[Project Title]{.underline}: USSGL Accounts That Crosswalk to Multiple
Lines on a Statement

[Purpose]{.underline}: Identify and adjust some USSGL accounts that
currently crosswalk to multiple lines on a Statement.

[Overview]{.underline}: Currently, USSGL crosswalks provide USSGL
accounts that are to be used to populate the lines on a statement. Some
USSGL accounts that crosswalk to multiple lines contain the same
attributes with different additional information directing the user to
populate the line with specific activity within the account. To
eliminate this issue, we are proposing to break out or split certain
USSGL accounts.

[Background]{.underline}: Please refer to the handout: "Draft -- USSGL
Accounts Crosswalked to Multiple Lines With Mark Up" for USSGL accounts
that have been identified requiring these proposed adjustments.

Numbering guidelines - Within this break out:

1^st^ in series: Not Otherwise Classified

2^nd^ in series: Individual

3^rd^ in series: Corporate

4^th^ in series: Unemployment

5^th^ in series: Excise

6^th^ in series: Estate and Gift

7^th^ in series: Customs

**Upon USSGL Board approval, these proposals will be effective for 2009
reporting.**

**Note that words that are bolded/underlined denote additions and
strikeouts denote deletions to the current descriptions.**

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 -- Finance Resources

Credit 5800 **[Tax Revenue Collected -- Not Otherwise
Classified]{.underline}**

**[Credit 5801 Tax Revenue Collected -- Individual]{.underline}**

**[Credit 5802 Tax Revenue Collected -- Corporate]{.underline}**

**[Credit 5803 Tax Revenue Collected -- Unemployment]{.underline}**

**[Credit 5804 Tax Revenue Collected - Excise]{.underline}**

**[Credit 5805 Tax Revenue Collected -- Estate and Gift]{.underline}**

**[Credit 5806 Tax Revenue Collected -- Customs]{.underline}**

Credit 5900 Other Revenue

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 -- Not Otherwise
Classified]{.underline}**

> **[Debit 2141 Accrued Interest Payable -- Federal Debt
> Securities]{.underline}**

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 -- Not Otherwise
> Classified]{.underline}**
>
> **[Debit 5891 Tax Revenue Refunds -- Individual]{.underline}**

**[Debit 5892 Tax Revenue Refunds -- Corporate]{.underline}**

**[Debit 5893 Tax Revenue Refunds -- Unemployment]{.underline}**

**[Debit 5894 Tax Revenue Refunds -- Excise]{.underline}**

**[Debit 5895 Tax Revenue Refunds -- Estate and Gift]{.underline}**

**[Debit 5896 Tax Revenue Refunds -- Customs]{.underline}**

Credit 1010 Fund Balance With Treasury

B402 To record the delivery of goods or services and to 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 first must 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. Assume a title is passed
when the goods are received. Also post USSGL TCs-G120, G122, and G124 to
track purchases.

> **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 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, 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 Liability With Related Budgetary Obligations
>
> **[Credit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**
>
> Credit 2210 Accrued Funded Payroll and Leave
>
> Credit 2211 Withholdings Payable
>
> Credit 2213 Employer Contributions and Payroll Taxes 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~~

**[Debit 4450 Unapportioned Authority]{.underline}**

> **[Debit 4510 Apportionments]{.underline}**
>
> **[Debit 4610 Allotments -- Realized Resources]{.underline}**
>
> **[Debit 4620 Unobligated Funds Exempt From
> Apportionment]{.underline}**
>
> **[Debit 4700 Commitments -- Programs Subject to
> Apportionment]{.underline}**
>
> **[Debit 4720 Commitments -- Programs Exempt From
> Apportionment]{.underline}**
>
> **[Credit 4901 Delivered Orders -- Obligations, Unpaid]{.underline}**

**Proprietary Entry**

> Debit 5890 **[Tax Revenue Refunds -- Not Otherwise
> Classified]{.underline}**
>
> **[Debit 5891 Tax Revenue Refunds -- Individual]{.underline}**

**[Debit 5892 Tax Revenue Refunds -- Corporate]{.underline}**

**[Debit 5893 Tax Revenue Refunds -- Unemployment]{.underline}**

**[Debit 5894 Tax Revenue Refunds -- Excise]{.underline}**

**[Debit 5895 Tax Revenue Refunds -- Estate and Gift]{.underline}**

**[Debit 5896 Tax Revenue Refunds -- Customs]{.underline}**

Debit 6330 Other Interest Expenses

Credit 2110 Accounts Payable

Credit 2140 **[Accrued Interest Payable -- Not Otherwise
Classified]{.underline}**

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.

**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 Pubic
Debt and/or the

> Federal Financing Bank
>
> Debit 6320 Interest Expenses on Securities
>
> Debit 6330 Other Interest Expenses
>
> Credit 2140 **[Accrued Interest Payable -- Not Otherwise
> Classified]{.underline}**

**[Credit 2141 Accrued Interest Payable -- Federal Debt
Securities]{.underline}**

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 Liability With Related Budgetary Obligations~~
>
> **[Credit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**
>
> 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

B440 To record capitalization loan interest payable on non-credit reform
loans for interest payable amounts previously accrued.

**Comment:** See USSGL TC-B418 for the initial accrual and USSGL TC-B113
for the payment of the accrual.

**Budgetary Entry**

None

**Proprietary Entry**

> Debit 2140 **[Accrued Interest Payable -- Not Otherwise
> Classified]{.underline}**

Credit 2511 Capitalized Loan Interest Payable -- Non-Credit Reform

C141 To record a collection of non-Federal revenue reported on the
Statement of Custodial Activity or on the custodial footnote that is
deposited into a General Fund 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 -- Not Otherwise
> Classified]{.underline}**
>
> **[Credit 5801 Tax Revenue Collected -- Individual]{.underline}**
>
> **[Credit 5802 Tax Revenue Collected -- Corporate]{.underline}**
>
> **[Credit 5803 Tax Revenue Collected -- Unemployment]{.underline}**
>
> **[Credit 5804 Tax Revenue Collected -- Excise]{.underline}**
>
> **[Credit 5805 Tax Revenue Collected -- Estate and Gift]{.underline}**
>
> **[Credit 5806 Tax Revenue Collected -- Customs]{.underline}**
>
> Credit 5900 Other Revenue

C402 To record an accrual of revenue reported on the Statement of
Custodial Activity or on the custodial footnote that is collected by an
agency to be deposited directly into a General Fund receipt account.

> **Comment:** Also post USSGL TC-C404. For amounts deposited into a
> General Fund receipt account but not reported on the Statement of
> Custodial Activity or on the custodial footnote, see USSGL TC-C420.
> See USSGL TC-F124 for the preclosing adjusting entry recorded at
> yearend.
>
> **Reference:** USSGL implementation guidance; Miscellaneous Receipts;
> General Fund Receipt Account Guide
>
> **Budgetary Entry**
>
> None
>
> **Proprietary Entry**
>
> Debit 1310 Accounts Receivable
>
> Debit 1325 Taxes 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 5600 Donated Revenue -- Financial Resources
>
> **~~Credit 5801 Tax Revenue Accrual Adjustment~~**
>
> **[Credit 5820 Tax Revenue Accrual Adjustment -- Not Otherwise
> Classified]{.underline}**
>
> **[Credit 5821 Tax Revenue Accrual Adjustment --
> Individual]{.underline}**
>
> **[Credit 5822 Tax Revenue Accrual Adjustment --
> Corporate]{.underline}**
>
> **[Credit 5823 Tax Revenue Accrual Adjustment --
> Unemployment]{.underline}**
>
> **[Credit 5824 Tax Revenue Accrual Adjustment -- Excise]{.underline}**
>
> **[Credit 5825 Tax Revenue Accrual Adjustment -- Estate and
> Gift]{.underline}**
>
> **[Credit 5826 Tax Revenue Accrual Adjustment - Customs]{.underline}**
>
> 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
>
> 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 5800 Tax Revenue Collected~~
>
> **[Credit 5820 Tax Revenue Accruals Adjustment - Not Otherwise
> Classified]{.underline}**
>
> **[Credit 5821 Tax Revenue Accruals Adjustment --
> Individual]{.underline}**
>
> **[Credit 5822 Tax Revenue Accruals Adjustment --
> Corporate]{.underline}**
>
> **[Credit 5823 Tax Revenue Accruals Adjustment --
> Unemployment]{.underline}**
>
> **[Credit 5824 Tax Revenue Accruals Adjustment --
> Excise]{.underline}**
>
> **[Credit 5825 Tax Revenue Accruals Adjustment -- Estate and
> Gift]{.underline}**
>
> **[Credit 5826 Tax Revenue Accruals Adjustment --
> Customs]{.underline}**
>
> Credit 5900 Other Revenue

D102 To record a downward adjustment to prior-year unpaid delivered
orders and to reduce the liability when the adjustment is not recorded
as a prior-period adjustment (USSGL account 7400 or 7401). The authority
has expired.

> **Comment:** Prior-year adjustments are used only in year 2 and later.
> 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; 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 Liability With Related Budgetary Obligations

> **[Debit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**

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, Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6500 Cost of Goods Sold

> Credit 6900 Nonproduction Costs

D106 To record a upward adjustment to prior-year unpaid delivered orders
and to accrue additional liability when the adjustment is not recorded
as a prior-period adjustment (USSGL account 7400 or 7401). The authority
has expired.

> **Comment:** Prior-year adjustments are used only in year 2 and later.
> 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, 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 Liability With Related Budgetary Obligations
>
> **[Credit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**

D107 To record a upward adjustment of prior-year unpaid delivered orders
and to accrue additional liability when the adjustment is not recorded
as a prior-period adjustment (USSGL account 7400 or 7401). The authority
has not expired.

> **Comment:** Prior-year adjustments are used only in year 2 and later.
> 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. **[When anticipated accounts are not
> used, debit USSGL account 4450; if funds are exempt from
> apportionment, debit USSGL account 4620.]{.underline}**
>
> **Reference:** USSGL implementation guidance; USSGL Budgetary
> Accounting Guide; Prior-Period Adjustments

**Budgetary Entry**

Debit 4450 Unapportioned Authority

**[Debit 4620 Unobligated Funds Exempt From Apportionment]{.underline}**

> 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, 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 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**

D110 To record a downward adjustment to prior-year unpaid delivered
orders and to reduce the liability

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

The authority has not expired.

> **Comment:** Prior-year adjustments are used only in year 2 and later.
> The offset to all downward adjustments to undelivered orders is
> anticipated recoveries. If such a transaction causes an abnormal
> credit balance, approval by the Office of Management and Budget for
> use of resources is required. If anticipated accounts are not used,
> credit USSGL accounts 4450 or 4620. 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

Credit 4620 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

Debit 2110 Accounts Payable

Debit 2130 Contract Holdbacks

Debit 2190 Other Liabilities With Related Budgetary Obligations

> **[Debit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**

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, Equipment

Credit 1990 Other Assets

Credit 6100 Operating Expenses/Program Costs

Credit 6900 Nonproduction Costs

D134 To record the delivery of goods and services ordered in a
prior-period and accrue a liability.

Expended authority is less than 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 approval for
> use of resources is required. When anticipated accounts are not used,
> credit USSGL account 4450 **[or credit USSGL account 4620 if funds are
> exempt from apportionment.]{.underline}** 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 Undelivered Orders --
Obligations, Recoveries

Credit 4310 Anticipated Recoveries of Prior-Year Obligations

Credit 4450 Unapportioned Authority

**[Credit 4620 Unobligated Funds Exempt From
Apportionment]{.underline}**

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, 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 Liability With Related Budgetary Obligations
>
> **[Credit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**
>
> Credit 2211 Withholdings Payable
>
> Credit 2213 Employer Contributions and Payroll Taxes Payable

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 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 -- Not Otherwise             |
| > Classified]{.underline}**                                           |
|                                                                       |
| **[Debit 2141 Accrued Interest Payable -- Federal Debt                |
| Securities]{.underline}**                                             |
|                                                                       |
| 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 2191 Employee Health Care Liability Incurred But Not       |
| > Reported]{.underline}**                                             |
|                                                                       |
| 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 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 Liability for Capital Transfers to the General Fund of the |
| 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 on 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                                                            |
+-----------------------------------------------------------------------+
|                                                                       |
+-----------------------------------------------------------------------+

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 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 on 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 -- Not Otherwise
> Classified]{.underline}**
>
> **Credit [2141 Accrued Interest Payable -- Federal Debt
> Securities]{.underline}**
>
> 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 Liability With Related Budgetary Obligations
>
> **[Credit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**
>
> Credit 2210 Accrued Funded Payroll and Leave
>
> Credit 2211 Withholdings Payable
>
> Credit 2213 Employer Contributions and Payroll Taxes Payable
>
> Credit 2215 Other Post Employment 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 2940 Capital Lease Liability
>
> Credit 2950 Liability for Subsidy Related to Undisbursed Loans
>
> Credit 2960 Accounts Payable From Canceled Appropriations
>
> Credit 2970 Liability for Capital Transfers to the General Fund of the
> Treasury
>
> Credit 2980 Custodial Liability
>
> Credit 2990 Other Liabilities Without Related Budgetary Obligations
>
> Credit 2995 Estimated Cleanup Cost Liability

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

**Comment:** This transaction includes tax return allowances and price
redetermination but not bad debt. See USSGL TC-D424 for custodial
revenue. Reverse this transaction when collected.

**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 Revenue for Donations -- Nonfinancial Resources

**~~Debit 5809 Contra Revenue for Taxes~~**

**[Debit 5830 Contra Revenue for Taxes -- Not Otherwise
Classified]{.underline}**

**[Debit 5831 Contra Revenue for Taxes -- Individual]{.underline}**

**[Debit 5832 Contra Revenue for Taxes -- Corporate]{.underline}**

**[Debit 5833 Contra Revenue for Taxes -- Unemployment]{.underline}**

**[Debit 5834 Contra Revenue for Taxes - Excise]{.underline}**

**[Debit 5835 Contra Revenue for Taxes -- Estate and Gift]{.underline}**

**[Debit 5836 Contra Revenue for Taxes -- Customs]{.underline}**

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

D424 To record in a General Fund receipt account, the accrued estimated
uncollectible nonexchange revenue reported on the Statement of Custodial
Activity or on the custodial footnote.

**Comment:** See USSGL TC-D402 for other than revenue reported on the
Statement of Custodial Activity or on the custodial footnote. Reverse
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 5830 Contra Revenue for Taxes -- Not Otherwise
Classified]{.underline}**

**[Debit 5831 Contra Revenue for Taxes -- Individual]{.underline}**

**[Debit 5832 Contra Revenue for Taxes -- Corporate]{.underline}**

**[Debit 5833 Contra Revenue for Taxes -- Unemployment]{.underline}**

**[Debit 5834 Contra Revenue for Taxes - Excise]{.underline}**

**[Debit 5835 Contra Revenue for Taxes -- Estate and Gift]{.underline}**

**[Debit 5836 Contra Revenue for Taxes -- Customs]{.underline}**

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

D586 To reclassify tax revenue from accrued to collected.

**Budgetary Entry**

None

**Proprietary Entry**

**~~Debit 5801 Tax Revenue Accrued Adjustment~~**

**[Debit 5820 Tax Revenue Accrual Adjustment -- Not Otherwise
Classified]{.underline}**

**[Debit 5821 Tax Revenue Accrual Adjustment --
Individual]{.underline}**

**[Debit 5822 Tax Revenue Accrual Adjustment -- Corporate]{.underline}**

**[Debit 5823 Tax Revenue Accrual Adjustment --
Unemployment]{.underline}**

**[Debit 5824 Tax Revenue Accrual Adjustment -- Excise]{.underline}**

**[Debit 5825 Tax Revenue Accrual Adjustment -- Estate and
Gift]{.underline}**

**[Debit 5826 Tax Revenue Accrual Adjustment -- Customs]{.underline}**

> Credit 5800 **[Tax Revenue Collected -- Not Otherwise
> Classified]{.underline}**
>
> **[Credit 5801 Tax Revenue Collected -- Individual]{.underline}**
>
> **[Credit 5802 Tax Revenue Collected -- Corporate]{.underline}**
>
> **[Credit 5803 Tax Revenue Collected -- Unemployment]{.underline}**
>
> **[Credit 5804 Tax Revenue Collected -- Excise]{.underline}**
>
> **[Credit 5805 Tax Revenue Collected -- Estate and Gift]{.underline}**
>
> **[Credit 5806 Tax Revenue Collected -- Customs]{.underline}**

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.
>
> **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 Liability With Related Budgetary Obligations
>
> **[Credit 2191 Employee Health Care Liability Incurred But Not
> Reported]{.underline}**
>
> Credit 2210 Accrued Funded Payroll and Leave
>
> Credit 2211 Withholdings Payable

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 -- Transferred In
>
> Debit 5755 Nonexpenditure Financing Sources -- Transferred In
>
> Debit 5775 Nonbudgetary Financing Sources Transferred In
>
> Debit 5780 Imputed Financing Sources
>
> Debit 5790 Other Financing Sources
>
> Debit 5791 Adjustment to Financing Sources -- Downward Reestimate
>
> Debit 5795 Seigniorage
>
> Debit 5800 **[Tax Revenue Collected -- Not Otherwise
> Classified]{.underline}**
>
> **~~Debit 5801 Tax Revenue Accrual Adjustment~~**
>
> **[Debit 5801 Tax Revenue Collected -- Individual]{.underline}**
>
> **[Debit 5802 Tax Revenue Collected -- Corporate]{.underline}**
>
> **[Debit 5803 Tax Revenue Collected -- Unemployment]{.underline}**
>
> **[Debit 5804 Tax Revenue Collected -- Excise]{.underline}**
>
> **[Debit 5805 Tax Revenue Collected -- Estate and Gift]{.underline}**
>
> **[Debit 5806 Tax Revenue Collected -- Customs]{.underline}**
>
> **[Debit 5820 Tax Revenue Accrual Adjustment -- Not Otherwise
> Classified]{.underline}**
>
> **[Debit 5821 Tax Revenue Accrual Adjustment --
> Individual]{.underline}**
>
> **[Debit 5822 Tax Revenue Accrual Adjustment --
> Corporate]{.underline}**
>
> **[Debit 5823 Tax Revenue Accrual Adjustment --
> Unemployment]{.underline}**
>
> **[Debit 5824 Tax Revenue Accrual Adjustment -- Excise]{.underline}**
>
> **[Debit 5825 Tax Revenue Accrual Adjustment -- Estate and
> Gift]{.underline}**
>
> **[Debit 5826 Tax Revenue Accrual Adjustment - Customs]{.underline}**
>
> Debit 5900 Other Revenue
>
> Debit 5997 Financing Sources Transferred In From Custodial Statement
> Collections
>
> 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
>
> Credit 5509 Contra Revenue for Insurance and Guarantee Premium Revenue
>
> Credit 5609 Contra Revenue for Donated Revenue -- 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 -- Transferred Out
>
> Credit 5776 Nonbudgetary Financing Sources Transferred Out
>
> Credit 5799 Adjustment to Appropriations Used
>
> **~~Credit 5809 Contra Revenue for Taxes~~**

**[Credit 5830 Contra Revenue for Taxes -- Not Otherwise
Classified]{.underline}**

**[Credit 5831 Contra Revenue for Taxes -- Individual]{.underline}**

**[Credit 5832 Contra Revenue for Taxes -- Corporate]{.underline}**

**[Credit 5833 Contra Revenue for Taxes -- Unemployment]{.underline}**

**[Credit 5834 Contra Revenue for Taxes - Excise]{.underline}**

**[Credit 5835 Contra Revenue for Taxes -- Estate and
Gift]{.underline}**

**[Credit 5836 Contra Revenue for Taxes -- Customs]{.underline}**

> Credit 5890 **[Tax Revenue Refunds -- Not Otherwise
> Classified]{.underline}**
>
> **[Credit 5891 Tax Revenue Refunds -- Individual]{.underline}**

**[Credit 5892 Tax Revenue Refunds -- Corporate]{.underline}**

**[Credit 5893 Tax Revenue Refunds -- Unemployment]{.underline}**

**[Credit 5894 Tax Revenue Refunds -- Excise]{.underline}**

**[Credit 5895 Tax Revenue Refunds -- Estate and Gift]{.underline}**

**[Credit 5896 Tax Revenue Refunds -- Customs]{.underline}**

> Credit 5909 Contra Revenue for Other Revenue
>
> Credit 5990 Collections for Others -- Statement of Custodial Activity
>
> Credit 5991 Accrued Collections for Others -- Statement of Custodial
> Activity
>
> Credit 5993 Offset to Non-Entity Collections -- Statement of Changes
> in Net Position
>
> Credit 5994 Offset to Non-Entity Accrued Collections -- Statement of
> Changes in Net
>
> Position
>
> Credit 5998 Custodial Collections Transferred Out to a Treasury
> Account Symbol Other
>
> Than the General Fund of the Treasury
>
> 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 Expense 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