[Background:]{.underline}

It was determined that USSGL accounts with normal balances of "either"
needed to be changed to debit or credit. Currently, the USSGL accounts
below that have normal balances as "either" on the USSGL Chart of
Accounts also contain within their definition, "FACTS I/II normal
balance assigned to this account is "debit/credit."

[Changes:]{.underline}

-   The normal balance for each USSGL account listed below will be
    changed to the FACTS I or II assigned balance.

-   The sentence referred above will be deleted in each USSGL account
    listed below.

-   The following sentence will be added: "Although the normal balance
    for this account

is ......, it is acceptable in certain instances for this account to
have a ..... balance."

**Account New Normal**

**[Number]{.underline} [Title]{.underline} [Balance]{.underline}**

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

1623 Amortization of Discount and Premium on Securities

Other Than the Bureau of the Public Debt Securities 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 Credit

2533. Amortization of Discount and Premium on Securities

> Issued by Federal Agencies Under General and Special
>
> Financing Authority Debit

3106 Unexpended Appropriations - Adjustments Credit

3108. Unexpended Appropriations - Prior-Period

> Adjustments Due to Corrections of Errors Debit

3109. Unexpended Appropriations - Prior-Period

> Adjustments Due to Changes in Accounting Principles Debit

3310 Cumulative Results of Operations Credit

**4034 Anticipated Adjustments to Contract Authority 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

**Account New Normal**

**[Number]{.underline} [Title]{.underline} [Balance]{.underline}**

4137 Transfers of Contract Authority Debit

4160 Anticipated Transfers - Current-Year Authority Debit

4166 Allocations of Realized Authority - To Be Transferred

> From Invested Balances Debit

4167 Allocations of Realized Authority - Transferred From

> Invested Balances Debit

4168. Allocations of Realized Authority Reclassified - Authority

> To Be Transferred From Invested Balances -
>
> Temporary Reduction Debit

4170 Transfers - Current-Year Authority Debit

4171 Non-Allocation Transfers of Invested Balances - Receivable Debit

4172 Non-Allocation Transfers of Invested Balances - Payable Credit

4173 Non-Allocation Transfers of Invested Balances - Transferred Debit

4175 Allocation Transfers of Current-Year Authority for

> Non-Invested Accounts Debit

4176 Allocation Transfers of Prior-Year Balances Debit

4180 Anticipated Transfers - 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

4199 Transfer of Expired Expenditure Transfers - Receivable Debit

4230 Unfilled Customer Orders Without Advance - Transferred Debit

4231 Unfilled Customer Orders With Advance - Transferred Credit

4232. Appropriation Trust Fund Expenditure Transfers -

> Receivable - Transferred Debit

4233. Reimbursements and Other Income Earned - Receivable -

> Transferred Debit

4234 Other Federal Receivables - Transferred Debit

4320 Adjustments for Changes in Prior-Year Allocations of

Budgetary Resources Debit

> 4391 Adjustments to Indefinite No-Year Authority Credit

4831 Undelivered Orders - Obligations Transferred, Unpaid Credit

4832 Undelivered Orders - Obligations Transferred,

> Prepaid/Advanced Credit

4931 Delivered Orders - Obligations Transferred, Unpaid Credit

5708. Expended Appropriations - Prior-Period

> Adjustments Due to Corrections of Errors Credit

**Account New Normal**

**[Number]{.underline} [Title]{.underline} [Balance]{.underline}**

5709. Expended Appropriations - Prior-Period

> Adjustments Due to Changes in Accounting Principles Credit

5790 Other Financing Sources 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

7600 Changes in Actuarial Liability Debit