Actual Collections - Federal

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

Credit 1320 Employment Benefit Contributions Receivable

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

Credit 1399 Allowance for Subsidy

Credit 1551 Foreclosed Property

Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5400 Benefit Program Revenue

Credit 5500 Insurance and Guarantee Premium Revenue

Credit 5900 Other Revenue

C110 To reclassify collections to liquidate prior-year deficiency.

**Reference:** USSGL implementation guidance; Spending Authority From
Offsetting Collections

Applied to Liquidate a Deficiency

**Budgetary Entry**

Debit 4212 Liquidation of Deficiency - Offsetting Collections

Credit 4260 Actual Collections of "governmental-type" Fees

Credit 4261 Actual Collections of Business-Type Fees

> Credit 4266 Other Actual Business-Type Collections From Non-Federal
> Sources
>
> Credit 4267 Other Actual "governmental-type" Collections From
> Non-Federal Sources
>
> Credit 4277 Other Actual Collections - Federal

**Proprietary Entry**

None

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

**Comment:** See USSGL TC-B206 for application of an advance.

**Reference:** USSGL TC-3115

**Budgetary Entry**

Debit 4802 Undelivered Orders -- Obligations, Prepaid/Advanced

Credit 4610 Allotments - Realized Resources

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1410 Advances and Prepayments

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL TC- A123 if authority was
previously anticipated in programs exempt from apportionment.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2320 Other Deferred Revenue

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4261 Actual Collections of Business-Type Fees

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2320 Other Deferred Revenue

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

**Comment:** Fees are earned by loan guarantees when the third party
disburses.

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide

**Budgetary Entry**

Debit 4261 Actual Collections of Business-Type Fees

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2180 Loan Guarantee Liability

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

**Comment:** Fees are earned by loan guarantees when the third party
disburses.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2320 Other Deferred Revenue

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

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

> **Reference:** USSGL implementation guidance; FACTS II Investments In
> Treasury and Agency Securities
>
> **Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Credit 1620 Investments in Securities Other Than the Bureau of the
Public Debt Securities

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

> **Comment:** At maturity an entry is made to complete the amortization
> of a premium. Refer to USSGL TC-E117 for the amortization transaction.
>
> **Reference:** USSGL implementation guidance; FACTS II Investments In
> Treasury and Agency Securities

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau of

> the Public Debt

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the Bureau of the Public

> Debt Securities

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

> Credit 1612 Premium on U.S. Treasury Securities Issued by the Bureau
> of the Public Debt
>
> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities
>
> Credit 1622 Premium on Securities Other Than the Bureau of the Public
> Debt Securities

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

**Comment:** At maturity an entry is made to complete the amortization
of a discount. Refer to USSGL TC-E117 for

the amortization transaction. The budgetary entry shows the purchase
discount is realized as a budgetary resource

when the security matures. Special and trust funds use USSGL account
4114. If budgetary resources were previously

anticipated, revolving funds credit USSGL account 4070 and special and
trust funds credit USSGL account 4120.

> Also post USSGL TC-A122 if authority was previously anticipated and
> apportioned or USSGL TC-A123 if authority was previously anticipated
> in programs exempt from apportionment.

**Reference:** USSGL implementation guidance; FACTS II Investments In
Treasury and Agency Securities

> **Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Debit 4273 Interest Collected From Treasury

Credit 4070 Anticipated Collections From Federal Sources

Credit 4120 Appropriations Anticipated - Indefinite

Credit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4450 Unapportioned Authority

> Credit 4510 Apportionments

Credit 4620 Unobligated Funds Exempt From Apportionment

> **Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Debit 1611 Discount on U.S. Treasury Securities Issued by the Bureau
> of the Public Debt

Debit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Debit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

Debit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by the Bureau of the

> Public Debt
>
> Credit 1610 Investments in U.S. Treasury Securities Issued by the
> Bureau of the Public Debt

Credit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau

> of the Public Debt

Credit 1620 Investments in Securities Other Than the Bureau of the
Public Debt Securities

Credit 1623 Amortization of Discount and Premium on Securities Other
Than the Bureau of the Public

> Debt Securities

Credit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

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

**Comment:** USSGL TC-C410 must have previously been recorded. Reverse
proprietary entry in USSGL TC-C410.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4271 Actual Program Fund Subsidy Collected

Credit 4281 Actual Program Fund Subsidy Receivable

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

> **Reference:** For refunds receivable, see the USSGL implementation
> guidance; Upward and Downward Adjustments to Expired Appropriations.

**Budgetary Entry**

> Debit 4872 Downward Adjustments of Prior-Year Prepaid/Advanced
> Undelivered Orders - Obligations, Refunds
>
> Collected
>
> Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4450 Unapportioned Authority

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 1310 Accounts Receivable

Credit 1410 Advances and Prepayments

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.

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

> TC-A123 if authority was previously anticipated in programs exempt
> from apportionment. Reverse USSGL
>
> TC-B134 for direct appropriations. Also post USSGL TCs G120, G122, and
> G124 to track purchases.

**Reference:** USSGL TC-4050

**Budgetary Entry**

Debit 4972 Downward Adjustments of Prior-Year Paid Delivered Orders -
Obligations, Refunds Collected

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4070 Anticipated Collections From Federal Sources

Credit 4450 Unapportioned Authority

> Credit 4620 Unobligated Funds Exempt From Apportionment

Credit 4650 Allotments - Expired Authority

### Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

Credit 6900 Nonproduction Costs

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

in the current year.

> **Comment:** Reverse USSGL TC-B134 for direct appropriations. Reverse
> USSGL TCs G120, G122, and G124 to adjust tracked purchases.

**Reference:** USSGL TC-4050

**Budgetary Entry**

Debit 4902 Delivered Orders - Obligations, Paid

Credit 4610 Allotments - Realized Resources

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

Credit 6900 Nonproduction Costs

C136 To record the collection of receivables for assets purchased or
expenses incurred in a prior year that create

budgetary resources when collected.

> **Comment:** USSGL TC-C414 records the refund receivable. Reverse
> USSGL TC-B134 for direct appropriations. Also post USSGL TC-A122 if
> authority was previously anticipated and apportioned or USSGL
>
> TC-A123 if authority was previously anticipated in programs exempt
> from apportionment. Also post USSGL TCs G120, G122, and G124 to adjust
> tracked purchases. Also post USSGL TC-D582 to reclassify the reduction
> of an expense from unfunded to funded.
>
> **Reference:** For refunds receivable, see the USSGL implementation
> guidance; Upward and Downward Adjustments to Expired Appropriations.

**Budgetary Entry**

Debit 4972 Downward Adjustments of Prior-Year Paid Delivered Orders -
Obligations, Refunds Collected

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4070 Anticipated Collections From Federal Sources

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

C137 To record the restitution of the imprest fund loss.

**Comment:** Reverse USSGL TC-B134 for direct appropriations.

### Budgetary Entry

Debit 4902 Delivered Orders - Obligations, Paid

Credit 4610 Allotments - Realized Resources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 1310 Accounts Receivable

Credit 7290 Other Losses

C138 To record the collection of refunds receivable for assets purchased
or expenses incurred in the current year that

create budgetary resources when collected.

**Comment:** See USSGL TC-C414 for the accrued receivable. Reverse USSGL
TC-B134 for direct appropriations and USSGL TCs G120, G122, and G124 to
adjust tracked purchases. Also post USSGL TC-D582 to reclassify the

reduction of an expense from unfunded to funded.

**Budgetary Entry**

Debit 4902 Delivered Orders - Obligations, Paid

Credit 4610 Allotments - Realized Resources

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

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.

> **Comment:** Also post USSGL TC-D582 to reclassify the reduction of
> expenses from unfunded to funded. Reverse USSGL TC-B134.
>
> **Reference:** USSGL guidance; Federal Employee Health Benefit/Leave
> Without Pay Status

**Budgetary Entry**

Debit 4902 Delivered Orders - Obligations, Paid

Credit 4610 Allotments - Realized Resources

Credit 4620 Unobligated Funds Exempt From Apportionment

### Proprietary Entry 

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

C140 To record the collection of receivables from Federal sources.

**Budgetary Entry**

Debit 4273 Interest Collected From Treasury

Debit 4277 Other Actual Collections - Federal

Credit 4283 Interest Receivable From Treasury

Credit 4287 Other Federal Receivables

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

Credit 1340 Interest Receivable

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

to a miscellaneous receipt account.

> **Comment:** Also post USSGLs TC-C142 and TC-C143. See USSGL TC-F124
> for the preclosing adjusting entry recorded at yearend.
>
> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 7,
> "Accounting for Revenue and Other Financing Sources"

**Budgetary Entry**

None

> **Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5800 Tax Revenue Collected

Credit 5900 Other Revenue

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

**Comment:** Also post USSGL TC-C141.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5990 Collections for Others

Credit 2980 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.

> **Comment:** Also post USSGL TCs -- D584 and D586 (if related to tax
> revenue) to reclassify revenue from accrued to collected. For other
> than IRS. If revenue was not previously accrued, see USSGL TC-C141.
> See USSGL TC-F124 for the preclosing adjusting entry recorded at
> yearend.

### Budgetary Entry

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

Credit 1325 Tax Receivable

Credit 1340 Interest Receivable

Credit 1360 Penalties, Fines, and Administrative Fees Receivable

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

**Comment:** Reverse entry upon disposition of undeposited collections.

**Reference:** USSGL TC-4120

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1110 Undeposited Collections

Credit 2400 Liability for Deposit Funds, Clearing Accounts, and
Undeposited Collections

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

**Comment:** For budgetary impact, see USSGL TC-C148.

**Reference:** USSGL TC3050

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1110 Undeposited Collections

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

budgetary reporting.

**Comment:** Other than from reimbursable agreement, see USSGL TC-A500s.
Also post USSGL TC-A122 if

authority was previously anticipated and apportioned or USSGL TC-A123 if
authority was previously anticipated

in programs exempt from apportionment.

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Debit 4267 Other Actual "governmental-type" Collections From Non-Federal
Sources

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1110 Undeposited Collections

C150 To record the receipt of other cash.

**Comment:** See USSGL TC-C108.

**Reference:** USSGL TC4135

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1190 Other Cash

Debit 1195 Other Monetary Assets

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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

**Comment:** If not deposited in account fund symbol, see USSGL TC-C108.
Also post USSGL TC-A122 if authority

was previously anticipated and apportioned or USSGL TC-A123 if authority
was previously anticipated in programs

exempt from apportionment.

**Reference:** USSGL TC-4145

### Budgetary Entry

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Debit 4267 Other Actual "governmental-type" Collections From Non-Federal
Sources

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2400 Liability for Deposit Funds, Clearing Accounts, and
Undeposited Collections

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Budgetary Entry**

Debit 4263 Actual Collections of Loan Interest

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

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

**Comment:** See USSGL TC-C402 and/or TC-C434 for cash donations that
are not budgetary resources. See USSGL

TC-A186 for revenue to available trust and special funds.

**Reference:** USSGL TC-4195

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5600 Donated Revenue - Financial Resources

C161 To record an adjustment to loans and interest receivable based on
acquired collateral property without recourse.

**Comment:** Use only for pre-Credit Reform.

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide for Foreclosed Property in Federal Credit Programs

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1551 Foreclosed Property

Debit 7210 Losses on Disposition of Assets - Other

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

Credit 7110 Gains on Disposition of Assets - Other

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

**Comment:** This transaction does not include bad debt.

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide for Foreclosed Property in Federal Credit Programs

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1551 Foreclosed Property

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

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

**Comment:** Use only for post-Credit Reform.

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide for Foreclosed Property in Federal Credit Programs

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1399 Allowance for Subsidy

Debit 1551 Foreclosed Property

Credit 1010 Fund Balance With Treasury

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

Credit 1399 Allowance for Subsidy

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

**Reference:** USSGL TC-5100

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished goods

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Credit 5610 Donated Revenue - Nonfinancial Resources

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

**Comment:** When seized cash is deposited, see USSGL TC-D586.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1531 Seized Monetary Instruments

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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

**Reference:** USSGL implementation guidance; FASAB #3, Accounting for
Inventory and Related

Property

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2400 Liability for Deposit Funds, Clearing Accounts, and
Undeposited Collections

Credit 1532 Seized Cash Deposited

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5900 Other Revenue

C174 To record undeposited cash that was forfeited.

**Comment:** Also post the reversal of USSGL TC-C166.

**Reference:** USSGL implementation guidance; FASAB SFFAS No 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1110 Undeposited Collections

Credit 5900 Other Revenue

C176 To record cash deposited after forfeiture.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1110 Undeposited Collections

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1541 Forfeited Property Held for Sale

Credit 1310 Accounts Receivable

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

> **Comment:** Commodities are valued at net realizable value. The
> difference between the commodities received and the outstanding loan
> is charged to the allowance.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1359 Allowance for Loss on Loans Receivable

> Debit 1561 Commodities Held Under Price Support and Stabilization
> Support Programs Credit 1350 Loans Receivable

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4222 Unfilled Customer Orders With Advance

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4210 Anticipated Reimbursements and Other Income

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2310 Liability for Advances and Prepayments

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

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4222 Unfilled Customer Orders With Advance

Credit 4221 Unfilled Customer Orders Without Advance

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 2310 Liability for Advances and Prepayments

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

**Reference:** USSGL implementation guidance; USSGL Reimbursable
Accounting Guide

**Budgetary Entry**

Debit 4252 Reimbursements and Other Income Earned - Collected

Credit 4251 Reimbursements and Other Income Earned - Receivable

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1310 Accounts Receivable

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

> **Comment:** See USSGL TCs-A183 and A184 for appropriation of receipts
> from an unavailable special fund receipt account to a special fund
> expenditure account.
>
> **Reference:** USSGL implementation guidance; Unavailable Special Fund
> Receipt Account Transfers

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5200 Revenue From Services Provided

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5900 Other Revenue

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

**Comment:** These payments are defined as expenditure transfers in the
budget. See USSGL TC-A510 for nonexchange expenditure transfers-in.

**Reference:** USSGL implementation guidance; Trust Funds

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5200 Revenue From Services Provided

Credit 5400 Benefit Program Revenue

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

> **Comment:** Agencies that have foreign currency account symbols
> (X7000 series) will make this entry.
>
> **Reference:** USSGL implementation guidance; Accounting for X7000
> Accounts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1200 Foreign Currency

Credit 5600 Donated Revenue - Financial Resources

C194 To record reclaimed (repaid) foreign currency into the foreign
currency account symbol (X7000 series) by a disbursing officer.

> **Comment:** Agencies that have foreign currency account symbols
> (X7000 series) will make this entry.
>
> **Reference:** USSGL implementation guidance; Accounting for X7000
> Accounts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1200 Foreign Currency

Debit 7290 Other Losses

Credit 1310 Accounts Receivable

**C400 -- C599 COLLECTIONS AND RECEIVABLES - Receivables/Accrued
Revenue**

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

> **Comment:** Also post USSGL TC-C404. This is custodial activity.
> Penalties and fines revenue accrued as an accounts receivable are
> other than those associated with bad debt; see USSGL TC-C434.

**Reference:** USSGL implementation guidance; Miscellaneous Receipts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1325 Taxes Receivable

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5600 Donated Revenue - Financial Resources

Credit 5801 Tax Revenue Accrual Adjustment

Credit 5900 Other Revenue

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

**Comment:** Also post USSGL TC-C402.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5991 Accrued Collections for Others

Credit 2980 Custodial Liability

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

**Comment:** Applicable to guaranteed loans

> **Reference:** USSGL implementation guidance; Credit Reform Case
> Studies

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4902 Delivered Orders -- Obligations, Paid

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 1010 Fund Balance With Treasury

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

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 1350 Loans Receivable

> Credit 1010 Fund Balance With Treasury

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4281 Actual Program Fund Subsidy Receivable

Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 2950 Liability for Subsidy Related to Undisbursed Loans

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 4285 Receivable From the Liquidating Fund

Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 1399 Allowance for Subsidy

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

until collected.

**Comment:** USSGL TC-C136 records the collection. USSGL account 6790
includes, but is not limited to, vendor

overpayments and benefit overpayments. Reverse USSGL TCs G120, G122, and
G124 to adjust tracked purchases and USSGL TC-B134 for appropriations
used.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

> Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6500 Cost of Goods Sold

Credit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 6900 Nonproduction Costs

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.

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Budgetary Entry**

Debit 4283 Interest Receivable From Treasury

Debit 4287 Other Federal Receivables

Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1320 Employment Benefit Contributions Receivable

Debit 1340 Interest Receivable

Debit 1360 Penalties, Fines, and Administrative Fees Receivable

Credit 5310 Interest Revenue - Other

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5400 Benefit Program Revenue

Credit 5900 Other Revenue

C418 To record interest receivable on securities.

**Budget Entry**

None

**Proprietary Entry**

Debit 1340 Interest Receivable

Credit 5311 Interest Revenue - Investments

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

special funds, and custodial activity.

**Comment:** These are not budgetary resources until collected.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1320 Employment Benefit Contributions Receivable

Debit 1340 Interest Receivable

Debit 1360 Penalties, Fines, and Administrative Fees Receivable

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5400 Benefit Program Revenue

Credit 5500 Insurance and Guarantee Premium Revenue

Credit 5900 Other Revenue

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

**Comment:** These are not budgetary resources until collected.

> **Reference:** USSGL implementation guidance; Unavailable Special Fund
> Receipt Account Transfers

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1320 Employment Benefit Contributions Receivable

Debit 1340 Interest Receivable

Debit 1360 Penalties, Fines, and Administrative Fees Receivable

Credit 5200 Revenue From Services Provided

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

Credit 5400 Benefit Program Revenue

Credit 5500 Insurance and Guarantee Premium Revenue

Credit 5800 Tax Revenue Collected

Credit 5900 Other Revenue

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

**Comment:** See USSGL TC-B602 for collection entry.

**Reference:** USSGL TC-4045

**Budgetary Entry**

None

> **Proprietary Entry**

Debit 2320 Other Deferred Revenue

Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

Credit 5500 Insurance and Guarantee Premium Revenue

Credit 5900 Other Revenue

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

**Comment:** See USSGL TC-C114 for collection entry.

**Budgetary Entry**

None

> **Proprietary Entry**

Debit 2320 Other Deferred Revenue

Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

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

**Comment:** Applicable to activity for guaranteed loans.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1340 Interest Receivable

Debit 1350 Loans Receivable

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

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

**Comment:** This entry is to show a trade-in only. An entry for
indirect cost is not included. This is the way the

> Department of Defense accounts for repairable items involving
> trade-ins. Accounts receivable represents the cash amount the vehicle
> procurer will receive from the customer. Inventory held for repair
> represents the value of an asset after it is repaired (value of a
> similar new asset). Other financing source represents fair market
> value of the old vehicle. Other financing source was used instead of
> revenue from goods sold due to a trade-in, which is not a budgetary
> resource. Inventory allowance represents the estimated repair cost of
> the damaged vehicle.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4251 Reimbursements and Other Income Earned - Receivable

Credit 4221 Unfilled Customer Orders Without Advance

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1523 Inventory Held for Repair

Credit 1529 Inventory - Allowance

Credit 5100 Revenue From Goods Sold

> Credit 5790 Other Financing Sources

C432 To record loans other than credit reform.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 1350 Loans Receivable

Credit 1010 Fund Balance With Treasury

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.

> **Comment:** This is custodial activity. Also post USSGL TC-C404. For
> custodial revenue other than interest, see USSGL TC-C402.

**Reference:** USSGL implementation guidance; Miscellaneous Receipts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1340 Interest Receivable

Credit 5310 Interest Revenue - Other

Credit 5311 Interest Revenue - Investments

Credit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

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.

> **Comment:** This is custodial activity. Also post USSGL TC-C404. For
> custodial revenue other than penalties and administrative fees
> revenue, see USSGL TC-C402.
>
> **Reference:** USSGL implementation guidance; miscellaneous receipts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1360 Penalties, Fines, and Administrative Fees Receivable

Credit 5320 Penalties, Fines, and Administrative Fees Revenue

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 1399 Allowance for Subsidy

Credit 2180 Loan Guarantee Liability

Credit 5310 Interest Revenue - Other

C440 To record unfunded (borrowed) foreign currency from the foreign
currency account symbol (X7000 series) by a disbursing officer.

> **Comment:** Agencies that have foreign currency account symbols
> (X7000 series) will make this entry.

**Reference:** USSGL implementation guidance; Accounting for X7000
Accounts

### Budgetary Entry

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 1200 Foreign Currency

**C600 -- C799 COLLECTIONS AND RECEIVABLES - Asset Sale and Disposition
(Gains and Losses)**

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

**Comment:** At the time of sale, make an entry to amortize the premium
to the point of sale. See USSGL TC-E117 for

amortization entry. Special and trust funds use USSGL account 4114. If
budgetary resources were previously

anticipated, revolving funds credit USSGL account 4070 and special and
trust funds credit USSGL account 4120.

Also post USSGL TC-A122 if authority was previously anticipated and
apportioned or USSGL TC-A123 if

authority was previously anticipated in programs exempt from
apportionment.

> **Reference:** USSGL implementation guidance; FACTS II Investments In
> Treasury and Agency Securities

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Debit 4273 Interest Collected From Treasury

> Credit 4070 Anticipated Collections From Federal Sources
>
> Credit 4120 Appropriations Anticipated - Indefinite

Credit 4394 Receipts Unavailable for Obligation Upon Collection

> Credit 4450 Unapportioned Authority

Credit 4510 Apportionments

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Debit 1613 Amortization of Discount and Premium on U.S. Treasury
> Securities Issued by the Bureau of the
>
> Bureau of the Public Debt

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the Bureau of the Public

Debt Securities

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Credit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

Credit 1622 Premium on Securities Other Than Public the Bureau of the
Public Debt Securities

Credit 7111 Gains on Disposition of Investments

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

> **Comment:** At the time of sale, make an entry to amortize the
> premium to the point of sale. See USSGL TC-E117 for amortization
> entry. Special and trust funds use USSGL account 4114. If budgetary
> resources were previously anticipated, revolving funds debit USSGL
> account 4070 and special and trust funds debit USSGL account 4120.
> Reverse USSGL TC-A122 if authority was previously anticipated and
> apportioned or USSGL TC-A123 if authority was previously anticipated
> in programs exempt from apportionment.
>
> **Reference:** USSGL implementation guidance; FACTS II Investments In
> Treasury and Agency Securities

**Budgetary Entry**

> Debit 4070 Anticipated Collections From Federal Sources
>
> Debit 4120 Appropriations Anticipated - Indefinite

Debit 4394 Receipts Unavailable for Obligation Upon Collection

> Debit 4450 Unapportioned Authority
>
> Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4114 Appropriated Trust or Special Fund Receipts

Credit 4273 Interest Collected From Treasury

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Debit 1613 Amortization of Discount and Premium on U.S. Treasury
> Securities Issued by the Bureau of
>
> the Public Debt

Debit 1623 Amortization of Discount and Premium Securities Other Than
the Bureau of the Public

> Debt Securities

Debit 7211 Losses on Disposition of Investments

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Credit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

Credit 1622 Premium on Securities Other Than the Bureau of the Public
Debt Securities

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

> **Comment:** At the time of sale, an entry is made to amortize the
> discount to the point of sale. See USSGL TC-E117 for amortization
> entry. Special and trust funds use USSGL account 4114. If budgetary
> resources were previously anticipated, revolving funds credit USSGL
> account 4070 and special and trust funds credit USSGL account 4120.
> Also post USSGL TC-A122 if authority was previously anticipated and
> apportioned.
>
> **Reference:** USSGL implementation guidance; FACTS II Investments In
> Treasury and Agency Securities

**Budgetary Entry**

> Debit 4114 Appropriated Trust or Special Fund Receipts

Debit 4273 Interest Collected From Treasury

> Credit 4070 Anticipated Collections From Federal Sources
>
> Credit 4120 Appropriations Anticipated - Indefinite

Credit 4394 Receipts Unavailable for Obligation Upon Collection

> Credit 4450 Unapportioned Authority

Credit 4510 Apportionments

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Debit 1611 Discount on U.S. Treasury Securities Issued by the Bureau
> of the Public Debt

Debit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Credit 1610 Investments in U.S. Treasury Securities Issued by Public
Debt

Credit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau of

> the Public Debt

Credit 1620 Investments in Securities Other Than the Bureau of the
Public Debt Securities

Credit 1623 Amortization of Discount and Premium on Securities Other
Than the Bureau of the

> Public Debt Securities

Credit 7111 Gains on Disposition of Investments

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

**Comment:** At the time of sale, an entry is made to amortize the
discount to the point of sale. See USSGL TC-E117

for amortization entry. Special and trust funds use USSGL account 4114.
If budgetary resources were previously

anticipated, revolving funds debit USSGL account 4070 and special and
trust funds debit USSGL account 4120.

Reverse USSGL TC-A122 if authority was previously anticipated and
apportioned or USSGL TC-A123 if authority

was previously anticipated in programs exempt from apportionment.

> **Reference:** USSGL implementation guidance; FACTS II Investments In
> Treasury and Agency Securities

**Budgetary Entry**

Debit 4070 Anticipated Collections From Federal Sources

> Debit 4120 Appropriations Anticipated - Indefinite

Debit 4394 Receipts Unavailable for Obligation Upon Collection

> Debit 4450 Unapportioned Authority
>
> Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4114 Appropriated Trust or Special Fund Receipts

> Credit 4273 Interest Collected From Treasury

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Debit 1611 Discount on U.S. Treasury Securities Issued by the Bureau
> of the Public Debt

Debit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Debit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

Debit 7211 Losses on Disposition of Investments

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Credit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau

> of the Public Debt
>
> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

Credit 1623 Amortization of Discount and Premium on Securities Other
Than the Bureau of the

> Public Debt Securities

Credit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

Credit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by the Bureau of

> the Public Debt

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

> **Comment:** Sales proceeds on disposed personal property collected
> for a replacement property will have no budgetary entry until the
> obligation is subsequently incurred for the replacement property. In
> most cases, the proceeds will only be available for acquisition of the
> replacement property in the fiscal year that the old property was
> sold, then for 1 fiscal year thereafter. This entry may not be
> applicable to some agencies that have specific language in their
> legislation that allows them to keep the proceeds beyond 2 years. See
> USSGL implementation guidance "Disposition of Personal Property," on
> the USSGL Web site. Also review CFR 41, chapter 101 and GAO's Policy
> and Procedure Manual, dated May 1993, pages 7.5-8,9.

**Reference:** USSGL TC-5080

### Budgetary Entry

None

# Proprietary Entry

# Debit 1010 Fund Balance With Treasury

Debit 1310 Accounts Receivable

Debit 1759 Accumulated Depreciation on Equipment

Debit 1819 Accumulated Depreciation on Assets Under Capital Lease

Debit 1829 Accumulated Amortization on Leasehold Improvements

Debit 1839 Accumulated Amortization on Internal Use Software

Debit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

Debit 7210 Losses on Disposition of Assets - Other

Credit 1750 Equipment

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1890 Other General Property, Plant, and Equipment

Credit 7110 Gains on Disposition of Assets - Other

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

**Comment:** Applicable to guaranteed loans. Credit USSGL account 1399
if there is a gain. Any gain or loss is borne

> by the Federal Government. Also post USSGL TC-A122 if authority was
> previously anticipated and apportioned or USSGL TC-A123 if authority
> was previously anticipated in programs exempt from apportionment.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4265 Actual Collections From Sale of Foreclosed Property

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1399 Allowance for Subsidy

Credit 1551 Foreclosed Property

C614 To record the gain on property sold with recourse.

**Comment:** Excess of costs over sales proceeds are billed to the
borrower. Also post USSGL TC-A122 if authority

was previously anticipated and apportioned or USSGL TC-A123 if authority
was previously anticipated in

programs exempt from apportionment.

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide for Foreclosed Property in Federal Credit Programs

**Budgetary Entry**

Debit 4265 Actual Collections From Sale of Foreclosed Property

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1340 Interest Receivable

> Credit 1350 Loans Receivable

Credit 1551 Foreclosed Property

Credit 2110 Accounts Payable

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment.

**Reference:** USSGL implementation guidance; Credit Reform Case Study

**Budgetary Entry**

Debit 4265 Actual Collections From Sale of Foreclosed Property

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1350 Loans Receivable

Credit 1551 Foreclosed Property

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.

**Comment:** The budgetary entry is the amount of the gain on sale,
which would be reversed if a loss is realized. Also

post USSGL TC-A122 if authority was previously anticipated and
apportioned or USSGL TC-A123 if authority was

previously anticipated in programs exempt from apportionment.

**Budgetary Entry**

Debit 4273 Interest Collected From Treasury

Credit 4070 Anticipated Collections From Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1611 Discount on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

Debit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

Debit 7211 Losses on Disposition of Investments

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Credit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau of

> the Public Debt

Credit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

Credit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by the Bureau of the

> Public Debt

Credit 1690 Other Investments

Credit 5311 Interest Revenue - Investments

Credit 7111 Gains on Disposition of Investments

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.

**Comment:** The budgetary entry equals the amount of loss on the sale,
which would be reversed if a gain is realized.

> Also post a reversal of USSGL TC-E117 to amortize the premium to the
> point of sale. Also post the reversal of USSGL TC-A122 if authority
> was previously anticipated and apportioned or a reversal of USSGL
> TC-A123 if authority was previously anticipated in programs exempt
> from apportionment.

**Budgetary Entry**

Debit 4070 Anticipated Collections From Federal Sources

Credit 4273 Interest Collected From Treasury

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau of the

> Public Debt

Debit 7211 Losses on Disposition of Investments

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Credit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

Credit 7111 Gains on Disposition of Investments

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.

> **Comment:** The budgetary entry is the amount of a gain on the sale,
> which would be reversed if a loss was realized.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Debit 7211 Losses on Disposition of Investments

Credit 1620 Investments in Securities Other Than the Bureau of the
Public Debt Securities

Credit 1623 Amortization of Discount and Premium on Securities Other
Than the Bureau of

> the Public Debt Securities

Credit 1690 Other Investments

Credit 7111 Gains on Disposition of Investments

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.

**Comment:** The budgetary entry is the amount of a gain on the sale,
which would be reversed if a loss was realized.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the Bureau of the Public

> Debt Securities

Debit 7211 Losses on Disposition of Investments

Credit 1620 Investments in Securities Other Than the Bureau of the
Public Debt Securities

Credit 1622 Premium on Securities Other Than the Bureau of the Public
Debt Securities

Credit 1690 Other Investments

Credit 5311 Interest Revenue - Investments

Credit 7111 Gains on Disposition of Investments

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

**Comment:** Also post USSGL TC-A122 if authority was previously
anticipated and apportioned or USSGL

TC-A123 if authority was previously anticipated in programs exempt from
apportionment. This transaction

assumes that budgetary resource is recognized for the proceeds of a
sale.

**Reference:** USSGL implementation guidance; Disposition of Personal
Property

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 7210 Losses on Disposition of Assets - Other

Credit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

Credit 1524 Inventory - Excess, Obsolete, and Unserviceable

Credit 7110 Gains on Disposition of Assets - Other

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

**Comment:** Use only for pre-Credit Reform. This transaction assumes
that budgetary resource is recognized for the

proceeds of a sale.

**Reference:** USSGL implementation guidance; Federal Credit Reform
Program Basic Accounting and

Reporting Guide for Foreclosed Property in Federal Credit Programs

**Budgetary Entry**

Debit 4265 Actual Collections From Sale of Foreclosed Property

Credit 4060 Anticipated Collections From Non-Federal Sources

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 7210 Losses on Disposition of Assets - Other

Credit 1551 Foreclosed Property

Credit 7110 Gains on Disposition of Assets - Other

C630 To record the sale of stockpile materials.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 6500 Cost of Goods Sold

Credit 1572 Stockpile Materials Held for Sale

Credit 5900 Other Revenue

C632 To record stockpile materials sold at a gain.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1572 Stockpile Materials Held for Sale

Credit 7110 Gains on Disposition of Assets - Other

C634 To record stockpile materials sold at a loss.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 7210 Losses on Disposition of Assets - Other

Credit 1572 Stockpile Materials Held for Sale

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

**Comment:** Also post the reversal of USSGL TC-B432.

> **Reference:** For special fund transaction, see USSGL implementation
> guidance; Receipts Not Available for Obligation Upon Collection. For
> seized assets, see USSGL implementation guidance; Accounting for
> Inventory and Related Property.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

> Credit 5900 Other Revenue

C638 To record the sale of forfeited property.

> **Comment:** Includes activity for forfeited property sold that had a
> third-party lien in which the buyer pays the lien holder.
>
> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"; Seized Assets

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1541 Forfeited Property Held for Sale

C640 To record the proceeds from commodities sold.

**Comment:** For cost of goods sold, see USSGL TC-E408. Also post USSGL
TC-A122 if authority was previously

anticipated and apportioned or USSGL TC-A123 if authority was previously
anticipated in programs exempt from

apportionment.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

Debit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 5100 Revenue From Goods Sold

C642 To record a loss on the sale of commodities.

**Comment:** For cost of goods sold, see USSGL TC-E408.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1569 Commodities - Allowance

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

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

**Comment:** For cost of goods sold, see USSGL TC-E408.

**Reference:** USSGL TC-5080

# Budgetary Entry

None

# Proprietary Entry

# Debit 1310 Accounts Receivable

Debit 1529 Inventory - Allowance

Debit 1549 Forfeited Property - Allowance

Debit 1569 Commodities - Allowance

Debit 1599 Other Related Property - Allowance

Debit 1719 Accumulated Depreciation on Improvements to Land

Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Debit 1749 Accumulated Depreciation on Other Structures and Facilities

Debit 1819 Accumulated Depreciation on Assets Under Capital Lease

Debit 1829 Accumulated Amortization on Leasehold Improvements

Debit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

Debit 7210 Losses on Disposition of Assets - Other

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1521 Inventory Purchased for Resale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1541 Forfeited Property Held for Sale

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1820 Leasehold Improvements

Credit 1890 Other General Property, Plant, and Equipment

Credit 5100 Revenue from Goods Sold

Credit 7110 Gains on Disposition of Assets - Other

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

**Comment:** For cost of goods sold, see USSGL TC-E408.

**Reference:** USSGL TC-5080

**Budgetary Entry**

Debit 4266 Other Actual Business Collection From Non-Federal Sources

Debit 4277 Other Actual Collection - Federal

> Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4070 Anticipated Collection From Federal Sources

> Credit 4287 Other Federal Receivable

# Proprietary Entry

# Debit 1010 Fund Balance With Treasury

Debit 1529 Inventory - Allowance

Debit 1549 Forfeited Property - Allowance

Debit 1569 Commodities - Allowance

Debit 1599 Other Related Property - Allowance

Debit 1719 Accumulated Depreciation on Improvements to Land

Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Debit 1749 Accumulated Depreciation on Other Structures and Facilities

Debit 7210 Losses on Disposition of Assets - Other

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1521 Inventory Purchased for Resale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1541 Forfeited Property Held for Sale

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 5100 Revenue from Goods Sold

Credit 7110 Gains on Disposition of Assets - Other

C648 To record a receivable from another Federal entity for the sale or
disposition of assets other than personal properties and
investments**.**

**Comment:** For cost of goods sold, see USSGL TC-E408.

**Reference:** USSGL TC-5080

# Budgetary Entry

Debit 4287 Other Federal Receivable

Credit 4070 Anticipated Collections From Federal Sources

# Proprietary Entry

# Debit 1310 Accounts Receivable

Debit 1529 Inventory - Allowance

Debit 1549 Forfeited Property - Allowance

Debit 1569 Commodities - Allowance

Debit 1599 Other Related Property - Allowance

Debit 1719 Accumulated Depreciation on Improvements to Land

Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Debit 1749 Accumulated Depreciation on Other Structures and Facilities

Debit 1819 Accumulated Depreciation on Assets Under Capital Lease

Debit 1829 Accumulated Amortization on Leasehold Improvements

Debit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

Debit 7210 Losses on Disposition of Assets - Other

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1521 Inventory Purchased for Resale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1541 Forfeited Property Held for Sale

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1890 Other General Property, Plant, and Equipment

Credit 5100 Revenue from Goods Sold

Credit 7110 Gains on Disposition of Assets - Other

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

> **Comment:** Also post USSGL TC-A122 if authority was previously
> anticipated and apportioned. See Federal and non-Federal exceptions as
> defined in Office of Management and Budget (OMB) Circular No. A-11.
>
> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collection With Obligations Scenario

# Budgetary Entry

Debit 4287 Other Federal Receivable

Credit 4210 Anticipated Reimbursements and Other Income

# Proprietary Entry

# Debit 1310 Accounts Receivable

> Credit 5100 Revenue From Goods Sold

Credit 5200 Revenue From Services Provided

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).

> **Comment:** If the proceeds of this sale are immediately reinvested,
> do not record a budgetary entry. If the proceeds of this sale are not
> immediately reinvested, record a budgetary entry equal to the
> proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA
> are returned to fund balance with Treasury in a TGA. An agency must
> have specific legislative authority to hold monies in a non-TGA or
> non-Bureau of the Public Debt security. See Treasury Financial Manual,
> Volume I, Part 2, Chapter 3400 *Accounting for and Reporting on Cash
> and Investments Held Outside of the U.S. Treasury* for additional
> guidance, such as SF224 transactions.

**Budgetary Entry**

Debit 4114 Appropriated Trust of Special Fund Receipts

> Credit 4394 Receipts Unavailable for Obligation Upon Collection
>
> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

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).

> **Comment:** If the proceeds of this sale are immediately reinvested,
> do not record a budgetary entry. If the proceeds of this sale are not
> immediately reinvested, record a budgetary entry equal to the
> proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA
> are returned to fund balance with treasury in a TGA. An agency must
> have specific legislative authority to hold monies in a non-TGA or
> non-Bureau of the Public Debt security. See Treasury Financial Manual,
> Volume I, Part 2, Chapter 3400 *Accounting for and Reporting on Cash
> and Investments Held Outside of the U.S. Treasury* for additional
> guidance, such as SF224 transactions.

**Budgetary Entry**

Debit 4972 Appropriated Trust of Special Fund Receipts

Credit 4450 Unapportioned Authority

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt

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).

> **Comment:** If the proceeds are immediately reinvested, record a
> budgetary entry equal to only the gain. If the proceeds are not
> immediately reinvested, record a budgetary entry equal to the
> proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA
> are returned to fund balance with Treasury in a TGA. An agency must
> have specific legislative authority to hold monies in a non-TGA or
> non-Bureau of the Public Debt security. See Treasury Financial Manual,
> Volume I, Part 2, Chapter 3400 *Accounting for and Reporting on Cash
> and Investments Held Outside of the U.S. Treasury* for additional
> guidance, such as SF224 transactions.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

> Credit 4394 Receipts Unavailable for Obligation Upon Collection
>
> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

Credit 7111 Gains on Disposition of Investments

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).

> **Comment:** If the proceeds are immediately reinvested, record a
> budgetary entry in USSGL account 4252 equal to only the gain. If the
> proceeds are not immediately reinvested, record a budgetary entry in
> USSGL account 4252 equal to the gain and also a budgetary entry in
> USSGL account 4972 equal to the par value. See USSGL TC- B150 if funds
> held by the public in a non-TGA are returned to fund balance with
> treasury in a TGA. An agency must have specific legislative authority
> to hold monies in a non-TGA or non-Bureau of the Public Debt security.
> See Treasury Financial Manual, Volume I, Part 2, Chapter 3400
> *Accounting for and Reporting on Cash and Investments Held Outside of
> the U.S. Treasury* for additional guidance, such as SF224
> transactions.

**Budgetary Entry**

Debit 4252 Reimbursements and Other Income Earned -- Collected

Debit 4972 Downward adjustments of Prior-Year Paid Delivered Orders --
Obligations, Refunds Collected

> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities
>
> Credit 7111 Gains on Disposition of Investments

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.
Funds remain held by the public in a non-Treasury General Account (TGA).

> **Comment:** If the proceeds are immediately reinvested, do not record
> a budgetary entry. If the proceeds are not immediately reinvested,
> record a budgetary entry equal to the proceeds. See USSGL TC- B150 if
> funds held by the public in a non-TGA are returned to fund balance
> with Treasury in a TGA. An agency must have specific legislative
> authority to hold monies in a non-TGA or non-Bureau of the Public Debt
> security. See Treasury Financial Manual, Volume I, Part 2, Chapter
> 3400 *Accounting for and Reporting on Cash and Investments Held
> Outside of the U.S. Treasury* for additional guidance, such as SF224
> transactions.

**Budgetary Entry**

Debit 4114 Appropriated Trust or Special Fund Receipts

> Credit 4394 Receipts Unavailable for Obligation Upon Collection
>
> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

Debit 7211 Losses on Disposition of Investments

> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

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).
>
> **Comment:** If the proceeds are immediately reinvested, do not record
> the budgetary entry. If the proceeds are not immediately reinvested
> record a budgetary entry equal to the proceeds. See USSGL TC- B150 if
> funds held by the public in a non-TGA are returned to fund balance
> with Treasury in a TGA. An agency must have specific legislative
> authority to hold monies in a non-TGA or non-Bureau of the Public debt
> security. See Treasury Financial Manual, Volume I, Part 2, Chapter
> 3400 *Accounting for and Reporting on Cash and Investments Held
> Outside of the U.S. Treasury* for additional guidance, such as SF224
> transactions.

**Budgetary Entry**

Debit 4972 Downward adjustments of Prior-Year Paid Delivered Orders --
Obligations, Refunds Collected

> Credit 4450 Unapportioned Authority
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1130 Funds Held by the Public

> Debit 7211 Losses on Disposition of Investments
>
> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities

**D100 -- D299 ADJUSTMENTS/WRITE-OFFS/RECLASSIFICATIONS- Upward and
Downward Adjustments**

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.

**Comment:** Reverse USSGL TC-B134 for direct appropriations. For
prior-period adjustments (USSGL account

7400 or 7401), see USSGL TCs D306, D308, D310, D312.

**Reference:** USSGL TC2020; USSGL implementation guidance; Prior-Period
Adjustments

**Budgetary Entry**

Debit 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders -
Obligations, Recoveries

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 2110 Accounts Payable

Debit 2130 Contract Holdbacks

Debit 2190 Other Liabilities With Related Budgetary Obligations

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1521 Inventory Purchased for Resale

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

Credit 6900 Nonproduction Costs

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.

**Comment:** Reverse USSGL TC-B134 for direct appropriations. For a
prior-period adjustments (USSGL

Account 7400 or 7401), see USSGL TCs D306, D308, D310, and D312.

**Reference:** USSGL TC-2020; USSGL implementation guidance;
Prior-Period Adjustments

**Budgetary Entry**

Debit 4972 Downward Adjustments of Prior-Year Paid Delivered Orders -
Obligations, Refunds Collected

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

Credit 6900 Nonproduction Costs

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.

**Comment:** If funded by a direct appropriation, also post USSGL
TC-B134. For a prior-period adjustment (USSGL

account 7400 or 7401), see USSGL TCs D306, D308, D310, and D312.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide; Prior-Period Adjustments

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4981 Upward Adjustments of Prior-Year Delivered Orders -
Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6500 Cost of Goods Sold

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

Credit 2190 Other Liabilities With Related Budgetary Obligations

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.

**Comment:** The offset to all downward adjustments to undelivered
orders is anticipated recoveries. If such a

transaction causes an abnormal credit balance, the Office of Management
and Budget (OMB) approval for use of

resources is required. If anticipated accounts are not used, credit
USSGL account 4450. Also post USSGL TC-A122

if authority was previously anticipated and apportioned or USSGL TC-A123
if authority was previously anticipated

> in programs exempt from apportionment. Reverse USSGL TC-B134 for
> direct appropriations. For prior-period adjustments (USSGL account
> 7400 or 7401), see USSGL TCs D306, D308, D310, and D312.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide; Prior-Period Adjustments

**Budgetary Entry**

Debit 4972 Downward Adjustments of Prior-Year Paid Delivered Orders -
Obligations, Refunds Collected

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4070 Anticipated Collections From Federal Sources

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1521 Inventory Purchased for Resale

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6900 Nonproduction Costs

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.

**Comment:** The offset to all downward adjustments to undelivered
orders is anticipated recoveries. If such a

transaction causes an abnormal credit balance, the Office of Management
and Budget (OMB) approval for use of

resources is required. If anticipated accounts are not used, credit
USSGL account 4450. Also post USSGL TC-A122

if authority was previously anticipated and apportioned or USSGL TC-A123
if authority was previously anticipated

in programs exempt from apportionment. Reverse USSGL TC-B134 for direct
appropriations. For a prior-period

adjustment (USSGL account 7400 or 7401), see USSGL TCs D306, D308, D310,
and D312.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide; Prior-Period Adjustments

**Budgetary Entry**

Debit 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders -
Obligations, Recoveries

Credit 4310 Anticipated Recoveries of Prior-Year Obligations

Credit 4450 Unapportioned Authority

**Proprietary Entry**

Debit 2110 Accounts Payable

Debit 2130 Contract Holdbacks

Debit 2190 Other Liabilities With Related Budgetary Obligations

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1525 Inventory - Raw Materials

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6900 Nonproduction Costs

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

**Comment:** Reclassification should be recorded in the year following
the accrual of the downward reestimate.

> **Reference:** USSGL implementation guidance; Basic Accounting and
> Reporting for Direct Loan Programs Without Collateral in Federal
> Credit Programs

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6800 Future Funded Expenses

Credit 6199 Adjustments to Subsidy Expense

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.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. For a prior-period adjustment (USSGL account 7400 or 7401),
> see USSGL TCs D306, D308, D310, and D312.

**Reference:** USSGL TC2020; USSGL implementation guidance; Prior-Period
Adjustments

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4881 Upward Adjustments of Prior-Year Undelivered Orders -
Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

> Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6500 Cost of Goods Sold

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

Credit 2190 Other Liabilities With Related Budgetary Obligations

Credit 2590 Other Debt

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. For a prior-period adjustment (USSGL account 7400 or 7401),
> see USSGL TCs D306, D308, D310, and D312.

**Reference:** USSGL TC2020; USSGL implementation guidance; Prior-Period
Adjustments

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4881 Upward Adjustments of Prior-Year Undelivered Orders -
Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

> Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1810 Assets Under Capital Lease

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6500 Cost of Goods Sold

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

Credit 2190 Other Liabilities With Related Budgetary Obligations

Credit 2590 Other Debt

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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

**Comment:** The goods, services, or invoice have not been received.

> **Reference:** USSGL implementation guidance; Upward and Downward
> Adjustments to Expired Appropriations

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4881 Upward Adjustments of Prior-Year Undelivered Orders -
Obligations, Unpaid

**Proprietary Entry**

None

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

**Comment:** The goods, services, or invoice have not been received.

> **Reference:** USSGL implementation guidance; upward and downward
> adjustments to expired appropriations

**Budgetary Entry**

Debit 4871 Downward Adjustments of Prior-Year Unpaid Undelivered
Orders - Obligations, Recoveries

Credit 4450 Unapportioned Authority

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

None

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

**Comment:** The invoice has been paid, but goods and services have not
been received.

> **Reference:** USSGL implementation guidance; Upward and Downward
> Adjustments to Expired Appropriations

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

> Credit 4882 Upward Adjustment of Prior-Year Undelivered Orders -
> Obligations, Prepaid/Advanced

**Proprietary Entry**

Debit 1410 Advances and Prepayments

Credit 1010 Fund Balance With Treasury

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

> **Comment:** A corrected invoice was received and paid for goods and
> services previously received and paid. Also
>
> post USSGL TC-B134.
>
> **Reference:** USSGL implementation guidance; Upward and Downward
> Adjustments to Expired Appropriations

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4982 Upward Adjustments of Prior-Year Delivered Orders -
Obligations, Paid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1010 Fund Balance With Treasury

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

> **Reference:** USSGL implementation guidance; Upward and Downward
> Adjustments to Expired Appropriations

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 6790 Other Expenses Not Requiring Budgetary Resources

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

> **Comment:** The prepaid invoice is for more than a corrected invoice.
> Goods and services have not been received.
>
> **Reference:** USSGL implementation guidance; Upward and Downward
> Adjustments to Expired Appropriations

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Credit 1410 Advances and Prepayments

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.

> **Comment:** The payroll and related benefit liabilities in this
> transaction are only for work-in-process. For other payroll-related
> transactions, see USSGL TCs-E104 through E117. Also post USSGL TC-B134
> if funded by a direct appropriation. Also post USSGL TCs G120, G122,
> G124 to track purchases.

**Reference:** USSGL TC-2020

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Debit 4871 Downward Adjustments of Prior-Year Unpaid Undelivered
Orders - Obligations, Recoveries

Credit 4650 Allotments - Expired Authority

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

> Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

Credit 2190 Other Liabilities With Related Budgetary Obligations

Credit 2210 Accrued Funded Payroll and Leave

Credit 2211 Withholdings Payable

Credit 2213 Employer Contributions and Payroll Taxes Payable

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.

**Comment:** The offset to downward adjustments to undelivered orders is
anticipated recoveries. If such a transaction

causes an abnormal credit balance, the Office of Management and Budget's
(OMB) approval for use of resources is

required. When anticipated accounts are not used, credit USSGL account
4450. Also post USSGL TC-B134 if

funded by a direct appropriation. Also post USSGL TC-A122 if recoveries
were previously anticipated and

apportioned or USSGL TC-A123 if recoveries were previously anticipated
in programs exempt from apportionment.

The payroll and related benefit liabilities in this transaction are only
for work-in-process. For other payroll-related

> transactions, see USSGL TCs-E104 through E117. Also post USSGL TCs
> G120, G122, and G124 to track purchases.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting
Guide

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Debit 4871 Downward Adjustments of Prior-Year Unpaid Undelivered
Orders - Obligations, Recoveries

Credit 4310 Anticipated Recoveries of Prior-Year Obligations

Credit 4450 Unapportioned Authority

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1525 Inventory - Raw Materials

Debit 1527 Inventory - Finished Goods

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

Debit 6100 Operating Expenses/Program Costs

Debit 6900 Nonproduction Costs

Credit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

Credit 2190 Other Liabilities With Related Budgetary Obligations

Credit 2211 Withholdings Payable

Credit 2213 Employer Contributions and Payroll Taxes Payable

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

obligations.

**Comment:** Also Post USSGL TC-D120.

**Reference:** USSGL implementation guidance; Contract Authority Case
Studies

### Budgetary Entry

Debit 4450 Unapportioned Authority

> Credit 4134 Contract Authority Withdrawn

**Proprietary Entry**

None

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

**Comment:** Also Post USSGL TC-D120.

> **Reference:** USSGL implementation guidance; Borrowing Authority Case
> Studies

### Budgetary Entry

Debit 4450 Unapportioned Authority

> Credit 4144 Borrowing Authority Withdrawn

### Proprietary Entry

None

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.

**Comment:** This transaction is to be used only by the specific TAFS
identified in the USSGL scenario identified in the transaction origin.

> **Reference:** USSGL implementation guidance; Adjustments for Change
> in Prior-Year Allocation of Budgetary
>
> Resources (SSA and HHS related TAFS only)

### Budgetary Entry

Debit 4320 Adjustments for Changes in Prior-Year Allocations of
Budgetary Resources Credit 4981 Upward Adjustments of Prior-Year
Delivered Orders - Obligations, Unpaid

### Proprietary Entry

Debit 5760 Expenditure Financing Sources - Transfers-Out

Credit 2155 Expenditure Transfers Payable

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.

**Comment:** This transaction is to be used only by the specific TAFS
identified in the USSGL scenario identified in the transaction origin.

> **Reference:** USSGL implementation guidance; Adjustments for Change
> in Prior-Year Allocation of Budgetary
>
> Resources (SSA and HHS related TAFS only)

### Budgetary Entry

Debit 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders -
Obligations, Recoveries

Credit 4320 Adjustments for Changes in Prior-Year Allocations of
Budgetary Resources

### Proprietary Entry

Debit 2155 Expenditure Transfers Payable

Credit 5760 Expenditure Financing Sources - Transfers-Out

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.

**Comment:** Reverse this transaction for a downward adjustment. This
transaction is to be used only by the specific TAFS identified in the
USSGL scenario identified in the transaction origin.

> **Reference:** USSGL implementation guidance; Adjustments for Change
> in Prior-Year Allocation of Budgetary
>
> Resources (SSA and HHS related TAFS only)

### Budgetary Entry

Debit 4225 Appropriation Trust Fund Expenditure Transfers - Receivable

Credit 4320 Adjustments for Changes in Prior-Year Allocations of
Budgetary Resources

### Proprietary Entry

Debit 1335 Expenditure Transfers Receivable

Credit 5750 Expenditure Financing Sources - Transfers-In

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

> **Comment:** Simultaneously post USSGL TC-B412 in an unexpired
> appropriation that is available for the same purpose as the closed
> account. See Office of Management and Budget (OMB) Circular No. A-11
> for additional guidance.

**Reference:** USSGL implementation guidance; Canceled Payables

**Budgetary Entry**

Debit 4350 Canceled Authority

Credit 4201 Total Actual Resources - Collected

**Proprietary Entry**

Debit 2960 Accounts Payable From Canceled Appropriations

Credit 6800 Future Funded Expenses

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

**Comment:** Accrual must be made at yearend.

> **Reference:** USSGL implementation guidance; Basic Accounting and
> Reporting for Direct Loan Programs Without Collateral in Federal
> Credit Programs

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1399 Allowance for Subsidy

Credit 6800 Future Funded Expenses

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

**Comment:** The actual transfer of cash should be made the year
following the accrual.

> **Reference:** USSGL implementation guidance; Basic Accounting and
> Reporting for Direct Loan Programs Without Collateral in Federal
> Credit Programs

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5730 Financing Sources Transferred Out Without Reimbursement

Credit 2190 Other Liabilities With Related Budgetary Obligations

**D300 -- D399 AJUSTMENTS/WRITE-OFFS/RECLASSIFICATIONS - Prior-Period
Adjustments**

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

> **Comment:** Special and trust funds receiving appropriations from the
> General Fund of the Treasury and/or transfers of unexpended
> appropriations may record USSGL accounts in the 3100 series.

**Reference:** USSGL implementation guidance; Prior-Period Adjustments

**Budgetary Entry**

None

**Proprietary Entry**

Debit 3109 Unexpended Appropriations - Prior-Period Adjustments Due to
Changes in Accounting Principles

> Credit 5709 Expended Appropriations - Prior-Period Adjustments Due to
> Changes in Accounting
>
> Principles

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

**Comment:** Special and trust funds receiving direct appropriations
from the General Fund of the Treasury and/or transfers of unexpended
appropriations may record USSGL accounts in the 3100 series.

**Reference:** USSGL implementation guidance; Prior-Period Adjustments

**Budgetary Entry**

None

**Proprietary Entry**

Debit 3108 Unexpended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors

Credit 5708 Expended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors

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

**Comment:** If the downward adjustment is due to corrections of errors,
debit USSGL account 7400. For prior-period

adjustments due to changes in accounting principles debit USSGL account
7401. Also Post: USSGL TC-D302 if the

prior period adjustment due to changes in accounting principle is
associated with direct appropriations. USSGL

TC-D304 for a prior-period adjustment due to corrections of errors that
requires restatement, and associated with a

direct appropriation. USSGL TC-D102 (budgetary entry only) if the
adjustment has a downward budgetary impact to

prior-year unpaid delivered orders - obligations, recoveries and the
appropriation has expired. USSGL TC-D104

(budgetary entry only) if the adjustment has a downward budgetary impact
to prior-year paid delivered orders --

obligations, refunds collected, and the appropriation has expired. USSGL
TC-D108 (budgetary entry only) if the

adjustment has a downward budgetary impact on prior-year paid delivered
orders - obligations, refunds collected,

and the appropriation has not expired. USSGL TC-D110 (budgetary entry
only) if the adjustment has a downward

budgetary impact to prior-year unpaid delivered orders - obligations,
recoveries, and has not expired.

> **Reference:** USSGL TC2020; USSGL implementation guidance;
> Prior-Period Adjustments

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1319 Allowance for Loss on Accounts Receivable

Debit 1329 Allowance for Loss on Taxes Receivable

Debit 1349 Allowance for Loss on Interest Receivable

Debit 1359 Allowance for Loss on Loans Receivable

Debit 1369 Allowance for Loss on Penalties, Fines, and Administrative
Fees Receivable

Debit 1399 Allowance for Subsidy

Debit 1519 Operating Materials and Supplies - Allowance

Debit 1529 Inventory - Allowance

Debit 1549 Forfeited Property - Allowance

Debit 1559 Foreclosed Property - Allowance

Debit 1569 Commodities - Allowance

Debit 1599 Other Related Property - Allowance

Debit 1611 Discount on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

Debit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Debit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

> Debt 1639 Contra Market Adjustment - Investments in U.S. Treasury Zero
> Coupon Bonds
>
> Debit 1719 Accumulated Depreciation on Improvements to Land
>
> Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
> Renovations
>
> Debit 1749 Accumulated Depreciation on Other Structures and Facilities
>
> Debit 1759 Accumulated Depreciation on Equipment
>
> Debit 1819 Accumulated Depreciation on Assets Under Capital Lease
>
> Debit 1829 Accumulated Amortization on Leasehold Improvements'
>
> Debit 1839 Accumulated Amortization on Internal-Use Software
>
> Debit 1849 Allowance for Depletion
>
> Debit 1899 Accumulated Depreciation on Other General Property, Plant,
> and Equipment

Debit 7400 Prior-Period Adjustments Due to Corrections of Errors

Debit 7401 Prior-Period Adjustments Due to Changes in Accounting
Principles

Credit 1010 Fund Balance With Treasury

Credit 1110 Undeposited Collections

Credit 1120 Imprest Funds

Credit 1130 Funds Held by the Public

Credit 1190 Other Cash

Credit 1195 Other Monetary Assets

Credit 1200 Foreign Currency

Credit 1310 Accounts Receivable

Credit 1320 Employment Benefit Contributions Receivable

Credit 1325 Taxes Receivable

Credit 1330 Receivable for Transfers of Currently Invested Balances'

Credit 1335 Expenditure Transfers Receivable

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

Credit 1360 Penalties, Fines, and Administrative Fees Receivable

Credit 1410 Advances and Prepayments

> Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1513 Operating Materials and Supplies -- Excess, Obsolete, and
Unserviceable

Credit 1514 Operating Materials and Supplies Held for Repair

Credit 1521 Inventory Purchased for Resale

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1523 Inventory Held for Repair

Credit 1524 Inventory - Excess, Obsolete, and Unserviceable

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1531 Seized Monetary Instruments

Credit 1532 Seized Cash Deposited

Credit 1541 Forfeited Property Held for Sale

Credit 1542 Forfeited Property Held for Donation or Use

Credit 1551 Foreclosed Property

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

Credit 1591 Other Related Property

Credit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public

> Debt

Credit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
the Public

> Debt

Credit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued

> by the Bureau of the Public Debt

Credit 1618 Market Adjustment - Investments

Credit 1620 Investments in Securities Other Than the Bureau of the
Public Debt

> Securities

Credit 1622 Premium on Securities Other Than the Bureau of the Public
Debt Securities

Credit 1623 Amortization of Discount and Premium on Securities Other
Than the

> Bureau of the Public Debt Securities

Credit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of

> the Public Debt

Credit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by

> the Bureau of the Public Debt
>
> Credit 1638 Market Adjustment - Investments in U.S. Treasury Zero
> Coupon Bonds

Credit 1690 Other Investments

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1840 Other Natural Resources

Credit 1890 Other General Property, Plant, and Equipment

Credit 1921 Receivable From Appropriations

Credit 1990 Other Assets

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

**Comment:** If the downward adjustment is due to corrections of errors,
credit USSGL account

7400\. For prior-period adjustments due to changes in accounting
principles credit USSGL account

> 7401\. Also Post: USSGL TC-D302 if the prior period adjustment due to
> changes in accounting principle is associated with direct
> appropriations. USSGL TC-D304 for a prior-period adjustment due to
> corrections of errors that requires restatement, and associated with a
> direct appropriation. USSGL TC-D102 (budgetary entry only) if the
> adjustment has a downward budgetary impact to prior-year unpaid
> delivered orders - obligations, recoveries and the appropriation has
> expired. USSGL TC-D104 (budgetary entry only) if the adjustment has a
> downward budgetary impact to prior-year paid delivered orders -
> obligations, refunds collected, and the appropriation has expired.
> USSGL TC-D108 (budgetary entry only) if the adjustment has a downward
> budgetary impact on prior-year paid delivered orders - obligations,
> refunds collected, and the appropriation has not expired. USSGL
> TC-D110 (budgetary entry only) if the adjustment has a downward
> budgetary impact to prior-year unpaid delivered orders - obligations,
> recoveries, and has not expired.
>
> **Reference:** USSGL TC2020; USSGL implementation guidance;
> Prior-Period Adjustments

**Budgetary Entry**

None

**Proprietary Entry**

> Debit 2110 Accounts Payable
>
> Debit 2120 Disbursements in Transit
>
> Debit 2130 Contract Holdbacks
>
> Debit 2140 Accrued Interest Payable
>
> Debit 2150 Payable for Transfers of Currently Invested Balances
>
> Debit 2155 Expenditure Transfers Payable
>
> Debit 2160 Entitlement Benefits Due and Payable
>
> Debit 2170 Subsidy Payable to the Financing Account
>
> Debit 2180 Loan Guarantee Liability
>
> Debit 2190 Other Liabilities With Related Budgetary Obligations
>
> Debit 2210 Accrued Funded Payroll and Leave
>
> Debit 2211 Withholdings Payable
>
> Debit 2213 Employer Contributions and Payroll Taxes Payable
>
> Debit 2215 Other Postemployment Benefits Due and Payable
>
> Debit 2216 Pension Benefits Due and Payable to Beneficiaries
>
> Debit 2217 Benefit Premiums Payable to Carriers
>
> Debit 2218 Life Insurance Benefits Due and Payable to Beneficiaries
>
> Debit 2220 Unfunded Leave
>
> Debit 2225 Unfunded FECA Liability
>
> Debit 2290 Other Unfunded Employment Related Liability
>
> Debit 2310 Liability for Advances and Prepayments
>
> Debit 2320 Other Deferred Revenue
>
> Debit 2400 Liability for Deposit Funds, Clearing Accounts, and
> Undeposited Collections
>
> Debit 2510 Principal Payable to the Bureau of the Public Debt
>
> Debit 2520 Principal Payable to the Federal Financing Bank
>
> Debit 2530 Securities Issued by Federal Agencies Under General and
> Special Financing
>
> Authority

Debit 2532 Premium on Securities Issued by Federal Agencies Under
General and Special

> Financing Authority

Debit 2540 Participation Certificates

Debit 2590 Other Debt

Debit 2610 Actuarial Pension Liability

Debit 2620 Actuarial Health Insurance Liability

Debit 2630 Actuarial Life Insurance Liability

Debit 2650 Actuarial FECA Liability

Debit 2690 Other Actuarial Liabilities

Debit 2910 Prior Liens Outstanding on Acquired Collateral

Debit 2920 Contingent Liabilities

Debit 2940 Capital Lease Liability

Debit 2950 Liability for Subsidy Related to Undisbursed Loans

Debit 2960 Accounts Payable From Canceled Appropriations

Debit 2970 Resources Payable to Treasury

Debit 2980 Custodial Liability

Debit 2990 Other Liabilities Without Related Budgetary Obligations

Debit 2995 Estimated Cleanup Cost Liability

Credit 2179 Contra Liability for Subsidy Payable to the Financing
Account

Credit 2531 Discount on Securities Issued by Federal Agencies Under
General and

> Special Financing Authority

Credit 2533 Amortization of discount and Premium on Securities Issued by
Federal

Agencies Under General and Special Financing Authority

> Credit 7400 Prior-Period Adjustments Due to Corrections of Errors
>
> Credit 7401 Prior-Period Adjustments Due to Changes in Accounting
> Principles

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

**Comment:** If the upward adjustment is due to corrections of errors,
credit USSGL account

7400\. For prior-period adjustments due to changes in accounting
principles credit USSGL account

7401\. If the prior period adjustment due to changes in accounting
principle is associated with

direct appropriations, reverse USSGL TC-D302. For a prior-period
adjustment due to corrections

> of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 (budgetary
> entry only) if the adjustment has an upward budgetary impact on
> prior-year unpaid delivered orders - obligations, and the authority
> has expired.
>
> USSGL TC-D114 (budgetary entry only) if the adjustment has an upward
> budgetary impact on prior year undelivered orders when the bill is
> more than the original undelivered order, and the authority has
> expired. USSGL TC-D116 (budgetary entry only) if adjustment has an
> upward budgetary impact on prior year undelivered orders when the bill
> is more than the original undelivered order and the authority has not
> expired.
>
> **Reference:** USSGL TC2020; USSGL implementation guidance;
> Prior-Period Adjustments

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Debit 1110 Undeposited Collections

Debit 1120 Imprest Funds

Debit 1130 Funds Held by the Public

Debit 1190 Other Cash

Debit 1195 Other Monetary Assets

Debit 1200 Foreign Currency

Debit 1310 Accounts Receivable

Debit 1320 Employment Benefit Contributions Receivable

Debit 1325 Taxes Receivable

Debit 1330 Receivable for Transfers of Currently Invested Balances'

Debit 1335 Expenditure Transfers Receivable

Debit 1340 Interest Receivable

Debit 1350 Loans Receivable

Debit 1360 Penalties, Fines, and Administrative Fees Receivable

Debit 1410 Advances and Prepayments

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

Debit 1514 Operating Materials and Supplies Held for Repair

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1523 Inventory Held for Repair

Debit 1524 Inventory - Excess, Obsolete, and Unserviceable

Debit 1525 Inventory - Raw Materials

> Debit 1526 Inventory - Work-in-Process

Debit 1527 Inventory - Finished Goods

Debit 1531 Seized Monetary Instruments

Debit 1532 Seized Cash Deposited

Debit 1541 Forfeited Property Held for Sale

Debit 1542 Forfeited Property Held for Donation or Use

Debit 1551 Foreclosed Property

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public

> Debt

Debit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
the Public

> Debt

Debit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued

> by the Bureau of the Public Debt

Debit 1618 Market Adjustment - Investments

Debit 1620 Investments in Securities Other Than the Bureau of the Public
Debt

> Securities

Debit 1622 Premium on Securities Other Than the Bureau of the Public
Debt Securities

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the

> Bureau of the Public Debt Securities

Debit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of

> the Public Debt

Debit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by

> the Bureau of the Public Debt

Debit 1638 Market Adjustment - Investments in U.S. Treasury Zero Coupon
Bonds

Debit 1690 Other Investments

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1810 Assets Under Capital Lease

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1921 Receivable From Appropriations

Debit 1990 Other Assets

Credit 1319 Allowance for Loss on Accounts Receivable

> Credit 1329 Allowance for Loss on Taxes Receivable
>
> Credit 1349 Allowance for Loss on Interest Receivable
>
> Credit 1359 Allowance for Loss on Loans Receivable
>
> Credit 1369 Allowance for Loss on Penalties, Fines, and Administrative
> Fees Receivable
>
> Credit 1399 Allowance for Subsidy
>
> Credit 1519 Operating Materials and Supplies - Allowance
>
> Credit 1529 Inventory - Allowance
>
> Credit 1549 Forfeited Property - Allowance
>
> Credit 1559 Foreclosed Property - Allowance
>
> Credit 1569 Commodities - Allowance
>
> Credit 1599 Other Related Property - Allowance
>
> Credit 1611 Discount on U.S. Treasury Securities Issued by the Bureau
> of the Public
>
> Debt
>
> Credit 1621 Discount on Securities Other Than the Bureau of the Public
> Debt Securities
>
> Credit 1631 Discount on U.S. treasury Zero Coupon Bonds Issued by the
> Bureau of the
>
> Public
>
> Credit 1639 Contra Market Adjustment - Investments in U.S. Treasury
> Zero Coupon
>
> Bonds
>
> Credit 1719 Accumulated Depreciation on Improvements to Land
>
> Credit 1739 Accumulated Depreciation on Buildings, Improvements, and
> Renovations
>
> Credit 1749 Accumulated Depreciation on Other Structures and
> Facilities
>
> Credit 1759 Accumulated Depreciation on Equipment
>
> Credit 1819 Accumulated Depreciation on Assets Under Capital Lease
>
> Credit 1829 Accumulated Amortization on Leasehold Improvements
>
> Credit 1839 Accumulated Amortization on Internal-Use Software
>
> Credit 1849 Allowance for Depletion
>
> Credit 1899 Accumulated Depreciation on Other General Property, Plant,
> and
>
> Equipment

Credit 7400 Prior-Period Adjustments Due to Corrections of Errors

> Credit 7401 Prior-Period Adjustments Due to Changes in Accounting
> Principles

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

**Comment:** If the upward adjustment is due to corrections of errors,
debit USSGL account

7400\. For prior-period adjustments due to changes in accounting
principles debit USSGL account

7401\. If the prior period adjustment due to changes in accounting
principle is associated with

direct appropriations, reverse USSGL TC-D302. For a prior-period
adjustment due to corrections

> of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 (budgetary
> entry only) if the adjustment has an upward budgetary impact on
> prior-year unpaid delivered orders - obligations, refunds collected
> and the authority has expired. USSGL TC-D114 (budgetary entry only) if
> the adjustment has an upward budgetary impact on prior year
> undelivered orders when the bill is more than the original undelivered
> order and the authority has expired. USSGL TC-D116 (budgetary entry
> only) if the adjustment has an upward budgetary impact on prior year
> undelivered orders when the bill is more than the original undelivered
> order and the authority has not expired.
>
> **Reference:** USSGL TC2020; USSGL implementation guidance;
> Prior-Period Adjustments

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2179 Contra Liability for Subsidy Payable to the Financing Account

Debit 2531 Discount on Securities Issued by Federal Agencies Under
General and

> Special Financing Authority

Debit 2533 Amortization of discount and Premium on Securities Issued by
Federal

Agencies Under General and Special Financing Authority

Debit 7400 Prior-Period Adjustments Due to Corrections of Errors

> Debit 7401 Prior-Period Adjustments Due to Changes in Accounting
> Principles
>
> Credit 2110 Accounts Payable
>
> Credit 2120 Disbursements in Transit
>
> Credit 2130 Contract Holdbacks
>
> Credit 2140 Accrued Interest Payable
>
> Credit 2150 Payable for Transfers of Currently Invested Balances
>
> Credit 2155 Expenditure Transfers Payable
>
> Credit 2160 Entitlement Benefits Due and Payable
>
> Credit 2170 Subsidy Payable to the Financing Account
>
> Credit 2180 Loan Guarantee Liability
>
> Credit 2190 Other Liabilities With Related Budgetary Obligations
>
> Credit 2210 Accrued Funded Payroll and Leave
>
> Credit 2211 Withholdings Payable
>
> Credit 2213 Employer Contributions and Payroll Taxes Payable
>
> Credit 2215 Other Postemployment Benefits Due and Payable
>
> Credit 2216 Pension Benefits Due and Payable to Beneficiaries
>
> Credit 2217 Benefit Premiums Payable to Carriers
>
> Credit 2218 Life Insurance Benefits Due and Payable to Beneficiaries
>
> Credit 2220 Unfunded Leave
>
> Credit 2225 Unfunded FECA Liability
>
> Credit 2290 Other Unfunded Employment Related Liability
>
> Credit 2310 Liability for Advances and Prepayments
>
> Credit 2320 Other Deferred Revenue
>
> Credit 2400 Liability for Deposit Funds, Clearing Accounts, and
> Undeposited
>
> Collections
>
> Credit 2510 Principal Payable to the Bureau of the Public Debt
>
> Credit 2520 Principal Payable to the Federal Financing Bank
>
> Credit 2530 Securities Issued by Federal Agencies Under General and
> Special Financing
>
> Authority
>
> Credit 2532 Premium on Securities Issued by Federal Agencies Under
> General and
>
> Special Financing Authority

Credit 2540 Participation Certificates

Credit 2590 Other Debt

Credit 2610 Actuarial Pension Liability

Credit 2620 Actuarial Health Insurance Liability

Credit 2630 Actuarial Life Insurance Liability

Credit 2650 Actuarial FECA Liability

Credit 2690 Other Actuarial Liabilities

Credit 2910 Prior Liens Outstanding on Acquired Collateral

Credit 2920 Contingent Liabilities

Credit 2940 Capital Lease Liability

Credit 2950 Liability for Subsidy Related to Undisbursed Loans

Credit 2960 Accounts Payable From Canceled Appropriations

Credit 2970 Resources Payable to Treasury

Credit 2980 Custodial Liability

Credit 2990 Other Liabilities Without Related Budgetary Obligations

Credit 2995 Estimated Cleanup Cost Liability

**D400 -- D499 ADJUSTMENTS/WRITEOFFS/RECLASSIFICATIONS -- Writeoffs**

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

**Comment:** It includes tax return allowances and price
redetermination, but not bad debt. See USSGL TC-D424 for

custodial revenue.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 7,
"Accounting for Revenue and Other Financing Sources"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5109 Contra Revenue for Goods Sold

Debit 5209 Contra Revenue for Services Provided

Debit 5317 Contra Revenue for Interest Revenue - Loans Receivable

Debit 5318 Contra Revenue for Interest Revenue - Investments

Debit 5319 Contra Revenue for Interest Revenue - Other

Debit 5329 Contra Revenue for Penalties, Fines, and Administrative Fees

Debit 5409 Contra Revenue for Benefit Program Revenue

Debit 5509 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 5609 Contra Revenue for Donations - Financial Resources

Debit 5619 Contra Donated Revenue - Nonfinancial Resources

Debit 5809 Contra Revenue for Taxes

Debit 5909 Contra Revenue for Other Revenue

Credit 1319 Allowance for Loss on Accounts Receivable

Credit 1329 Allowance for Loss on Taxes Receivable

Credit 1349 Allowance for Loss on Interest Receivable

Credit 1369 Allowance for Loss on Penalties, Fines, and Administrative
Fees Receivable

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 4,
"Managerial Cost Accounting

Concepts and Standards"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6720 Bad Debt Expense

Credit 1319 Allowance for Loss on Accounts Receivable

Credit 1349 Allowance for Loss on Interest Receivable

Credit 1359 Allowance for Loss on Loans Receivable

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1369 Allowance for Loss on Penalties, Fines, and Administrative
Fees Receivable

Credit 1360 Penalties, Fines, and Administrative Fees Receivable

D408 To record the writeoff of accounts receivable.

**Reference:** USSGL TC-4105

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1319 Allowance for Loss on Accounts Receivable

Credit 1310 Accounts Receivable

D410 To record the writeoff of taxes receivable.

**Reference:** USSGL implementation guidance; Miscellaneous Receipts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1329 Allowance for Loss on Taxes Receivable

Credit 1325 Taxes Receivable

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

**Reference:** USSGL TC-4115

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1359 Allowance for Loss on Loans Receivable

Credit 1350 Loans Receivable

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1399 Allowance for Subsidy

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

D416 To record the writeoff of interest receivable.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1349 Allowance for Loss on Interest Receivable

Credit 1340 Interest Receivable

D418 To record the writeoff of assets other than investments.

**Budgetary Entry**

None

# Proprietary Entry

Debit 1529 Inventory - Allowance

Debit 1549 Forfeited Property - Allowance

Debit 1569 Commodities - Allowance

Debit 1599 Other Related Property - Allowance

Debit 1719 Accumulated Depreciation on Improvements to Land

Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Debit 1749 Accumulated Depreciation on Other Structures and Facilities

Debit 1759 Accumulated Depreciation on Equipment

Debit 1819 Accumulated Depreciation on Assets Under Capital Lease

Debit 1829 Accumulated Amortization on Leasehold Improvements

Debit 1839 Accumulated Amortization on Internal Use Software

Debit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

Debit 7210 Losses on Disposition of Assets - Other

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1521 Inventory Purchased for Resale

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 1541 Forfeited Property Held for Sale

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Credit 1591 Other Related Property

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1720 Construction-in-Progress

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1810 Assets Under Capital Lease

Credit 1820 Leasehold Improvements

Credit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

Credit 1890 Other General Property, Plant, and Equipment

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

**Comment:** Also post USSGL TC-D422 to adjust the accrued custodial
liability.

**Reference:** USSGL implementation guidance; Miscellaneous Receipts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6720 Bad Debt Expense

Credit 1319 Allowance for Loss on Accounts Receivable

Credit 1349 Allowance for Loss on Interest Receivable

Credit 1369 Allowance for Loss on Penalties, Fines, and Administrative
Fees Receivable

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

> collected for others in miscellaneous receipts.

**Reference:** USSGL implementation guidance; Miscellaneous Receipts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2980 Custodial Liability

Credit 6190 Contra Bad Debt Expense - Incurred for Others

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

**Comment:** See USSGL TC-D402 for other than custodial revenue. Also
post the reversal of USSGL TC-C404.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5317 Contra Revenue for Interest Revenue - Loans Receivable

Debit 5318 Contra Revenue for Interest Revenue - Investments

Debit 5319 Contra Revenue for Interest Revenue - Other

Debit 5329 Contra Revenue for Penalties, Fines, and Administrative Fees

Debit 5809 Contra Revenue for Taxes

Debit 5909 Contra Revenue for Other Revenue

Credit 1319 Allowance for Loss on Accounts Receivable

Credit 1329 Allowance for Loss on Taxes Receivable

Credit 1349 Allowance for Loss on Interest Receivable

Credit 1369 Allowance for Loss on Penalties, Fines, and Administrative
Fees Receivable

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

**Reference:** USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1349 Allowance for Loss on Interest Receivable

Debit 1551 Foreclosed Property

Credit 1340 Interest Receivable

Credit 1350 Loans Receivable

Credit 1559 Foreclosed Property - Allowance

Credit 2910 Prior Liens Outstanding on Acquired Collateral

D428 To record an adjustment for actual loss of inventory.

**Reference:** USSGL TC-5035

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1529 Inventory - Allowance

Credit 1521 Inventory Purchased for Resale

Credit 1522 Inventory Held in Reserve for Future Sale

Credit 1523 Inventory Held for Repair

Credit 1524 Inventory - Excess, Obsolete, and Unserviceable

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

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

**Reference:** USSGL TC-5035

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1549 Forfeited Property - Allowance

Credit 1541 Forfeited Property Held for Sale

Credit 1542 Forfeited Property Held for Donation or Use

D432 To record an adjustment for actual loss of commodities.

**Reference:** USSGL TC-5035

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1569 Commodities - Allowance

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

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

**Reference:** USSGL implementation guidance; Environmental Cleanup Cost
Case Study

**Budgetary Entry**:

None

**Proprietary Entry:**

Debit 2995 Estimated Cleanup Cost Liability

Credit 1749 Accumulated Depreciation on Other Structures and Facilities

**D500 -- D799 AJUSTMENTS/WRITEOFFS/RECLASSIFICATIONS -
Reclassification/Revaluation**

D502 To record an increase in the imprest fund.

> **Comment:** Reverse when funds are returned to fund balance with
> Treasury. Imprest funds unobligated per FMS 2108: Yearend Closing
> Statement. Obligate at the time replenished rather than when created.
> See the Treasury Financial Manual guidance on X funds.

**Reference:** USSGL TC-3035

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Credit 4700 Commitments - Programs Subject to Apportionment

**Proprietary Entry**

Debit 1120 Imprest Funds

Credit 1010 Fund Balance With Treasury

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.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 1120 Imprest Fund

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.

**Reference:** USSGL TC-3045

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2400 Liability for Deposit Funds, Clearing Accounts, and
Undeposited Collections

Credit 1010 Fund Balance With Treasury

Credit 1190 Other Cash

Credit 1532 Seized Cash Deposited

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

**Reference:** USSGL TC-3155

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2110 Accounts Payable

Credit 2130 Contract Holdbacks

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

**Reference:** USSGL TC-5020

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1712 Improvements to Land

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1820 Leasehold Improvements

Debit 6100 Operating Expenses/Program Costs

Credit 1720 Construction-in-Progress

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1830 Internal-Use Software

Credit 1832 Internal-Use Software in Development

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

**Comment:** Due to the reconciliation of interagency expenses and
revenues, agencies first must record all direct

costs to the USSGL account 6000 series and then offset those amounts
using the USSGL account 6610 when the

costs are capitalized to the appropriate "in-process type" account.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1526 Inventory - Work-in-Process

Debit 1720 Construction-in-Progress

Debit 1832 Internal-Use Software in Development

Credit 6600 Applied Overhead

Credit 6610 Cost Capitalization Offset

D516 To record the raw materials used to produce goods.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1526 Inventory - Work-in-Process

Credit 1525 Inventory - Raw Materials

D518 To record the revaluation of foreclosed property.

**Reference:** USSGL implementation guidance; Guide to Basic Accounting
and Reporting for Foreclosed

Property in Federal Credit Reform Programs (Appendix 1)

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 1559 Foreclosed Property - Allowance

D520 To record completed inventory items.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1527 Inventory - Finished Goods

Credit 1526 Inventory - Work-in-Process

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

**Comment:** Reverse entry when assets become saleable.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1522 Inventory Held in Reserve for Future Sale

Credit 1521 Inventory Purchased for Resale

Credit 1527 Inventory - Finished Goods

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1524 Inventory - Excess, Obsolete, and Unserviceable

Debit 7290 Other Losses

Credit 1521 Inventory Purchased for Resale

Credit 1527 Inventory - Finished Goods

D524 To record damaged inventory items that need repair.

**Comment:** Reverse this entry when repairs are completed.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1523 Inventory Held for Repair

Credit 1521 Inventory Purchased for Resale

Credit 1527 Inventory - Finished Goods

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

**Comment:** Also post USSGL TC-D530.

### Budgetary Entry

None

### Proprietary Entry

Debit 1514 Operating Materials and Supplies Held for Repair

Credit 6790 Other Expenses Not Requiring Budgetary Resources

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

estimated repair costs.

**Comment:** Reverse this entry when the repaired broken part is
returned to stock as a serviceable item. See USSGL

TC-D318.

**Reference:** USSGL implementation guidance; Operating Materials and
Supplies

### Budgetary Entry

None

### Proprietary Entry

Debit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 1519 Operating Materials and Supplies Allowance

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

**Comment:** Use the original value of the part when it was turned in
for repair (before the revaluation of the part

based on the estimated repair cost). See USSGL TCs-D526 and D528.

### Budgetary Entry 

None

### Proprietary Entry

Debit 1511 Operating Materials and Supplies Held for Use

Credit 1514 Operating Materials and Supplies Held for Repair

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

recorded.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7401 Prior-Period Adjustments Due to Changes in Accounting
Principles

Credit 1529 Inventory - Allowance

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

**Comment:** Inventory held for repair is valued the same as a
serviceable item less estimated repair costs.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1523 Inventory Held for Repair

Debit 6100 Operating Expenses/Program Costs

Credit 1521 Inventory Purchased for Resale

Credit 1527 Inventory - Finished Goods

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

recorded.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7401 Prior-Period Adjustments Due to Changes in Accounting
Principles

Credit 1523 Inventory Held for Repair

D538 To record 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.

**Comment:** This entry is a part of how the Department of Defense
accounts for its repairable items involving

trade-ins.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1529 Inventory - Allowance

Debit 6500 Cost of Goods Sold

Credit 1527 Inventory - Finished Goods

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

**Comment:** Reverse this transaction if there is a loss upon
revaluation using the latest acquisition method.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1521 Inventory Purchased for Resale

Debit 1527 Inventory - Finished Goods

Credit 1529 Inventory - Allowance

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.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

Debit 7290 Other Losses

Credit 1511 Operating Materials and Supplies Held for Use

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

**Comment:** Reverse this entry when ready to use.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1511 Operating Materials and Supplies Held for Use

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

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.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7290 Other Losses

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

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

amount.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7300 Extraordinary Items

Credit 1571 Stockpile Materials Held in Reserve

Credit 1572 Stockpile Materials Held for Sale

D552 To reclassify stockpile materials authorized to be sold.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1572 Stockpile Materials Held for Sale

Credit 1571 Stockpile Materials Held in Reserve

D554 To record the forfeiture of a seized monetary instrument.

**Comment:** See USSGL TC-D555 for the disposal of seized monetary
instruments.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entries**

Debit 1541 Forfeited Property Held for Sale

Credit 5900 Other Revenue

D555 To record a removal of a seized monetary instrument.

**Comment:** See USSGL TC-D554 to record the forfeiture of seized
monetary instruments.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entries**

Debit 2990 Other Liabilities Without Related Budgetary Obligations

> Credit 1531 Seized Monetary Instruments

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1110 Undeposited Collections

Credit 1541 Forfeited Property Held for Sale

D558 To record forfeited personal property placed into official use.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2320 Other Deferred Revenue

Debit 1542 Forfeited Property Held for Donation or Use

Credit 5900 Other Revenue

Credit 1541 Forfeited Property Held for Sale

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1750 Equipment

Credit 1542 Forfeited Property Held for Donation or Use

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1542 Forfeited Property Held for Donation or Use

Debit 2320 Other Deferred Revenue

Credit 1541 Forfeited Property Held for Sale

Credit 2990 Other Liabilities Without Related Budgetary Obligations

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

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related

Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7290 Other Losses

Credit 1569 Commodities Allowance

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

**Comment:** Reverse this entry for immaterial inventory that has been
found.

### Budgetary Entry

None

**Proprietary Entry**

Debit 6500 Cost of Goods Sold

Debit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1521 Inventory Purchased for Resale

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7290 Other Losses

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1521 Inventory Purchased for Resale

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1521 Inventory Purchased for Resale

> Credit 7190 Other Gains

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

> **Comment:** Agencies that have foreign currency account symbols in
> the X7000 series refer to USSGL TCs-C192, C194, C440, D576, and D578.
>
> **Reference:** USSGL implementation guidance; Accounting for Purchased
> Foreign Currency

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7290 Other Losses

#####  Credit 1200 Foreign Currency 

##### 

##### 

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

> **Comment:** Agencies that have foreign currency account symbols in
> the X7000 series refer to USSGL TCs-C192, C194, C440, D576, and D578.
>
> **Reference:** USSGL implementation guidance; Accounting for Purchased
> Foreign Currency

### Budgetary Entry

None

**Proprietary Entry**

Debit 1200 Foreign Currency

#####  Credit 7190 Other Gains

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.

> **Comment:** Agencies that have foreign currency account symbol (X7000
> series) will make this entry.

**Reference:** USSGL implementation guidance; Accounting for X7000
Accounts

### Budgetary Entry

None

**Proprietary Entry**

Debit 7290 Other Losses

Credit 1310 Accounts Receivable

Credit 1200 Foreign Currency

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.

> **Comment:** Agencies that have foreign currency account symbol (X7000
> series) will make this entry.
>
> **Reference:** USSGL implementation guidance; Accounting for X7000
> Accounts

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1200 Foreign Currency

Credit 7190 Other Gains

##### 

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

> **Reference:** USSGL implementation guidance; Federal Credit Reform
> Program Basic Accounting
>
> and Reporting Guide

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1399 Allowance for Subsidy

> Credit 2180 Loan Guarantee Liability

Credit 6790 Other Expenses Not Requiring Budgetary Resources

##### 

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6790 Other Expenses Not Requiring Budgetary Resources

> Credit 6100 Operating Expenses/Program Costs

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5990 Collections for Others

Credit 5991 Accrued Collections for Others

D586 To reclassify tax revenue from accrued to collected.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 5801 Tax Revenue Accrued Adjustment

Credit 5800 Tax Revenue

D588 To record the reclassification of seized monetary instruments from
undeposited (recorded in USSGL account

1531\) to deposited.

> **Comment:** Agencies must use all the USSGL accounts indicated in the
> transaction. Each debit and credit must be in the same amount.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1532 Seized Cash Deposited

Debit 2990 Other Liabilities Without Related Budgetary Obligations

Credit 1531 Seized Monetary Instruments

Credit 2400 Liability for Deposit Funds, Clearing Accounts, and
Undeposited Collections

**E100 -- E399 ACCRUALS/NONBUDGETARY TRANSFERS OTHER THAN DISBURSEMENTS
AND**

##### COLLECTIONS - Accruals/Depreciation/Amortization/Depletion

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.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. Reverse accruals at the beginning of the next accounting
> period. See USSGL TC-E104 for benefit expenses. Due to the
> reconciliation of interagency expenses and revenues, agencies must
> first record all direct costs to the USSGL account 6000 series and
> then offset those amounts using the USSGL account 6610 when the costs
> are capitalized to the appropriate "in-process type" account.

**Reference:** USSGL TC-2045

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders -- Obligations, Unpaid

Credit 4901 Delivered Orders -- Obligations, Unpaid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Debit 6500 Cost of Goods Sold

Debit 6900 Nonproduction Costs

Credit 2190 Other Liabilities With Related Budgetary Obligations

Credit 2210 Accrued Funded Payroll and Leave

Credit 2211 Withholdings Payable

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.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. Reverse accruals at the beginning of the next accounting
> period.

**Reference:** USSGL TC-2045

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Debit 6400 Benefit Expense

Credit 2213 Employer Contributions and Payroll Taxes Payable

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.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. Reverse accruals at the beginning of the next accounting
> period.

**Reference:** USSGL TC-2045

> **Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 2610 Actuarial Pension Liability

Debit 6400 Benefit Expense

Credit 2160 Entitlement Benefits Due and Payable

Credit 2215 Other Postemployment Benefits Due and Payable

Credit 2216 Pension Benefits Due and Payable to Beneficiaries

Credit 2217 Benefit Premiums Payable to Carriers

Credit 2218 Life Insurance Benefits Due and Payable to Beneficiaries

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

estimated costs incurred.

> **Comment:** If funded by a direct appropriation, also post USSGL
> TC-B134. Reverse accruals at the beginning of the next accounting
> period.

**Reference:** USSGL TC-2045

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 2190 Other Liabilities With Related Budgetary Obligations

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

estimated.

**Comment:** In addition to this transaction, reverse USSGL TC-E410 when
the actual costs are lower or greater than

the estimate. If funded by a direct appropriation, also post USSGL
TC-B134.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

> Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1529 Inventory - Allowance

Credit 2110 Accounts Payable

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

**Reference:** USSGL implementation guidance; FASAB SFFAS Nos. 4 and 7,
"Managerial Cost Accounting

Concepts and Standards" and "Accounting for Revenue and Other Financing
Sources"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6500 Cost of Goods Sold

Debit 6600 Applied Overhead

Credit 6100 Operating Expenses/Program Costs

Credit 6710 Depreciation, Amortization, and Depletion

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

> **Reference:** USSGL implementation guidance; FASAB SFFAS Nos. 3 and
> 4, "Accounting for Inventory and Related Property" and "Managerial
> Cost Accounting Concepts and Standards"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6600 Applied Overhead

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

Credit 6710 Depreciation, Amortization, and Depletion

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

the amount is material.

**Reference:** USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4,
"Accounting for Inventory and Related

Property" and "Managerial Cost Accounting Concepts and Standards"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1526 Inventory - Work-in-Process

Debit 1527 Inventory - Finished Goods

Debit 6500 Cost of Goods Sold

Debit 6600 Applied Overhead

Credit 6100 Operating Expenses/Program Costs

Credit 6710 Depreciation, Amortization, and Depletion

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

amount is material.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 4,
"Managerial Cost Accounting Concepts and Standards"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6600 Applied Overhead

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

Credit 6710 Depreciation, Amortization, and Depletion

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

**Comment:** Reverse entry for amortization of a premium

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau of the

> Public Debt

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the Bureau of the Public Debt

Securities

Debit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by the Bureau of the

> Public Debt

Credit 5311 Interest Revenue - Investments

E118 To record the amortization of subsidy for direct loans.

> **Reference:** USSGL implementation guidance; Credit Reform Direct
> Loan Case Study

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1399 Allowance for Subsidy

Credit 5310 Interest Revenue - Other

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

**Reference:** USSGL TC-5070

**Budgetary Entry**

None

> **Proprietary Entry**

Debit 6710 Depreciation, Amortization, and Depletion

Credit 1719 Accumulated Depreciation on Improvements to Land

Credit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Credit 1749 Accumulated Depreciation on Other Structures and Facilities

Credit 1759 Accumulated Depreciation on Equipment

Credit 1819 Accumulated Depreciation on Assets Under Capital Lease

Credit 1829 Accumulated Amortization on Leasehold Improvements

Credit 1839 Accumulated Amortization on Internal-Use Software

Credit 1849 Allowance for Depletion

Credit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

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

**Reference:** USSGL implementation guidance; Credit Reform Guarantee
Loan Case Study

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6330 Other Interest Expenses

Credit 2180 Loan Guarantee Liability

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.

**Comment:** Also post USSGL TC-B134 to record the appropriation used to
pay the outstanding payable and

TC-B412 to record an obligation and accounts payable for a valid bill
related to the canceled appropriation.

**Reference:** USSGL implementation guidance; Accounting for Partial
Cancellation - No-Year TAFS With "Definite

Authority"

**Memorandum Entry**

Debit 8101 Partial Authority Cancellation

Credit 8102 Offset for Partial Authority Cancellation

**E400 -- E499 ACCRUALS/NONBUDGETARY TRANSFERS OTHER THAN DISBURSEMENTS
AND**

**COLLECTIONS - Accumulated and Allocated Cost Not in Categories Above**

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

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 7,
> "Accounting for Revenue and Other Financing Sources"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6730 Imputed Costs

Credit 5780 Imputed Financing Sources

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

**Reference:** USSGL TC-2040

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1526 Inventory - Work-in-Process

Credit 6600 Applied Overhead

Credit 6710 Depreciation, Amortization, and Depletion

E406 To record the inventory used for operations.

**Reference:** USSGL TC-5010

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1525 Inventory - Raw Materials

Credit 1526 Inventory - Work-in-Process

Credit 1527 Inventory - Finished Goods

E408 To record cost of goods sold.

**Comment:** To record sales proceeds, see USSGL TCs-A714 and C186.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6500 Cost of Goods Sold

Credit 1521 Inventory Purchased for Resale

Credit 1527 Inventory - Finished Goods

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

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

**Comment:** See USSGL TC-D534 for direct method.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property", paragraph 32

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 1529 Inventory - Allowance

E412 To record actual repair costs using the direct method.

**Comment:** See USSGL TC-E414 to capitalize repairs up to the
serviceable value of the item. If funded by a direct

appropriation, also post USSGL TC-B134.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4901 Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

Debit 1523 Inventory Held for Repair

Debit 6100 Operating Expenses/Program Costs

Credit 2110 Accounts Payable

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

method.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1523 Inventory Held for Repair

Credit 6100 Operating Expenses/Program Costs

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

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

> Debit 6100 Operating Expenses/Program Costs

Credit 1571 Stockpile Materials Held in Reserve

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

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1549 Forfeited Property Allowance

**E500 -- E799 ACCRUALS/NONBUDGETARY TRANSFERS OTHER THAN DISBURSEMENTS
AND**

**COLLECTIONS -Transfers Without Budgetary Impact**

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.

> **Reference:** USSGL implementation guidance; FASAB SFFAS Nos. 6 and
> 8, "Accounting for Property, Plant, and Equipment (PP&E)" and
> "Supplementary Stewardship Reporting"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1719 Accumulated Depreciation on Improvements to Land

Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Debit 1749 Accumulated Depreciation on Other Structures and Facilities

Debit 1759 Accumulated Depreciation on Equipment

Debit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

Debit 7210 Losses on Disposition of Assets - Other

Credit 1711 Land and Land Rights

Credit 1712 Improvements to Land

Credit 1730 Buildings, Improvements, and Renovations

Credit 1740 Other Structures and Facilities

Credit 1750 Equipment

Credit 1890 Other General Property, Plant, and Equipment

E504 To record distributed personal property.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2990 Other Liabilities Without Related Budgetary Obligations

Credit 1542 Forfeited Property Held for Donation or Use

E506 To record a commodity transferred to another Federal agency.

> **Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
> "Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6100 Operating Expenses/Program Costs

Credit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

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

entities without reimbursement.

**Comment:** Refer to USSGL TCs-E510, E512, and E514.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1319 Allowance for Loss on Accounts Receivable

Debit 1329 Allowance for Loss on Taxes Receivable

Debit 1349 Allowance for Loss on Interest Receivable

Debit 1359 Allowance for Loss on Loans Receivable

Debit 1369 Allowance for Loss on Penalties, Fines, and Administrative
Fees Receivable

Debit 1399 Allowance for Subsidy

Debit 5730 Financing Sources Transferred Out Without Reimbursement

> Credit 1310 Accounts Receivable
>
> Credit 1320 Employment Benefit Contributions Receivable
>
> Credit 1325 Taxes Receivable
>
> Credit 1330 Receivable for Transfers of Currently Invested Balances
>
> Credit 1335 Expenditure Transfers Receivable
>
> Credit 1340 Interest Receivable
>
> Credit 1350 Loans Receivable
>
> Credit 1360 Penalties, Fines, and Administrative Fees Receivable

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

without reimbursement.

**Comment:** Refer to USSGL TCs-E508, E512, and E514.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1519 Operating Materials and Supplies - Allowance

Debit 1529 Inventory - Allowance

Debit 1549 Forfeited Property - Allowance

Debit 1559 Foreclosed Property - Allowance

Debit 1569 Commodities - Allowance

Debit 1599 Other Related Property - Allowance

Debit 1719 Accumulated Depreciation on Improvements to Land

Debit 1739 Accumulated Depreciation on Buildings, Improvements, and
Renovations

Debit 1749 Accumulated Depreciation on Other Structures and Facilities

Debit 1759 Accumulated Depreciation on Equipment

Debit 1819 Accumulated Depreciation on Assets Under Capital Lease

Debit 1829 Accumulated Amortization on Leasehold Improvements

Debit 1839 Accumulated Amortization on Internal-Use Software

Debit 1849 Allowance for Depletion

Debit 1899 Accumulated Depreciation on Other General Property, Plant,
and Equipment

Debit 5730 Financing Sources Transferred Out Without Reimbursement

Credit 1511 Operating Materials and Supplies Held for Use

Credit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Credit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

> Credit 1514 Operating Materials and Supplies Held for Repair
>
> Credit 1521 Inventory Purchased for Resale
>
> Credit 1522 Inventory Held in Reserve for Future Sale
>
> Credit 1523 Inventory Held for Repair
>
> Credit 1524 Inventory - Excess, Obsolete, and Unserviceable
>
> Credit 1525 Inventory - Raw Materials
>
> Credit 1526 Inventory - Work-in-Process
>
> Credit 1527 Inventory - Finished Goods
>
> Credit 1531 Seized Monetary Instruments
>
> Credit 1541 Forfeited Property Held for Sale
>
> Credit 1542 Forfeited Property Held for Donation or Use
>
> Credit 1551 Foreclosed Property
>
> Credit 1561 Commodities Held Under Price Support and Stabilization
> Support Programs
>
> Credit 1571 Stockpile Materials Held in Reserve
>
> Credit 1572 Stockpile Materials Held for Sale
>
> Credit 1591 Other Related Property
>
> Credit 1711 Land and Land Rights
>
> Credit 1712 Improvements to Land
>
> Credit 1720 Construction-in-Progress
>
> Credit 1730 Buildings, Improvements, and Renovations
>
> Credit 1740 Other Structures and Facilities
>
> Credit 1750 Equipment
>
> Credit 1810 Assets Under Capital Lease
>
> Credit 1820 Leasehold Improvements
>
> Credit 1830 Internal-Use Software
>
> Credit 1832 Internal-Use Software in Development
>
> Credit 1840 Other Natural Resources
>
> Credit 1890 Other General Property, Plant, and Equipment
>
> Credit 1990 Other Assets

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

**Comment:** Refer to USSGL TCs-E508, E510, and E514.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1611 Discount on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

Debit 1613 Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the

Bureau of the Public Debt

Debit 1618 Market Adjustment - Investments

Debit 1621 Discount on Securities Other Than the Bureau of the Public
Debt Securities

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the Bureau of the

Public Debt Securities

Debit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt

Debit 1638 Market Adjustment - Investments in U.S. Treasury Zero Coupon
Bonds

Debit 1639 Contra Market Adjustment - Investments in U.S. Treasury Zero
Coupon Bonds

Debit 5730 Financing Sources Transferred Out Without Reimbursement

> Credit 1610 Investments in U.S. Treasury Securities Issued by the
> Bureau of the Public
>
> Debt
>
> Credit 1612 Premium on U.S. Treasury Securities Issued by the Bureau
> of the Public Debt
>
> Credit 1613 Amortization of Discount and Premium on U.S. Treasury
> Securities Issued
>
> by the Bureau of the Public Debt
>
> Credit 1618 Market Adjustment - Investments
>
> Credit 1620 Investments in Securities Other Than the Bureau of the
> Public Debt Securities
>
> Credit 1622 Premium on Securities Other Than the Bureau of the Public
> Debt Securities
>
> Credit 1623 Amortization of Discount and Premium on Securities Other
> Than the
>
> Bureau of the Public Debt Securities
>
> Credit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by
> the Bureau of
>
> the Public Debt
>
> Credit 1633 Amortization of Discount on U.S. Treasury Zero Coupon
> Bonds Issued by
>
> the Bureau of the Public Debt
>
> Credit 1638 Market Adjustment - Investments in U.S. Treasury Zero
> Coupon Bonds
>
> Credit 1639 Contra Market Adjustment - Investments in U.S. Treasury
> Zero Coupon
>
> Bonds
>
> Credit 1690 Other Investments

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

**Comment:** Refer to USSGL TCs-E508, E510, and E512.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2150 Payable for Transfers of Currently Invested Balances

Debit 2155 Expenditure Transfers Payable

Debit 2170 Subsidy Payable to the Financing Account

Debit 2180 Loan Guarantee Liability

Debit 2220 Unfunded Leave

Debit 2225 Unfunded FECA Liability

Debit 2290 Other Unfunded Employment Related Liability

Debit 2310 Liability for Advances and Prepayments

Debit 2510 Principal Payable to the Bureau of the Public Debt

Debit 2520 Principal Payable to the Federal Financing Bank

Debit 2610 Actuarial Pension Liability

Debit 2620 Actuarial Health Insurance Liability

Debit 2630 Actuarial Life Insurance Liability

Debit 2650 Actuarial FECA Liability

Debit 2690 Other Actuarial Liabilities

Debit 2910 Prior Liens Outstanding on Acquired Collateral

Debit 2920 Contingent Liabilities

Debit 2940 Capital Lease Liability

Debit 2950 Liability for Subsidy Related to Undisbursed Loans

Debit 2960 Accounts Payable from Canceled Appropriations

Debit 2970 Resources Payable to Treasury

Debit 2990 Other Liabilities Without Related Budgetary Obligations

Debit 2995 Estimated Cleanup Cost Liability

> Credit 5730 Financing Sources Transferred Out Without Reimbursement

E602 To record inventory or operating materials and supplies acquired
through exchange of nonmonetary assets.

> **Comment:** An entity receiving assets of greater value than those
> exchanged recognizes a gain and an entity receiving assets of lesser
> value recognizes a loss.

**Reference:** USSGL implementation guidance; FASAB SFFAS No. 3,
"Accounting for Inventory and Related Property"

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use (new fair
market value)

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1523 Inventory Held for Repair

> Debit 1524 Inventory - Excess, Obsolete, and Unserviceable
>
> Debit 1525 Inventory - Raw Materials

Debit 1526 Inventory - Work-in-Process

Debit 1527 Inventory - Finished Goods

Debit 7210 Losses on Disposition of Assets - Other

Credit 1511 Operating Materials and Supplies Held for Use (old book
value)

Credit 1521 Inventory Purchased for Resale

Credit 7110 Gains on Disposition of Assets - Other

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

reimbursement.

**Comment:** Refer to USSGL TCs-E606, E608, and E610.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1310 Accounts Receivable

Debit 1320 Employment Benefit Contributions Receivable

Debit 1325 Taxes Receivable

Debit 1330 Receivable for Transfers of Currently Invested Balances

Debit 1335 Expenditure Transfer Receivable

Debit 1340 Interest Receivable

Debit 1350 Loans Receivable

Debit 1360 Penalties, Fines, and Administrative Fees Receivable

> Credit 1319 Allowance for Loss on Accounts Receivable

Credit 1329 Allowance for Loss on Taxes Receivable

> Credit 1349 Allowance for Loss on Interest Receivable
>
> Credit 1359 Allowance for Loss on Loans Receivable
>
> Credit 1369 Allowance for Loss on Penalties, Fines, and Administrative
> Fees Receivable

Credit 1399 Allowance for Subsidy

> Credit 5720 Financing Sources Transferred In Without Reimbursement

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

**Comment:** Refer to USSGL TCs-E604, E608, and E610.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances
>
> **Budgetary Entry**

None

**Proprietary Entry**

Debit 1511 Operating Materials and Supplies Held for Use

Debit 1512 Operating Materials and Supplies Held in Reserve for Future
Use

Debit 1513 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable

Debit 1514 Operating Materials and Supplies Held for Repair

Debit 1521 Inventory Purchased for Resale

Debit 1522 Inventory Held in Reserve for Future Sale

Debit 1523 Inventory Held for Repair

Debit 1524 Inventory - Excess, Obsolete, and Unserviceable

Debit 1525 Inventory - Raw Materials

Debit 1526 Inventory - Work-in-Process

Debit 1527 Inventory - Finished Goods

Debit 1531 Seized Monetary Instruments

Debit 1541 Forfeited Property Held for Sale

Debit 1542 Forfeited Property Held for Donation or Use

Debit 1551 Foreclosed Property

Debit 1561 Commodities Held Under Price Support and Stabilization
Support Programs

Debit 1571 Stockpile Materials Held in Reserve

Debit 1572 Stockpile Materials Held for Sale

Debit 1591 Other Related Property

Debit 1711 Land and Land Rights

Debit 1712 Improvements to Land

Debit 1720 Construction-in-Progress

Debit 1730 Buildings, Improvements, and Renovations

Debit 1740 Other Structures and Facilities

Debit 1750 Equipment

Debit 1810 Assets Under Capital Lease

Debit 1820 Leasehold Improvements

Debit 1830 Internal-Use Software

Debit 1832 Internal-Use Software in Development

Debit 1840 Other Natural Resources

Debit 1890 Other General Property, Plant, and Equipment

Debit 1990 Other Assets

> Credit 1519 Operating Materials and Supplies - Allowance
>
> Credit 1529 Inventory - Allowance
>
> Credit 1549 Forfeited Property - Allowance
>
> Credit 1559 Foreclosed Property - Allowance
>
> Credit 1569 Commodities - Allowance
>
> Credit 1599 Other Related Property - Allowance

Credit 1719 Accumulated Depreciation on Improvements to Land

> Credit 1739 Accumulated Depreciation on Buildings, Improvements, and
> Renovations
>
> Credit 1749 Accumulated Depreciation on Other Structures and
> Facilities
>
> Credit 1759 Accumulated Depreciation on Equipment
>
> Credit 1819 Accumulated Depreciation on Assets Under Capital Lease
>
> Credit 1829 Accumulated Amortization on Leasehold Improvements
>
> Credit 1839 Accumulated Amortization on Internal-Use Software
>
> Credit 1849 Allowance for Depletion

Credit 1899 Accumulated Depreciation on Other General Property, Plant,

and Equipment

> Credit 5720 Financing Sources Transferred In Without Reimbursement

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

**Comment:** Refer to USSGL TCs-E604, E606, and E610.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

**Budgetary Entry**

None

**Proprietary Entry**

Debit 1610 Investments in U.S. Treasury Securities Issued by the Bureau
of the Public Debt

Debit 1612 Premium on U.S. Treasury Securities Issued by the Bureau of
the Public Debt

Debit 1613 Amortization of Discount and Premium on U.S. Securities
Issued by the Bureau of

the Public Debt

Debit 1618 Market Adjustment - Investments

Debit 1620 Investments in Securities Other Than the Bureau of the Public
Debt Securities

Debit 1622 Premium on Securities Other Than the Bureau of the Public
Debt Securities

Debit 1623 Amortization of Discount and Premium on Securities Other Than
the Bureau of the

Public Debt Securities

Debit 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public

Debt

Debit 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by the

Bureau of the Public Debt

Debit 1638 Market Adjustment - Investments in U.S. Treasury Zero Coupon
Bonds

Debit 1639 Contra Market Adjustment - Investments in U.S. Treasury Zero
Coupon Bonds

Debit 1690 Other Investments

> Credit 1611 Discount on U.S. Treasury Securities Issued by the Bureau
> of the Public
>
> Debt
>
> Credit 1613 Amortization of Discount and Premium on U.S. Treasury
> Securities Issued
>
> by the Bureau of the Public Debt
>
> Credit 1618 Market Adjustment - Investments
>
> Credit 1621 Discount on Securities Other Than the Bureau of the Public
> Debt
>
> Securities
>
> Credit 1623 Amortization of Discount and Premium on Securities
> Investments Other
>
> Than the Bureau of the Public Debt Securities
>
> Credit 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the
> Bureau of the
>
> Public Debt
>
> Credit 1638 Market Adjustment - Investments in U.S. Treasury Zero
> Coupon Bonds
>
> Credit 1639 Contra Market Adjustment - Investments in U.S. Treasury
> Zero Coupon
>
> Bonds
>
> Credit 5720 Financing Sources Transferred In Without Reimbursement

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

**Comment:** Refer to USSGL TCs-E604, E606, and E608.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations; Transfer of
> Current-Year Authority; Transfer of Prior-Year Balances; Transfer of
> USSGL Account 4225; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

Debit 5720 Financing Sources Transferred In Without Reimbursement

> Credit 2150 Payable for Transfers of Currently Invested Balances
>
> Credit 2155 Expenditure Transfers Payable
>
> Credit 2170 Subsidy Payable to the Financing Account
>
> Credit 2180 Loan Guarantee Liability
>
> Credit 2220 Unfunded Leave
>
> Credit 2225 Unfunded FECA Liability
>
> Credit 2290 Other Unfunded Employment Related Liability
>
> Credit 2310 Liability for Advances and Prepayments
>
> Credit 2510 Principal Payable to the Bureau of the Public Debt
>
> Credit 2520 Principal Payable to the Federal Financing Bank
>
> Credit 2610 Actuarial Pension Liability
>
> Credit 2620 Actuarial Health Insurance Liability
>
> Credit 2630 Actuarial Life Insurance Liability
>
> Credit 2650 Actuarial FECA Liability
>
> Credit 2690 Other Actuarial Liabilities
>
> Credit 2910 Prior Liens Outstanding on Acquired Collateral
>
> Credit 2920 Contingent Liabilities
>
> Credit 2940 Capital Lease Liability
>
> Credit 2950 Liability for Subsidy Related to Undisbursed Loans
>
> Credit 2960 Accounts Payable from Canceled Appropriations
>
> Credit 2970 Resources Payable to Treasury
>
> Credit 2990 Other Liabilities Without Related Budgetary Obligations
>
> Credit 2995 Estimated Cleanup Cost Liability

**F100 -- F299 YEAREND - Preclosing Entries**

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

> **Comment:** Balance in anticipated accounts must be zero at yearend.
> Reverse for the receiving agency.

**Budgetary Entry**

Debit 4160 Anticipated Transfers - Current-Year Authority

Debit 4180 Anticipated Transfers - Prior-Year Balances

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

F106 To record the reductions of resources to match obligations in
permanent indefinite funds via FMS 2108: Yearend Closing Statement (no
warrant).

> **Comment:** To record as an adjusting entry before preparing the
> preclosing trial balance. Do not process this transaction with USSGL
> TC-F108 unless indefinite authority needs further adjusting.

**Reference:** USSGL implementation guidance; FACTS II Indefinite
No-Year

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4391 Adjustments to Indefinite No-Year Authority

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

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

Closing Statement (no warrant).

**Comment:** To record as an adjusting entry before preparing the
preclosing trial balance.

**Budgetary Entry**

Debit 4391 Adjustments to Indefinite No-Year Authority

> Credit 4450 Unapportioned Authority
>
> Credit 4510 Apportionments
>
> Credit 4610 Allotments - Realized Resources
>
> Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3101 Unexpended Appropriations - Appropriations Received

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

**Comment:** Do not process this transaction unless indefinite authority
needs further adjusting.

Reverse entry for an increase.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4111 Debt Liquidation Appropriations

Credit 4118 Reestimated Loan Subsidy Appropriation

Credit 4119 Other Appropriations Realized

**Proprietary Entry**

Debit 3101 Unexpended Appropriations - Appropriations Received

Credit 1010 Fund Balance With Treasury

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

> **Comment:** For expiring accounts only. To record as an adjusting
> entry before preparing the preclosing trial balance.

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4221 Unfilled Customer Orders Without Advance

**Proprietary Entry**

None

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

> **Comment:** For expiring accounts only. To record as an adjusting
> entry before preparing the preclosing trial balance.

**Budgetary Entry**

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4222 Unfilled Customer Orders With Advance

**Proprietary Entry**

Debit 2310 Liability for Advances and Prepayments

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Process when both TAFS are expiring. This transaction
complies with the Economy Act and OMB

Circular No. A-11, Section 20 (2004).

**Reference:** USSGL implementation guidance; Economy Act Scenario
(December 2004)

**Budgetary Entry**

Debit 4801 Undelivered Orders - Obligations, Unpaid

Credit 4610 Allotments - Realized Resources

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

F112 To record adjustments for anticipated resources not realized.

> **Comment:** Balance in the anticipated accounts must be zero at
> yearend.

**Budgetary Entry**

Debit 4131 Current-Year Contract Authority Realized

Debit 4141 Current-Year Borrowing Authority Realized

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4590 Apportionments - Anticipated Resources - Programs Subject to
Apportionment

Debit 4690 Anticipated Resources - Programs Exempt From Apportionment

Credit 4032 Estimated Indefinite Contract Authority

Credit 4042 Estimated Indefinite Borrowing Authority

Credit 4060 Anticipated Collections From Non-Federal Sources

Credit 4070 Anticipated Collections From Federal Sources

Credit 4120 Appropriations Anticipated -- Indefinite

Credit 4160 Anticipated Transfers - Current-Year Authority

Credit 4165 Allocations of Authority - Anticipated From Invested
Balances

Credit 4210 Anticipated Reimbursements and Other Income

Credit 4215 Anticipated Appropriation Trust Fund Expenditure Transfers

Credit 4310 Anticipated Recoveries of Prior-Year Obligations

**Proprietary Entry**

None

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

> **Comment:** Unobligated balances for indefinite contract or borrowing
> authority must be zero at yearend.
>
> **Reference:** USSGL implementation guidance; Contract Authority Case
> Studies

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4700 Commitments - Programs Subject to Apportionment

Debit 4720 Commitments - Programs Exempt From Apportionment

> Credit 4133 Decreases to Indefinite Contract Authority

Credit 4143 Decreases to Indefinite Borrowing Authority

**Proprietary Entry**

None

F114 To record adjustments for anticipated reductions not realized.

> **Comment:** Balances are reduced to zero.

**Budgetary Entry**

Debit 4034 Anticipated Adjustments to Contract Authority

Debit 4044 Anticipated Reductions to Borrowing Authority

Debit 4047 Anticipated Transfers to the General Fund of the Treasury

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

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

> **Comment:** Adjust abnormal balances to zero. May impact other
> budgetary status accounts.

**Budgetary Entry**

Debit 4060 Anticipated Collections From Non-Federal Sources

Debit 4070 Anticipated Collections From Federal Sources

Debit 4120 Appropriations Anticipated - Indefinite

Debit 4210 Anticipated Reimbursements and Other Income

Debit 4215 Anticipated Appropriation Trust Fund Expenditure Transfers

Debit 4310 Anticipated Recoveries of Prior-Year Obligations

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

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

**Comment:** Adjust abnormal balances to zero.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Credit 4034 Anticipated Adjustments to Contract Authority

Credit 4044 Anticipated Reductions to Borrowing Authority

Credit 4047 Anticipated Transfers to the General Fund of the Treasury

**Proprietary Entry**

None

F120 To record the cancellation of expired authority and withdraw funds
via FMS 2108: Yearend Closing Statement (no

warrant).

**Comment:** Use only at the end of the 5th year after the authority
expires.

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4350 Canceled Authority

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Use USSGL account 4650 if the authority is expired.

**Reference:** USSGL implementation guidance; Cancellations - Available
Trust or Special Funds With Invested Relationships

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4650 Allotments - Expired Authority

Credit 4356 Cancellation of Appropriation From Invested Balances

**Proprietary Entry**

Debit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 1010 Fund Balance With Treasury

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

**Comment:** Authority canceled early by administrative action.

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Credit 4350 Canceled Authority

**Proprietary Entry**

Debit 3106 Unexpended Appropriations - Adjustments

Credit 1010 Fund Balance With Treasury

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.

**Comment:** Use USSGL account 4650 if the authority is expired.

**Reference:** USSGL implementation guidance; Cancellations - Available
Trust or Special Funds With Invested Relationships

**Budgetary Entry**

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4650 Allotments - Expired Authority

Credit 4357 Cancellation of Appropriated Amounts Receivable From
Invested Trust or Special Funds

**Proprietary Entry**

None

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

**Comment:** See USSGL TC-C142 for original transaction.

**Budgetary Entry**

None

**Proprietary Entry**

Debit 2980 Custodial Liability

Credit 1010 Fund Balance With Treasury

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).

**Reference:** USSGL implementation guidance; Authority Temporarily
Precluded From Obligation

**Budgetary Entry**

Debit 4395 Authority Unavailable for Obligation Pursuant to Public Law -
Temporary

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

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

> **Comment:** Also post the reversal of USSGL TC-B134. Also post USSGL
> TC-F120 to cancel the expired authority and withdraw fund balance. See
> USSGL TC-F130 to reestablish a canceled accounts payable in the
> canceled appropriation. Credit USSGL account 4450 only for partial
> cancellations. See Office of Management and Budget (OMB) Circular No.
> A-11 for additional guidance.

**Reference:** USSGL implementation guidance; Canceled Payables

**Budgetary Entry**

Debit 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders -
Obligations, Recoveries

Credit 4450 Unapportioned Authority

Credit 4650 Allotments - Expired Authority

**Proprietary Entry**

Debit 2110 Accounts Payable

Credit 6100 Operating Expenses/Program Costs

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

**Comment:** Post this transaction concurrently with USSGL TC-F128.
Office of Management and Budget (OMB)

Circular No. A-11 requires agencies to maintain proper general ledger
control for obligations to prevent both

overpayment and over-obligation related to canceled appropriations, and
that anti-deficiency provisions continue to

apply to canceled appropriations. See OMB Circular No. A-11 for
additional guidance.

**Reference:** USSGL implementation guidance; Canceled Payables

**Budgetary Entry**

None

**Proprietary Entry**

Debit 6800 Future Funded Expenses

Credit 2960 Accounts Payable From Canceled Appropriations

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 when the total amount of

current-year receipts is greater than the amount needed to cover
current-year obligations.

> **Comment**: Refer to USSGL TC-F354 if the total amount of
> current-year receipts is not enough to cover current-year obligations.
>
> **Reference:** USSGL implementation guidance; Trust Fund Guide: Trust
> Funds With Balances Precluded From Obligation

**Budgetary Entry**

Debit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

> Credit 4157 Authority Made Available From Receipt or Appropriation
> Balances Previously Precluded From Obligation

### Proprietary Entry

None

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
when the total amount of current-year collections is greater than the
amount needed to cover current-year obligations.

> **Comment**: Refer to USSGL TC-F356 if the total amount of
> current-year receipts is not enough to cover current-year obligations.
>
> **Reference:** USSGL implementation guidance; Trust Fund Guide: Trust
> Funds With Balances Precluded From Obligation

#####  Budgetary Entry

Debit 4398 Offsetting Collections Temporarily Precluded From Obligation

> Credit 4158 Authority Made Available From Offsetting Collection
> Balances Previously Precluded From
>
> Obligation

### Proprietary Entry

None

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.

> **Comment**: Unrealized holding gains and losses are excluded from
> earnings and reported as a separate component of shareholders' equity.
>
> **Reference:** USSGL implementation guidance; Investments Not Held to
> Maturity

#####  Budgetary Entry

None

### Proprietary Entry

Debit 1618 Market Adjustment - Investments

Credit 7180 Unrealized Gains

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.

**Comment:** Unrealized holding gains and losses are included in
earnings.

**Reference:** USSGL implementation guidance; Investments Not Held to
Maturity

### Budgetary Entry

None

**Proprietary Entry**

Debit 7280 Unrealized Losses

Credit 1618 Market Adjustment - Investments

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

Treasury.

**Comment:** If the zero coupon bond is reported at market value on the
Balance Sheet, USSGL account 7180,

"Unrealized Gains" may be used in place of USSGL account 1639. If the
market value decreases, use

USSGL account 7280, "Unrealized Losses." Reverse this entry at the time
of sale or maturity.

**Reference:** USSGL implementation guidance; Zero Coupon Bond
Investments

### Budgetary Entry

Debit 4114 Appropriated Trust or Special Fund Receipts

Credit 4394 Receipts Unavailable for Obligation Upon Collection

**Proprietary Entry**

Debit 1638 Market Adjustment - Investments in U.S. Treasury Zero Coupon
Bonds

Credit 1639 Contra Market Adjustment - Investments in U.S. Treasury Zero
Coupon Bonds

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

**Comment:** To record as an adjusting entry before preparing the
preclosing trial balance. Post this

transaction prior to posting USSGL TC-F120, which cancels expired
authority.

**Reference:** USSGL implementation guidance; Expired and Canceled
Authority

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4251 Reimbursements and Other Income Earned - Receivable

**Proprietary Entry**

Debit 5200 Revenue From Services Provided

Credit 1310 Accounts Receivable

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.

**Comment:** Record as an adjusting entry before preparing the
preclosing trial balance.

**Budgetary Entry**

Debit 4650 Allotments - Expired Authority

Credit 4355 Cancellation of Appropriation From Unavailable Receipts

**Proprietary Entry**

Debit 5745 Appropriated Earmarked Receipts Transferred Out

Credit 1010 Fund Balance With Treasury

**F300 -- F499 YEAREND - Closing Entries**

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

**Comment:** Also post USSGL TC-F390 to record the closing of canceled
authority for partial cancellations.

**Reference:** USSGL implementation guidance; Accounting for Partial
Cancellation - No-Year TAFS With "Definite Authority"

**Memorandum Entry**

Debit 8102 Offset for Partial Authority Cancellation

Credit 8101 Partial Authority Cancellation

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

**Budgetary Entry**

Debit 4129 Amounts Appropriated From Specific Invested TAFS -
Transfers-Out

Debit 4130 Appropriation To Liquidate Contract Authority Withdrawn

Debit 4146 Actual Repayments of Debt, Current-Year Authority

Debit 4147 Actual Repayments of Debt, Prior-Year Balances

Debit 4151 Actual Capital Transfers to the General Fund of the Treasury,
Current-Year Authority

Debit 4152 Actual Capital Transfers to the General Fund of the Treasury,
Prior-Year Balances

Debit 4167 Allocations of Realized Authority - Transferred From Invested
Balances

Debit 4170 Transfers - Current-Year Authority

Debit 4173 Nonallocation Transfers of Invested Balances - Transferred

Debit 4175 Allocation Transfers of Current-Year Authority for
Noninvested Accounts

Debit 4176 Allocation Transfers of Prior-Year Balances

Debit 4190 Transfers - Prior-Year Balances

Debit 4191 Balance Transfers - Extension of Availability Other Than
Reappropriations

Debit 4192 Balance Transfers - Unexpired to Expired

Debit 4195 Transfer of Obligated Balances

**Debit 4201 Total Actual Resources - Collected**

Debit 4355 Cancellation of Appropriation From Unavailable Receipts

Debit 4356 Cancellation of Appropriation From Invested Balances

Debit 4387 Temporary Reduction of Appropriation From Unavailable
Receipts, New Budget Authority

Debit 4388 Temporary Reduction of Appropriation From Unavailable
Receipts, Prior-Year Balances

Debit 4391 Adjustments to Indefinite No-Year Authority

Debit 4392 Permanent Reduction - New Budget Authority

Debit 4393 Permanent Reduction - Prior-Year Balances

Credit 4111 Debt Liquidation Appropriations

Credit 4112 Liquidation of Deficiency - Appropriations

Credit 4114 Appropriated Trust or Special Fund Receipts

Credit 4115 Loan Subsidy Appropriation

Credit 4117 Loan Administrative Expense Appropriation

Credit 4118 Reestimated Loan Subsidy Appropriation

Credit 4119 Other Appropriations Realized

Credit 4125 Loan Modification Adjustment Transfer Appropriation

> Credit 4128 Amounts Appropriated From Specific Invested TAFS -
> Transfers-In
>
> Credit 4138 Appropriation To Liquidate Contract Authority

Credit 4148 Resources Realized From Borrowing Authority

Credit 4150 Reappropriations

Credit 4167 Allocations of Realized Authority - Transferred From
Invested Balances

Credit 4170 Transfers - Current-Year Authority

Credit 4173 Nonallocation Transfers of Invested Balances - Transferred

Credit 4175 Allocation Transfers of Current-Year Authority for
Noninvested Accounts

Credit 4176 Allocation Transfers of Prior-Year Balances

Credit 4190 Transfers - Prior-Year Balances

Credit 4191 Balance Transfers - Extension of Availability Other Than
Reappropriations

Credit 4192 Balance Transfers - Unexpired to Expired

Credit 4195 Transfer of Obligated Balances

**Credit 4201 Total Actual Resources - Collected**

Credit 4212 Liquidation of Deficiency - Offsetting Collections

Credit 4252 Reimbursements and Other Income Earned - Collected

Credit 4255 Appropriation Trust Fund Expenditure Transfers - Collected

Credit 4260 Actual Collections of "governmental-type" Fees

Credit 4261 Actual Collections of Business-Type Fees

Credit 4262 Actual Collections of Loan Principal

Credit 4263 Actual Collections of Loan Interest

Credit 4264 Actual Collections of Rent

Credit 4265 Actual Collections From Sale of Foreclosed Property

Credit 4266 Other Actual Business-Type Collections From Non-Federal
Sources

Credit 4267 Other Actual "governmental-type" Collections From
Non-Federal Sources

Credit 4271 Actual Program Fund Subsidy Collected

Credit 4273 Interest Collected From Treasury

Credit 4275 Actual Collections From Liquidating Fund

Credit 4276 Actual Collections From Financing Fund

Credit 4277 Other Actual Collections - Federal

Credit 4391 Adjustments to Indefinite No-Year Authority

**Proprietary Entry**

None

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

**Budgetary Entry**

Debit 4132 Substitution of Contract Authority

Debit 4133 Decreases to Indefinite Contract Authority

Debit 4134 Contract Authority Withdrawn

Debit 4135 Contract Authority Liquidated

**Debit 4139 Contract Authority Carried Forward**

Debit 4392 Permanent Reduction - New Budget Authority

Debit 4393 Permanent Reduction - Prior-Year Balances

Credit 4131 Current-Year Contract Authority Realized

**Credit 4139 Contract Authority Carried Forward**

**Proprietary Entry**

None

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

**Budgetary Entry**

Debit 4140 Substitution of Borrowing Authority

Debit 4143 Decreases to Indefinite Borrowing Authority

Debit 4144 Borrowing Authority Withdrawn

Debit 4145 Borrowing Authority Converted to Cash

**Debit 4149 Borrowing Authority Carried Forward**

Debit 4392 Permanent Reduction - New Budget Authority

Debit 4393 Permanent Reduction - Prior-Year Balances

Credit 4141 Current-Year Borrowing Authority Realized

**Credit 4149 Borrowing Authority Carried Forward**

**Proprietary Entry**

None

F308 To record the closing of unobligated balances in programs subject
to apportionment to unapportioned authority

for unexpired multi-year and no-year funds.

**Budgetary Entry**

Debit 4420 Unapportioned Authority - Pending Rescission

Debit 4430 Unapportioned Authority - OMB Deferral

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4630 Funds Not Available for Commitment/Obligation

Debit 4700 Commitments - Programs Subject to Apportionment

**Credit 4450 Unapportioned Authority**

**Proprietary Entry**

None

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

for unexpired multi-year and no-year funds.

**Budgetary Entry**

Debit 4720 Commitments - Programs Exempt From Apportionment

**Credit 4620 Unobligated Funds Exempt From Apportionment**

**Proprietary Entry**

None

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

**Budgetary Entry**

Debit 4420 Unapportioned Authority - Pending Rescission

Debit 4430 Unapportioned Authority - OMB Deferral

Debit 4450 Unapportioned Authority

Debit 4510 Apportionments

Debit 4610 Allotments - Realized Resources

Debit 4620 Unobligated Funds Exempt From Apportionment

Debit 4630 Funds Not Available for Commitment/Obligation

Debit 4700 Commitments - Programs Subject to Apportionment

Debit 4720 Commitments - Programs Exempt From Apportionment

**Credit 4650 Allotments - Expired Authority**

**Proprietary Entry**

None

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

**Budgetary Entry**

Debit 4902 Delivered Orders - Obligations, Paid

**Credit 4201 Total Actual Resources - Collected**

**Proprietary Entry**

None

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.

**Comment:** See USSGL TC-318 for authority from offsetting collections.

**Reference:** USSGL implementation guidance; Authority Temporarily
Precluded From Obligation

**Budgetary Entry**

Debit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

Credit 4157 Authority Made Available From Receipt or Appropriation
Balances Previously Precluded

From Obligation

**Proprietary Entry**

None

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

**Comment:** See USSGL TC-316 for authority other than offsetting
collections.

**Reference:** USSGL implementation guidance; Authority Temporarily
Precluded From Obligation

**Budgetary Entry**

Debit 4398 Offsetting Collections Temporarily Precluded From Obligation

Credit 4158 Authority Made Available From Offsetting Collection Balances
Previously Precluded From

Obligation

**Proprietary Entry**

None

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

> **Comment:** See USSGL TC-F314 for closing of paid delivered orders.
> Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

Debit 4982 Upward Adjustments of Prior-Year Delivered Orders -
Obligations, Paid

Credit 4902 Delivered Orders - Obligations, Paid

**Proprietary Entry**

None

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

> **Comment:** See USSGL TC-F314 for closing of paid delivered orders.
> Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

Debit 4902 Delivered Orders - Obligations, Paid

> Credit 4972 Downward Adjustments of Prior-Year Paid Delivered Orders -
> Obligations, Refunds Collected

**Proprietary Entry**

None

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

> **Comment:** Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

Debit 4931 Delivered Orders - Obligations Transferred, Unpaid

Debit 4981 Upward Adjustments of Prior-Year Delivered Orders -
Obligations, Unpaid

**Credit 4901 Delivered Orders - Obligations, Unpaid**

**Proprietary Entry**

None

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

> **Comment:** Prior-year adjustments are used only in year 2 and later.

### 

**Budgetary Entry**

### Debit 4901 Delivered Orders - Obligations, Unpaid

Credit 4931 Delivered Orders - Obligations Transferred, Unpaid

> Credit 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders
> -
>
> Obligations, Recoveries

**Proprietary Entry**

None

F326 To record the closing of upward adjustments and transfers to
undelivered orders - obligations prepaid and advanced. **Comment:**
Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

Debit 4832 Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

> Debit 4882 Upward Adjustment of Prior-Year Undelivered Orders -
> Obligations,
>
> Prepaid/Advanced

**Credit 4802** **Undelivered Orders - Obligations, Prepaid/Advanced**

**Proprietary Entry**

None

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

> **Comment:** Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

**Debit 4802 Undelivered Orders - Obligations, Prepaid/Advanced**

Credit 4832 Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

Credit 4872 Downward Adjustments of Prior-Year Prepaid/Advanced

> Undelivered Orders - Obligations, Refunds Collected

**Proprietary Entry**

None

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

> **Comment:** Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

Debit 4831 Undelivered Orders - Obligations Transferred, Unpaid

Debit 4881 Upward Adjustments of Prior-Year Undelivered Orders -

> Obligations, Unpaid

**Credit 4801 Undelivered Orders - Obligations, Unpaid**

**Proprietary Entry**

None

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

> **Comment:** Prior-year adjustments are used only in year 2 and later.

**Budgetary Entry**

**Debit 4801 Undelivered Orders - Obligations, Unpaid**

Credit 4831 Undelivered Orders - Obligations Transferred, Unpaid

Credit 4871 Downward Adjustments of Prior-Year Unpaid Undelivered

> Orders - Obligations, Recoveries

**Proprietary Entry**

None

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

> **Budgetary Entry**

**Debit 4320 Adjustments for Changes in Prior-Year Allocations of
Budgetary Resources**

Debit 4397 Receipts and Appropriations Temporarily Precluded From
Obligations

Debit 4450 Unapportioned Authority

**Credit 4320 Adjustments for Changes in Prior-Year Allocations of
Budgetary Resources**

Credit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

Credit 4450 Unapportioned Authority

**Proprietary Entry**

None

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

**Budgetary Entry**

None

**Proprietary Entry**

**Debit 3310 Cumulative Results of Operations**

Debit 5100 Revenue From Goods Sold

Debit 5200 Revenue From Services Provided

Debit 5310 Interest Revenue - Other

Debit 5311 Interest Revenue - Investments

Debit 5312 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 5320 Penalties, Fines, and Administrative Fees Revenue

Debit 5400 Benefit Program Revenue

Debit 5500 Insurance and Guarantee Premium Revenue

Debit 5600 Donated Revenue - Financial Resources

Debit 5610 Donated Revenue - Nonfinancial Resources

Debit 5700 Expended Appropriations

Debit 5708 Expended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors

Debit 5709 Expended Appropriations - Prior-Period Adjustments Due to
Changes in Accounting Principles

Debit 5720 Financing Sources Transferred In Without Reimbursement

Debit 5740 Appropriated Earmarked Receipts Transferred In

Debit 5750 Expenditure Financing Sources - Transfers-In

Debit 5755 Nonexpenditure Financing Sources - Transfers-In

Debit 5780 Imputed Financing Sources

Debit 5790 Other Financing Sources

Debit 5800 Tax Revenue Collected

Debit 5801 Tax Revenue Accrual Adjustment

Debit 5900 Other Revenue

Debit 6190 Contra Bad Debt Expense - Incurred for Others

Debit 6199 Adjustment to Subsidy Expense

Debit 6600 Applied Overhead

Debit 6610 Cost Capitalization Offset

Debit 6790 Other Expenses Not Requiring Budgetary Resources

**Credit 3310 Cumulative Results of Operations**

Credit 5109 Contra Revenue for Goods Sold

Credit 5209 Contra Revenue for Services Provided

Credit 5317 Contra Revenue for Interest Revenue - Loans Receivable

Credit 5318 Contra Revenue for Interest Revenue - Investments

Credit 5319 Contra Revenue for Interest Revenue - Other

Credit 5329 Contra Revenue for Penalties, Fines, and Administrative Fees

Credit 5409 Contra Revenue for Benefit Program Revenue

Credit 5509 Contra Revenue for Insurance and Guarantee Premium Revenue

Credit 5609 Contra Revenue for Donations - Financial Resources

Credit 5619 Contra Donated Revenue - Nonfinancial Resources

> Credit 5700 Expended Appropriations
>
> Credit 5708 Expended Appropriations - Prior-Period Adjustments Due to
> Corrections of Errors
>
> Credit 5709 Expended Appropriations - Prior-Period Adjustments Due to
> Changes in Accounting
>
> Principles

Credit 5730 Financing Sources Transferred Out Without Reimbursement

Credit 5745 Appropriated Earmarked Receipts Transferred Out

Credit 5760 Expenditure Financing Sources - Transfers-Out

Credit 5765 Nonexpenditure Financing Sources - Transfers-Out

Credit 5790 Other Financing Sources

Credit 5799 Adjustment of Appropriations Used

Credit 5809 Contra Revenue for Taxes

> Credit 5890 Tax Revenue Refunds

Credit 5909 Contra Revenue for Other Revenue

Credit 5990 Collections for Others

Credit 5991 Accrued Collections for Others

Credit 6100 Operating Expenses/Program Costs

> Credit 6310 Interest Expenses on Borrowing From the Bureau of the
> Public Debt and/or the

Federal Financing Bank

Credit 6320 Interest Expenses on Securities

Credit 6330 Other Interest Expenses

Credit 6400 Benefit Expense

Credit 6500 Cost of Goods Sold

Credit 6710 Depreciation, Amortization, and Depletion

Credit 6720 Bad Debt Expense

Credit 6730 Imputed Costs

Credit 6790 Other Expenses Not Requiring Budgetary Resources

Credit 6800 Future Funded Expenses

Credit 6850 Employer Contributions to Employee Benefit Programs Not
Requiring Current-Year Budget

Authority (Unobligated)

Credit 6900 Nonproduction Costs

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

**Budgetary Entry**

None

**Proprietary Entry**

Debit 7110 Gains on Disposition of Assets - Other

Debit 7111 Gains on Disposition of Investments

Debit 7112 Gains on Disposition of Borrowings

Debit 7180 Unrealized Gains

Debit 7190 Other Gains

Debit 7300 Extraordinary Items

Debit 7400 Prior-Period Adjustments Due to Corrections of Errors

Debit 7401 Prior-Period Adjustments Due to Changes in Accounting
Principles

Debit 7600 Changes in Actuarial Liability

**Credit 3310 Cumulative Results of Operations**

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

**Budgetary Entry**

None

**Proprietary Entry**

**Debit 3310 Cumulative Results of Operations**

Credit 7210 Losses on Disposition of Assets - Other

Credit 7211 Losses on Disposition of Investments

Credit 7212 Losses on Disposition of Borrowings

> Credit 7280 Unrealized Losses

Credit 7290 Other Losses

Credit 7300 Extraordinary Items

Credit 7400 Prior-Period Adjustments Due to Corrections of Errors

Credit 7401 Prior-Period Adjustments Due to Changes in Accounting
Principles

Credit 7500 Distribution of Income - Dividend

Credit 7600 Changes in Actuarial Liability

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

**Budgetary Entry**

None

**Proprietary Entry**

**Debit 3100 Unexpended Appropriations - Cumulative**

Debit 3101 Unexpended Appropriations - Appropriations Received

Debit 3102 Unexpended Appropriations - Transfers-In

Debit 3106 Unexpended Appropriations - Adjustments

Debit 3107 Unexpended Appropriations - Used

Debit 3108 Unexpended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors

Debit 3109 Unexpended Appropriations - Prior-Period Adjustments Due to
Changes in Accounting Principles

**Credit 3100 Unexpended Appropriations - Cumulative**

> Credit 3103 Unexpended Appropriations - Transfers-Out

Credit 3106 Unexpended Appropriations - Adjustments

Credit 3107 Unexpended Appropriations - Used

Credit 3108 Unexpended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors

Credit 3109 Unexpended Appropriations - Prior-Period Adjustments Due to
Changes in Accounting

Principles

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

**Comment:** Used to track guaranteed loan level.

**Memorandum Entry**

Debit 8040 Guaranteed Loan Level - Used Authority

**Credit 8010 Guaranteed Loan Level**

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

**Comment:** Prior-year balance of unused authority.

**Memorandum Entry**

Debit 8020 Guaranteed Loan Level - Apportioned

**Credit 8045 Guaranteed Loan Level - Unused Authority**

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

> **Comment:** Tracks outstanding principal of third-party lenders
> reported in the footnotes of the Office of Management and Budget (OMB)
> Form and Content financial statements.

**Memorandum Entry**

Debit 8053 Guaranteed Loan New Disbursements by Lenders

**Credit 8070 Guaranteed Loan Cumulative Disbursements by Lender**

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

> **Comment:** Tracks outstanding principal of third-party lenders
> reported in the footnotes of the Office of Management and Budget (OMB)
> Form and Content financial statements.

**Memorandum Entry**

**Debit 8070 Guaranteed Loan Cumulative Disbursements by Lenders**

Credit 8065 Guaranteed Loan Collections, Defaults, and Adjustments

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

**Memorandum Entry**

Debit 8045 Guaranteed Loan Level - Unused Authority

**Credit 8010 Guaranteed Loan Level**

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
when the total amount of current-year receipts is not enough to cover
current-year obligations.

> **Comment**: Refer to USSGL TC-F132 if the total amount of
> current-year collections is greater than the amount needed to cover
> current-year obligations.
>
> **Reference:** USSGL implementation guidance; Trust Fund Guide; Trust
> Funds With Balances Precluded From Obligation

**Budgetary Entry**

Debit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

> Credit 4157 Authority Made Available From Receipt or Appropriation
> Balances Previously Precluded
>
> From Obligation

#####  Proprietary Entry

None

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 when the total amount of

current-year collections is not enough to cover current-year
obligations.

> **Comment**: Refer to USSGL TC-F134 if the total amount of
> current-year collections is greater than the amount needed to cover
> current-year obligations.
>
> **Reference:** USSGL implementation guidance; Trust Fund Guide; Trust
> Funds With Balances Precluded From Obligation

**Budgetary Entry**

Debit 4398 Offsetting Collections Temporarily Precluded From Obligation

> Credit 4158 Authority Made Available From Offsetting Collection
> Balances Previously Precluded From
>
> Obligation

### Proprietary Entry

### None

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

> **Comment**: Close to USSGL account 4394 if required to reclassify as
> unavailable for obligation upon collection. Close to USSGL account
> 4397 if required to reclassify as receipts and appropriations
> temporarily precluded from obligation.
>
> **Reference:** USSGL implementation guidance; Trust or special fund
> guidance on refunds and recoveries of prior-year obligations.

#  Budgetary Entry

Debit 4399 Special and Trust Fund Refunds and Recoveries Temporarily
Precluded From Obligation

Credit 4394 Receipts Unavailable for Obligation Upon Collection

Credit 4397 Receipts and Appropriations Temporarily Precluded From
Obligation

**Proprietary Entry**

None

F360 To reclassify a temporary reduction/cancellation at yearend.

**Comment:** Use Authority_Type attribute "S" when recording temporary
reductions of spending authority from

> offsetting collections. Record a debit to USSGL 4124 to reclassify a
> reduction/cancellation in an invested TAFS. Return the authority to
> resources at the beginning of the next year by posting USSGL TC-A108.
>
> **Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4124 Amounts Appropriated From Specific Invested TAFS
Reclassified - Payable - Temporary

Reduction/Cancellation

Debit 4382 Temporary Reduction - New Budget Authority

Debit 4383 Temporary Reduction - Prior-Year Balances

> Credit 4384 Temporary Reduction/Cancellation Returned by Appropriation

**Proprietary Entry**

None

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.

**Comment:** Only use this transaction with invested special and trust
TAFS designated by Treasury as available

> for investment where there is a parent and allocation relationship.
> The parent TAFS simultaneously posts USSGL TC-F364.

**Reference:** USSGL implementation guidance; Temporary Reductions

### Budgetary Entry

Debit 4382 Temporary Reduction - New Budget Authority

Debit 4383 Temporary Reduction - Prior-Year Balances

> Credit 4168 Allocations of Realized Authority Reclassified - Authority
> To Be Transferred From Invested
>
> Balances - Temporary Reduction

**Proprietary Entry**

> None

F364 To reclassify a reduction recorded in an invested parent special or
trust Treasury Appropriation Fund Symbol (TAFS), designated by Treasury
as available for investment.

**Comment:** Only use this transaction with invested special and trust
TAFS designated by Treasury as available for

investment where there is a parent and allocation relationship. The
allocation TAFS simultaneously posts USSGL

TC-F362.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4168 Allocations of Realized Authority Reclassified - Authority To
Be Transferred From Invested

Balances - Temporary Reduction

> Credit 4384 Temporary Reduction/Cancellation Returned by Appropriation

**Proprietary Entry**

> None

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

(TAFS), where the corresponding TAFS is invested.

**Comment:** Use this transaction only with specific invested TAFS. For
Treasury-Managed Trust Funds, the Bureau

of the Public Debt simultaneously posts USSGL TC-F368.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

Debit 4382 Temporary Reduction - New Budget Authority

Debit 4383 Temporary Reduction - Prior-Year Balances

> Credit 4123 Amounts Appropriated From Specific Invested TAFS
> Reclassified - Receivable -
>
> Temporary Reduction/Cancellation

**Proprietary Entry**

> None

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

> **Comment:** Only use this transaction with specific invested special
> and trust Treasury Appropriation Fund Symbol (TAFS). The agency TAFS
> simultaneously posts USSGL TC-F366.

**Reference:** USSGL implementation guidance; Temporary Reductions

**Budgetary Entry**

> Debit 4124 Amounts Appropriated From Specific Invested TAFS
> Reclassified - Payable - Temporary
>
> Reduction/Cancellation
>
> Credit 4384 Temporary Reduction/Cancellation Returned by Appropriation

**Proprietary Entry**

> None

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

**Reference:** USSGL implementation guidance; Cancellations - Available
Trust or Special Funds With Invested

Relationships

**Budgetary Entry**

> Debit 4357 Cancellation of Appropriated Amounts Receivable From
> Invested Trust or Special Funds
>
> Credit 4123 Amounts Appropirated From Specific Invested TAFS
> Reclassified - Receivable - Temporary
>
> Reduction/Cancellation

**Proprietary Entry**

> None

F370 To record the closing of memorandum accounts for purchases.

**Reference:** USSGL implementation guidance; Memorandum Accounts for
Current-Year Asset

Activity - Purchases

### Budgetary Entry

Debit 8801 Offset for Purchases of Assets

> Credit 8802 Purchases of Property, Plant, and Equipment
>
> Credit 8803 Purchases of Inventory and Related Property
>
> Credit 8804 Purchases of Assets - Other

### Proprietary Entry

None

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

**Comment**: Reverse this transaction for the receiving entity.

**Reference:** USSGL implementation guidance; Accounting for SSA
Limitation on Administrative Expenses Trust

Fund

**Budgetary Entry**

Debit 4199 Transfer of Expired Expenditure Transfers - Receivable

Credit 4225 Appropriation Trust Fund Expenditure Transfers - Receivable

**Proprietary Entry**

None

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

**Comment:** Reverse this transaction for receiving agency.

**Reference:** USSGL implementation guidance; Transfer of Receivable of
Invested Balances

**Budgetary Entry**

> Debit 4081 Amounts Appropriated From a Specific Treasury-Managed Trust
> Fund TAFS - Receivable -
>
> Transferred
>
> Credit 4126 Amounts Appropriated From Specific Invested TAFS -
> Receivable

# 

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

**Reference:** USSGL implementation guidance; Transfer of Receivable of
Invested Balances

**Budgetary Entry**

Debit 4082 Allocations of Realized Authority - To Be Transferred From
Invested Balances - Transferred

Credit 4166 Allocations of Realized Authority - To Be Transferred From
Invested Balances

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

**Reference:** USSGL implementation guidance; Transfer of Receivable of
Invested Balances

**Budgetary Entry**

Debit 4083 Transfers - Current-Year Authority - Receivable - Transferred

Credit 4171 Non-Allocation Transfers of Invested Balances - Receivable

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations

**Budgetary Entry**

Debit 4230 Unfilled Customer Orders Without Advance - Transferred

> Credit 4221 Unfilled Customer Orders Without Advance

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations

**Budgetary Entry**

Debit 4231 Unfilled Customer Orders With Advance - Transferred

> Credit 4222 Unfilled Customer Orders With Advance

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

**Reference:** USSGL implementation guidance; Transfer of USSGL Account
4225

**Budgetary Entry**

> Debit 4232 Appropriation Trust Fund Expenditure Transfers -
> Receivable - Transferred
>
> Credit 4225 Appropriations Trust Fund Expenditure Transfers -
> Receivable

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations

**Budgetary Entry**

Debit 4233 Reimbursements and Other Income Earned - Receivable -
Transferred

> Credit 4251 Reimbursements and Other Income Earned - Receivable

# Proprietary Entry

None

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

**Comment:** Reverse this transaction for receiving agency.

> **Reference:** USSGL implementation guidance; Transfer of Spending
> Authority From Offsetting Collections With Obligations

**Budgetary Entry**

Debit 4234 Other Federal Receivables - Transferred

> Credit 4287 Other Federal Receivables

# Proprietary Entry

None

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

**Comment:** Also post F301 to reclassify the balance of partially
canceled authority to memorandum accounts.

> **Reference:** USSGL implementation guidance; Accounting for Partial
> Cancellation - No-Year TAFS With "Definite Authority"

**Budgetary Entry**

Debit 4350 Canceled Authority

> Credit 4201 Total Actual Resources - Collected

# Proprietary Entry

None

**G100 -- G299 MEMORANDUM ENTRIES**

G102 To record guaranteed loan level submitted on the SF 132:
Apportionment and Reapportionment Schedule, for the Office of Management
and Budget (OMB) approval.

**Comment:** Applicable to activity for guaranteed loans.

**Memorandum Entry**

Debit 8010 Guaranteed Loan Level

> Credit 8015 Guaranteed Loan Level - Unapportioned

G104 To record the guaranteed loan level as shown on an approved
apportionment schedule, SF 132: Apportionment and Reapportionment
Schedule.

**Comment:** Applicable to activity for guaranteed loans.

**Memorandum Entry**

Debit 8015 Guaranteed Loan Level - Unapportioned

> Credit 8020 Guaranteed Loan Level - Apportioned

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

**Comment:** Applicable to activity for guaranteed loans.

**Memorandum Entry**

Debit 8020 Guaranteed Loan Level - Apportioned

Credit 8040 Guaranteed Loan Level - Used Authority

G108 To record the disbursement of a loan.

**Comment:** Applicable to activity for guaranteed loans.

**Memorandum Entry**

Debit 8050 Guaranteed Loan Principal Outstanding

Credit 8053 Guaranteed Loan New Disbursements by Lender

G110 To record the repayment of principal from borrowers.

**Comment:** Applicable to activity for guaranteed loans.

**Memorandum Entry**

Debit 8065 Guaranteed Loan Collections, Defaults, and Adjustments

Credit 8050 Guaranteed Loan Principal Outstanding

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

**Comment:** USSGL transactions that reference this transaction: USSGL
TCs-B402, B404, B406, B430, B438, B604,

C132, C134, C136, C138, C414, D132, D134, and G124.

**Reference:** USSGL implementation guidance; Memorandum Accounts for
Current-Year Asset

Activity - Purchases

### Memorandum Entry

Debit 8802 Purchases of Property, Plant, and Equipment

Credit 8801 Offset for Purchases of Assets

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

> **Comment:** USSGL transactions that reference this transaction: USSGL
> TCs-B402, B404, B406, B430, B438, B604, C132, C134, C136, C138, C414,
> D132, D134, and G124.

### Memorandum Entry

Debit 8803 Purchases of Inventory and Related Property

Credit 8801 Offset for Purchases of Assets

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).

**Comment:** USSGL transactions that reference this transaction: USSGL
TCs-B152, B402, B404, B406, B438, B604,

C132, C134, C136, C138, C414, D132, and D134.

### Memorandum Entry

Debit 8804 Purchases of Assets - Other

Credit 8801 Offset for Purchases of Assets

ACCOUNT NUMBER AND TITLE: 1010 FUND BALANCE WITH TREASURY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A104 A492**R** C130 C612          | A106 A518 B128                    |
|                                   |                                   |
| A110 A502 C132 C614               | A112 A526 B128**AP**              |
|                                   |                                   |
| A133**AP** A506 C134 C616         | A132 A530 B129                    |
|                                   |                                   |
| A155 A508 C136 C618               | A133 A538 B130                    |
|                                   |                                   |
| A156 A510 C137 C620               | A134 A542 B136                    |
|                                   |                                   |
| A170 A522 C138 C622               | A136 A546 B138                    |
|                                   |                                   |
| A171 A524 C139 C624               | A146 A712 B150                    |
|                                   |                                   |
| ##### A175 A528 C140 C626         | A169 B102 B308                    |
|                                   |                                   |
| A181 A530**R** C141 C628          | A180 B103 C163                    |
|                                   |                                   |
| A184 A536 C142**AP** C630         | A183 B104 C406                    |
|                                   |                                   |
| A185 A540 C143 C632               | A185**AP** B105 C408              |
|                                   |                                   |
| A186 A544 C146 C634               | A189 B106 C432                    |
|                                   |                                   |
| A188 A704 C148 C636               | A404 B107 D122                    |
|                                   |                                   |
| A189**AP** A708 C152 C638         | A406 B108 D126                    |
|                                   |                                   |
| A195 B123 C154 C640               | A412 B109 D306                    |
|                                   |                                   |
| A198 B125 C158 C646               | A414 B110 D502                    |
|                                   |                                   |
| A199**AP** B127 C172 D104         | A430 B112 D506                    |
|                                   |                                   |
| A202 B150**R** C176 D108          | A432 B114 F106                    |
|                                   |                                   |
| A408 B602 C182 D310               | A434 B116 F108                    |
|                                   |                                   |
| A410 C103 C184 D502**R**          | A440 B118 F110                    |
|                                   |                                   |
| A420 C104 C186 D504               | A442 B119 F120                    |
|                                   |                                   |
| A428 C106 C188 F107               | A464 B120 F121                    |
|                                   |                                   |
| A436 C108 C190 F108**R**          | A466 B121 F122                    |
|                                   |                                   |
| A438 C109 C602                    | A476 B122 F124                    |
|                                   |                                   |
| A444 C112 C604                    | A478 B124 F128**AP**              |
|                                   |                                   |
| A446 C114 C606                    | A484 B124**AP** F146              |
|                                   |                                   |
| A448 C116 C608                    | A486 B126                         |
|                                   |                                   |
| A450 C117 C610                    | A488 B126**AP**                   |
|                                   |                                   |
| A460 C120                         | A490                              |
|                                   |                                   |
| A462 C122                         | A492                              |
|                                   |                                   |
| A472 C124                         | A504                              |
|                                   |                                   |
| A474 C126                         | A512                              |
|                                   |                                   |
| A480                              | A514                              |
|                                   |                                   |
| A482                              |                                   |
+-----------------------------------+-----------------------------------+

R = The USSGL transaction mentions "Reverse" in the description.

AP = The USSGL transaction mentions "Also Post" in the description.

ACCOUNT NUMBER AND TITLE: 1090 FUND BALANCE WITH TREASURY

UNDER A CONTINUING RESOLUTION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A197                              | A198                              |
|                                   |                                   |
| A196**AP**                        | A199**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1110 UNDEPOSITED COLLECTIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C144 D556                         | C144**R** D306                    |
|                                   |                                   |
| C174                              | C146                              |
|                                   |                                   |
| D310                              | C148                              |
|                                   |                                   |
|                                   | C176                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1120 IMPREST FUNDS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D310 D502                           D306 D502**R** D504
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1130 FUNDS HELD BY THE PUBLIC

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A250 C750 C753 D310               | B150**R** D306                    |
|                                   |                                   |
| A251 C751 C754                    | B152 C750                         |
|                                   |                                   |
| B150 C752 C755                    | B154                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1190 OTHER CASH

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C108 D310                         | B140 D506                         |
|                                   |                                   |
| C150                              | D306                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1195 OTHER MONETARY ASSETS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C150 D310                           D306
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1200 FOREIGN CURRENCY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B140 D310                         | B142 D572                         |
|                                   |                                   |
| C192 D574                         | C440 D576                         |
|                                   |                                   |
| C194 D578                         | D306                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1310 ACCOUNTS RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A498 C414 C610 D128               | A195 C137 D306                    |
|                                   |                                   |
| A714 C416 C644 D130               | A499 C138 D408                    |
|                                   |                                   |
| C402 C420 C648 D310               | A502 C139 D576                    |
|                                   |                                   |
| C404**AP** C422 C650 D578         | C106 C140 E508                    |
|                                   |                                   |
| C406 C430 E604                    | C109 C143 F144                    |
|                                   |                                   |
| C410 C438                         | C126**R** C178                    |
|                                   |                                   |
| C412 C440                         | C130 C186                         |
|                                   |                                   |
|                                   | C136 C194                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1319 ALLOWANCE FOR LOSS ON\
ACCOUNTS RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D306 E508                         | D310 D424                         |
|                                   |                                   |
| D408                              | D402 E604                         |
|                                   |                                   |
|                                   | D404                              |
|                                   |                                   |
|                                   | D420                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1320 EMPLOYMENT BENEFIT

CONTRIBUTIONS RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C416 D310                         | A195 E508                         |
|                                   |                                   |
| C420 E604                         | C109                              |
|                                   |                                   |
| C422                              | D306                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1325 TAXES RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C402 D310                         | C143 D410                         |
|                                   |                                   |
| C404**AP** E604                   | D306 E508                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1329 ALLOWANCE FOR LOSS ON TAXES

RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D306 D410 E508                      D310 D402 D424 E604
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1330 RECEIVABLE FOR TRANSFERS OF

CURRENTLY INVESTED BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A173 A416 E604                    | A175 A422 A452 A536               |
|                                   |                                   |
| A177 A516                         | A181 A428 A518 D306               |
|                                   |                                   |
| A532                              | A418**AP** A440 A524 E508         |
|                                   |                                   |
| D310                              | A420 A442                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1335 EXPENDITURE TRANSFERS

RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A458 D144 E604                    | A456 A502 D306                    |
|                                   |                                   |
| A498 D310                         | A499 D144**R** E508               |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1340 INTEREST RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B104**AP** C416 C428              | A195 C161 D306 E508               |
|                                   |                                   |
| B124**AP** C418 C434              | C109 C162 D414                    |
|                                   |                                   |
| B126**AP** C420 D310              | C140 C163 D416                    |
|                                   |                                   |
| B128**AP** C422 E604              | C143 C614 D426                    |
|                                   |                                   |
| B129                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1349 ALLOWANCE FOR LOSS ON

INTEREST RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D306                              | D310 D424                         |
|                                   |                                   |
| D416                              | D402 E604                         |
|                                   |                                   |
| D426                              | D404                              |
|                                   |                                   |
| E508                              | D420                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1350 LOANS RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B104**AP** C432 E604              | C109 C163 D306 D426               |
|                                   |                                   |
| C408 C616                         | C161 C180 D412 E508               |
|                                   |                                   |
| C428 D310                         | C162 C614 D414                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1359 ALLOWANCE FOR LOSS ON LOANS

RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C180 D306 D412 E508                 D310 D404 E604
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1360 PENALTIES, FINES, AND

ADMINISTRATIVE FEES

RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C416 C422 D310                    | A195 D306 E508                    |
|                                   |                                   |
| C420 C436 E604                    | C143 D406                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1369 ALLOWANCE FOR LOSS ON

> PENALTIES, FINES, AND
>
> ADMINISTRATIVE FEES
>
> RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D306                              | D310 D420                         |
|                                   |                                   |
| D406                              | D402 D424                         |
|                                   |                                   |
| E508                              | D404 E604                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1399 ALLOWANCE FOR SUBSIDY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C163 D414                         | A202**AP** C109 C428              |
|                                   |                                   |
| C612 D580                         | A204 C118 C438                    |
|                                   |                                   |
| D146 E118                         | B104**AP** C126 C612              |
|                                   |                                   |
| D306 E508                         | C103 C163 D310                    |
|                                   |                                   |
|                                   | C104 C412 E604                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1410 ADVANCES AND PREPAYMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A496 D122                         | A494 C112 D306                    |
|                                   |                                   |
| A550 D310                         | A548 C130                         |
|                                   |                                   |
| B308                              | B604 D130                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1511 OPERATING MATERIALS AND

SUPPLIES HELD FOR USE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D116 D544**R**               | C132 D108 E406                    |
|                                   |                                   |
| B404 D132 D546                    | C134 D110 E510                    |
|                                   |                                   |
| B406 D134 D566**R**               | C414 D306 E602                    |
|                                   |                                   |
| B604 D310 D570                    | C644 D418                         |
|                                   |                                   |
| C164 D526**AP** E602              | C646 D542                         |
|                                   |                                   |
| D106 D530 E606                    | C648 D544                         |
|                                   |                                   |
| D114                              | D102 D566                         |
|                                   |                                   |
|                                   | D104 D568                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1512 OPERATING MATERIALS AND

SUPPLIES HELD IN RESERVE FOR

FUTURE USE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D310                    | C132 D108 E510                    |
|                                   |                                   |
| B404 D114 D544                    | C134 D110                         |
|                                   |                                   |
| B406 D116 E602                    | C414 D306                         |
|                                   |                                   |
| B604 D132 E606                    | D102 D544**R**                    |
|                                   |                                   |
| D134                              | D104 D546                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1513 OPERATING MATERIALS AND

SUPPLIES - EXCESS,

OBSOLETE, AND UNSERVICEABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310 E602                         | C626 D546                         |
|                                   |                                   |
| D542 E606                         | D306 E510                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1514 OPERATING MATERIALS AND

SUPPLIES HELD FOR REPAIR

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310 E606                         | D306 D530                         |
|                                   |                                   |
| D526                              | D526**AP** E510                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1519 OPERATING MATERIALS AND SUPPLIES -
ALLOWANCE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D306 D528**R** E510                 D310 D528 E606
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1521 INVENTORY PURCHASED FOR RESALE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 B604 D310 D566**R**          | C644 D108 D522 D540**R** E510     |
|                                   |                                   |
| B404 D106 D522**R** D570          | C646 D306 D523 D566 E602          |
|                                   |                                   |
| B406 D132 D524**R** E602          | C648 D418 D524 D568               |
|                                   |                                   |
| B430 D134 D540 E606               | D102 D428 D534 E408               |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1522 INVENTORY HELD IN RESERVE FOR

FUTURE SALE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D310                    | C132 D108 E510                    |
|                                   |                                   |
| B404 D114 D522                    | C134 D110                         |
|                                   |                                   |
| B406 D116 E602                    | C414 D306                         |
|                                   |                                   |
| B604 D132 E606                    | D102 D428                         |
|                                   |                                   |
| D134                              | D104 D522**R**                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1523 INVENTORY HELD FOR REPAIR

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C430 D534 E602                    | D306 D536                         |
|                                   |                                   |
| D310 E412 E606                    | D428 E510                         |
|                                   |                                   |
| D524 E414                         | D524**R**                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1524 INVENTORY - EXCESS, OBSOLETE,

AND UNSERVICEABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310 E602                         | C626 D428                         |
|                                   |                                   |
| D523 E606                         | D306 E510                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1525 INVENTORY - RAW MATERIALS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132 E606               | C132 C646 D108 D428               |
|                                   |                                   |
| B404 D106 D134                    | C134 C648 D110 D516               |
|                                   |                                   |
| B406 D114 D310                    | C414 D102 D306 E406               |
|                                   |                                   |
| B604 D116 E602                    | C644 D104 D418 E510               |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1526 INVENTORY - WORK-IN-PROCESS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310 E602                         | C132 C646 D428 E510               |
|                                   |                                   |
| D514 E606                         | C134 C648 D520                    |
|                                   |                                   |
| D516                              | C414 D306 E116                    |
|                                   |                                   |
| E114                              | C644 D418 E406                    |
|                                   |                                   |
| E404                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1527 INVENTORY - FINISHED GOODS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D310 E114               | C132 D102 D428 E116               |
|                                   |                                   |
| B404 D114 D520 E602               | C134 D104 D522 E406               |
|                                   |                                   |
| B406 D116 D522**R** E606          | C414 D108 D523 E408               |
|                                   |                                   |
| B604 D132 D524**R**               | C644 D110 D524 E510               |
|                                   |                                   |
| C164 D134 D540                    | C646 D306 D534                    |
|                                   |                                   |
|                                   | C648 D418 D540**R**               |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1529 INVENTORY - ALLOWANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C644 D540**R**                    | C430                              |
|                                   |                                   |
| C646 E109                         | D310                              |
|                                   |                                   |
| C648 E109**R**                    | D532                              |
|                                   |                                   |
| D306 E410**R**                    | D540                              |
|                                   |                                   |
| D418 E510                         | E410                              |
|                                   |                                   |
| D428                              | E606                              |
|                                   |                                   |
| D538                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1531 SEIZED MONETARY INSTRUMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C166 E606                         | C166**AP** D306 D588              |
|                                   |                                   |
| D310                              | C174**AP** D555 E510              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1532 SEIZED CASH DEPOSITED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C166**AP** D588                   | C170 D506                         |
|                                   |                                   |
| D310                              | D306                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1541 FORFEITED PROPERTY HELD FOR

SALE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B432 D310                         | C636**AP** C648 D556              |
|                                   |                                   |
| B434 D554                         | C638 D306 D558                    |
|                                   |                                   |
| C178 E606                         | C644 D418 D562                    |
|                                   |                                   |
|                                   | C646 D430 E510                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1542 FORFEITED PROPERTY HELD FOR

DONATION OR USE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310 D562                         | D306 D560 E510                    |
|                                   |                                   |
| D558 E606                         | D430 E504                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1549 FORFEITED PROPERTY -

ALLOWANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B130 C644 C648 D418               | D310                              |
|                                   |                                   |
| C646 D306 D430                    | E418                              |
|                                   |                                   |
| E510                              | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1551 FORECLOSED PROPERTY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B116 C163                         | C109 C628                         |
|                                   |                                   |
| B428 D310                         | C612 D306                         |
|                                   |                                   |
| C161 D426                         | C614 E510                         |
|                                   |                                   |
| C162 E606                         | C616                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1559 FORECLOSED PROPERTY -

ALLOWANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B114                              | D310 E606                         |
|                                   |                                   |
| D306                              | D426                              |
|                                   |                                   |
| E510                              | D518                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1561 COMMODITIES HELD UNDER PRICE

SUPPORT AND STABILIZATION

SUPPORT PROGRAMS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D310                    | C132 C644 D108 E408               |
|                                   |                                   |
| B404 D114 E606                    | C134 C646 D110 E506               |
|                                   |                                   |
| B406 D116                         | C414 C648 D306 E510               |
|                                   |                                   |
| B604 D132                         | C642 D102 D418                    |
|                                   |                                   |
| C180 D134                         | D104 D432                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1569 COMMODITIES - ALLOWANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C642 C648 D432                    | D310                              |
|                                   |                                   |
| C644 D306 E510                    | D564                              |
|                                   |                                   |
| C646 D418                         | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1571 STOCKPILE MATERIALS HELD IN

RESERVE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D114 D310                    | C132 D108 D552                    |
|                                   |                                   |
| B404 D116 E606                    | C134 D110 E416                    |
|                                   |                                   |
| B406 D132                         | C414 D306 E510                    |
|                                   |                                   |
| B604 D134                         | D102 D548                         |
|                                   |                                   |
| D106                              | D104 D550                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1572 STOCKPILE MATERIALS HELD FOR

SALE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D552                    | C132 C634 D306                    |
|                                   |                                   |
| B404 D114 E606                    | C134 D102 D548                    |
|                                   |                                   |
| B406 D116                         | C414 D104 D550                    |
|                                   |                                   |
| B604 D132                         | C630 D108 E510                    |
|                                   |                                   |
| C164 D134                         | C632 D110                         |
|                                   |                                   |
| D310                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1591 OTHER RELATED PROPERTY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D310                    | C132 C648 D306                    |
|                                   |                                   |
| B404 D114 E606                    | C134 D102 D418                    |
|                                   |                                   |
| B406 D116                         | C416 D104 E510                    |
|                                   |                                   |
| B604 D132                         | C644 D108                         |
|                                   |                                   |
| C164 D134                         | C646 D110                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1599 OTHER RELATED PROPERTY -

ALLOWANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C644 C648 D418                    | D310                              |
|                                   |                                   |
| C646 D306 E510                    | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1610 INVESTMENTS IN U.S. TREASURY

SECURITIES ISSUED BY THE BUREAU

OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B124 E608                         | C120 C604 C620                    |
|                                   |                                   |
| B126                              | C122 C606 D306                    |
|                                   |                                   |
| B128                              | C124 C608 E512                    |
|                                   |                                   |
| D310                              | C602 C618                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1611 DISCOUNT ON U.S. TREASURY

SECURITIES ISSUED BY THE BUREAU

OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C124 E512                         | B128                              |
|                                   |                                   |
| C606                              | D310                              |
|                                   |                                   |
| C608                              | E608                              |
|                                   |                                   |
| C618                              |                                   |
|                                   |                                   |
| D306                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1612 PREMIUM ON U.S. TREASURY

SECURITIES ISSUED BY THE BUREAU

OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B126 D310 E608                    | C122 D306                         |
|                                   |                                   |
|                                   | C602 E512                         |
|                                   |                                   |
|                                   | C604                              |
|                                   |                                   |
|                                   | C620                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1613 AMORTIZATION OF DISCOUNT AND

PREMIUM ON U.S. TREASURY

SECURITIES ISSUED BY THE BUREAU OF

THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C122 C620 E512                    | C124 C608 D306 E608               |
|                                   |                                   |
| C602 D310 E608                    | C606 C618 E117**R**               |
|                                   |                                   |
| C604 E117                         | C620**AP** E512                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1618 MARKET ADJUSTMENT -

INVESTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310 F136                         | D306 F138                         |
|                                   |                                   |
| E512                              | E512                              |
|                                   |                                   |
| E608                              | E608                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1620 INVESTMENTS IN SECURITIES

OTHER THAN THE BUREAU OF THE

PUBLIC DEBT SECURITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B124                              | C120 C606 C751 D306               |
|                                   |                                   |
| B126                              | C122 C608 C752 E512               |
|                                   |                                   |
| B128                              | C124 C622 C753                    |
|                                   |                                   |
| B152                              | C602 C624 C754                    |
|                                   |                                   |
| D310                              | C604 C750 C755                    |
|                                   |                                   |
| E608                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1621 DISCOUNT ON SECURITIES OTHER

THAN THE BUREAU OF THE PUBLIC

DEBT SECURITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C124 D306                         | B128                              |
|                                   |                                   |
| C606 E512                         | D310                              |
|                                   |                                   |
| C608                              | E608                              |
|                                   |                                   |
| C622                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1622 PREMIUM ON SECURITIES OTHER

THAN THE BUREAU OF THE PUBLIC

DEBT SECURITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B126                              | C122 D306                         |
|                                   |                                   |
| D310                              | C602 E512                         |
|                                   |                                   |
| E608                              | C604                              |
|                                   |                                   |
|                                   | C624                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1623 AMORTIZATION OF DISC AND

PREM ON SECURITIES OTHER THAN

THE BUREAU OF THE PUBLIC DEBT

SECURITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C122 E117                         | C124 E117**R**                    |
|                                   |                                   |
| C602 E512                         | C606 E512                         |
|                                   |                                   |
| C604 E608                         | C608 E608                         |
|                                   |                                   |
| C624                              | C620**AP**                        |
|                                   |                                   |
| D310                              | C622                              |
|                                   |                                   |
|                                   | D306                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1630 INVESTMENTS IN U.S. TREASURY

ZERO COUPON BONDS ISSUED

BY THE BUREAU OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B128 E608                         | C124 C618 E512                    |
|                                   |                                   |
| D310                              | C608 D306                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1631 DISCOUNT ON U.S. TREASURY

ZERO COUPON BONDS ISSUED

BY THE BUREAU OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C124 C618 E512                    | B128 E608                         |
|                                   |                                   |
| C608 D306                         | D310                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1633 AMORTIZATION OF DISCOUNT ON U.S.

TREASURY ZERO COUPON BONDS

ISSUED BY THE BUREAU OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C124 E117                         | C608 D306                         |
|                                   |                                   |
| D310 E608                         | C618 E117**R**                    |
|                                   |                                   |
|                                   | C620**AP** E512                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1638 MARKET ADJUSTMENT -

INVESTMENTS IN U.S. TREASURY

ZERO COUPON BONDS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D310 E512 E608 F140                 D306 E512 E608 F140**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1639 CONTRA MARKET ADJUSTMENT -

INVESTMENTS IN U.S. TREASURY

ZERO COUPON BONDS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D306 E512 E608 F140**R**            D310 E512 E608 F140
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1690 OTHER INVESTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D310                              | C618 E512                         |
|                                   |                                   |
| E608                              | C622                              |
|                                   |                                   |
|                                   | C624                              |
|                                   |                                   |
|                                   | D306                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1711 LAND AND LAND RIGHTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132                    | C132 C646 D108 E502               |
|                                   |                                   |
| B404 D106 D134                    | C134 C648 D110 E510               |
|                                   |                                   |
| B406 D114 D310                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D116 E606                    | C644 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1712 IMPROVEMENTS TO LAND

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D134                    | C132 C646 D108 E502               |
|                                   |                                   |
| B404 D114 D310                    | C134 C648 D110 E510               |
|                                   |                                   |
| B406 D116 D510                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D132 E606                    | C644 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1719 ACCUMULATED DEPRECIATION ON

IMPROVEMENTS TO LAND

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C644 D306 E510                    | D310                              |
|                                   |                                   |
| C646 D418                         | E120                              |
|                                   |                                   |
| C648 E502                         | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1720 CONSTRUCTION-IN-PROGRESS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B404 D106 D134                    | C132 C646 D108 D510               |
|                                   |                                   |
| B406 D114 D310                    | C134 C648 D110 E510               |
|                                   |                                   |
| B410 D116 D514                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D132 E606                    | C644 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1730 BUILDINGS, IMPROVEMENTS, AND

RENOVATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132 E606               | C132 C646 D108 E502               |
|                                   |                                   |
| B404 D106 D134                    | C134 C648 D110 E510               |
|                                   |                                   |
| B406 D114 D310                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D116 D510                    | C644 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1739 ACCUMULATED DEPRECIATION ON

BUILDINGS, IMPROVEMENTS, AND

RENOVATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C644 D306 E510                    | D310                              |
|                                   |                                   |
| C646 D418                         | E120                              |
|                                   |                                   |
| C648 E502                         | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1740 OTHER STRUCTURES AND

FACILITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132 E606               | C132 C646 D108 E502               |
|                                   |                                   |
| B404 D106 D134                    | C134 C648 D110 E510               |
|                                   |                                   |
| B406 D114 D310                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D116 D510                    | C644 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1749 ACCUMULATED DEPRECIATION ON

OTHER STRUCTURES AND FACILITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C644 D306 E510                    | D310 E606                         |
|                                   |                                   |
| C646 D418                         | D434                              |
|                                   |                                   |
| C648 E502                         | E120                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1750 EQUIPMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132 D560               | C132 D102 D306                    |
|                                   |                                   |
| B404 D106 D134 E606               | C134 D104 D418                    |
|                                   |                                   |
| B406 D114 D310                    | C414 D108 E502                    |
|                                   |                                   |
| B604 D116 D510                    | C610 D110 E510                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1759 ACCUMULATED DEPRECIATION ON

EQUIPMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C610 D306 E510                    | D310 E606                         |
|                                   |                                   |
| D418 E502                         | E120                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1810 ASSETS UNDER CAPITAL LEASE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B438 E606                         | C132 C648 D306                    |
|                                   |                                   |
| D116                              | C134 D104 D418                    |
|                                   |                                   |
| D310                              | C414 D108 E510                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1819 ACCUMULATED DEPRECIATION ON

ASSETS UNDER CAPITAL LEASE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C610 C648 D418                    | D310 E606                         |
|                                   |                                   |
| C644 D306 E510                    | E120                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1820 LEASEHOLD IMPROVEMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D134                    | C132 C644 D108 E510               |
|                                   |                                   |
| B404 D106 D310                    | C134 C648 D110                    |
|                                   |                                   |
| B406 D114 D510                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D132 E606                    | C610 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1829 ACCUMULATED AMORTIZATION

ON LEASEHOLD IMPROVEMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C610 C648 D418                    | D310 E606                         |
|                                   |                                   |
| C644 D306 E510                    | E120                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1830 INTERNAL-USE SOFTWARE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132 E606               | C132 D102 D306                    |
|                                   |                                   |
| B404 D106 D134                    | C134 D104 D418                    |
|                                   |                                   |
| B406 D114 D310                    | C414 D108 E510                    |
|                                   |                                   |
| B604 D116 D512                    | C610 D110                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1832 INTERNAL-USE SOFTWARE IN

DEVELOPMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D310                    | C134 D108 E510                    |
|                                   |                                   |
| B404 D114 D514                    | C414 D110                         |
|                                   |                                   |
| B406 D116 E606                    | C610 D306                         |
|                                   |                                   |
| B604 D132                         | D102 D418                         |
|                                   |                                   |
| D134                              | D104 D512                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1839 ACCUMULATED AMORITIZATION

ON INTERNAL-USE SOFTWARE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C610 D306 D418 E510                 D310 E120 E606
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1840 OTHER NATURAL RESOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132                    | C132 D104 E510                    |
|                                   |                                   |
| B404 D106 D134                    | C134 D108                         |
|                                   |                                   |
| B406 D114 D310                    | C414 D110                         |
|                                   |                                   |
| B604 D116 E606                    | D102 D306                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1849 ALLOWANCE FOR DEPLETION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D306 E510                           D310 E120 E606
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1890 OTHER GENERAL PROPERTY,

PLANT, AND EQUIPMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 C164 D132                    | C132 C644 D108 E502               |
|                                   |                                   |
| B404 D106 D134                    | C134 C648 D110 E510               |
|                                   |                                   |
| B406 D114 D310                    | C414 D102 D306                    |
|                                   |                                   |
| B604 D116 E606                    | C610 D104 D418                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1899 ACCUMULATED DEPRECIATION ON

OTHER GENERAL PROPERTY,

PLANT, AND EQUIPMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C610 D306 E510                    | D310                              |
|                                   |                                   |
| C644 D418                         | E120                              |
|                                   |                                   |
| C648 E502                         | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 1921 RECEIVABLE FROM

APPROPRIATIONS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  USSGL standard transactions are not 
  provided for this account. Use of   
  this account is restricted and must 
  be approved by Treasury and the     
  Office of Management and Budget     
  (OMB). See the account definition.  
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 1990 OTHER ASSETS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402 D106 D134                    | C132 D104 E510                    |
|                                   |                                   |
| B404 D114 D310                    | C134 D108                         |
|                                   |                                   |
| B406 D116 E606                    | C414 D110                         |
|                                   |                                   |
| B604 D132                         | D102 D306                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2110 ACCOUNTS PAYABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A492 D110                         | A492**R** B412 C614 D134          |
|                                   |                                   |
| B110 D308                         | B402 B416 D106 D312               |
|                                   |                                   |
| B120 D508                         | B404 B428 D114 E109               |
|                                   |                                   |
| B408 F128                         | B406 B430 D116 E204**AP**         |
|                                   |                                   |
| D102                              | B410 B436 D132 E412               |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2120 DISBURSEMENTS IN TRANSIT

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B110 D308                           B408 D312
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2130 CONTRACT HOLDBACKS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110 D308                         | B404 D114 D312                    |
|                                   |                                   |
| B408                              | B406 D116 D508                    |
|                                   |                                   |
| D102                              | B410 D132                         |
|                                   |                                   |
| D110                              | D106 D134                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2140 ACCRUED INTEREST PAYABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B112 D308                           B416 B418 D312
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2150 PAYABLE FOR TRANSFERS OF

CURRENTLY INVESTED BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A180 A454 E514                    | A179 E610                         |
|                                   |                                   |
| A424 A522                         | A426                              |
|                                   |                                   |
| A430 A526                         | A520                              |
|                                   |                                   |
| A444 A538                         | A534                              |
|                                   |                                   |
| A446 D308                         | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2155 EXPENDITURE TRANSFERS

PAYABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A504 D142 D308 E514                 A500 D140 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2160 ENTITLEMENT BENEFITS DUE AND

PAYABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110 D308                         | B420 E106                         |
|                                   |                                   |
| B408                              | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2170 SUBSIDY PAYABLE TO THE

FINANCING ACCOUNT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B105 E514                         | A150 D312                         |
|                                   |                                   |
| D308                              | B420 E610                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2179 CONTRA LIABILITY FOR SUBSIDY

PAYABLE TO THE FINANCING

ACCOUNT

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A150 D312                           B105 D308
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2180 LOAN GUARANTEE LIABILITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B104                              | A202**AP** C126                   |
|                                   |                                   |
| D308                              | A204 C428                         |
|                                   |                                   |
| E514                              | B104AP C438                       |
|                                   |                                   |
|                                   | C103 D312                         |
|                                   |                                   |
|                                   | C104 D580                         |
|                                   |                                   |
|                                   | C117 E122                         |
|                                   |                                   |
|                                   | C118 E610                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2190 OTHER LIABILITIES WITH RELATED

BUDGETARY OBLIGATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110                              | B416 D132 E108                    |
|                                   |                                   |
| B408                              | B420 D134                         |
|                                   |                                   |
| D102                              | D106 D148                         |
|                                   |                                   |
| D110                              | D114 D312                         |
|                                   |                                   |
| D308                              | D116 E102                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2210 ACCRUED FUNDED PAYROLL AND

LEAVE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110 D308                         | D132 E102                         |
|                                   |                                   |
|                                   | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2211 WITHHOLDINGS PAYABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110 D308                         | D132 D312                         |
|                                   |                                   |
|                                   | D134 E102                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2213 EMPLOYER CONTRIBUTIONS AND

PAYROLL TAXES PAYABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110                              | D132 D312                         |
|                                   |                                   |
| D308                              | D134 E104                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2215 OTHER POST-EMPLOYMENT

BENEFITS DUE AND PAYABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B110 D308                           D312 E106
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2216 PENSION BENEFITS DUE AND

PAYABLE TO BENEFICIARIES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308 E106**R**                      D312 E106
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2217 BENEFIT PREMIUMS PAYABLE TO

CARRIERS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308 E106**R**                      D312 E106
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2218 LIFE INSURANCE BENEFITS DUE

AND PAYABLE TO BENEFICIARIES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308 E106**R**                      D312 E106
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2220 UNFUNDED LEAVE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D308                              | B420 E610                         |
|                                   |                                   |
| E514                              | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2225 UNFUNDED FECA LIABILITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B422**R** E514                    | B422 E610                         |
|                                   |                                   |
| D308                              | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2290 OTHER UNFUNDED EMPLOYMENT

RELATED LIABILITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B422**R** E514                    | B422 B538 E610                    |
|                                   |                                   |
| D308                              | B536 D312                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2310 LIABILITY FOR ADVANCES AND

PREPAYMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A710 D308                         | A704 D312                         |
|                                   |                                   |
| A712 E514                         | C182 E610                         |
|                                   |                                   |
| B142 F110                         | C184                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2320 OTHER DEFERRED REVENUE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C118 C336**AP** D562              | B432 C114                         |
|                                   |                                   |
| C424 D308                         | B434 C116                         |
|                                   |                                   |
| C426 D558                         | B602 D312                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2400 LIABILITY FOR DEPOSIT FUNDS,

CLEARING ACCOUNTS, AND

UNDEPOSITED COLLECTIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C144**R** D308                    | C108 C152 D312                    |
|                                   |                                   |
| C170 D506                         | C144 D166**AP** D588              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2510 PRINCIPAL PAYABLE TO THE

BUREAU OF THE PUBLIC DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B120 D308                         | A156 E610                         |
|                                   |                                   |
| B121 E514                         | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2520 PRINCIPAL PAYABLE TO THE

FEDERAL FINANCING BANK

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B120 D308                         | A156 E610                         |
|                                   |                                   |
| B121 E514                         | D312                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2530 SECURITIES ISSUED BY FEDERAL

AGENCIES UNDER GENERAL AND

SPECIAL FINANCING AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D308                              | B123 B127                         |
|                                   |                                   |
|                                   | B125 D312                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2531 DISCOUNT ON SECURITIES ISSUED BY

FEDERAL AGENCIES UNDER GENERAL AND

SPECIAL FINANCING AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B127 D312                           D308
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2532 PREMIUM ON SECURITIES ISSUED BY

FEDERAL AGENCIES UNDER GENERAL AND

SPECIAL FINANCING AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308                                B125 D312
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2533 AMORTIZATION OF DISCOUNT AND PREMIUM

ON SECURITIES ISSUED BY FEDERAL AGENCIES UNDER GENERAL AND SPECIAL

FINANCING AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D312                                D308
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2540 PARTICIPATION CERTIFICATES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308                                D312
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2590 OTHER DEBT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B122                              | D114 D312                         |
|                                   |                                   |
| D308                              | D116                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2610 ACTUARIAL PENSION LIABILITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B103 D308 E106 E514                 B420 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2620 ACTUARIAL HEALTH INSURANCE

LIABILITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308 E514                           B420 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2630 ACTUARIAL LIFE INSURANCE

LIABILITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D308 E514                           B420 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2650 ACTUARIAL FECA LIABILITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B426**R** D308 E514                 B426 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2690 OTHER ACTUARIAL LIABILITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B426**R** D308 E514               | B420 D312                         |
|                                   |                                   |
|                                   | B426 E610                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2910 PRIOR LIENS OUTSTANDING ON

ACQUIRED COLLATERAL

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B114 D308 E514                      D312 D426 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2920 CONTINGENT LIABILITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B119 D308                         | A143 D212                         |
|                                   |                                   |
| B424**R** E514                    | B424 E610                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2940 CAPITAL LEASE LIABILITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B110 D308 E514                      B438 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2950 LIABILITY FOR SUBSIDY RELATED

TO UNDISBURSED LOANS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C126**R** D308 E514                 C410 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2960 ACCOUNTS PAYABLE FROM

CANCELED APPROPRIATIONS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D145 D308 E514                      D312 E610 F130
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2970 RESOURCES PAYABLE TO

TREASURY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B136 D308 E514                      A143 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 2980 CUSTODIAL LIABILITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D308 F124                         | C141**AP** D312                   |
|                                   |                                   |
| D420**AP**                        | C142                              |
|                                   |                                   |
| D422                              | C402AP                            |
|                                   |                                   |
| D424**AP**                        | C404                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2990 OTHER LIABILITIES WITHOUT RELATED

BUDGETARY OBLIGATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B110 D308 E504                    | A132 C150 D312                    |
|                                   |                                   |
| B408 D555 E514                    | A134 C166 D562                    |
|                                   |                                   |
| C174**AP** D588                   | A136 D114 E610                    |
|                                   |                                   |
|                                   | B420 D116                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 2995 ESTIMATED CLEANUP COST

LIABILITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B436 D434 D308 E514                 B420 D312 E610
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 3100 UNEXPENDED APPROPRIATIONS -

CUMULATIVE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F342                                F342
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 3101 UNEXPENDED APPROPRIATIONS -

APPROPRIATIONS RECEIVED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F108 F342                         | A104 A170 A198 F107               |
|                                   |                                   |
|                                   | A110 A196**AP** A199**AP**        |
|                                   | F108**R**                         |
|                                   |                                   |
|                                   | A155 A197                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3102 UNEXPENDED APPROPRIATIONS -

TRANSFERS-IN

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F342                              | A408 A460 A496                    |
|                                   |                                   |
|                                   | A436 A472 A506                    |
|                                   |                                   |
|                                   | A448 A480                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3103 UNEXPENDED APPROPRIATIONS -

TRANSFERS-OUT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A404 A476                         | A444                              |
|                                   |                                   |
| A412 A484                         | F342                              |
|                                   |                                   |
| A432 A490                         |                                   |
|                                   |                                   |
| A440 A494                         |                                   |
|                                   |                                   |
| A464                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3106 UNEXPENDED APPROPRIATIONS -

ADJUSTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A106 A169 F342                    | F342                              |
|                                   |                                   |
| A112 F106                         |                                   |
|                                   |                                   |
| A132 F120                         |                                   |
|                                   |                                   |
| A136 F122                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3107 UNEXPENDED APPROPRIATIONS -

USED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A146**AP** B406**AP** D126**AP**  | C132**R**                         |
|                                   |                                   |
| A514**AP** B412**AP** D132**AP**  | C134**R**                         |
|                                   |                                   |
| B102**AP** B418**AP** E102**AP**  | C136**R**                         |
|                                   |                                   |
| B105**AP** B428**AP** E104**AP**  | C137**R**                         |
|                                   |                                   |
| B106**AP** B430**AP** E106**AP**  | C138**R**                         |
|                                   |                                   |
| B107**AP** B436**AP** E108**AP**  | C414**R**                         |
|                                   |                                   |
| B109**AP** B438**AP** E109**AP**  | D139**R**                         |
|                                   |                                   |
| B118**AP** B604**AP** E204**AP**  | D102**R**                         |
|                                   |                                   |
| B122**AP** C408**AP** E412**AP**  | D104**R**                         |
|                                   |                                   |
| B130**AP** D106**AP** F342        | D108**R**                         |
|                                   |                                   |
| B134 D114**AP**                   | D110**R**                         |
|                                   |                                   |
| B402**AP** D116**AP**             | D134**R**                         |
|                                   |                                   |
| B404**AP**                        | F128**AP**                        |
|                                   |                                   |
|                                   | F342                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3108 UNEXPENDED APPROPRIATIONS -

PRIOR-PERIOD ADJUSTMENTS DUE TO

CORRECTIONS OF ERRORS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D304                              | F342                              |
|                                   |                                   |
| D306**AP**                        |                                   |
|                                   |                                   |
| F342                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3109 UNEXPENDED APPROPRIATIONS -

PRIOR-PERIOD ADJUSTMENTS DUE TO

CHANGES IN ACCOUNTING PRINCIPLES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D302                              | F342                              |
|                                   |                                   |
| D306**AP**                        |                                   |
|                                   |                                   |
| F342                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 3310 CUMULATIVE RESULTS OF

OPERATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | F336                              |
|                                   |                                   |
| F340                              | F338                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4032 ESTIMATED INDEFINITE CONTRACT

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A176                              | A168                              |
|                                   |                                   |
|                                   | F112                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4034 ANTICIPATED ADJUSTMENTS TO

CONTRACT AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A172 A178**R**                    | A178                              |
|                                   |                                   |
| F114                              | F118                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4042 ESTIMATED INDEFINITE BORROWING

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A162                              | A154                              |
|                                   |                                   |
|                                   | F112                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4044 ANTICIPATED REDUCTIONS TO

BORROWING AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A158 F114                         | A164                              |
|                                   |                                   |
| A159                              | F118                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4047 ANTICIPATED TRANFERS TO THE

GENERAL FUND OF THE TREASURY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B119 F114                         | A142                              |
|                                   |                                   |
| B120                              | A143                              |
|                                   |                                   |
| B136                              | F118                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4060 ANTICIPATED COLLECTIONS FROM

NON-FEDERAL SOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A140                              | C109 C148 C626 D306**AP**         |
|                                   |                                   |
| F116                              | C116 C152 C628 D308**AP**         |
|                                   |                                   |
|                                   | C117 C154 C640 F112               |
|                                   |                                   |
|                                   | C130 C612 C646                    |
|                                   |                                   |
|                                   | C132 C614 D108                    |
|                                   |                                   |
|                                   | C136 C616                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4070 ANTICIPATED COLLECTIONS FROM

FEDERAL SOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A140 C620                         | C101 C132 C416 C646               |
|                                   |                                   |
| C604 F116                         | C103 C136 C602 C648               |
|                                   |                                   |
| C608                              | C104 C410 C606 D108               |
|                                   |                                   |
|                                   | C106 C412 C618 D306**AP**         |
|                                   |                                   |
|                                   | C109 D308**AP**                   |
|                                   |                                   |
|                                   | C124 F112                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4081 AMOUNTS APPROPRIATED FROM A SPECIFIC

TREASURY-MANAGED TRUST FUND TAFS -

RECEIVABLE - TRANSFERRED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A542                              | A540                              |
|                                   |                                   |
| F374                              | F374**R**                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4082 ALLOCATIONS OF REALIZED AUTHORITY -

TO BE TRANSFERRED FROM INVESTED

BALANCES - TRANSFERRED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A542                              | A540                              |
|                                   |                                   |
| F376                              | F376**R**                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4083 TRANSERS - CURRENT-YEAR AUTHORITY -

RECEIVABLE - TRANSFERRED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A542                              | A540                              |
|                                   |                                   |
| F378                              | F378**R**                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4111 DEBT LIQUIDATION

APPROPRIATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A104 A197**AP** F108**R**         | A199 F108 F302                    |
|                                   |                                   |
| A196                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4112 LIQUIDATION OF DEFICIENCY -

APPROPRIATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A104 A197**AP**                   | A199                              |
|                                   |                                   |
| A196                              | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4114 APPROPRIATED TRUST OR SPECIAL

FUND RECEIPTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A184 A510 C190 C636               | B124**AP** C604                   |
|                                   |                                   |
| A186 C114 C602 C750               | B126 C608                         |
|                                   |                                   |
| A188 C124 C606 C752               | B126**AP** F140**R**              |
|                                   |                                   |
| A195 C172 C622 C754               | B128**AP** F302                   |
|                                   |                                   |
| A250 C176 C624 F140               | B129                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4115 LOAN SUBSIDY APPROPRIATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A104 A196 A197**AP**                A199 F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4117 LOAN ADMINISTRATIVE EXPENSE

APPROPRIATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A104 A196 A197**AP**                A199 F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4118 REESTIMATED LOAN SUBSIDY

APPROPRIATION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A104                              | F108                              |
|                                   |                                   |
| F108**R**                         | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4119 OTHER APPROPRIATIONS REALIZED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A104 A197**AP**                   | A125 F108                         |
|                                   |                                   |
| A155 F108**R**                    | A199 F302                         |
|                                   |                                   |
| A196                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4120 APPROPRIATIONS ANTICIPATED -

INDEFINITE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A102                              | A104 C124                         |
|                                   |                                   |
| C604                              | A186 C602                         |
|                                   |                                   |
| C608                              | A196 C606                         |
|                                   |                                   |
| F116                              | A197**AP** F112                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4122 AUTHORITY ADJUSTED FOR INTEREST

ON THE BUREAU OF THE PUBLIC DEBT

SECURITIES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  The Bureau of the Public Debt only  
  may use this account.               
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4123 AMOUNTS APPROPRIATED FROM

SPECIFIC INVESTED TAFS RECLASSIFIED -

RECEIVABLE - TEMPORARY

REDUCTION/CANCELLATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A418**AP** A518                     F366 F369
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4124 AMOUNTS APPROPRIATED FROM

SPECIFIC INVESTED TAFS RECLASSIFIED -

PAYABLE - TEMPORARY

REDUCTION/CANCELLATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F360 F368                           A522
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4125 LOAN MODIFICATION ADJUSTMENT

TRANSFER APPROPRIATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A202                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4126 AMOUNTS APPROPRIATED FROM

SPECIFIC INVESTED TAFS - RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A173                              | A175**R** F374                    |
|                                   |                                   |
| A516                              | A418**AP**                        |
|                                   |                                   |
| F374**R**                         | A518                              |
|                                   |                                   |
|                                   | A524                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4127 AMOUNTS APPROPRIATED FROM

SPECIFIC INVESTED TAFS - PAYABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A522                              | A520                              |
|                                   |                                   |
| A526                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4128 AMOUNTS APPROPRIATED FROM

SPECIFIC INVESTED TAFS - TRANSFERS-IN

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A524                              | A518                              |
|                                   |                                   |
| A528                              | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4129 AMOUNTS APPROPRIATED FROM

SPECIFIC INVESTED TAFS - TRANSFERS-OUT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A522 F302                         | A526                              |
|                                   |                                   |
| A530**R**                         | A530                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4130 APPROPRIATION TO LIQUIDATE CONTRACT

AUTHORITY WITHDRAWN

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                A169
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4131 CURRENT-YEAR AUTHORITY

REALIZED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A166 F112                         | F304                              |
|                                   |                                   |
| A168                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4132 SUBSTITUTION OF CONTRACT

AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A187 F304                           A704
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4133 DECREASES TO INDEFINITE CONTRACT

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F304                              | A172 F113                         |
|                                   |                                   |
|                                   | A174                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4134 CONTRACT AUTHORITY WITHDRAWN

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F304                                D136
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4135 CONTRACT AUTHORITY

LIQUIDATED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A169                              | A170 A175                         |
|                                   |                                   |
| F304                              | A171 A187                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4136 CONTRACT AUTHORITY TO BE

LIQUIDATED BY TRUST FUNDS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A175**R**                           A173
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4137 TRANSFERS OF CONTRACT

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A177                              | A179                              |
|                                   |                                   |
| A180                              | A181                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4138 APPROPRIATION TO LIQUIDATE

CONTRACT AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A170 A175                         | F302                              |
|                                   |                                   |
| A171                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4139 CONTRACT AUTHORITY CARRIED

FORWARD

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F304                                F304
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4140 SUBSTITUTION OF BORROWING AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F306                                A155 A159
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4141 CURRENT-YEAR BORROWING

AUTHORITY REALIZED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A152 F112                         | F306                              |
|                                   |                                   |
| A154                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4143 DECREASES TO INDEFINITE BORROWING

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F306                              | A148 F113                         |
|                                   |                                   |
|                                   | A158                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4144 BORROWING AUTHORITY WITHDRAWN

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F306                                D138
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4145 BORROWING AUTHORITY

CONVERTED TO CASH

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F306                                A156
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4146 ACTUAL REPAYMENTS OF DEBT,

CURRENT-YEAR AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F302                              | B120                              |
|                                   |                                   |
|                                   | B121                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4147 ACTUAL REPAYMENTS OF DEBT,

PRIOR-YEAR BALANCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                B120 B121
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4148 RESOURCES REALIZED FROM

BORROWING AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A156                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4149 BORROWING AUTHORITY

CARRIED FORWARD

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F306                                F306
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4150 REAPPROPRIATIONS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A110                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4151 ACTUAL CAPITAL TRANSFERS TO

THE GENERAL FUND OF THE

TREASURY, CURRENT-YEAR

AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                B119 B136
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4152 ACTUAL CAPITAL TRANSFERS TO

THE GENERAL FUND OF THE

TREASURY, PRIOR-YEAR BALANCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                B119 B136
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4157 AUTHORITY MADE AVAILABLE

FROM RECEIPT OR APPROPRIATION

BALANCES PREVIOUSLY

PRECLUDED FROM OBLIGATION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A192                              | F132 F354                         |
|                                   |                                   |
|                                   | F316                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4158 AUTHORITY MADE AVAILABLE

FROM OFFSETTING COLLECTION

BALANCES PREVIOUSLY

PRECLUDED FROM OBLIGATION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A194                              | F134 F356                         |
|                                   |                                   |
|                                   | F318                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4160 ANTICIPATED TRANSFERS -

CURRENT-YEAR AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A468                              | A470 F112                         |
|                                   |                                   |
| A476                              | A472                              |
|                                   |                                   |
| A478                              | A474                              |
|                                   |                                   |
| F104                              | A532                              |
|                                   |                                   |
|                                   | F104**R**                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4165 ALLOCATIONS OF AUTHORITY -

ANTICIPATED FROM INVESTMENT

BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A402                              | A416                              |
|                                   |                                   |
|                                   | F112                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4166 ALLOCATIONS OF REALIZED

AUTHORITY - TO BE TRANSFERRED

FROM INVESTED BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A416 F376**R**                    | A418**AP** A426                   |
|                                   |                                   |
| A424                              | A420 F376                         |
|                                   |                                   |
| A430                              | A422                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4167 ALLOCATIONS OF REALIZED

AUTHORITY - TRANSFERRED

FROM INVESTED BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A420                              | A430                              |
|                                   |                                   |
| F302                              | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4168 ALLOCATIONS OF REALIZED

AUTHORITY RECLASSIFIED - AUTHORITY TO BE TRANSFERRED FROM INVESTED

BALANCES - TEMPORARY REDUCTION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A418**AP** F364                   | A424                              |
|                                   |                                   |
| A422                              | F362                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4170 TRANSFERS - CURRENT-YEAR

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A181 A480 F302                    | A180 A484 F302                    |
|                                   |                                   |
| A472 A482                         | A476 A486                         |
|                                   |                                   |
| A474 A536                         | A478 A538                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4171 NON-ALLOCATION TRANSFERS OF INVESTED

BALANCES - RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A532 F378**R**                      A536 F378
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4172 NON-ALLOCATION TRANSFERS OF INVESTED

BALANCES - PAYABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A538                                A534
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4173 NON-ALLOCATION TRANSFERS OF INVESTED

BALANCES - TRANSFERRED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A536 F302                           A538 F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4175 ALLOCATION TRANSFERS

OF CURRENT-YEAR AUTHORITY

FOR NON-INVESTED ACCOUNTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A181 A448                         | A180 A440                         |
|                                   |                                   |
| A444 A450                         | A404 A442                         |
|                                   |                                   |
| A446 F302                         | A406 F302                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4176 ALLOCATION TRANSFERS OF

PRIOR-YEAR BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A436 A446 A454                    | A404 A434 A452                    |
|                                   |                                   |
| A438 A448 F302                    | A406 A440 F302                    |
|                                   |                                   |
| A444 A450                         | A432 A442                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4180 ANTICIPATED TRANSFERS -

PRIOR-YEAR BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A468 F104                         | A470 F104**R**                    |
|                                   |                                   |
| A476                              | A472                              |
|                                   |                                   |
| A478                              | A474                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4190 TRANSFERS - PRIOR-YEAR

BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A472 A482                         | A476 A486                         |
|                                   |                                   |
| A474 F302                         | A478 F302                         |
|                                   |                                   |
| A480                              | A484                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4191 BALANCE TRANSFERS - EXTENSION OF

AVAILABILITY OTHER THAN

REAPPROPRIATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A460 F302                         | A464 F302                         |
|                                   |                                   |
| A462                              | A466                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4192 BALANCE TRANSFERS -- UNEXPIRED TO EXPIRED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A408 F302                         | A412 F302                         |
|                                   |                                   |
| A410                              | A414                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4195 TRANSFER OF OBLIGATED BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A492**R** A540 F302               | A488 A542 F302                    |
|                                   |                                   |
| A496 A544                         | A490 A546                         |
|                                   |                                   |
| A506 A550                         | A492 A548                         |
|                                   |                                   |
| A508 A552                         | A494 A554                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4199 TRANSFER OF EXPIRED EXPENDITURE

TRANSFERS - RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A458 F372                           A456 F372**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4201 TOTAL ACTUAL RESOURCES -

COLLECTED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F302                              | D145 F314                         |
|                                   |                                   |
|                                   | F301**AP** F390                   |
|                                   |                                   |
|                                   | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4210 ANTICIPATED REIMBURSEMENTS

AND OTHER INCOME

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A702                              | A706 C182                         |
|                                   |                                   |
| A712                              | A708 F112                         |
|                                   |                                   |
| F116                              | C650                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4212 LIQUIDATION OF DEFICIENCY -

OFFSETTING COLLECTIONS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C110                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4215 ANTICIPATED APPROPRIATION

TRUST FUND EXPENDITURE

TRANSFERS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A114                              | A498                              |
|                                   |                                   |
| F116                              | F112                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4221 UNFILLED CUSTOMER ORDERS

WITHOUT ADVANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A704 C101                         | A714 C430 F380                    |
|                                   |                                   |
| A706 F380**R**                    | C103 F109                         |
|                                   |                                   |
|                                   | C184                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4222 UNFILLED CUSTOMER ORDERS

WITH ADVANCE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A704 C184                         | A710 F110                         |
|                                   |                                   |
| C182 F382**R**                    | A712 F382                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4225 APPROPRIATION TRUST FUND

EXPENDITURE TRANSFERS -

RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A498 D144 F372**R** F384**R**       A499 A502 D144**R** F372 F384
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4230 UNFILLED CUSTOMER ORDERS WITHOUT

ADVANCE - TRANSFERRED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A546 F380                           A544 F380**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4231 UNFILLED CUSTOMER ORDERS WITH

ADVANCE - TRANSFERRED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A554 F382                           A552 F382**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4232 APPROPRIATION TRUST FUND EXPENDITURE

TRANFERS - RECEIVABLE - TRANSFERRED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A542 F384                           A540 F384**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4233 REIMBURSEMENTS AND OTHER INCOME

EARNED - RECEIVABLE - TRANSFERRED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A542 F386                           A540 F386**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4234 OTHER FEDERAL RECEIVABLES -

TRANSFERRED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A542 F388                           A540 F388**R**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4251 REIMBURSEMENTS AND OTHER

INCOME EARNED - RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A714 C430 F386**R**                 C186 F144 F386
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4252 REIMBURSEMENTS AND OTHER

INCOME EARNED - COLLECTED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A251 C186                         | F302                              |
|                                   |                                   |
| A708 C753                         |                                   |
|                                   |                                   |
| A710                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4255 APPROPRIATION TRUST FUND

EXPENDITURE TRANSFERS -

COLLECTED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A502                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4260 ACTUAL COLLECTIONS OF

"GOVERNMENT-TYPE" FEES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109                              | C110                              |
|                                   |                                   |
|                                   | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4261 ACTUAL COLLECTIONS OF

BUSINESS-TYPE FEES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109                              | C110                              |
|                                   |                                   |
| C116                              | F302                              |
|                                   |                                   |
| C117                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4262 ACTUAL COLLECTIONS OF LOAN

PRINCIPAL

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C109                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4263 ACTUAL COLLECTIONS OF LOAN

INTEREST

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109                              | F302                              |
|                                   |                                   |
| C154                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4264 ACTUAL COLLECTIONS OF RENT

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C109                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4265 ACTUAL COLLECTIONS FROM

SALE OF FORECLOSED PROPERTY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109 C614 C628                    | F302                              |
|                                   |                                   |
| C612 C616                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4266 OTHER ACTUAL BUSINESS-TYPE

COLLECTIONS FROM NON-FEDERAL

SOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109 C182 C634                    | A710                              |
|                                   |                                   |
| C148 C626 C640                    | C110                              |
|                                   |                                   |
| C152 C630 C646                    | F302                              |
|                                   |                                   |
| C158 C632                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4267 OTHER ACTUAL "GOVERNMENT -

TYPE" COLLECTIONS

FROM NON-FEDERAL SOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109 C152                         | B118 F302                         |
|                                   |                                   |
| C148                              | C110                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4271 ACTUAL PROGRAM FUND SUBSIDY

COLLECTED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C103 C106                         | F302                              |
|                                   |                                   |
| C104 C126                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4273 INTEREST COLLECTED FROM

TREASURY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109 C606                         | B124**AP** C604                   |
|                                   |                                   |
| C124 C618                         | B126 C608                         |
|                                   |                                   |
| C140                              | B126**AP** C620                   |
|                                   |                                   |
| C602                              | B128**AP** F302                   |
|                                   |                                   |
|                                   | B129                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4275 ACTUAL COLLECTIONS FROM

LIQUIDATING FUND

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4276 ACTUAL COLLECTIONS FROM

FINANCING FUND

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C109                                F302
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4277 OTHER ACTUAL COLLECTIONS -

FEDERAL

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C109 C646                         | C110                              |
|                                   |                                   |
| C140                              | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4281 ACTUAL PROGRAM FUND

SUBSIDY RECEIVABLE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C410                                C126
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4283 INTEREST RECEIVABLE FROM

TREASURY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C416                                C140
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4285 RECEIVABLE FROM THE

LIQUIDATING FUND

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C412                                
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4286 RECEIVABLE FROM THE FINANCING

FUND

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4287 OTHER FEDERAL RECEIVABLES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C416 C648 C650 F388**R**            C140 C646 F388
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4310 ANTICIPATED RECOVERIES OF

PRIOR-YEAR OBLIGATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A138                              | D110 D306**AP** F112              |
|                                   |                                   |
| F116                              | D134 D308**AP**                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4320 ADJUSTMENTS FOR CHANGES IN PRIOR-YEAR
ALLOCATIONS OF

BUDGETARY RESOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D140 F334                         | D142 F334                         |
|                                   |                                   |
| D144**R**                         | D144                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4350 CANCELED AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D145 F301**AP** F390              | F120 F128**AP**                   |
|                                   |                                   |
|                                   | F122                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4355 CANCELLATION OF APPROPRIATION

FROM UNAVAILABLE RECEIPTS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                F146
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4356 CANCELLATION OF APPROPRIATION

FROM INVESTED BALANCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                F121
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4357 CANCELLATION OF APPROPRIATED

AMOUNTS RECEIVABLE FROM INVESTED

TRUST OR SPECIAL FUNDS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F369                                F123
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4382 TEMPORARY REDUCTION - NEW BUDGET

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F360                              | A135 A500**AP**                   |
|                                   |                                   |
| F362                              | A418 A518**AP**                   |
|                                   |                                   |
| F366                              | A422**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4383 TEMPORARY REDUCTION - PRIOR-YEAR

BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F360                              | A135 A500**AP**                   |
|                                   |                                   |
| F362                              | A418 A518**AP**                   |
|                                   |                                   |
| F366                              | A422**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4384 TEMPORARY REDUCTION/CANCELLATION

RETURNED BY APPROPRIATION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A108                              | F360 F368                         |
|                                   |                                   |
|                                   | F364                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4387 TEMPORARY REDUCTION OF

APROPRIATION FROM UNAVAILABLE

RECEIPTS, NEW BUDGET AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                A189
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4388 TEMPORARY REDUCTION OF

APROPRIATION FROM UNAVAILABLE

RECEIPTS, PRIOR-YEAR BALANCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F302                                A189
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4391 ADJUSTMENTS TO INDEFINITE

NO-YEAR AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F107                              | F106                              |
|                                   |                                   |
| F302                              | F302                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4392 PERMANENT REDUCTION - NEW BUDGET

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F302                              | A106 A133 A185**AP**              |
|                                   |                                   |
| F304                              | A131 A134                         |
|                                   |                                   |
| F306                              | A132 A136                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4393 PERMANENT REDUCTION - PRIOR-YEAR

BALANCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F302                              | A106 A133                         |
|                                   |                                   |
| F304                              | A112 A134                         |
|                                   |                                   |
| F306                              | A131 A136                         |
|                                   |                                   |
|                                   | A132 A185**AP**                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4394 RECEIPTS UNAVAILABLE FOR

OBLIGATION UPON COLLECTION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A190 A530 C604 F140**R**          | A108 C114 C624 F140               |
|                                   |                                   |
| A520 B126 C608                    | A188 C124 C750 F358               |
|                                   |                                   |
|                                   | A195 C602 C752                    |
|                                   |                                   |
|                                   | A250 C606 C754                    |
|                                   |                                   |
|                                   | A530**R** C622                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4395 AUTHORITY UNAVAILABLE FOR

OBLIGATION PURSUANT TO PUBLIC

LAW - TEMPORARY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A128**R** B124**AP** B129         | A128                              |
|                                   |                                   |
| A197**R** B126**AP** F126         |                                   |
|                                   |                                   |
| A198**R** B128**AP**              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4397 RECEIPTS AND APPROPRIATIONS

TEMPORARILY PRECLUDED

FROM OBLIGATION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B126 F316 F354                    | A127 F358                         |
|                                   |                                   |
| F132 F334                         | F334                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4398 OFFSETTING COLLECTIONS

TEMPORARILY PRECLUDED

FROM OBLIGATION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B126 F318                         | A129                              |
|                                   |                                   |
| F134 F356                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4399 SPECIAL AND TRUST FUND REFUNDS

AND RECOVERIES TEMPORARILY

PRECLUDED FROM OBLIGATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F358                                A139
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4420 UNAPPORTIONED AUTHORITY -

PENDING RESCISSION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A136 F308                         | A137                              |
|                                   |                                   |
| A137**R** F312                    |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4430 UNAPPORTIONED AUTHORITY -

OMB DEFERRAL

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A126**R**                         | A126                              |
|                                   |                                   |
| F308                              |                                   |
|                                   |                                   |
| F312                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4450 UNAPPORTIONED AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A106 A142 B118 F113               | A102 A192 A458 C172 D108          |
|                                   |                                   |
| A116 A143 B121 F118               | A104 A194 A460 C176 D110          |
|                                   |                                   |
| A118 A148 B124**AP** F121         | A108 A195 A462 C190 D120          |
|                                   |                                   |
| A125 A164 B126 F122               | A110 A196 A468 C602 D134          |
|                                   |                                   |
| A126 A174 B126**AP** F123         | A114 A197**AP** A480 C606         |
|                                   | D136**AP**                        |
| A127 A178 B128**AP** F312         |                                   |
|                                   | A126**R** A198**AP** A482 C622    |
| A128 A185**AP** B129 F334         | D138**AP**                        |
|                                   |                                   |
| A129 A189 C604                    | A128**R** A202 A498 C624          |
|                                   | D306**AP** A137**R** A250 A510    |
| A131 A199 C608                    | C626 D308**AP**                   |
|                                   |                                   |
| A132 A418 D136                    | A138 A251 A516 C630 F104          |
|                                   |                                   |
| A133 A422**AP** D138              | A140 A402 A528 C632 F107          |
|                                   |                                   |
| A134 A430 F104**R**               | A152 A408 A702 C634 F108**R**     |
|                                   |                                   |
| A135 A470 F106                    | A162 A410 C106 C636 F114          |
|                                   |                                   |
| A137 A484 F108                    | A166 A416 C114 C750 F116          |
|                                   |                                   |
| A139 A486 F112                    | A176 A420 C124 C751 F126          |
|                                   |                                   |
| A140**AP** A499                   | A178**R** A197**R** C130 C752     |
|                                   | F128                              |
| A500**AP**                        |                                   |
|                                   | A184 C132 C753 F130**AP**         |
| A518**AP**                        |                                   |
|                                   | A186 C136 C754 F308               |
|                                   |                                   |
|                                   | A190 C158 C755 F334               |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4510 APPORTIONMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A106 B107 F106                    | A116 C106**AP** C154**AP**        |
|                                   | C616**AP**                        |
| A120 B124**AP** F108              |                                   |
|                                   | A122 C109**AP** C182**AP**        |
| A179 B126 F112                    | C618**AP**                        |
|                                   |                                   |
| A404 B126**AP** F113              | A177 C114**AP** C410**AP**        |
|                                   | C626**AP**                        |
| A406 B128**AP** F121              |                                   |
|                                   | A186**AP** C116**AP** C412**AP**  |
| A412 B129 F122                    | C640**AP**                        |
|                                   |                                   |
| A414 B138 F123                    | A444 C124 C416**AP** C650**AP**   |
|                                   |                                   |
| A440 C106**AP** F308              | A446 C124**AP** C602 D108**AP**   |
|                                   |                                   |
| A442 C604 F312                    | A448 C130**AP** C602**AP**        |
|                                   | D110**AP**                        |
| A499 C604**R**                    |                                   |
|                                   | A450 C132**AP** C606 D134**AP**   |
| A500 C608                         |                                   |
|                                   | A500**R** C136**AP** C606**AP**   |
| A512 C620                         | F107                              |
|                                   |                                   |
| A514 C620**R**                    | A706**AP** C148**AP** C612**AP**  |
|                                   | F108**R** B126**AP** C152**AP**   |
| A712**R**                         | C614**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4520 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4530 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4540 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4550 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4560 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4570 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4580 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4590 APPORTIONMENTS - ANTICIPATED

RESOURCES - PROGRAMS SUBJECT TO

APPORTIONMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A122 C152**AP** C640**AP**        | A118                              |
|                                   |                                   |
| A186**AP** C154**AP** C650**AP**  | A140**AP**                        |
|                                   |                                   |
| A404**AP** C182**AP** D108**AP**  | A712**R**                         |
|                                   |                                   |
| B126**AP** C410**AP** D110**AP**  | C604**R**                         |
|                                   |                                   |
| C106**AP** C412**AP** D134**AP**  | C608**R**                         |
|                                   |                                   |
| C109**AP** C416**AP** F112        | C620**R**                         |
|                                   |                                   |
| C114**AP** C602**AP**             |                                   |
|                                   |                                   |
| C116**AP** C606**AP**             |                                   |
|                                   |                                   |
| C124**AP** C612**AP**             |                                   |
|                                   |                                   |
| C130**AP** C614**AP**             |                                   |
|                                   |                                   |
| C132**AP** C616**AP**             |                                   |
|                                   |                                   |
| C136**AP** C618**AP**             |                                   |
|                                   |                                   |
| C148**AP** C626**AP**             |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4610 ALLOTMENTS - REALIZED

RESOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A106 B108 C406 F109               | A120 C114**AP** C410**AP**        |
|                                   | D502**R**                         |
| A135 B109 C604**R** F110          |                                   |
|                                   | A122 C116**AP** C412**AP** F107   |
| A148 B114 C608**R** F113          |                                   |
|                                   | A186**AP** C124**AP** C416**AP**  |
| A150 B116 D620**R** F121          | F108**R**                         |
|                                   |                                   |
| A154**AP** B122 D116 F122         | A500**R** C130**AP** C602**AP**   |
|                                   | F111                              |
| A168**AP** B138 D310**AP** F123   |                                   |
|                                   | A706**AP** C132**AP** C606**AP**  |
| A189 B152 D312**AP** F308         |                                   |
|                                   | B126**AP** C134 C612**AP**        |
| A412 B154 D502 F312               |                                   |
|                                   | B302**R** C136**AP** C614**AP**   |
| A414 B302 E102                    |                                   |
|                                   | B306**R** C137 C616**AP**         |
| A499 B306 E104                    |                                   |
|                                   | B310 C138 C618**AP**              |
| A500 B308 E106                    |                                   |
|                                   | B404 C139 C626**AP**              |
| A512 B314 E108                    |                                   |
|                                   | C106**AP** C148**AP** C640**AP**  |
| A514 B406 E109                    |                                   |
|                                   | C109**AP** C152**AP** C650**AP**  |
| A712**R** B412 E204**AP**         |                                   |
|                                   | C112 C154**AP** D108**AP**        |
| B102 B418 E412                    |                                   |
|                                   | C182**AP** D110**AP**             |
| B104 B428 F106                    |                                   |
|                                   |                                   |
| B106 B430 F108                    |                                   |
|                                   |                                   |
| B107 B436                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4620 UNOBLIGATED FUNDS EXEMPT FROM

APPORTIONMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A106 A418 B304 F113               | A102 A198**R** B304**R** C138     |
|                                   | C626**AP**                        |
| A119 A422**AP** B306 F121         |                                   |
|                                   | A104 A250 B306**R** C139 C640     |
| A127 A426 B308 F122               |                                   |
|                                   | A108 A251 B312 C148**AP**         |
| A128 A430 B316 F123               | C640**AP**                        |
|                                   |                                   |
| A129 A440 B406 F312               | A110 A416 B404 C152**AP**         |
|                                   | C650**AP**                        |
| A131 A442 B412                    |                                   |
|                                   | A114 A420 C106**AP** C154**AP**   |
| A132 A484 B418                    | C750                              |
|                                   |                                   |
| A133 A486 B430                    | A123 A444 C109**AP** C158 C751    |
|                                   |                                   |
| A134 A499 C604                    | A128**R** A446 C112 C172 C752     |
|                                   |                                   |
| A135 A500 C604**R**               | A137R A448 C114 C176 C753         |
|                                   |                                   |
| A136 A500**AP** C608              | A152 A450 C114**AP** C182**AP**   |
|                                   | C754                              |
| A137 A512 C608**R**               |                                   |
|                                   | A162 A458 C116**AP** C190 C755    |
| A139 A514 C620**R**               |                                   |
|                                   | A166 A460 C124 C410**AP**         |
| A140**AP** A518**AP** D116        | D108**AP**                        |
|                                   |                                   |
| A148 A520 D310**AP**              | A176 A462 C124**AP** C412**AP**   |
|                                   | D110**AP**                        |
| A154**AP** A530 D312**AP**        |                                   |
|                                   | A177 A480 C130**AP** C416**AP**   |
| A164 A534 E102                    | D134**AP**                        |
|                                   |                                   |
| A168**AP** A712**R** E104         | A178**R** A482 C132 C602 F107     |
|                                   |                                   |
| A174 B102 E106                    | A186 A498 C132**AP** C602**AP**   |
|                                   | F108**R**                         |
| A178 B103 E108                    |                                   |
|                                   | A186AP A500**R** C134 C606 F111   |
| A179 B107 E109                    |                                   |
|                                   | A186**AP** A510 C136 C606**AP**   |
| A185**AP** B121 E204**AP**        | F310                              |
|                                   |                                   |
| A189 B124**AP** E412              | A190 A516 C136**AP** C612**AP**   |
|                                   |                                   |
| A404 B126 F106                    | A192 A528 C614**AP**              |
|                                   |                                   |
| A406 B126**AP** F108              | A194 A530**R** C616**AP**         |
|                                   |                                   |
| A412 B128**AP** F109              | A195 A702 C618**AP**              |
|                                   |                                   |
| A414 B129 F110                    | A196 A706**AP** C622              |
|                                   |                                   |
| B138                              | A197**AP** B126**AP** C624        |
|                                   |                                   |
| B152                              | A197**R**                         |
|                                   |                                   |
| B154                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4630 FUNDS NOT AVAILABLE FOR

COMMITMENT/OBLIGATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F308 F312                           A138 A140
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4650 ALLOTMENTS - EXPIRED

AUTHORITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A112 A464 D118 F120               | A408 A454 D102 D306**AP**         |
|                                   |                                   |
| A432 A466 D122 F121               | A410 A480 D104 D308**AP**         |
|                                   |                                   |
| A434 A484 D126 F123               | A436 C130 D120 F128               |
|                                   |                                   |
| A452 D106 D310**AP** F128**AP**   | A438 C132 D132 F312               |
|                                   |                                   |
| A456 D114 D312**AP** F144         |                                   |
|                                   |                                   |
| F146                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4690 ANTICIPATED RESOURCES - PROGRAMS

EXEMPT FROM APPORTIONMENT

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  A123 C114**AP** F112                A119
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4700 COMMITMENTS - PROGRAMS SUBJECT

TO APPORTIONMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A154**AP** B310 F312              | B302                              |
|                                   |                                   |
| A168**AP** B314                   | B306**R**                         |
|                                   |                                   |
| A499 D502**R**                    | D502                              |
|                                   |                                   |
| B302**R** F113                    |                                   |
|                                   |                                   |
| B306 F308                         |                                   |
|                                   |                                   |
| B308                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4720 COMMITMENTS - PROGRAMS EXEMPT FROM
APPORTIONMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A499 B316                         | B304                              |
|                                   |                                   |
| B304**R** F113                    | B306**R**                         |
|                                   |                                   |
| B306 F310                         |                                   |
|                                   |                                   |
| B308 F312                         |                                   |
|                                   |                                   |
| B312                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4801 UNDELIVERED ORDERS -

OBLIGATIONS, UNPAID

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A146 B404 D132 F111               | A150 F330                         |
|                                   |                                   |
| B104 B406 D134 F332               | A154**AP**                        |
|                                   |                                   |
| B105 B436 E102                    | A168**AP**                        |
|                                   |                                   |
| B107 B438 E104                    | B306                              |
|                                   |                                   |
| B130 C408 E106                    | B310                              |
|                                   |                                   |
| B306**R** C432 E108               | B312                              |
|                                   |                                   |
| B308 D114 D310**AP**              | B314                              |
|                                   |                                   |
| B402 D116 D312**AP**              | B316                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4802 UNDELIVERED ORDERS -

OBLIGATIONS, PREPAID/ADVANCED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B604 F328                         | B308                              |
|                                   |                                   |
| C112                              | F326                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4831 UNDELIVERED ORDERS -

OBLIGATIONS TRANSFERRED, UNPAID

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A488 F330                         | A506 F332                         |
|                                   |                                   |
| A490                              | A508                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4832 UNDELIVERED ORDERS -

OBLIGATIONS TRANSFERRED -

PREPAID/ADVANCED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A494 F326                         | A496 F328                         |
|                                   |                                   |
| A548                              | A550                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4871 DOWNWARD ADJUSTMENTS OF

PRIOR-YEAR UNPAID UNDELIVERED

ORDERS - OBLIGATIONS, RECOVERIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A712 D132 D136**AP**              | F332                              |
|                                   |                                   |
| D120 D134 D138**AP**              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4872 DOWNWARD ADJUSTMENTS OF

PRIOR-YEAR PREPAID/ADVANCED

UNDELIVERED ORDERS -

OBLIGATIONS, REFUNDS

COLLECTED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  C130                                F328
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4881 UPWARD ADJUSTMENTS OF

PRIOR-YEAR UNDELIVERED

ORDERS - OBLIGATIONS, UNPAID

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F330                              | D114 D118 D312**AP**              |
|                                   |                                   |
|                                   | D116 D310**AP**                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4882 UPWARD ADJUSTMENTS OF

PRIOR-YEAR UNDELIVERED

ORDERS - OBLIGATIONS, PREPAID/

ADVANCED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F326                                D122
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4901 DELIVERED ORDERS -

OBLIGATIONS, UNPAID

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A500**R**                         | A500 B428 D132 E108               |
|                                   |                                   |
| A504                              | B402 B430 D134 E109               |
|                                   |                                   |
| B110                              | B404 B436 D312**AP** E204**AP**   |
|                                   |                                   |
| B112                              | B406 B438 D310**AP** E412         |
|                                   |                                   |
| F325                              | B412 C614 E102 F324               |
|                                   |                                   |
|                                   | B418 D114 E104                    |
|                                   |                                   |
|                                   | D116 E106                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4902 DELIVERED ORDERS -

OBLIGATIONS, PAID

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C134                              | A146 B106 B130                    |
|                                   |                                   |
| C137                              | A504 B107 B138                    |
|                                   |                                   |
| C138                              | A512 B108 B152                    |
|                                   |                                   |
| C139                              | A514 B109 B154                    |
|                                   |                                   |
| F314                              | B102 B110 B604                    |
|                                   |                                   |
| F322                              | B103 B112 C406                    |
|                                   |                                   |
|                                   | B104 B114 C408                    |
|                                   |                                   |
|                                   | B105 B116 C432                    |
|                                   |                                   |
|                                   | B122 F320                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4908 AUTHORITY OUTLAYED NOT YET DISBURSED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  The Bureau of the Public Debt only  
  may use this account.               
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4931 DELIVERED ORDERS -

OBLIGATIONS TRANSFERRED,

UNPAID

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A492                              | A492**R**                         |
|                                   |                                   |
| F324                              | F325                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4971 DOWNWARD ADJUSTMENTS

OF PRIOR-YEAR UNPAID

DELIVERED ORDERS -

OBLIGATIONS, RECOVERIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D102 D142 D308**AP** F128         | F325                              |
|                                   |                                   |
| D110 D306**AP**                   |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4972 DOWNWARD ADJUSTMENTS

OF PRIOR-YEAR PAID DELIVERED

ORDERS - OBLIGATIONS, REFUNDS

COLLECTED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C132 C751 C755 D104               | F322                              |
|                                   |                                   |
| C136 C753 D108                    |                                   |
|                                   |                                   |
| D306**AP**                        |                                   |
|                                   |                                   |
| D308**AP**                        |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 4981 UPWARD ADJUSTMENTS OF

PRIOR-YEAR DELIVERED ORDERS -

OBLIGATIONS, UNPAID

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F324                                D106 D140 D310**AP** D312**AP**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 4982 UPWARD ADJUSTMENTS OF

PRIOR-YEAR DELIVERED ORDERS -

OBLIGATIONS, PAID

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F320                                D126
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5100 REVENUE FROM GOODS SOLD

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A708 C424 C646                    |
|                                   |                                   |
|                                   | A710 C426 C648                    |
|                                   |                                   |
|                                   | A714 C430 C650                    |
|                                   |                                   |
|                                   | C109 C640                         |
|                                   |                                   |
|                                   | C644                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5109 CONTRA REVENUE FOR GOODS SOLD

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5200 REVENUE FROM SERVICES

PROVIDED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F144                              | A186 A714 C190 C650               |
|                                   |                                   |
| F336                              | A188 C109 C422                    |
|                                   |                                   |
|                                   | A708 C188 C424                    |
|                                   |                                   |
|                                   | A710 C426                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5209 CONTRA REVENUE FOR SERVICES

PROVIDED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5310 INTEREST REVENUE - OTHER

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C154 C420 E118               |
|                                   |                                   |
|                                   | A188 C188 C422                    |
|                                   |                                   |
|                                   | C109 C416 C434                    |
|                                   |                                   |
|                                   | C141 C438                         |
|                                   |                                   |
|                                   | C142**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5311 INTEREST REVENUE - INVESTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C620**AP**                        | A186 C154 C422 E117               |
|                                   |                                   |
| E117**R**                         | A188 C188 C434                    |
|                                   |                                   |
| F336                              | A250 C418 C618                    |
|                                   |                                   |
|                                   | A251 C420 C624                    |
|                                   |                                   |
|                                   | C109 C752                         |
|                                   |                                   |
|                                   | C141                              |
|                                   |                                   |
|                                   | C142**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5312 INTEREST REVENUE - LOANS RECEIVABLE/

UNINVESTED FUNDS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C154 C422                    |
|                                   |                                   |
|                                   | A188 C188 C434                    |
|                                   |                                   |
|                                   | C109 C416                         |
|                                   |                                   |
|                                   | C141 C420                         |
|                                   |                                   |
|                                   | C142**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5317 CONTRA REVENUE FOR INTEREST REVENUE -
LOANS RECEIVABLE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D402                              | F336                              |
|                                   |                                   |
| D424                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5318 CONTRA REVENUE FOR INTEREST REVENUE -

INVESTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D402                              | F336                              |
|                                   |                                   |
| D424                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5319 CONTRA REVENUE FOR INTEREST REVENUE -

OTHER

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D402                              | F336                              |
|                                   |                                   |
| D424                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5320 PENALTIES, FINES, AND

ADMINISTRATIVE FEES REVENUE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C188 C422                    |
|                                   |                                   |
|                                   | A188 C402 C436                    |
|                                   |                                   |
|                                   | C109 C404**AP**                   |
|                                   |                                   |
|                                   | C141 C416                         |
|                                   |                                   |
|                                   | C142**AP** C420                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5329 CONTRA REVENUE FOR PENALTIES,

FINES, AND ADMINISTRATIVE FEES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D402                              | F336                              |
|                                   |                                   |
| D424                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5400 BENEFIT PROGRAM REVENUE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C190 C420                    |
|                                   |                                   |
|                                   | C109 C416 C422                    |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5409 CONTRA REVENUE FOR BENEFIT

PROGRAM REVENUE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5500 INSURANCE AND GUARANTEE

PREMIUM REVENUE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | C109 C422                         |
|                                   |                                   |
|                                   | C420 C424                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5509 CONTRA REVENUE FOR INSURANCE

AND GUARANTEE PREMIUM

REVENUE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5600 DONATED REVENUE -

FINANCIAL RESOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C158 C402                    |
|                                   |                                   |
|                                   | A188 C192 C404**AP**              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5609 CONTRA REVENUE FOR DONATIONS -

FINANCIAL RESOURCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5610 DONATED REVENUE -

NONFINANCIAL RESOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | C102                              |
|                                   |                                   |
|                                   | C164                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5619 CONTRA DONATED REVENUE -

NONFINANCIAL RESOURCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  D402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5700 EXPENDED APPROPRIATIONS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C132**R** F128**AP**              | A146**AP** B404**AP** D114**AP**  |
|                                   |                                   |
| C134**R** F336                    | A267**AP** B406**AP** D116**AP**  |
|                                   |                                   |
| C136**R**                         | B102**AP** B412**AP** D126**AP**  |
|                                   |                                   |
| C137**R**                         | B105**AP** B418**AP** D132**AP**  |
|                                   |                                   |
| C138**R**                         | B106**AP** B428**AP** E102**AP**  |
|                                   |                                   |
| C139**R**                         | B107**AP** B430**AP** E104**AP**  |
|                                   |                                   |
| C414**R**                         | B109**AP** B436**AP** E106**AP**  |
|                                   |                                   |
| D102**R**                         | B118**AP** B438**AP** E108**AP**  |
|                                   |                                   |
| D104**R**                         | B122**AP** B604**AP** E109**AP**  |
|                                   |                                   |
| D108**R**                         | B130**AP** C408**AP** E204**AP**  |
|                                   |                                   |
| D110**R**                         | B134 D106**AP** E412**AP**        |
|                                   |                                   |
| D134**R**                         | B402**AP** F336                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5708 EXPENDED APPROPRIATIONS - PRIOR-PERIOD

ADJUSTMENTS DUE TO CORRECTIONS OF ERRORS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F336                                D304 D306**AP** F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5709 EXPENDED APPROPRIATIONS - PRIOR-PERIOD

ADJUSTMENTS DUE TO CHANGES IN

ACCOUNTING PRINCIPLES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F336                                D302 D306**AP** F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5720 FINANCING SOURCES

TRANSFERRED IN WITHOUT

REIMBURSEMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| E610                              | A550 E604 E608                    |
|                                   |                                   |
| F336                              | E606                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5730 FINANCING SOURCES

TRANSFERRED OUT WITHOUT

REIMBURSEMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A548 E508 E512                    | E514                              |
|                                   |                                   |
| D148 E510                         | F336                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5740 APPROPRIATED EARMARKED

RECEIPTS TRANSFERRED IN

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A133**AP** A189**AP**             |
|                                   |                                   |
|                                   | A184                              |
|                                   |                                   |
|                                   | A185                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5745 APPROPRIATED EARMARKED

RECEIPTS TRANSFERRED OUT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A133 A185**AP** F146              | F336                              |
|                                   |                                   |
| A183 A189                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5750 EXPENDITURE FINANCING SOURCES

TRANSFERS-IN

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A456 D144**R** F336               | A458 A510                         |
|                                   |                                   |
| A499                              | A498 D144                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5755 NONEXPENDITURE FINANCING

SOURCES - TRANSFERS-IN

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A418**AP**                        | A171 A438 A482                    |
|                                   |                                   |
| A422                              | A173 A450 A508                    |
|                                   |                                   |
| A518                              | A177 A454 A516                    |
|                                   |                                   |
| A542                              | A410 A462 A528                    |
|                                   |                                   |
| A546                              | A416 A474 A532                    |
|                                   |                                   |
| F336                              | A420                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5760 EXPENDITURE FINANCING

SOURCES - TRANSFERS-OUT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A500 A514                         | A500**R** F336                    |
|                                   |                                   |
| A512 D140                         | D142                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5765 NONEXPENDITURE FINANCING

SOURCES - TRANSFERS-OUT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A134 A426 A466 A530               | A418**AP** A540                   |
|                                   |                                   |
| A143 A430 A478 A534               | A424 A544                         |
|                                   |                                   |
| A179 A434 A486 B136               | A446 F336                         |
|                                   |                                   |
| A406 A442 A488 F121               | A522                              |
|                                   |                                   |
| A414 A452 A520                    | A530**R**                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5780 IMPUTED FINANCING SOURCES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F336                                E402
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5790 OTHER FINANCING SOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A202 F336                         |
|                                   |                                   |
|                                   | C430                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5799 ADJUSTMENT OF APPROPRIATIONS

USED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 5800 TAX REVENUE COLLECTED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C143**AP**                   |
|                                   |                                   |
|                                   | A188 C422                         |
|                                   |                                   |
|                                   | C141 D586                         |
|                                   |                                   |
|                                   | C142**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5801 TAX REVENUE ACCRUAL

ADJUSTMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C143**AP** F336                   | C402                              |
|                                   |                                   |
| D586                              | C404**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5809 CONTRA REVENUE FOR TAXES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D402                              | F336                              |
|                                   |                                   |
| D424                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5890 TAX REVENUE REFUNDS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B118                              | F336                              |
|                                   |                                   |
| B416                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5900 OTHER REVENUE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F336                              | A186 C172 C416 C630               |
|                                   |                                   |
|                                   | A188 C174 C420 C636               |
|                                   |                                   |
|                                   | C109 C188 C422 D554               |
|                                   |                                   |
|                                   | C141 C402 C424 D558               |
|                                   |                                   |
|                                   | C142**AP** C404**AP**             |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5909 CONTRA REVENUE FOR OTHER

REVENUE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D402                              | F336                              |
|                                   |                                   |
| D424                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5990 COLLECTIONS FOR OTHERS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C141**AP** C143**AP**             | F336                              |
|                                   |                                   |
| C142 D584                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 5991 ACCRUED COLLECTIONS FOR

OTHERS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C402**AP**                        | C143**AP** D584                   |
|                                   |                                   |
| C404                              | D424**AP** F336                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6100 OPERATING EXPENSES/

PROGRAM COSTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A146 B154 C102 D132 E204**AP**    | C132 D108 E414                    |
|                                   |                                   |
| A514 B402 D106 D134 E412          | C134 D110 F128                    |
|                                   |                                   |
| B102 B404 D114 D510 E416          | C136**AP** D582 F336              |
|                                   |                                   |
| B104 B406 D116 D534 E418          | C138**AP** E110                   |
|                                   |                                   |
| B105 B412 D126 E102 E506          | C139**AP** E112                   |
|                                   |                                   |
| B106 B436 E104                    | D102 E114                         |
|                                   |                                   |
| B107 B604 E108                    | D104 E116                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6190 CONTRA BAD DEBT EXPENSE -

INCURRED FOR OTHERS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F336                                D422 D420**AP**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 6199 ADJUSTMENT TO SUBSIDY

EXPENSE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F336                                D113
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 6310 INTEREST EXPENSES ON

BORROWING FROM THE BUREAU OF

THE PUBLIC DEBT AND/OR THE FEDERAL

FINANCING BANK

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B109                              | F336                              |
|                                   |                                   |
| B418                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6320 INTEREST EXPENSES ON

SECURITIES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B109                              | F336                              |
|                                   |                                   |
| B418                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6330 OTHER INTEREST EXPENSES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B109 B418 E122                    | F336                              |
|                                   |                                   |
| B416                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6400 BENEFIT EXPENSE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B604                              | F336                              |
|                                   |                                   |
| E104                              |                                   |
|                                   |                                   |
| E106                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6500 COST OF GOODS SOLD

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C630 D538 E114                    | C132 D104 F336                    |
|                                   |                                   |
| D106 D566 E408                    | C134 D566**R**                    |
|                                   |                                   |
| D114 E102                         | C414 E112                         |
|                                   |                                   |
| D116 E110                         | D102 E116                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6600 APPLIED OVERHEAD

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| E110 E116                         | D514                              |
|                                   |                                   |
| E112 F336                         | E404                              |
|                                   |                                   |
| E114                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6610 COST CAPITALIZATION OFFSET

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F336                                D514
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 6710 DEPRECIATION, AMORTIZATION,

AND DEPLETION

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| E120                              | E110 E404                         |
|                                   |                                   |
|                                   | E112 F336                         |
|                                   |                                   |
|                                   | E114                              |
|                                   |                                   |
|                                   | E116                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6720 BAD DEBT EXPENSE

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D404                              | F336                              |
|                                   |                                   |
| D420                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6730 IMPUTED COSTS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  E402                                F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 6790 OTHER EXPENSES NOT REQUIRING

BUDGETARY RESOURCES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C136**AP** D528 F336              | C414 D528**R** F336               |
|                                   |                                   |
| C137 D566                         | D128 D566**R**                    |
|                                   |                                   |
| C138**AP** D582                   | D526 D580                         |
|                                   |                                   |
| C139**AP** E406                   | E109**R**                         |
|                                   |                                   |
| D518 E410                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6800 FUTURE FUNDED EXPENSES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B420 F130                         | B424**R** F336                    |
|                                   |                                   |
| B424                              | B436                              |
|                                   |                                   |
| D113                              | D145                              |
|                                   |                                   |
|                                   | D146                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 6850 EMPLOYER CONTRIBUTIONS TO

EMPLOYEE BENEFIT PROGRAMS

NOT REQUIRING CURRENT-YEAR

BUDGET AUTHORITY -

UNOBLIGATED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  B422                                B422**R** F336
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 6900 NONPRODUCTION COSTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B102 B604 D134                    | C132 D108                         |
|                                   |                                   |
| B402 D106 E102                    | C134 D110                         |
|                                   |                                   |
| B404 D114                         | C414 F336                         |
|                                   |                                   |
| B406 D116                         | D102                              |
|                                   |                                   |
| B436 D132                         | D104                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7110 GAINS ON DISPOSITION OF ASSETS - OTHER

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F338                              | C161 C632 C648                    |
|                                   |                                   |
|                                   | C610 C644 E602                    |
|                                   |                                   |
|                                   | C626 C646                         |
|                                   |                                   |
|                                   | C628                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7111 GAINS ON DISPOSITION OF INVESTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| F338                              | C602 C622                         |
|                                   |                                   |
|                                   | C606 C624                         |
|                                   |                                   |
|                                   | C618 C752                         |
|                                   |                                   |
|                                   | C620 C753                         |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7112 GAINS ON DISPOSITION OF BORROWINGS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F338                                
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 7180 UNREALIZED GAINS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F140**R** F338                      F136 F140
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 7190 OTHER GAINS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F338                                D570 D574 D578
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 7210 LOSSES ON DISPOSITION OF ASSETS - OTHER

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C161 C634 D418                    | F340                              |
|                                   |                                   |
| C610 C644 E502                    |                                   |
|                                   |                                   |
| C626 C646 E602                    |                                   |
|                                   |                                   |
| C628 C648                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7211 LOSSES ON DISPOSITION OF INVESTMENTS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C604 C622                         | F340                              |
|                                   |                                   |
| C608 C624                         |                                   |
|                                   |                                   |
| C618 C754                         |                                   |
|                                   |                                   |
| C620 C755                         |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7212 LOSSES ON DISPOSITION OF BORROWINGS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      F340
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 7280 UNREALIZED LOSSES

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F138 F140                           F140**R** F340
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 7290 OTHER LOSSES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| A202**AP** D523 D568              | B424**R**                         |
|                                   |                                   |
| A204 D542 D572                    | C137                              |
|                                   |                                   |
| B108 D548 D576                    | F340                              |
|                                   |                                   |
| B424 D564                         |                                   |
|                                   |                                   |
| C194                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7300 EXTRAORDINARY ITEMS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D550                              | F340                              |
|                                   |                                   |
| F338                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7400 PRIOR-PERIOD ADJUSTMENTS DUE TO

CORRECTIONS OF ERRORS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D306 D312 F338                    | D308 F340                         |
|                                   |                                   |
|                                   | D310                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7401 PRIOR-PERIOD ADJUSTMENTS DUE TO

CHANGES IN ACCOUNTING PRINCIPLES

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| D532 D312                         | D308                              |
|                                   |                                   |
| D536 F338                         | D310                              |
|                                   |                                   |
| D306                              | F340                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 7500 DISTRIBUTIONS OF INCOME -

DIVIDEND

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      F340
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 7600 CHANGES IN ACTUARIAL LIABILITY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B426                              | B426**R**                         |
|                                   |                                   |
| F338                              | F340                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 8010 GUARANTEED LOAN LEVEL

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| G102                              | F344                              |
|                                   |                                   |
|                                   | F352                              |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 8015 GUARANTEED LOAN LEVEL -

UNAPPORTIONED

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  G104                                G102
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8020 GUARANTEED LOAN LEVEL -

APPORTIONED

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| G106                              | G104                              |
|                                   |                                   |
| F346                              |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 8025 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8030 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8035 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8040 GUARANTEED LOAN LEVEL -

USED AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F344                                G106
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8045 GUARANTEED LOAN LEVEL -

UNUSED AUTHORITY

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F352                                F346
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8050 GUARANTEED LOAN PRINCIPAL

OUTSTANDING

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  G108                                G110
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8053 GUARANTEED LOAN NEW

DISBURSEMENTS BY LENDER

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F348                                G108
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8056 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8059 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8062 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8065 GUARANTEED LOAN COLLECTIONS,

DEFAULTS, AND ADJUSTMENTS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  G110                                F350
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8068 RESERVED FOR AGENCY USE

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

                                      
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8070 GUARANTEED LOAN CUMULATIVE

DISBURSEMENTS BY LENDERS

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F350                                F348
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8101 PARTIAL AUTHORITY CANCELLATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  E204                                F301 F390**AP**
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8102 OFFSET FOR PARTIAL AUTHORITY

CANCELLATION

  ----------------------------------- -----------------------------------
  DEBIT                               CREDIT

  F301 F390**AP**                     E204
  ----------------------------------- -----------------------------------

ACCOUNT NUMBER AND TITLE: 8801 OFFSET FOR PURCHASES OF ASSETS

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| C132**R**                         | B152**AP** C132**AP** G122        |
|                                   |                                   |
| C138**R**                         | B402**AP** C134**AP** G124        |
|                                   |                                   |
| C414**R**                         | B404**AP** C136**AP**             |
|                                   |                                   |
| F370                              | B406**AP** D132**AP**             |
|                                   |                                   |
| G134**R**                         | B430**AP** D134**AP**             |
|                                   |                                   |
| G136**R**                         | B438**AP** G120                   |
|                                   |                                   |
|                                   | B604**AP**                        |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 8802 PURCHASES OF PROPERTY, PLANT, AND

EQUIPMENT

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402**AP** C134**AP**             | C134**R**                         |
|                                   |                                   |
| B404**AP** C136**AP**             | C138**R**                         |
|                                   |                                   |
| B406**AP** D132**AP**             | C414**R**                         |
|                                   |                                   |
| B604**AP** D134**AP**             | F370                              |
|                                   |                                   |
| C132**AP** G120                   |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 8803 PURCHASES OF INVENTORY AND RELATED

PROPERTY

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B402**AP** C136**AP**             | C134**R**                         |
|                                   |                                   |
| B404**AP** D132**AP**             | C138**R**                         |
|                                   |                                   |
| B406**AP** D134**AP**             | C414**R**                         |
|                                   |                                   |
| B430**AP** G122                   | F370                              |
|                                   |                                   |
| B604**AP**                        |                                   |
|                                   |                                   |
| C132**AP**                        |                                   |
+-----------------------------------+-----------------------------------+

ACCOUNT NUMBER AND TITLE: 8804 PURCHASES OF ASSETS - OTHER

+-----------------------------------+-----------------------------------+
| DEBIT                             | CREDIT                            |
+-----------------------------------+-----------------------------------+
| B152**AP** C132**AP**             | C134**R**                         |
|                                   |                                   |
| B402**AP** C136**AP**             | C138**R**                         |
|                                   |                                   |
| B404**AP** D132**AP**             | C414**R**                         |
|                                   |                                   |
| B406**AP** D134**AP**             | F370                              |
|                                   |                                   |
| B438**AP** G124                   |                                   |
|                                   |                                   |
| B604**AP**                        |                                   |
+-----------------------------------+-----------------------------------+

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