+---------------+------------------------+---------+-----+-----+----+
| **Report_     | Fiscal year covered by | **      | 4/A | SF  | Ag |
| Fiscal_Year** | report.                | 4-digit |     | 1   | en |
|               |                        | year**  |     | 33, | cy |
|               |                        |         |     |     |    |
|               |                        |         |     | FMS |    |
|               |                        |         |     | 21  |    |
|               |                        |         |     | 08, |    |
|               |                        |         |     |     |    |
|               |                        |         |     | P&F |    |
+---------------+------------------------+---------+-----+-----+----+
| **Report_F    | Month at end of period | **      | 2/A | SF  | Ag |
| iscal_Month** | covered by report. For | 2-digit |     | 1   | en |
|               | example, October is    | month** |     | 33, | cy |
|               | 01, December is 03,    |         |     |     |    |
|               | March is 06, June is   |         |     | FMS |    |
|               | 09 and September is    |         |     | 21  |    |
|               | 12.                    |         |     | 08, |    |
|               |                        |         |     |     |    |
|               |                        |         |     | P&F |    |
+---------------+------------------------+---------+-----+-----+----+
| **            | Used in conjunction    | **T     | 2/A | SF  | Tr |
| Treasury_Depa | with the Treasury      | reasury |     | 1   | ea |
| rtment_Code** | Account Main Code, the | Fi      |     | 33, | su |
|               | Treasury Department    | nancial |     |     | ry |
|               | Code represents the    | Manual  |     | FMS |    |
|               | department, agency or  | Vol. I, |     | 21  |    |
|               | establishment of the   | Part 2, |     | 08, |    |
|               | U.S. Government that   | Chapter |     |     |    |
|               | is responsible for the | 1500**  |     | P&F |    |
|               | Federal account        |         |     |     |    |
|               | symbol. The Treasury   |         |     |     |    |
|               | Department Code is     |         |     |     |    |
|               | assigned by the        |         |     |     |    |
|               | Department of the      |         |     |     |    |
|               | Treasury.              |         |     |     |    |
+---------------+------------------------+---------+-----+-----+----+
| **Al          | Indicates the Treasury | **T     | 2/A | SF  | T  |
| location_Tran | Department Code of the | reasury |     | 1   | re |
| sfer_Agency** | agency receiving funds | Fi      |     | 33, | as |
|               | through an allocation  | nancial |     |     | ur |
|               | transfer.              | Manual  |     | FMS | y, |
|               |                        | Vol. I, |     | 21  |    |
|               |                        | Part 2, |     | 08, | Ag |
|               |                        | Chapter |     |     | en |
|               |                        | 1500**  |     | P&F | cy |
+---------------+------------------------+---------+-----+-----+----+
| **F           | For multiyear funds    | **      | 4/A | SF  | T  |
| iscal_Year1** | only. The first year   | Blank** |     | 1   | re |
|               | of fund availability   |         |     | 33, | as |
|               | under law that a TAFS  | **      |     |     | ur |
|               | may incur obligations. | 4-digit |     | FMS | y, |
|               | Blank indicates annual | year**  |     | 21  |    |
|               | or no-year funds.      |         |     | 08, | Ag |
|               |                        |         |     |     | en |
|               |                        |         |     | P&F | cy |
+---------------+------------------------+---------+-----+-----+----+
| **F           | For annual and         | **X -   | 4/A | SF  | T  |
| iscal_Year2** | multiyear funds, the   | No      |     | 1   | re |
|               | last year of funds     | year**  |     | 33, | as |
|               | availability under law |         |     |     | ur |
|               | that a TAFS may incur  | **M - M |     | FMS | y, |
|               | new obligations. For   | ac      |     | 21  |    |
|               | no-year Treasury       | count** |     | 08, | Ag |
|               | appropriation/fund     |         |     |     | en |
|               | symbols, \"X\"         | **      |     | P&F | cy |
|               | indicates that funds   | 4-digit |     |     |    |
|               | are available until    | year**  |     |     |    |
|               | the purposes for which |         |     |     |    |
|               | the funds were made    |         |     |     |    |
|               | available are          |         |     |     |    |
|               | accomplished.          |         |     |     |    |
+---------------+------------------------+---------+-----+-----+----+
| **Tr          | Used in conjunction    | **T     | 4/A | SF  | OM |
| easury_Accoun | with Treasury          | reasury |     | 1   | B, |
| t_Main_Code** | Department Code, the   | Fi      |     | 33, |    |
|               | Treasury Account Main  | nancial |     |     | Tr |
|               | Code identifies the    | Manual  |     | FMS | ea |
|               | specific purpose as    | Vol. I, |     | 21  | su |
|               | described in one or    | Part 2, |     | 08, | ry |
|               | more acts of Congress  | Chapter |     |     |    |
|               | for which Federal      | 1500**  |     | P&F |    |
|               | agencies may incur     |         |     |     |    |
|               | obligations and make   |         |     |     |    |
|               | payments out of the    |         |     |     |    |
|               | Treasury.              |         |     |     |    |
+---------------+------------------------+---------+-----+-----+----+
| **Account_R   | Indicates whether the  | **N/A** | 2/A | SF  | OM |
| euse_Number** | same Treasury          |         |     | 1   | B, |
|               | Department Code and    |         |     | 33, |    |
|               | Treasury Account Main  |         |     |     | Tr |
|               | Code combination have  |         |     | FMS | ea |
|               | been previously used   |         |     | 21  | su |
|               | to identify a Federal  |         |     | 08, | ry |
|               | account symbol used    |         |     |     |    |
|               | for different          |         |     | P&F |    |
|               | purposes.              |         |     |     |    |
+---------------+------------------------+---------+-----+-----+----+

+-------------------+-------------------+---------+-----+-----+-----+
| **T               | Normally filled   | **N/A** | 3/A | FMS | Age |
| AFS_Sub_Account** | with zero to      |         |     | 2   | ncy |
|                   | indicate no       |         |     | 108 |     |
|                   | subaccount. When  |         |     |     |     |
|                   | used, indicates a |         |     |     |     |
|                   | Treasury defined  |         |     |     |     |
|                   | subdivision of    |         |     |     |     |
|                   | TAFS.             |         |     |     |     |
+-------------------+-------------------+---------+-----+-----+-----+
| **Apporti         | A distribution    | **A --  | 1/A | SF  | Age |
| onment_Category** | made by OMB of    | C       |     | 1   | ncy |
|                   | budgetary         | ategory |     | 33, |     |
|                   | resources by      | A**     |     |     |     |
|                   | calendar quarters |         |     | FMS |     |
|                   | (category A) or   | **B --  |     | 21  |     |
|                   | by other          | C       |     | 08, |     |
|                   | specified time    | ategory |     |     |     |
|                   | periods,          | B**     |     | P&F |     |
|                   | programs,         |         |     |     |     |
|                   | activities,       | **C -   |     |     |     |
|                   | projects, or      | Not     |     |     |     |
|                   | combinations      | subject |     |     |     |
|                   | thereof (category | to      |     |     |     |
|                   | B). Indicates     | a       |     |     |     |
|                   | whether amounts   | pportio |     |     |     |
|                   | are category A or | nment** |     |     |     |
|                   | B apportionment   |         |     |     |     |
|                   | or not subject to |         |     |     |     |
|                   | apportionment.    |         |     |     |     |
|                   |                   |         |     |     |     |
|                   | (OMB Circular     |         |     |     |     |
|                   | A-34)             |         |     |     |     |
+-------------------+-------------------+---------+-----+-----+-----+
| **A               | The code for each | **N/A** | 4/A | SF  | Age |
| pportionment_Cate | subdivision of a  |         |     | 133 | ncy |
| gory_B_Sub_Code** | category B        |         |     |     |     |
|                   | apportionment.    |         |     |     |     |
+-------------------+-------------------+---------+-----+-----+-----+
| **USSGL           | A unique code     | **T     | 4/A | SF  | Age |
| _Account_Number** | that represents a | reasury |     | 1   | ncy |
|                   | Standard General  | Fi      |     | 33, |     |
|                   | Ledger account. A | nancial |     |     |     |
|                   | USSGL account is  | Manual  |     | FMS |     |
|                   | used to record,   | Vol. I, |     | 21  |     |
|                   | classify and      | Sup     |     | 08, |     |
|                   | report accounting | plement |     |     |     |
|                   | events in a       | No. 2** |     | P&F |     |
|                   | uniform manner    |         |     |     |     |
|                   | governmentwide.   |         |     |     |     |
|                   | The USSGL account |         |     |     |     |
|                   | (1) provides      |         |     |     |     |
|                   | control over all  |         |     |     |     |
|                   | financial         |         |     |     |     |
|                   | transactions and  |         |     |     |     |
|                   | resource          |         |     |     |     |
|                   | balances, (2) in  |         |     |     |     |
|                   | combination with  |         |     |     |     |
|                   | other data        |         |     |     |     |
|                   | elements,         |         |     |     |     |
|                   | satisfies basic   |         |     |     |     |
|                   | financial and     |         |     |     |     |
|                   | budget execution  |         |     |     |     |
|                   | reporting         |         |     |     |     |
|                   | requirements of   |         |     |     |     |
|                   | OMB and Treasury  |         |     |     |     |
|                   | and (3)           |         |     |     |     |
|                   | integrates        |         |     |     |     |
|                   | proprietary and   |         |     |     |     |
|                   | budgetary         |         |     |     |     |
|                   | accounting (GAO   |         |     |     |     |
|                   | Glossary).        |         |     |     |     |
+-------------------+-------------------+---------+-----+-----+-----+
| **Submission_     | The adjustment to | **Nu    | 3/N | SF  | Age |
| Revision_Number** | previously        | meric** |     | 1   | ncy |
|                   | submitted data.   |         |     | 33, |     |
|                   | The submission    |         |     |     |     |
|                   | revision number   |         |     | FMS |     |
|                   | for an original   |         |     | 21  |     |
|                   | submission has a  |         |     | 08, |     |
|                   | value of 0.       |         |     |     |     |
|                   |                   |         |     | P&F |     |
+-------------------+-------------------+---------+-----+-----+-----+
| **DF              | Combination of    | **See   | See | See | FA  |
| I_Attribute_Key** | nearly all        | non-key | n   | n   | CTS |
|                   | non-key           | attri   | on- | on- | II  |
|                   | attributes, with  | butes** | key | key |     |
|                   | the exception of  |         | a   | a   |     |
|                   | Debit_Credit,     |         | ttr | ttr |     |
|                   | Amount,           |         | ibu | ibu |     |
|                   | Expiration_Flag,  |         | tes | tes |     |
|                   | TAFS_Status,      |         |     |     |     |
|                   | User_Stamp,       |         |     |     |     |
|                   | Date_Stamp, and   |         |     |     |     |
|                   | Time_Stamp.       |         |     |     |     |
+-------------------+-------------------+---------+-----+-----+-----+

+-------------------+-------------------+----------+-----+-----+----+
| **Tran            | Indicates type of | **F --   | 1/A | SF  | Ag |
| saction_Partner** | entity involved   | F        |     | 133 | en |
|                   | in transactions   | ederal** |     |     | cy |
|                   | with the          |          |     |     |    |
|                   | reporting entity  | **X --   |     |     |    |
|                   | (that is, other   | NonF     |     |     |    |
|                   | Federal entities  | ederal** |     |     |    |
|                   | (F), Non-Federal  |          |     |     |    |
|                   | entities such as  | **E --   |     |     |    |
|                   | Private/Local/Sta | No       |     |     |    |
|                   | te/Tribal/Foreign | nFederal |     |     |    |
|                   | governments (X),  | Exc      |     |     |    |
|                   | or exceptions for | eption** |     |     |    |
|                   | other non-Federal |          |     |     |    |
|                   | partners (E)).    |          |     |     |    |
+-------------------+-------------------+----------+-----+-----+----+
| **Direct_         | The Treasury      | **       | 2/A | SF  | Ag |
| Transfer_Agency** | Department Code   | Treasury |     | 1   | en |
|                   | of the other      | F        |     | 33, | cy |
|                   | Federal entity    | inancial |     |     |    |
|                   | involved in       | Manual   |     | FMS |    |
|                   | transactions with | Vol. I,  |     | 21  |    |
|                   | the reporting     | Part 2,  |     | 08, |    |
|                   | entity. Used in   | Chapter  |     |     |    |
|                   | conjunction with  | 1500**   |     | P&F |    |
|                   | Tr                |          |     |     |    |
|                   | ansaction_Partner |          |     |     |    |
|                   | attribute of "F." |          |     |     |    |
+-------------------+-------------------+----------+-----+-----+----+
| **Direct_T        | The Treasury      | **       | 4/A | SF  | Ag |
| ransfer_Account** | Department Code   | Treasury |     | 1   | en |
|                   | of the other      | F        |     | 33, | cy |
|                   | Federal entity    | inancial |     |     |    |
|                   | involved in       | Manual   |     | FMS |    |
|                   | transactions with | Vol. I,  |     | 21  |    |
|                   | the reporting     | Part 2,  |     | 08, |    |
|                   | entity. Used in   | Chapter  |     |     |    |
|                   | conjunction with  | 1500**   |     | P&F |    |
|                   | Tr                |          |     |     |    |
|                   | ansaction_Partner |          |     |     |    |
|                   | attribute of "F." |          |     |     |    |
+-------------------+-------------------+----------+-----+-----+----+
| **T               | Indicates whether | **F --   | 1/A | SF  | Sy |
| ransfer_To_From** | the transfer is   | From**   |     | 1   | st |
|                   | to or from        |          |     | 33, | em |
|                   | another Treasury  | **T --   |     |     |    |
|                   | agency or         | To**     |     | FMS |    |
|                   | account. Used in  |          |     | 21  |    |
|                   | conjunction with  |          |     | 08, |    |
|                   | Tr                |          |     |     |    |
|                   | ansaction_Partner |          |     | P&F |    |
|                   | attribute of "F." |          |     |     |    |
+-------------------+-------------------+----------+-----+-----+----+
| **Re              | Indicates whether | **R --   | 1/A | SF  | Ag |
| imbursable_Flag** | amounts for       | Reimbu   |     | 1   | en |
|                   | goods, services   | rsable** |     | 33, | cy |
|                   | and joint project |          |     |     |    |
|                   | support are       | **D --   |     | P&F |    |
|                   | financed by       | Direct** |     |     |    |
|                   | offsetting        |          |     |     |    |
|                   | collections.      |          |     |     |    |
+-------------------+-------------------+----------+-----+-----+----+
| **Pu              | The number of a   | **N/A**  | 7/A | SF  | Ag |
| blic_Law_Number** | specific law      |          |     | 1   | en |
|                   | enacted by the    |          |     | 33, | cy |
|                   | Congress and      |          |     |     |    |
|                   | signed by the     |          |     | FMS |    |
|                   | President. For    |          |     | 2   |    |
|                   | example, the      |          |     | 108 |    |
|                   | 554^th^ Law of    |          |     |     |    |
|                   | the 106th         |          |     |     |    |
|                   | Congress would be |          |     |     |    |
|                   | Public Law        |          |     |     |    |
|                   | 106-554. The      |          |     |     |    |
|                   | specific Public   |          |     |     |    |
|                   | Law number will   |          |     |     |    |
|                   | be determined     |          |     |     |    |
|                   | where the USSGL   |          |     |     |    |
|                   | account           |          |     |     |    |
|                   | information is    |          |     |     |    |
|                   | crosswalked.      |          |     |     |    |
+-------------------+-------------------+----------+-----+-----+----+

+------------------+-------------------+----------+-----+-----+----+
| **               | Used to           | **P --   | 1/A | SF  | Ag |
| Authority_Type** | distinguish among | Appropr  |     | 1   | en |
|                  | the types of      | iation** |     | 33, | cy |
|                  | budgetary         |          |     |     |    |
|                  | resources, where  | **D --   |     | FMS |    |
|                  | it is not         | A        |     | 21  |    |
|                  | possible to do so | dvance** |     | 08, |    |
|                  | by the USSGL      |          |     |     |    |
|                  | account number.   | *        |     | P&F |    |
|                  | For example, the  | *Appropr |     |     |    |
|                  | USSGL rescission  | iation** |     |     |    |
|                  | accounts (USSGL   |          |     |     |    |
|                  | accounts 4392 and | **B --   |     |     |    |
|                  | 4393) do not      | B        |     |     |    |
|                  | distinguish       | orrowing |     |     |    |
|                  | between           | Aut      |     |     |    |
|                  | rescissions of    | hority** |     |     |    |
|                  | appropriations or |          |     |     |    |
|                  | contract          | **C --   |     |     |    |
|                  | authority.        | Contract |     |     |    |
|                  |                   | Aut      |     |     |    |
|                  |                   | hority** |     |     |    |
|                  |                   |          |     |     |    |
|                  |                   | **R -    |     |     |    |
|                  |                   | Re       |     |     |    |
|                  |                   | -appropr |     |     |    |
|                  |                   | iation** |     |     |    |
|                  |                   |          |     |     |    |
|                  |                   | **S --   |     |     |    |
|                  |                   | Spending |     |     |    |
|                  |                   | A        |     |     |    |
|                  |                   | uthority |     |     |    |
|                  |                   | From     |     |     |    |
|                  |                   | Of       |     |     |    |
|                  |                   | fsetting |     |     |    |
|                  |                   | Colle    |     |     |    |
|                  |                   | ctions** |     |     |    |
|                  |                   |          |     |     |    |
|                  |                   | **L --   |     |     |    |
|                  |                   | Proceeds |     |     |    |
|                  |                   | of Loan  |     |     |    |
|                  |                   | Asset    |     |     |    |
|                  |                   | Sales    |     |     |    |
|                  |                   | With     |     |     |    |
|                  |                   | Re       |     |     |    |
|                  |                   | course** |     |     |    |
+------------------+-------------------+----------+-----+-----+----+
| **Definite_I     | Indicates whether | **D --   | 1/A | P   | Ag |
| ndefinite_Flag** | the amount of the | De       |     | &F, | en |
|                  | budget authority  | finite** |     |     | cy |
|                  | is definite       |          |     | FMS |    |
|                  | (specified amount | **I --   |     | 2   |    |
|                  | or amount not to  | Inde     |     | 108 |    |
|                  | exceed the        | finite** |     |     |    |
|                  | specified amount) |          |     |     |    |
|                  | or indefinite     |          |     |     |    |
|                  | (determined by    |          |     |     |    |
|                  | other factors).   |          |     |     |    |
+------------------+-------------------+----------+-----+-----+----+
| **Year_Of_Bu     | Identifies the    | **NEW    | 3/A | P&F | Ag |
| dget_Authority** | fiscal year when  | -Outlays |     |     | en |
|                  | a TAFS is         | from new |     |     | cy |
|                  | provided with new | budget   |     |     |    |
|                  | no-year budget    | aut      |     |     |    |
|                  | authority. Used   | hority** |     |     |    |
|                  | only for no-year  |          |     |     |    |
|                  | TAFS in order to  | **BAL    |     |     |    |
|                  | distinguish       | -Outlays |     |     |    |
|                  | outlays from new  | from     |     |     |    |
|                  | obligational      | balances |     |     |    |
|                  | authority vs.     | brought  |     |     |    |
|                  | outlays from      | f        |     |     |    |
|                  | carried forward   | orward** |     |     |    |
|                  | balances.         |          |     |     |    |
+------------------+-------------------+----------+-----+-----+----+
| **BEA_Cate       | Indicates whether | **D --   | 1/A | P&F | Ag |
| gory_Indicator** | the Budget        | Discret  |     |     | en |
|                  | Enforcement Act   | ionary** |     |     | cy |
|                  | (BEA) category is |          |     |     |    |
|                  | mandatory,        | **M --   |     |     |    |
|                  | discretionary or  | Man      |     |     |    |
|                  | emergency         | datory** |     |     |    |
|                  | discretionary.    |          |     |     |    |
|                  |                   | **E --   |     |     |    |
|                  |                   | Eme      |     |     |    |
|                  |                   | rgency** |     |     |    |
|                  |                   |          |     |     |    |
|                  |                   | *        |     |     |    |
|                  |                   | *Discret |     |     |    |
|                  |                   | ionary** |     |     |    |
+------------------+-------------------+----------+-----+-----+----+
| **Bo             | Indicates whether | **T --   | 1/A | FMS | Ag |
| rrowing_Source** | borrowing took    | Tr       |     | 21  | en |
|                  | place from        | easury** |     | 08, | cy |
|                  | Treasury or       |          |     |     |    |
|                  | public.           | **P --   |     | P&F |    |
|                  |                   | Public** |     |     |    |
|                  |                   |          |     |     |    |
|                  |                   | **F      |     |     |    |
|                  |                   | -Federal |     |     |    |
|                  |                   | F        |     |     |    |
|                  |                   | inancing |     |     |    |
|                  |                   | Bank**   |     |     |    |
+------------------+-------------------+----------+-----+-----+----+
| **Advance_Flag** | Indicates that a  | **P --   | 1/A | SF  | Ag |
|                  | portion of the    | Advanced |     | 1   | en |
|                  | appropriation was | in Prior |     | 33, | cy |
|                  | advanced from a   | Year**   |     |     |    |
|                  | future year, or   |          |     | P&F |    |
|                  | was made          | **F --   |     |     |    |
|                  | available in a    | Advanced |     |     |    |
|                  | prior year.       | from     |     |     |    |
|                  |                   | Future   |     |     |    |
|                  |                   | Year**   |     |     |    |
|                  |                   |          |     |     |    |
|                  |                   | **X --   |     |     |    |
|                  |                   | Not      |     |     |    |
|                  |                   | Appl     |     |     |    |
|                  |                   | icable** |     |     |    |
+------------------+-------------------+----------+-----+-----+----+

+-------------------+-------------------+----------+------+-----+----+
| **Credit_Cohort** | Fiscal year when  | *        | 4/A  | SF  | Ag |
|                   | direct loans are  | *4-digit |      | 133 | en |
|                   | obligated or      | year**   |      |     | cy |
|                   | guarantees        |          |      |     |    |
|                   | committed by a    |          |      |     |    |
|                   | program, even if  |          |      |     |    |
|                   | disbursements     |          |      |     |    |
|                   | occur in          |          |      |     |    |
|                   | subsequent fiscal |          |      |     |    |
|                   | years.            |          |      |     |    |
+-------------------+-------------------+----------+------+-----+----+
| **                | Indicates that an | **D --   | 1A   | P&F | Sy |
| Deficiency_Flag** | appropriation or  | Def      |      |     | st |
|                   | fund is deficient | icient** |      |     | em |
|                   | and requires an   |          |      |     |    |
|                   | appropriation or  | **X --   |      |     |    |
|                   | future offsetting | Not      |      |     |    |
|                   | collections to    | Def      |      |     |    |
|                   | liquidate unpaid  | icient** |      |     |    |
|                   | obligations.      |          |      |     |    |
+-------------------+-------------------+----------+------+-----+----+
| **Av              | Indicates whether | **A --   | 1/A  | SF  | Ag |
| ailability_Time** | a budgetary       | A        |      | 1   | en |
|                   | resource is       | vailable |      | 33, | cy |
|                   | available for new | in       |      |     |    |
|                   | obligations in    | current  |      | P&F |    |
|                   | the current       | period** |      |     |    |
|                   | period, will be   |          |      |     |    |
|                   | available in a    | **S --   |      |     |    |
|                   | subsequent period | A        |      |     |    |
|                   | or is             | vailable |      |     |    |
|                   | unavailable.      | in       |      |     |    |
|                   |                   | su       |      |     |    |
|                   |                   | bsequent |      |     |    |
|                   |                   | period** |      |     |    |
+-------------------+-------------------+----------+------+-----+----+
| **Function**      | Classification of | **DEF -- | 3/A  | P&F | Ag |
|                   | data according to | National |      |     | en |
|                   | major purpose     | d        |      |     | cy |
|                   | served (national  | efense** |      |     |    |
|                   | defense or non-   |          |      |     |    |
|                   |                   | **NND -- |      |     |    |
|                   | national defense) | Non-     |      |     |    |
|                   | used for G-R-H    | National |      |     |    |
|                   | sequestration.    | d        |      |     |    |
|                   | Classifications   | efense** |      |     |    |
|                   | are required by   |          |      |     |    |
|                   | Congressional     |          |      |     |    |
|                   | Budget Act of     |          |      |     |    |
|                   | 1974.             |          |      |     |    |
+-------------------+-------------------+----------+------+-----+----+
| **Amount**        | The balance of    | **       | 17,2 | SF  | Ag |
|                   | USSGL account in  | Amount** |      | 1   | en |
|                   | combination with  |          |      | 33, | cy |
|                   | any related       |          |      |     |    |
|                   | attributes.       |          |      | FMS |    |
|                   |                   |          |      | 21  |    |
|                   |                   |          |      | 08, |    |
|                   |                   |          |      |     |    |
|                   |                   |          |      | P&F |    |
+-------------------+-------------------+----------+------+-----+----+
| **Debit_Credit**  | Indicates whether | **D --   | 1/A  | SF  | Ag |
|                   | the amount is     | Debit**  |      | 1   | en |
|                   | debited or        |          |      | 33, | cy |
|                   | credited to the   | **C --   |      |     |    |
|                   | USSGL account.    | Credit** |      | FMS |    |
|                   |                   |          |      | 21  |    |
|                   |                   |          |      | 08, |    |
|                   |                   |          |      |     |    |
|                   |                   |          |      | P&F |    |
+-------------------+-------------------+----------+------+-----+----+
| **Begi            | Indicates whether | **B --   | 1/A  | SF  | Ag |
| n_End_Indicator** | the balance of an | B        |      | 1   | en |
|                   | USSGL             | eginning |      | 33, | cy |
|                   | account/attribute | B        |      |     |    |
|                   | combination is at | alance** |      | FMS |    |
|                   | the start of the  |          |      | 21  |    |
|                   | fiscal year or at | **E --   |      | 08, |    |
|                   | the end of a      | Ending   |      |     |    |
|                   | period.           | B        |      | P&F |    |
|                   |                   | alance** |      |     |    |
+-------------------+-------------------+----------+------+-----+----+
| **D_User_Stamp**  | Who last updated  | **N/A**  | 8/A  | N/A | Sy |
|                   | the record.       |          |      |     | st |
|                   |                   |          |      |     | em |
+-------------------+-------------------+----------+------+-----+----+
| **D_Date_Stamp**  | Date when the     | **N/A**  | 10/  | N/A | Sy |
|                   | record was last   |          | Date |     | st |
|                   | updated.          |          |      |     | em |
|                   |                   |          | YY   |     |    |
|                   |                   |          | YY/M |     |    |
|                   |                   |          | M/DD |     |    |
+-------------------+-------------------+----------+------+-----+----+
| **D_Time_Stamp**  | Time when the     | **N/A**  | 8/   | N/A | Sy |
|                   | record was last   |          | Time |     | st |
|                   | updated.          |          |      |     | em |
|                   |                   |          | HH:M |     |    |
|                   |                   |          | M:SS |     |    |
+-------------------+-------------------+----------+------+-----+----+