+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### FUNDING - Budgetary Resources Other Than Collections   |   |   |
| ### A |                                                              |   |   |
| 100 - |                                                              |   |   |
|  A399 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A102   To record an anticipated                                     |
|          appropriation.                                               |
|                                                                       |
|          **Comment:** For receipt                                     |
|          of appropriation, see                                        |
|          USSGL TC-A104.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4120                Appropriations                     |
|                                    Anticipated -                      |
|                                    Indefinite                         |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                      Credi                                            |
| t 4620                    Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A104   To record the enactment                                      |
|          of appropriations.                                           |
|                                                                       |
|          **Comment:** If                                              |
|          appropriations were                                          |
|          anticipated, credit USSGL                                    |
|          account 4120. For                                            |
|          anticipated                                                  |
|          appropriations, see USSGL                                    |
|          TC-A102. Use USSGL                                           |
|          account 4620 for                                             |
|          appropriations exempt                                        |
|          from apportionment. This                                     |
|          transaction is not                                           |
|          recorded by special or                                       |
|          non-revolving trust funds                                    |
|          unless amounts are                                           |
|          appropriated from the                                        |
|          General Fund of the                                          |
|          Treasury via Treasury                                        |
|          Appropriation Warrant.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4111                Debt Liquidation                   |
|                                    Appropriations                     |
|                                                                       |
|          Debit 4112                Liquidation of                     |
|                                    Deficiency -                       |
|                                    Appropriations                     |
|                                                                       |
|          Debit 4115                Loan Subsidy                       |
|                                    Appropriation                      |
|                                                                       |
|          Debit 4117                Loan                               |
|                                    Administrative                     |
|                                    Expense                            |
|                                    Appropriation                      |
|                                                                       |
|          Debit 4118                Reestimated Loan                   |
|                                    Subsidy                            |
|                                    Appropriation                      |
|                                                                       |
|          Debit 4119                Other                              |
|                                    Appropriations                     |
|                                    Realized                           |
|                                                                       |
|                      C                                                |
| redit 4120                    Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                      Credi                                            |
| t 4620                    Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Cred                                             |
| it 3101                    Unexpended Appropriations - Appropriations |
|                                                     Received          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A106   To record the                                                |
|          reappropriation of                                           |
|          unexpired funds in the                                       |
|          losing fund.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A110 for the gaining                                      |
|          funds. Special and trust                                     |
|          funds receiving                                              |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transactions for SF 133                                      |
|          Reappropriation of                                           |
|          Unexpired Funds                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
|  4392                      Permanent Reduction - New Budget Authority |
|                                                                       |
|                      Credi                                            |
| t 4393                      Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A108   To record authority that                                     |
|          was temporarily reduced                                      |
|          and subsequently                                             |
|          reclassified as a closing                                    |
|          entry in the previous                                        |
|          year.                                                        |
|                                                                       |
|          **Comment:** Refer to                                        |
|          Office of Management and                                     |
|          Budget Circular No. A-11                                     |
|          for the definition of                                        |
|          reductions. Reductions                                       |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reduction                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4384                Temporary                          |
|                                    Reduction/Cancellation             |
|                                    Returned by                        |
|                                    Appropriation                      |
|                                                                       |
|                      Credit 439                                       |
| 4                            Receipts Unavailable for Obligation Upon |
|                                                                       |
|                                                            Collection |
|                                                                       |
|                                                                       |
|        Credit 4450                            Unapportioned Authority |
|                                                                       |
|                      Credit 4620                                      |
|                           Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A110   To record in the gaining                                     |
|          fund reappropriation                                         |
|          authority from an expired                                    |
|          or unexpired losing fund                                     |
|          to an unexpired gaining                                      |
|          fund.                                                        |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A112 for expired                                          |
|          losing fund; see USSGL                                       |
|          TC-A106 for unexpired                                        |
|          losing fund.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transactions for SF 133                                      |
|          Reappropriation of Funds                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4150                Reappropriations                   |
|                                                                       |
|                                                                       |
|              Credit 4450                      Unapportioned Authority |
|                                                                       |
|                      Credit                                           |
| 4620                      Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                      Credit                                           |
|  3101                      Unexpended Appropriations - Appropriations |
|                                                       Received        |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A112   To record in the losing                                      |
|          fund reappropriation of                                      |
|          authority from the                                           |
|          expired losing fund to an                                    |
|          unexpired gaining fund.                                      |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A110 for gaining                                          |
|          funds. Special and trust                                     |
|          funds receiving                                              |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transactions for SF 133                                      |
|          Reappropriation of Funds                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired Authority                  |
|                                                                       |
|                      Credi                                            |
| t 4393                      Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A114   To record an anticipated                                     |
|          appropriation for trust                                      |
|          fund expenditure                                             |
|          transfer.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transactions for SF 133                                      |
|          Appropriated Trust Fund                                      |
|          Expenditure Transfers                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4215                Anticipated                        |
|                                    Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers                          |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A116   To record budgetary                                          |
|          authority apportioned by                                     |
|          the Office of Management                                     |
|          and Budget and available                                     |
|          for allotment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit 4510                   Apportionments     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A118   To record anticipated                                        |
|          resources apportioned but                                    |
|          not available for use                                        |
|          until they are realized                                      |
|          for anticipated resources                                    |
|          in programs subject to                                       |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit 459                                       |
| 0                   Apportionments - Anticipated Resources - Programs |
|                                                                       |
|                                              Subject to Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A119   To record anticipated                                        |
|          resources in programs                                        |
|          exempt from                                                  |
|          apportionment.                                               |
|                                                                       |
|          **Comment:** USSGL                                           |
|          account 4690 is used as a                                    |
|          funds control mechanism.                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credi                                            |
| t 4690                   Anticipated Resources - Programs Exempt From |
|                                                    Apportionment      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A120   To record the allotment                                      |
|          of authority.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|                                                                       |
|        Credit 4610                    Allotments - Realized Resources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A122   To record the realization                                    |
|          of previously anticipated                                    |
|          and apportioned authority                                    |
|          for programs subject to                                      |
|          apportionment.                                               |
|                                                                       |
|          **Comment:** USSGL                                           |
|          transactions that                                            |
|          reference this                                               |
|          transaction: A186, A212,                                     |
|          A706, A708, B126, C106,                                      |
|          C109, C114, C116, C124,                                      |
|          C130, C132, C136, C148,                                      |
|          C152, C154, C182, C412,                                      |
|          C416, C602, C606, C612,                                      |
|          C614, C616, C618, C626,                                      |
|          C640, C650, D108, D110,                                      |
|          and D134. USSGL                                              |
|          transactions that                                            |
|          reference a reversal of                                      |
|          this transaction: A712,                                      |
|          C604, C608, and C620.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4590                Apportionments -                   |
|                                    Anticipated                        |
|                                    Resources -                        |
|                                    Programs Subject                   |
|                                    to Apportionment                   |
|                                                                       |
|                      Credit 4510                      Apportionments  |
|                                                                       |
|                                                                       |
|      Credit 4610                      Allotments - Realized Resources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A123   To record the realization                                    |
|          of previously anticipated                                    |
|          authority for programs                                       |
|          exempt from                                                  |
|          apportionment.                                               |
|                                                                       |
|          **Comment:** USSGL                                           |
|          transactions that                                            |
|          reference this                                               |
|          transaction: A186, A706,                                     |
|          A708, B126, C106, C109,                                      |
|          C116, C124, C130, C132,                                      |
|          C136, C148, C152, C154,                                      |
|          C182, C412, C416, C602,                                      |
|          C606, C612, C614, C616,                                      |
|          C618, C626, C640, C650,                                      |
|          D108, D110, and D134.                                        |
|          USSGL transactions that                                      |
|          reference a reversal for                                     |
|          this transaction: A712,                                      |
|          C604, C608, and C620.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4690                Anticipated                        |
|                                    Resources -                        |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A125   To record a reduction in                                     |
|          authority for advance                                        |
|          funding made available in                                    |
|          the previous year.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          Implementation guidance;                                     |
|          USSGL Advance Funding                                        |
|          Scenario                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|           Credit 4119                   Other Appropriations Realized |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A126   To record amounts                                            |
|          specifically withheld                                        |
|          from apportionment by the                                    |
|          Office of Management and                                     |
|          Budget (OMB).                                                |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction when                                             |
|          authority is released.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|  Credit 4430                   Unapportioned Authority - OMB Deferral |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A127   To record budget                                             |
|          authority (that is                                           |
|          appropriated receipts)                                       |
|          temporarily precluded                                        |
|          from obligation.                                             |
|                                                                       |
|          **Comment:** The balance                                     |
|          in USSGL accounts 4397                                       |
|          and 4398 should be                                           |
|          reflected as part of the                                     |
|          end-of-year balance on                                       |
|          Schedule N: Schedule on                                      |
|          Unavailable Collections                                      |
|          of the Budget of the                                         |
|          United States Government.                                    |
|          Trust and special funds                                      |
|          whose authority is                                           |
|          limited to the current                                       |
|          year obligations will                                        |
|          record this transaction                                      |
|          at yearend as a                                              |
|          preclosing adjusting                                         |
|          entry.                                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 439                                       |
| 7                   Receipts and Appropriations Temporarily Precluded |
|                                                    From Obligation    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A128   To record authority                                          |
|          temporarily unavailable                                      |
|          pursuant to public law.                                      |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction if authority                                     |
|          becomes available. Refer                                     |
|          to F126 for related                                          |
|          preclosing entry.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 43                                        |
| 95                   Authority Unavailable for Obligation Pursuant to |
|                                                                       |
|                                                Public Law - Temporary |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A129   To record spending                                           |
|          authority from offsetting                                    |
|          collections temporarily                                      |
|          precluded from                                               |
|          obligation.                                                  |
|                                                                       |
|          **Comment:** The balance                                     |
|          in USSGL accounts 4397                                       |
|          and 4398 should be                                           |
|          reflected as part of the                                     |
|          end-of-year balance on                                       |
|          Schedule N: Schedule on                                      |
|          Unavailable Collections                                      |
|          of the Budget of the                                         |
|          United States Government.                                    |
|          Trust and special funds                                      |
|          whose authority is                                           |
|          limited to the current                                       |
|          year obligations will                                        |
|          record this transaction                                      |
|          at yearend as a                                              |
|          preclosing adjusting                                         |
|          entry.                                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 439                                       |
| 8                   Offsetting Collections Temporarily Precluded From |
|                                                    Obligation         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A131   To record a permanent                                        |
|          reduction of borrowing or                                    |
|          contract authority.                                          |
|                                                                       |
|          **Comment:** Refer to                                        |
|          Office of Management and                                     |
|          Budget Circular No. A-11                                     |
|          for the definition of                                        |
|          reductions. Reductions                                       |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. With                                         |
|          USSGL account 4392, use                                      |
|          Authority_Type attribute                                     |
|          \"B\" to record                                              |
|          reductions of borrowing                                      |
|          authority or                                                 |
|          Authority_Type attribute                                     |
|          \"C\" to record                                              |
|          reductions to contract                                       |
|          authority. There is no                                       |
|          effect on USSGL account                                      |
|          1010, Fund Balance With                                      |
|          Treasury, when borrowing                                     |
|          authority or contract                                        |
|          authority is reduced.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Permanent Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cre                                              |
| dit 4392                   Permanent Reduction - New Budget Authority |
|                                                                       |
|                      Cr                                               |
| edit 4393                   Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A132   To record a permanent                                        |
|          reduction of unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Credit USSGL                                    |
|          account 2990 if fund                                         |
|          withdrawal does not occur                                    |
|          simultaneously. Refer to                                     |
|          Office of Management and                                     |
|          Budget Circular No. A-11                                     |
|          for the definition of                                        |
|          reductions. Reductions                                       |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. Special                                      |
|          and trust funds receiving                                    |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Permanent Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
|  4392                      Permanent Reduction - New Budget Authority |
|                                                                       |
|                      Credi                                            |
| t 4393                      Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|                                                                       |
|                      Credit                                           |
| 2990                      Other Liabilities Without Related Budgetary |
|                                                       Obligations     |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A133   To record budget                                             |
|          authority permanently                                        |
|          reduced in a special or                                      |
|          trust expenditure                                            |
|          Treasury Appropriation                                       |
|          Fund Symbol funded by a                                      |
|          special or trust                                             |
|          unavailable receipt                                          |
|          account.                                                     |
|                                                                       |
|          **Comment:** Refer to                                        |
|          Office of Management and                                     |
|          Budget Circular A-11 for                                     |
|          the definition of                                            |
|          reductions. Reductions                                       |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. Note: To                                     |
|          return fund balance to                                       |
|          the related special and                                      |
|          trust unavailable receipt                                    |
|          account, also post USSGL                                     |
|          TC-A185.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Permanent Reductions -                                       |
|          Unavailable Receipt                                          |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cre                                              |
| dit 4392                   Permanent Reduction - New Budget Authority |
|                                                                       |
|                      Cr                                               |
| edit 4393                   Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5745                Appropriated                       |
|                                    Earmarked                          |
|                                    Receipts                           |
|                                    Transferred Out                    |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A134   To record appropriated                                       |
|          receipts permanently                                         |
|          reduced and canceled by                                      |
|          legislative action in                                        |
|          special and trust                                            |
|          Treasury Appropriation                                       |
|          Fund Symbols.                                                |
|                                                                       |
|          **Comment:** Refer to                                        |
|          Office of Management and                                     |
|          Budget (OMB) Circular No.                                    |
|          A-11 for the definition                                      |
|          of reductions. Reductions                                    |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. This                                         |
|          transaction applies to a                                     |
|          permanent reduction and                                      |
|          cancellation. Fund                                           |
|          balance must be returned                                     |
|          to a miscellaneous                                           |
|          receipt account                                              |
|          designated by OMB on an                                      |
|          SF 1151, Nonexpenditure                                      |
|          Transfer, coded as a                                         |
|          capital transfer. Credit                                     |
|          USSGL account 2990 if                                        |
|          withdrawal of funds does                                     |
|          not occur simultaneously.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Permanent Reductions -                                       |
|          Unavailable Receipt                                          |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cred                                             |
| it 4392                    Permanent Reduction - New Budget Authority |
|                                                                       |
|                      Cre                                              |
| dit 4393                    Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|                                                                       |
|                      Credi                                            |
| t 2990                    Other Liabilities Without Related Budgetary |
|                                                     Obligations       |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A135   To record budget                                             |
|          authority temporarily                                        |
|          reduced by legislative                                       |
|          action. This transaction                                     |
|          may be used in special                                       |
|          and trust Treasury                                           |
|          Appropriation Fund                                           |
|          Symbols that are                                             |
|          designated by Treasury as                                    |
|          available for investment,                                    |
|          or in revolving funds, or                                    |
|          for reductions of                                            |
|          spending authority from                                      |
|          offsetting collections if                                    |
|          deemed appropriate by the                                    |
|          Office of Management and                                     |
|          Budget (OMB) and/or                                          |
|          specific legislative                                         |
|          action.                                                      |
|                                                                       |
|          **Comment:** When                                            |
|          reducing spending                                            |
|          authority from offsetting                                    |
|          collections, include                                         |
|          Authority_Type attribute                                     |
|          \"S\" to ensure proper                                       |
|          flow OMB Schedule P.                                         |
|          Refer to OMB Circular No.                                    |
|          A-11 for the definition                                      |
|          of reductions. Reductions                                    |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cre                                              |
| dit 4382                   Temporary Reduction - New Budget Authority |
|                                                                       |
|                      Cr                                               |
| edit 4383                   Temporary Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A136   To record rescission and                                     |
|          withdrawal of funds for                                      |
|          balances previously                                          |
|          recorded as pending                                          |
|          rescission.                                                  |
|                                                                       |
|          **Comment:** Credit USSGL                                    |
|          account 2990 if fund                                         |
|          withdrawal does not occur                                    |
|          simultaneously. Special                                      |
|          and trust funds receiving                                    |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4420                Unapportioned                      |
|                                    Authority -                        |
|                                    Pending Rescission                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
|  4392                      Permanent Reduction - New Budget Authority |
|                                                                       |
|                      Credi                                            |
| t 4393                      Permanent Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|                                                                       |
|                      Credit                                           |
| 2990                      Other Liabilities Without Related Budgetary |
|                                                       Obligations     |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A137   To record unobligated                                        |
|          balances withheld from                                       |
|          availability pending                                         |
|          congressional action or                                      |
|          Presidential rescission                                      |
|          proposal.                                                    |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction when there is                                    |
|          a release of authority                                       |
|          previously unavailable                                       |
|          pending rescissions.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credi                                            |
| t 4420                   Unapportioned Authority - Pending Rescission |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A138   To record estimated                                          |
|          recoveries of prior-year                                     |
|          obligations.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4310                Anticipated                        |
|                                    Recoveries of                      |
|                                    Prior-Year                         |
|                                    Obligations                        |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Cred                                             |
| it 4630                 Funds Not Available for Commitment/Obligation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A139   To record authority, in a                                    |
|          trust or special fund                                        |
|          Treasury Appropriation                                       |
|          Fund Symbols, temporarily                                    |
|          precluded from obligation                                    |
|          as a result of a refund                                      |
|          collected that is                                            |
|          unavailable for                                              |
|          obligation.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust or Special Fund                                        |
|          Guidance on Refunds of                                       |
|          Prior-Year Obligations                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
|  4399                   Special and Trust Fund Refunds and Recoveries |
|                                                                       |
|                                 Temporarily Precluded From Obligation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A140   To record anticipated                                        |
|          collections other than                                       |
|          refunds.                                                     |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A118.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case Study                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4060                Anticipated                        |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|          Debit 4070                Anticipated                        |
|                                    Collections                        |
|                                    From Federal                       |
|                                    Sources                            |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Cred                                             |
| it 4630                 Funds Not Available for Commitment/Obligation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A142   To record anticipated                                        |
|          nonexpenditure payments                                      |
|          to Treasury.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A143 to record                                            |
|          anticipated capital                                          |
|          transfers with a                                             |
|          proprietary contingent                                       |
|          liability.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit 40                                        |
| 47                   Anticipated Transfers to the General Fund of the |
|                                                    Treasury           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A143   To record the                                                |
|          anticipation of a capital                                    |
|          transfer to repay a                                          |
|          portion of a capital                                         |
|          investment, or return                                        |
|          excess liquidating                                           |
|          account funds to                                             |
|          Treasury.                                                    |
|                                                                       |
|          **Comment:** Refer to                                        |
|          FASAB SFFAS No. 5,                                           |
|          \"Accounting for                                             |
|          Liabilities of the                                           |
|          Federal Government,\" for                                    |
|          discussion of contingent                                     |
|          liabilities. See USSGL                                       |
|          TC-A142 to record                                            |
|          anticipated                                                  |
|          nonexpenditure payments                                      |
|          (including capital                                           |
|          transfers) without a                                         |
|          proprietary contingent                                       |
|          liability. When deemed                                       |
|          appropriate by agencies,                                     |
|          the proprietary entry                                        |
|          below may be used as a                                       |
|          preclosing entry in a                                        |
|          liquidating fund to                                          |
|          adjust cumulative results                                    |
|          of operations to zero and                                    |
|          create a liability to the                                    |
|          General Fund of the                                          |
|          Treasury.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Changes Related to                                           |
|          Capital Transfers and                                        |
|          Repayment of Debt                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit 404                                       |
| 7                    Anticipated Transfers to the General Fund of the |
|                                                     Treasury          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|                 Credit 2920                    Contingent Liabilities |
|                                                                       |
|                      Credit 2                                         |
| 970                    Liability for Capital Transfers to the General |
|                                                                       |
|                                                  Fund of the Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A146   To record subsidy                                            |
|          disbursed by the program                                     |
|          fund not previously                                          |
|          accrued.                                                     |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to both direct and                                           |
|          guaranteed loans. If                                         |
|          funded by a direct                                           |
|          appropriation, also post                                     |
|          USSGL TC-B134.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case Study                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A148   To record decreases to                                       |
|          indefinite borrowing                                         |
|          authority.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"; Credit Reform                                    |
|          Case Study                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cred                                             |
| it 4143                   Decreases to Indefinite Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A152   To record indefinite or                                      |
|          definite borrowing                                           |
|          authority.                                                   |
|                                                                       |
|          **Comment:** To cover                                        |
|          reductions of indefinite                                     |
|          borrowing authority, see                                     |
|          USSGL TC-A148.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4141                Current-Year                       |
|                                    Borrowing                          |
|                                    Authority                          |
|                                    Realized                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A154   To record the realization                                    |
|          of borrowing authority                                       |
|          that was previously                                          |
|          estimated.                                                   |
|                                                                       |
|          **Comment:** When                                            |
|          borrowing authority is                                       |
|          estimated, the actual                                        |
|          borrowing authority is                                       |
|          realized based on the                                        |
|          amount obligated. Also                                       |
|          post USSGL TC-B306.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Borrowing Authority Case                                     |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4141                Current-Year                       |
|                                    Borrowing                          |
|                                    Authority                          |
|                                    Realized                           |
|                                                                       |
|                                                                       |
| Credit 4042                  Estimated Indefinite Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A155   To record an                                                 |
|          appropriation to                                             |
|          liquidate obligations                                        |
|          initially incurred                                           |
|          against the authority to                                     |
|          borrow when the borrowing                                    |
|          authority was not                                            |
|          exercised.                                                   |
|                                                                       |
|          **Comment:** The                                             |
|          transaction is based on                                      |
|          an appropriation or                                          |
|          authorizing language that                                    |
|          allows the agency to have                                    |
|          this type of activity.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Borrowing Authority Case                                     |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4119                Other                              |
|                                    Appropriations                     |
|                                    Realized                           |
|                                                                       |
|                                                                       |
|    Credit 4140                    Substitution of Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Cred                                             |
| it 3101                    Unexpended Appropriations - Appropriations |
|                                                     Received          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A156   To record the drawing of                                     |
|          cash to fund borrowing                                       |
|          authority from the Bureau                                    |
|          of the Public Debt or the                                    |
|          Federal Financing Bank.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4148                Resources                          |
|                                    Realized                           |
|                                    From                               |
|                                    Borrowing                          |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|       Credit 4145               Borrowing Authority Converted to Cash |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit                                           |
| 2510               Principal Payable to the Bureau of the Public Debt |
|                                                                       |
|                      Cred                                             |
| it 2520               Principal Payable to the Federal Financing Bank |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A158   To record actual                                             |
|          reductions to borrowing                                      |
|          authority previously                                         |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A164 for anticipated                                      |
|          reductions to borrowing                                      |
|          authority.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4044                Anticipated                        |
|                                    Reductions to                      |
|                                    Borrowing                          |
|                                    Authority                          |
|                                                                       |
|                      Cr                                               |
| edit 4143                 Decreases to Indefinite Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A159   To record the amount of                                      |
|          borrowing authority that                                     |
|          was substituted with                                         |
|          offsetting collections                                       |
|          when the borrowing was                                       |
|          not exercised.                                               |
|                                                                       |
|          **Comment:** The                                             |
|          transaction is based on                                      |
|          an appropriation or                                          |
|          authorizing language that                                    |
|          allows such activity and                                     |
|          is used in conjunction                                       |
|          with USSGL TC-C110.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Borrowing Authority Case                                     |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4044                Anticipated                        |
|                                    Reductions to                      |
|                                    Borrowing                          |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|       Credit 4140                 Substitution of Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A162   To record an estimate of                                     |
|          indefinite borrowing                                         |
|          authority to cover                                           |
|          obligations for the                                          |
|          current year.                                                |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4042                Estimated                          |
|                                    Indefinite                         |
|                                    Borrowing                          |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|                    Credit 4450                Unapportioned Authority |
|                                                                       |
|                      C                                                |
| redit 4620                Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A164   To record anticipated                                        |
|          reductions to borrowing                                      |
|          authority.                                                   |
|                                                                       |
|          **Comment:** The                                             |
|          borrowing authority was                                      |
|          previously recorded as                                       |
|          unapportioned.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
|  4044                   Anticipated Reductions to Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A166   To record definite and                                       |
|          indefinite contract                                          |
|          authority based on                                           |
|          legislation.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4131                Current-Year                       |
|                                    Contract                           |
|                                    Authority                          |
|                                    Realized                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A168   To record the realization                                    |
|          of contract authority                                        |
|          that was previously                                          |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** When                                            |
|          contract authority is                                        |
|          estimated, the actual                                        |
|          contract authority is                                        |
|          realized based on the                                        |
|          amount obligated. Also                                       |
|          post USSGL TC-B306.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4131                Current-Year                       |
|                                    Contract                           |
|                                    Authority                          |
|                                    Realized                           |
|                                                                       |
|                                                                       |
|  Credit 4032                  Estimated Indefinite Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A169   To record the portion of                                     |
|          an appropriation to                                          |
|          liquidate obligations                                        |
|          incurred against contract                                    |
|          authority that is no                                         |
|          longer required.                                             |
|                                                                       |
|          **Comment:** The                                             |
|          transaction is based on                                      |
|          an appropriation or                                          |
|          authorizing language that                                    |
|          allows the agency to have                                    |
|          this type of activity.                                       |
|          This is the portion of                                       |
|          funded contract authority                                    |
|          that is withdrawn.                                           |
|          Special and trust funds                                      |
|          receiving appropriations                                     |
|          from the General Fund of                                     |
|          the Treasury and/or                                          |
|          transfers of unexpended                                      |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4135                Contract Authority                 |
|                                    Liquidated                         |
|                                                                       |
|                      Credit 41                                        |
| 30                      Appropriation To Liquidate Contract Authority |
|                                                       Withdrawn       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A170   To record the warrant                                        |
|          liquidating contract                                         |
|          authority.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority                                           |
|          Liquidated by                                                |
|          Appropriation From the                                       |
|          General Fund                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4138                Appropriation                      |
|                                    To Liquidate                       |
|                                    Contract                           |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|           Credit 4135                   Contract Authority Liquidated |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Cre                                              |
| dit 3101                   Unexpended Appropriations - Appropriations |
|                                                    Received           |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A171   To record an                                                 |
|          appropriation to                                             |
|          liquidate contract                                           |
|          authority that is                                            |
|          supported by a                                               |
|          nonexpenditure transfer                                      |
|          of funds from a                                              |
|          Treasury-Managed Trust                                       |
|          Fund Treasury                                                |
|          Appropriation Fund                                           |
|          Symbol.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide: Appropriations To                                     |
|          Liquidate Contract                                           |
|          Authority - Funded by                                        |
|          Nonexpenditure Transfers                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4138                Appropriation                      |
|                                    To Liquidate                       |
|                                    Contract                           |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|           Credit 4135                   Contract Authority Liquidated |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 5                                         |
| 755                   Nonexpenditure Financing Sources - Transfers-In |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A172   To record anticipated                                        |
|          actual reductions to                                         |
|          contract authority.                                          |
|                                                                       |
|          **Comment:** If contract                                     |
|          authority was not                                            |
|          anticipated, see USSGL                                       |
|          TC-A174.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4034                Anticipated                        |
|                                    Adjustments                        |
|                                    to Contract                        |
|                                    Authority                          |
|                                                                       |
|                      C                                                |
| redit 4133                 Decreases to Indefinite Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A173   To record an                                                 |
|          appropriation to                                             |
|          liquidate contract                                           |
|          authority that is not yet                                    |
|          supported by a                                               |
|          nonexpenditure transfer                                      |
|          of funds from a                                              |
|          Treasury-Managed Trust                                       |
|          Fund Treasury                                                |
|          Appropriation Fund Symbol                                    |
|          (TAFS).                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide: Appropriations To                                     |
|          Liquidate Contract                                           |
|          Authority - Funded by                                        |
|          Nonexpenditure Transfers                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4126                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested                           |
|                                    TAFS -                             |
|                                    Receivable                         |
|                                                                       |
|                      Credit 413                                       |
| 6                  Contract Authority To Be Liquidated by Trust Funds |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1330                Receivable for                     |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
| 5755                  Nonexpenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A174   To record an                                                 |
|          unanticipated actual                                         |
|          decrease to indefinite                                       |
|          contract authority.                                          |
|                                                                       |
|          **Comment:** For the                                         |
|          reduction of unobligated                                     |
|          balances for indefinite                                      |
|          contract authority,                                          |
|          record the yearend                                           |
|          preclosing USSGL TC-F112.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cre                                              |
| dit 4133                   Decreases to Indefinite Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A175   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-in of funds from                                    |
|          a Treasury-Managed Trust                                     |
|          Fund Treasury                                                |
|          Appropriation Fund Symbol                                    |
|          (TAFS) that liquidates a                                     |
|          previously established                                       |
|          receivable for contract                                      |
|          authority.                                                   |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A173 for the                                              |
|          appropriation to                                             |
|          liquidate contract                                           |
|          authority that is not yet                                    |
|          supported by a                                               |
|          nonexpenditure transfer                                      |
|          of funds.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide: Appropriations To                                     |
|          Liquidate Contract                                           |
|          Authority - Funded by                                        |
|          Nonexpenditure Transfers                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4136                Contract                           |
|                                    Authority To Be                    |
|                                    Liquidated by                      |
|                                    Trust Funds                        |
|                                                                       |
|          Debit 4138                Appropriation                      |
|                                    To Liquidate                       |
|                                    Contract                           |
|                                    Authority                          |
|                                                                       |
|                      Credit 4126                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                    Receivable         |
|                                                                       |
|                                                                       |
|           Credit 4135                   Contract Authority Liquidated |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 1330                   Receivable for Transfers of Currently Invested |
|                                                    Balances           |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A176   To record the anticipated                                    |
|          indefinite contract                                          |
|          authority to cover                                           |
|          anticipated obligations                                      |
|          for the current year.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4032                Estimated                          |
|                                    Indefinite                         |
|                                    Contract                           |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|                    Credit 4450                Unapportioned Authority |
|                                                                       |
|                      C                                                |
| redit 4620                Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A177   To record the transfer-in                                    |
|          of contract authority                                        |
|          from a parent account to                                     |
|          a recipient account based                                    |
|          upon an approved letter.                                     |
|          The nonexpenditure                                           |
|          transfer of funds has not                                    |
|          yet been accomplished.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide; Transfers of                                          |
|          Contract Authority                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4137                Transfers of                       |
|                                    Contract                           |
|                                    Authority                          |
|                                                                       |
|                      Credit 4510                Apportionments        |
|                                                                       |
|                      C                                                |
| redit 4620                Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1330                Receivable                         |
|                                    for                                |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credi                                            |
| t 5755                Nonexpenditure Financing Sources - Transfers-In |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A178   To record anticipated                                        |
|          adjustments/decreases to                                     |
|          contract authority.                                          |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction to increase                                      |
|          the anticipated                                              |
|          adjustments/reductions to                                    |
|          contract authority during                                    |
|          the year.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
|  4034                   Anticipated Adjustments to Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A179   To record the                                                |
|          transfer-out of contract                                     |
|          authority from a parent                                      |
|          account to a recipient                                       |
|          account based upon an                                        |
|          approved letter. The                                         |
|          nonexpenditure transfer                                      |
|          of funds has not yet been                                    |
|          accomplished.                                                |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide; Transfers of                                          |
|          Contract Authority                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|        Credit 4137                    Transfers of Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                      Credi                                            |
| t 2150                    Payable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A180   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-in from a parent                                    |
|          account to a recipient                                       |
|          account representing                                         |
|          contract authority                                           |
|          previously transferred.                                      |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-A177 for                                            |
|          recording the contract                                       |
|          authority previously                                         |
|          transferred and                                              |
|          establishing the                                             |
|          receivable of funds.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide; Transfers of                                          |
|          Contract Authority                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4137                Transfers                          |
|                                    of Contract                        |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|          Credit 4170               Transfers - Current-Year Authority |
|                                                                       |
|                      Credit                                           |
| 4175               Allocation Transfers of Current-Year Authority for |
|                                                Noninvested Accounts   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers                          |
|                                    of                                 |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|                  Credit 1010               Fund Balance With Treasury |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A181   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-out from a                                          |
|          parent account to a                                          |
|          recipient account                                            |
|          representing contract                                        |
|          authority previously                                         |
|          transferred.                                                 |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-A179 for                                            |
|          recording the contract                                       |
|          authority previously                                         |
|          transferred and                                              |
|          establishing the payable                                     |
|          of funds.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Accounting                                        |
|          Guide; Transfers of                                          |
|          Contract Authority                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4170                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4175                Allocation                         |
|                                    Transfers of                       |
|                                    Current-Year                       |
|                                    Authority for                      |
|                                    Noninvested                        |
|                                    Accounts                           |
|                                                                       |
|                                                                       |
|          Credit 4137                  Transfers of Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
|  1330                  Receivable for Transfers of Currently Invested |
|                                                   Balances            |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A183   To record in the receipt                                     |
|          account the amount of                                        |
|          appropriated receipts                                        |
|          from an agency\'s                                            |
|          unavailable receipt                                          |
|          account to an expenditure                                    |
|          account.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Unavailable Special Fund                                     |
|          Receipt Account Transfers                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5745                Appropriated                       |
|                                    Earmarked                          |
|                                    Receipts                           |
|                                    Transferred                        |
|                                    Out                                |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A184   To record the amount of                                      |
|          appropriated receipts                                        |
|          from an agency\'s                                            |
|          unavailable receipt                                          |
|          account to an expenditure                                    |
|          account.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Unavailable Special Fund                                     |
|          Receipt Account Transfers                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
|  5740                  Appropriated Earmarked Receipts Transferred In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A185   To record in a special or                                    |
|          trust unavailable receipt                                    |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS), an                                       |
|          amount that was                                              |
|          temporarily reduced in an                                    |
|          associated special or                                        |
|          trust expenditure TAFS.                                      |
|          Or to record in a                                            |
|          miscellaneous receipt                                        |
|          account, an amount that                                      |
|          was permanently reduced                                      |
|          and cancelled in an                                          |
|          associated special or                                        |
|          trust expenditure TAFS.                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A133 in the                                         |
|          related special or trust                                     |
|          expenditure TAFS.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Cr                                               |
| edit 5740              Appropriated Earmarked Receipts Transferred In |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A186   To record revenue to                                         |
|          available non-revolving                                      |
|          trust funds and special                                      |
|          funds, in which the                                          |
|          revenue is immediately                                       |
|          available for obligation.                                    |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|  Credit 4120                  Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|           Credit 5200                  Revenue From Services Provided |
|                                                                       |
|                                                                       |
|                 Credit 5310                  Interest Revenue - Other |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|                                                                       |
|                      Credit                                           |
|  5312                  Interest Revenue - Loans Receivable/Uninvested |
|                                                   Funds               |
|                                                                       |
|                      Credit 53                                        |
| 20                  Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|                  Credit 5400                  Benefit Program Revenue |
|                                                                       |
|                                                                       |
|    Credit 5600                  Donated Revenue - Financial Resources |
|                                                                       |
|                      Credit 5                                         |
| 800                  Tax Revenue Collected - Not Otherwise Classified |
|                                                                       |
|                      Credit 5900                  Other Revenue       |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A187   To record the liquidation                                    |
|          of contract authority for                                    |
|          collections against                                          |
|          reimbursable customer                                        |
|          orders that were                                             |
|          substituted for contract                                     |
|          authority and have now                                       |
|          been earned.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4132                Substitution                       |
|                                    of Contract                        |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|            Credit 4135                  Contract Authority Liquidated |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A188   To record revenue to                                         |
|          available non-revolving                                      |
|          trust funds and special                                      |
|          funds, in which the                                          |
|          revenue is not                                               |
|          immediately available for                                    |
|          obligation upon                                              |
|          collection. A credit to                                      |
|          USSGL account 4394 acts                                      |
|          as a contra-resource                                         |
|          account. However, these                                      |
|          receipts may be available                                    |
|          for investment.                                              |
|                                                                       |
|          **Comment:** When                                            |
|          receipts become available                                    |
|          for obligation, see USSGL                                    |
|          TC-A190.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Receipts Not Available                                       |
|          for Obligation Upon                                          |
|          Collection                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|           Credit 5200                  Revenue From Services Provided |
|                                                                       |
|                                                                       |
|                 Credit 5310                  Interest Revenue - Other |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|                                                                       |
|                      Credit                                           |
|  5312                  Interest Revenue - Loans Receivable/Uninvested |
|                                                   Funds               |
|                                                                       |
|                      Credit 53                                        |
| 20                  Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|    Credit 5600                  Donated Revenue - Financial Resources |
|                                                                       |
|                      Credit 5                                         |
| 800                  Tax Revenue Collected - Not Otherwise Classified |
|                                                                       |
|                                                                       |
|       Credit 5801                  Tax Revenue Collected - Individual |
|                                                                       |
|                                                                       |
|        Credit 5802                  Tax Revenue Collected - Corporate |
|                                                                       |
|                                                                       |
|     Credit 5803                  Tax Revenue Collected - Unemployment |
|                                                                       |
|                                                                       |
|           Credit 5804                  Tax Revenue Collected - Excise |
|                                                                       |
|                                                                       |
|  Credit 5805                  Tax Revenue Collected - Estate and Gift |
|                                                                       |
|                                                                       |
|          Credit 5806                  Tax Revenue Collected - Customs |
|                                                                       |
|                      Credit 5900                  Other Revenue       |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A189   To record a temporary                                        |
|          reduction of new budget                                      |
|          authority and fund                                           |
|          balance in a trust or                                        |
|          special fund expenditure                                     |
|          account that was funded                                      |
|          by an unavailable receipt                                    |
|          account.                                                     |
|                                                                       |
|          **Comment:** Post an                                         |
|          increase in fund balance                                     |
|          in the associated                                            |
|          unavailable receipt                                          |
|          account. Unlike                                              |
|          reductions in available                                      |
|          special and trust funds,                                     |
|          there is no automatic                                        |
|          appropriation of this                                        |
|          authority in the                                             |
|          following year. Treasury                                     |
|          processes a warrant                                          |
|          reducing fund balance in                                     |
|          the expenditure account                                      |
|          and increasing fund                                          |
|          balance in the associated                                    |
|          unavailable receipt                                          |
|          account. Also post USSGL                                     |
|          TC-A185 in the                                               |
|          unavailable special or                                       |
|          trust fund expenditure                                       |
|          account.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cr                                               |
| edit 4387                   Temporary Reduction of Appropriation From |
|                                                                       |
|                            Unavailable Receipts, New Budget Authority |
|                                                                       |
|                      Cr                                               |
| edit 4388                   Temporary Reduction of Appropriation From |
|                                                                       |
|                             Unavailable Receipts, Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5745                Appropriated                       |
|                                    Earmarked                          |
|                                    Receipts                           |
|                                    Transferred Out                    |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A190   To record receipts in                                        |
|          available trust funds and                                    |
|          special funds that become                                    |
|          available for obligation                                     |
|          after not being available                                    |
|          for obligation when                                          |
|          originally collected. A                                      |
|          debit to USSGL account                                       |
|          4394 provides new budget                                     |
|          authority.                                                   |
|                                                                       |
|          **Comment:** When                                            |
|          receipts are originally                                      |
|          collected, see USSGL                                         |
|          TC-A188.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Receipts Not Available                                       |
|          for Obligation Upon                                          |
|          Collection                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4394                Receipts                           |
|                                    Unavailable                        |
|                                    for                                |
|                                    Obligation                         |
|                                    Upon                               |
|                                    Collection                         |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Cr                                               |
| edit 4620                 Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A192   To record authority made                                     |
|          available from receipt or                                    |
|          appropriation balances                                       |
|          previously precluded from                                    |
|          obligation.                                                  |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is recorded                                      |
|          upon legislation making                                      |
|          the authority available,                                     |
|          or in conjunction with                                       |
|          obligations incurred when                                    |
|          current-year receipts are                                    |
|          not enough to cover                                          |
|          current-year obligations.                                    |
|          See USSGL TC- A127 for                                       |
|          the original entry that                                      |
|          precluded the obligation.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4157                Authority Made                     |
|                                    Available From                     |
|                                    Receipt or                         |
|                                    Appropriation                      |
|                                    Balances                           |
|                                    Previously                         |
|                                    Precluded From                     |
|                                    Obligation                         |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A194   To record authority made                                     |
|          available from offsetting                                    |
|          collection balances                                          |
|          previously precluded from                                    |
|          obligation.                                                  |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is recorded                                      |
|          upon legislation making                                      |
|          the authority available,                                     |
|          or in conjunction with                                       |
|          obligations incurred when                                    |
|          current-year receipts are                                    |
|          not enough to cover                                          |
|          current-year obligations.                                    |
|          See USSGL TC- A129 for                                       |
|          the original entry that                                      |
|          precluded the obligation.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4158                Authority                          |
|                                    Made                               |
|                                    Available                          |
|                                    From                               |
|                                    Offsetting                         |
|                                    Collection                         |
|                                    Balances                           |
|                                    Previously                         |
|                                    Precluded                          |
|                                    From                               |
|                                    Obligation                         |
|                                                                       |
|                                                                       |
|                    Credit 4450                Unapportioned Authority |
|                                                                       |
|                      C                                                |
| redit 4620                Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A195   To record the collection                                     |
|          of revenue for                                               |
|          non-revolving trust and                                      |
|          special funds that were                                      |
|          previously accrued.                                          |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C422 for accrual entry                                    |
|          and USSGL TC-A186 if not                                     |
|          accrued.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 1310                  Accounts Receivable |
|                                                                       |
|                      Cre                                              |
| dit 1320                  Employment Benefit Contributions Receivable |
|                                                                       |
|                      Credit 1340                  Interest Receivable |
|                                                                       |
|                      C                                                |
| redit 1360                  Penalties, Fines, and Administrative Fees |
|                                                   Receivable          |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A196   To record the annualized                                     |
|          level of an appropriation                                    |
|          provided under a                                             |
|          continuing resolution.                                       |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A197 to record                                      |
|          the amount available for                                     |
|          obligation under the                                         |
|          terms of the continuing                                      |
|          resolution.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriations Provided                                      |
|          by a Continuing                                              |
|          Resolution Scenario.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4111                Debt Liquidation                   |
|                                    Appropriations                     |
|                                                                       |
|          Debit 4112                Liquidation of                     |
|                                    Deficiency -                       |
|                                    Appropriations                     |
|                                                                       |
|          Debit 4115                Loan Subsidy                       |
|                                    Appropriation                      |
|                                                                       |
|          Debit 4117                Loan                               |
|                                    Administrative                     |
|                                    Expense                            |
|                                    Appropriation                      |
|                                                                       |
|          Debit 4119                Other                              |
|                                    Appropriations                     |
|                                    Realized                           |
|                                                                       |
|                      C                                                |
| redit 4120                    Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                      Credi                                            |
| t 4620                    Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A197   To record Fund Balance                                       |
|          With Treasury under a                                        |
|          continuing resolution as                                     |
|          determined by the Office                                     |
|          of Management and                                            |
|          Budget\'s automatic                                          |
|          apportionment bulletin.                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A196 to record                                      |
|          the appropriation                                            |
|          provided under the                                           |
|          continuing resolution.                                       |
|          This transaction also may                                    |
|          be used to record                                            |
|          additional funding                                           |
|          provided under a revised                                     |
|          or extended continuing                                       |
|          resolution. Under                                            |
|          revisions or extensions                                      |
|          of continuing                                                |
|          resolutions, reverse                                         |
|          USSGL TC-A128.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriations Provided                                      |
|          by a Continuing                                              |
|          Resolution Scenario.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1090                Fund Balance                       |
|                                    With                               |
|                                    Treasury                           |
|                                    Under a                            |
|                                    Continuing                         |
|                                    Resolution                         |
|                                                                       |
|                                                                       |
| Credit 3101                Unexpended Appropriations - Appropriations |
|                                                 Received              |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A198   To record Fund Balance                                       |
|          With Treasury and adjust                                     |
|          the Fund Balance With                                        |
|          Treasury Under a                                             |
|          Continuing Resolution to                                     |
|          zero upon the enactment                                      |
|          of an appropriation and                                      |
|          receipt of a Treasury                                        |
|          Appropriation Warrant.                                       |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is to be used                                    |
|          by agencies under a                                          |
|          continuing resolution                                        |
|          that have received notice                                    |
|          that their appropriation                                     |
|          bills have been passed                                       |
|          and that have received a                                     |
|          Treasury Appropriation                                       |
|          Warrant. Reverse USSGL                                       |
|          TC-A128.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriations Provided                                      |
|          by a Continuing                                              |
|          Resolution Scenario.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      C                                                |
| redit 1090              Fund Balance With Treasury Under a Continuing |
|                                               Resolution              |
|                                                                       |
|                                                                       |
|   Credit 3101              Unexpended Appropriations - Appropriations |
|                                               Received                |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A199   To record an adjustment                                      |
|          to the annualized level                                      |
|          of an appropriation when                                     |
|          the enacted level is less                                    |
|          than the proposed annual                                     |
|          level (based on a                                            |
|          continuing resolution).                                      |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction when the                                         |
|          enacted level is above                                       |
|          the proposed annualized                                      |
|          level. Also post USSGL                                       |
|          TC-A198.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriations Provided                                      |
|          by a Continuing                                              |
|          Resolution Scenario.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|         Credit 4111                   Debt Liquidation Appropriations |
|                                                                       |
|                      Cre                                              |
| dit 4112                   Liquidation of Deficiency - Appropriations |
|                                                                       |
|                                                                       |
|              Credit 4115                   Loan Subsidy Appropriation |
|                                                                       |
|                      Cr                                               |
| edit 4117                   Loan Administrative Expense Appropriation |
|                                                                       |
|                                                                       |
|           Credit 4119                   Other Appropriations Realized |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A202   To record in the                                             |
|          financing account an                                         |
|          appropriation received                                       |
|          for a modification                                           |
|          adjustment transfer.                                         |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A204.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4125                Loan                               |
|                                    Modification                       |
|                                    Adjustment                         |
|                                    Transfer                           |
|                                    Appropriation                      |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                 Credit 5790                   Other Financing Sources |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A204   To record modifications                                      |
|          for subsidy cost and                                         |
|          adjustment transfers                                         |
|          related to Loan Guarantee                                    |
|          liabilities in the                                           |
|          financing account.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                      Credit 1399            Allowance for Subsidy     |
|                                                                       |
|                      Credit 2180            Loan Guarantee Liability  |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A210   To record a transfer-out                                     |
|          of financing sources and                                     |
|          fund balance from                                            |
|          Custodial Statement                                          |
|          collections via the                                          |
|          Statement of Transactions                                    |
|          (SF 224).                                                    |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C142.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Custodial                                            |
|          Collection Transfer to a                                     |
|          Different                                                    |
|          Intragovernmental                                            |
|          Treasury Account Symbol                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5998                Custodial                          |
|                                    Collections                        |
|                                    Transferred                        |
|                                    Out to a                           |
|                                    Treasury                           |
|                                    Account                            |
|                                    Symbol Other                       |
|                                    Than the                           |
|                                    General Fund                       |
|                                    of the                             |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|                Credit 1010                 Fund Balance With Treasury |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A212   To record the financing                                      |
|          sources transferred in to                                    |
|          a special or nonrevolving                                    |
|          trust fund from a General                                    |
|          Fund receipt account.                                        |
|                                                                       |
|          **Comment:** If authority                                    |
|          was previously                                               |
|          anticipated, see USSGL                                       |
|          TC-A122.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Custodial                                            |
|          Collection Transfer to a                                     |
|          Different                                                    |
|          Intragovernmental                                            |
|          Treasury Account Symbol                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|  Credit 4120                  Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 5997                  Financing Sources Transferred In From Custodial |
|                                                                       |
|                                                 Statement Collections |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A250   To record interest                                           |
|          received for a non-Bureau                                    |
|          of Public Debt security                                      |
|          held outside of Treasury                                     |
|          in a special or                                              |
|          non-revolving trust fund.                                    |
|                                                                       |
|          **Comment:** An agency                                       |
|          must have specific                                           |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-Bureau of the                                         |
|          Public Debt security. See                                    |
|          USSGL TC- B150 if funds                                      |
|          held by the public in a                                      |
|          non-TGA are returned to                                      |
|          fund balance with                                            |
|          Treasury in a TGA. See                                       |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|                      Credit 1340                  Interest Receivable |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A251   To record interest                                           |
|          received for a non-Bureau                                    |
|          of Public Debt security                                      |
|          held outside of Treasury                                     |
|          in a revolving or                                            |
|          revolving trust fund.                                        |
|                                                                       |
|          **Comment:** An agency                                       |
|          must have specific                                           |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-Bureau of the                                         |
|          Public Debt security. See                                    |
|          USSGL TC- B150 if funds                                      |
|          held by the public in a                                      |
|          non-TGA are returned to                                      |
|          fund balance with                                            |
|          Treasury in a TGA. See                                       |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4252                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Collected                          |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                      Credi                                            |
| t 4620                    Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|                                                                       |
|                    Credit 1340                    Interest Receivable |
|                                                                       |
|                                                                       |
|         Credit 5311                    Interest Revenue - Investments |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### FUNDING - Authority Transfers                          |   |   |
| ### A |                                                              |   |   |
| 400 - |                                                              |   |   |
|  A699 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A402   To record amounts                                            |
|          anticipated by a                                             |
|          receiving allocation                                         |
|          Treasury Appropriation                                       |
|          Fund Symbol for                                              |
|          transfers-in based on an                                     |
|          apportionment request.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4165                Allocations                        |
|                                    of                                 |
|                                    Authority -                        |
|                                    Anticipated                        |
|                                    From Invested                      |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A404   To record a transfer-out                                     |
|          of unobligated unexpired                                     |
|          authority and funds from                                     |
|          an allocation transfer                                       |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Trust funds                                     |
|          do not record USSGL                                          |
|          accounts in the 3100                                         |
|          series, except for                                           |
|          amounts appropriated                                         |
|          directly from the General                                    |
|          Fund of the Treasury via                                     |
|          Treasury Appropriation                                       |
|          Warrant. USSGL account                                       |
|          4175 is to be recorded by                                    |
|          non-invested Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS). See USSGL                                            |
|          TCs-A426 and A430 for                                        |
|          invested TAFS. Special                                       |
|          funds receiving direct                                       |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          from other Federal funds                                     |
|          may record USSGL accounts                                    |
|          in the 3100 series.                                          |
|          Transfer partners must                                       |
|          use USSGL TC-A448. Refer                                     |
|          to the conventions and                                       |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4175                                      |
|                    Allocation Transfers of Current-Year Authority for |
|                                                                       |
|                                                  Noninvested Accounts |
|                                                                       |
|                      Credit                                           |
| 4176                      Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A406   To record a transfer-out                                     |
|          of unobligated unexpired                                     |
|          authority and funds from                                     |
|          an allocation transfer                                       |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** USSGL                                           |
|          account 4175 is to be                                        |
|          recorded by non- invested                                    |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS). See                                      |
|          USSGL TCs-A426 and A430                                      |
|          for invested TAFS.                                           |
|          Transfer partners must                                       |
|          use USSGL TC-A450. Refer                                     |
|          to the conventions and                                       |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4175                                      |
|                    Allocation Transfers of Current-Year Authority for |
|                                                                       |
|                                                  Noninvested Accounts |
|                                                                       |
|                      Credi                                            |
| t 4176                    Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A408   To record the                                                |
|          nonexpenditure                                               |
|          transfer-in of unexpired                                     |
|          unobligated balances to                                      |
|          an expired Treasury                                          |
|          Appropriation Fund                                           |
|          Symbol, where the source                                     |
|          of the transfer is                                           |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A412. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          coversheet at the                                            |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4192                Balance                            |
|                                    Transfers -                        |
|                                    Unexpired to                       |
|                                    Expired                            |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                                                                       |
|            Credit 4650                 Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|  Credit 3102                 Unexpended Appropriations - Transfers-In |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A410   To record the                                                |
|          nonexpenditure                                               |
|          transfer-in of unexpired                                     |
|          unobligated balances to                                      |
|          an expired Treasury                                          |
|          Appropriation Fund                                           |
|          Symbol, where the source                                     |
|          of the transfer is                                           |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A414. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          coversheet at the                                            |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4192                Balance                            |
|                                    Transfers -                        |
|                                    Unexpired to                       |
|                                    Expired                            |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                                                                       |
|            Credit 4650                 Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
|  5755                 Nonexpenditure Financing Sources - Transfers-In |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A412   To record the                                                |
|          nonexpenditure                                               |
|          transfer-out of unexpired                                    |
|          unobligated balances to                                      |
|          an expired Treasury                                          |
|          Appropriation Fund                                           |
|          Symbol, where the source                                     |
|          of the transfer is                                           |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A408. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          coversheet at the                                            |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Cred                                             |
| it 4192                      Balance Transfers - Unexpired to Expired |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A414   To record the                                                |
|          nonexpenditure                                               |
|          transfer-out of unexpired                                    |
|          unobligated balances to                                      |
|          an expired Treasury                                          |
|          Appropriation Fund                                           |
|          Symbol, where the source                                     |
|          of the transfer is                                           |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A410. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          coversheet at the                                            |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cr                                               |
| edit 4192                    Balance Transfers - Unexpired to Expired |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A416   To record realized                                           |
|          authority to be                                              |
|          transferred in to a                                          |
|          receiving allocation                                         |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS), where                                    |
|          the parent TAFS maintains                                    |
|          invested balances before                                     |
|          the SF 1151:                                                 |
|          Nonexpenditure Transfer                                      |
|          Authorization, request.                                      |
|                                                                       |
|          **Comment:** Credit USSGL                                    |
|          account 4450 only in the                                     |
|          unique circumstance where                                    |
|          an apportionment occurs                                      |
|          in the receiving account.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4166                Allocations                        |
|                                    of Realized                        |
|                                    Authority -                        |
|                                    To Be                              |
|                                    Transferred                        |
|                                    From Invested                      |
|                                    Balances                           |
|                                                                       |
|                      Cr                                               |
| edit 4165                 Allocations of Authority - Anticipated From |
|                                                  Invested Balances    |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Cr                                               |
| edit 4620                 Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1330                Receivable                         |
|                                    for Transfers                      |
|                                    of Currently                       |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
|  5755                 Nonexpenditure Financing Sources - Transfers-In |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A418   To record budget                                             |
|          authority temporarily                                        |
|          reduced in a trust or                                        |
|          special fund Treasury                                        |
|          Appropriation Fund                                           |
|          Symbol.                                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A422 to adjust                                      |
|          the receivable if USSGL                                      |
|          account 4166 was                                             |
|          previously established.                                      |
|          Also post USSGL TC-A518                                      |
|          to adjust the receivable                                     |
|          if USSGL account 4126 was                                    |
|          previously established.                                      |
|          Refer to the Office of                                       |
|          Management and Budget                                        |
|          Circular No. A-11 for the                                    |
|          definition of reductions.                                    |
|          Reductions include                                           |
|          rescissions,                                                 |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations.                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cre                                              |
| dit 4382                   Temporary Reduction - New Budget Authority |
|                                                                       |
|                      Cr                                               |
| edit 4383                   Temporary Reduction - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A420   To record an actual                                          |
|          nonexpenditure                                               |
|          transfer-in of an                                            |
|          allocation Treasury                                          |
|          Appropriation Fund                                           |
|          Symbol, where the parent                                     |
|          maintains invested                                           |
|          balances via an SF 1151:                                     |
|          Nonexpenditure Transfer                                      |
|          Authorization.                                               |
|                                                                       |
|          **Comment:** Record a                                        |
|          credit to USSGL accounts                                     |
|          1330 and 4166 if the                                         |
|          budget authority has been                                    |
|          realized before the                                          |
|          actual transfer of funds.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4167                Allocations                        |
|                                    of Realized                        |
|                                    Authority -                        |
|                                    Transferred                        |
|                                    From Invested                      |
|                                    Balances                           |
|                                                                       |
|                                                                       |
| Credit 4166                 Allocations of Realized Authority - To Be |
|                                                                       |
|                                    Transferred From Invested Balances |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Cr                                               |
| edit 4620                 Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credi                                            |
| t 1330                 Receivable for Transfers of Currently Invested |
|                                                  Balances             |
|                                                                       |
|                      Credit                                           |
|  5755                 Nonexpenditure Financing Sources - Transfers-In |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A422   To record the adjustment                                     |
|          in an allocation Treasury                                    |
|          Appropriation Fund Symbol                                    |
|          for the amount receivable                                    |
|          from invested balances                                       |
|          when the budget authority                                    |
|          is temporarily reduced.                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A418 to record                                      |
|          the budget authority                                         |
|          temporarily reduced.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4168                Allocations of                     |
|                                    Realized                           |
|                                    Authority                          |
|                                    Reclassified -                     |
|                                    Authority To Be                    |
|                                    Transferred From                   |
|                                    Invested                           |
|                                    Balances -                         |
|                                    Temporary                          |
|                                    Reduction                          |
|                                                                       |
|                      Cre                                              |
| dit 4166                    Allocations of Realized Authority - To Be |
|                                                                       |
|                                    Transferred From Invested Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5755                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-In                       |
|                                                                       |
|                      Credit 1                                         |
| 330                    Receivable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A424   To adjust the payable due                                    |
|          for amounts previously                                       |
|          appropriated to the                                          |
|          allocation Treasury                                          |
|          Appropriation Fund Symbol                                    |
|          (TAFS) from the parent                                       |
|          TAFS that maintains                                          |
|          invested balances as a                                       |
|          result of an enacted                                         |
|          temporary reduction.                                         |
|                                                                       |
|          **Comment:** Refer to                                        |
|          Office of Management and                                     |
|          Budget Circular No. A-11                                     |
|          for the definition of                                        |
|          reductions. Reductions                                       |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. Post this                                    |
|          transaction in the                                           |
|          allocation TAFS. The                                         |
|          allocation TAFS                                              |
|          simultaneously posts                                         |
|          USSGL TC-A418.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4166                Allocations                        |
|                                    of Realized                        |
|                                    Authority -                        |
|                                    To Be                              |
|                                    Transferred                        |
|                                    From Invested                      |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
| 4168                 Allocations of Realized Authority Reclassified - |
|                                                                       |
|                             Authority To Be Transferred From Invested |
|                                                                       |
|                                        Balances - Temporary Reduction |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
| 5765                 Nonexpenditure Financing Sources - Transfers-Out |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A426   To record the realized                                       |
|          authority to be                                              |
|          transferred out to a                                         |
|          receiving allocation                                         |
|          Treasury Appropriation                                       |
|          Fund Symbol, where the                                       |
|          parent maintains invested                                    |
|          balances before the SF                                       |
|          1151: Nonexpenditure                                         |
|          Transfer Authorization                                       |
|          request.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cre                                              |
| dit 4166                    Allocations of Realized Authority - To Be |
|                                                                       |
|                                    Transferred From Invested Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                      Credi                                            |
| t 2150                    Payable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A428   To record funds                                              |
|          transferred in by the                                        |
|          receiving agency, which                                      |
|          liquidates the receivable                                    |
|          for allocation transfers.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Cr                                               |
| edit 1330              Receivable for Transfers of Currently Invested |
|                                               Balances                |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A430   To record an actual                                          |
|          nonexpenditure                                               |
|          transfer-out to an                                           |
|          allocation Treasury                                          |
|          Appropriation Fund                                           |
|          Symbol, where the parent                                     |
|          maintains invested                                           |
|          balances via SF 1151:                                        |
|          Nonexpenditure Transfer                                      |
|          Authorization.                                               |
|                                                                       |
|          **Comment:** Record a                                        |
|          debit to USSGL accounts                                      |
|          2150 and 4166 if the                                         |
|          budget authority has been                                    |
|          realized prior to the                                        |
|          actual transfer of funds.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4166                Allocations of                     |
|                                    Realized                           |
|                                    Authority - To                     |
|                                    Be Transferred                     |
|                                    From Invested                      |
|                                    Balances                           |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 41                                        |
| 67                    Allocations of Realized Authority - Transferred |
|                                                                       |
|                                                From Invested Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A432   To record in the                                             |
|          receiving agency the                                         |
|          return to the parent                                         |
|          agency of unobligated                                        |
|          expired authority and                                        |
|          funds from an allocation                                     |
|          transfer, accomplished                                       |
|          via SF 1151:                                                 |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Trust funds                                     |
|          do not record USSGL                                          |
|          accounts in the 3100                                         |
|          series except for amounts                                    |
|          appropriated directly                                        |
|          from the General Fund of                                     |
|          the Treasury via Treasury                                    |
|          Appropriation Warrant.                                       |
|          Special funds receiving                                      |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          from other Federal funds                                     |
|          may record USSGL accounts                                    |
|          in the 3100 series.                                          |
|          Transfer partners must                                       |
|          use USSGL TC-A436. Refer                                     |
|          to conventions and                                           |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired Authority                  |
|                                                                       |
|                      Credit                                           |
| 4176                      Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A434   To record in the                                             |
|          receiving agency the                                         |
|          return to the parent                                         |
|          agency of unobligated                                        |
|          expired authority and                                        |
|          funds from an allocation                                     |
|          transfer, accomplished                                       |
|          via SF 1151:                                                 |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A438. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credi                                            |
| t 4176                    Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A436   To record in the parent                                      |
|          agency the receipt of                                        |
|          unobligated expired                                          |
|          authority and funds from                                     |
|          allocation transfer,                                         |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Trust funds                                     |
|          do not record USSGL                                          |
|          accounts in the 3100                                         |
|          series except for amounts                                    |
|          appropriated directly                                        |
|          from the General Fund of                                     |
|          the Treasury via Treasury                                    |
|          Appropriation Warrant.                                       |
|          Special funds receiving                                      |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          from other Federal funds                                     |
|          may record USSGL accounts                                    |
|          in the 3100 series.                                          |
|          Transfer partners must                                       |
|          use USSGL TC-A432. Refer                                     |
|          to conventions and                                           |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|             Credit 4650                Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|   Credit 3102                Unexpended Appropriations - Transfers-In |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A438   To record in the parent                                      |
|          agency the receipt of                                        |
|          unobligated expired                                          |
|          authority and funds from                                     |
|          an allocation transfer,                                      |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A434. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|             Credit 4650                Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credi                                            |
| t 5755                Nonexpenditure Financing Sources - Transfers-In |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A440   To record in the                                             |
|          receiving agency the                                         |
|          return to the parent                                         |
|          agency of unobligated                                        |
|          unexpired authority and                                      |
|          funds from an allocation                                     |
|          transfer, accomplished                                       |
|          via SF 1151:                                                 |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** The                                             |
|          transaction partner must                                     |
|          use USSGL TC-A444 to                                         |
|          record the parent agency                                     |
|          receiving funds from this                                    |
|          receiving agency. Trust                                      |
|          funds do not record USSGL                                    |
|          accounts in the 3100                                         |
|          series, except for                                           |
|          amounts appropriated from                                    |
|          the General Fund of the                                      |
|          Treasury via Treasury                                        |
|          Appropriation Warrant.                                       |
|          Special funds receiving                                      |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          from other Federal funds                                     |
|          may record USSGL accounts                                    |
|          in the 3100 series.                                          |
|          Record USSGL account 1330                                    |
|          if the receivable was                                        |
|          previously established.                                      |
|          Refer to conventions and                                     |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4175                                      |
|                    Allocation Transfers of Current-Year Authority for |
|                                                                       |
|                                                  Noninvested Accounts |
|                                                                       |
|                      Credit                                           |
| 4176                      Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3102                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|                                                                       |
|                      Credit 133                                       |
| 0                      Receivable for Transfers of Currently Invested |
|                                                       Balances        |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A442   To record in the                                             |
|          receiving agency the                                         |
|          return to the parent                                         |
|          agency of unobligated                                        |
|          unexpired authority and                                      |
|          funds from an allocation                                     |
|          transfer, accomplished                                       |
|          via SF 1151:                                                 |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** The                                             |
|          transaction partner must                                     |
|          use USSGL TC-A446 to                                         |
|          record the parent agency                                     |
|          receiving funds from this                                    |
|          receiving agency. Record                                     |
|          USSGL account 1330 if the                                    |
|          receivable was previously                                    |
|          established. Refer to                                        |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4175                                      |
|                    Allocation Transfers of Current-Year Authority for |
|                                                                       |
|                                                  Noninvested Accounts |
|                                                                       |
|                      Credi                                            |
| t 4176                    Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5755                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|                                                                       |
|                      Credit 1                                         |
| 330                    Receivable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A444   To record in the parent                                      |
|          agency the return from                                       |
|          the receiving agency of                                      |
|          unobligated unexpired                                        |
|          authority and funds from                                     |
|          an allocation transfer,                                      |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** The transfer                                    |
|          partner must use USSGL                                       |
|          TC-A440 to record the                                        |
|          receiving agency                                             |
|          returning the authority                                      |
|          and funds to this parent                                     |
|          agency. Trust funds do                                       |
|          not record USSGL accounts                                    |
|          in the 3100 series,                                          |
|          except for amounts                                           |
|          appropriated directly                                        |
|          from the General Fund of                                     |
|          the Treasury via Treasury                                    |
|          Appropriation Warrant.                                       |
|          Special funds receiving                                      |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          from other Federal funds                                     |
|          may record USSGL accounts                                    |
|          in the 3100 series.                                          |
|          Record USSGL account 2150                                    |
|          if the payable was                                           |
|          previously established.                                      |
|          Refer to conventions and                                     |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4175                Allocation                         |
|                                    Transfers of                       |
|                                    Current-Year                       |
|                                    Authority for                      |
|                                    Noninvested                        |
|                                    Accounts                           |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      C                                                |
| redit 3103                  Unexpended Appropriations - Transfers-Out |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A446   To record in the parent                                      |
|          agency the return from                                       |
|          the receiving agency of                                      |
|          unobligated unexpired                                        |
|          authority and funds from                                     |
|          an allocation transfer,                                      |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** The transfer                                    |
|          partner must use USSGL                                       |
|          TC-A442 to record the                                        |
|          receiving agency                                             |
|          returning the authority                                      |
|          and funds to this parent                                     |
|          agency. Record USSGL                                         |
|          account 2150 if the                                          |
|          payable was previously                                       |
|          established. Refer to                                        |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4175                Allocation                         |
|                                    Transfers of                       |
|                                    Current-Year                       |
|                                    Authority for                      |
|                                    Noninvested                        |
|                                    Accounts                           |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit 5                                         |
| 765                  Nonexpenditure Financing Sources - Transfers-Out |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A448   To record a transfer-in                                      |
|          of unobligated unexpired                                     |
|          authority and funds from                                     |
|          an allocation transfer,                                      |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Trust funds                                     |
|          do not record USSGL                                          |
|          accounts in the 3100                                         |
|          series, except for                                           |
|          amounts appropriated from                                    |
|          the General Fund of the                                      |
|          Treasury via Treasury                                        |
|          Appropriation Warrant.                                       |
|          Special funds receiving                                      |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          from other Federal funds                                     |
|          may record USSGL accounts                                    |
|          in the 3100 series.                                          |
|          Transfer partners must                                       |
|          use USSGL TC-A404. Refer                                     |
|          to conventions and                                           |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4175                Allocation                         |
|                                    Transfers of                       |
|                                    Current-Year                       |
|                                    Authority for                      |
|                                    Noninvested                        |
|                                    Accounts                           |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
| Credit 3102                  Unexpended Appropriations - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A450   To record a transfer-in                                      |
|          of unobligated unexpired                                     |
|          authority and funds from                                     |
|          an allocation transfer,                                      |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Transfer                                        |
|          partners must use                                            |
|          TC-A406. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4175                Allocation                         |
|                                    Transfers of                       |
|                                    Current-Year                       |
|                                    Authority for                      |
|                                    Noninvested                        |
|                                    Accounts                           |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 5755                  Nonexpenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A452   To record a transfer-out                                     |
|          by the receiving agency                                      |
|          of unobligated expired                                       |
|          authority for allocation                                     |
|          transfer. Also, reduce                                       |
|          the related receivable                                       |
|          from funds not                                               |
|          transferred.                                                 |
|                                                                       |
|          **Comment:** For the                                         |
|          parent appropriation                                         |
|          agency, use USSGL TC-A428                                    |
|          for the cash transfer                                        |
|          method.                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credi                                            |
| t 4176                    Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                      Credit 1                                         |
| 330                    Receivable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A454   To record in the parent                                      |
|          agency the transfer-in of                                    |
|          unobligated expired                                          |
|          authority from allocation                                    |
|          transfer. Also, reduce                                       |
|          the related liability                                        |
|          from funds not                                               |
|          transferred.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4176                Allocation                         |
|                                    Transfers of                       |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|             Credit 4650                Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credi                                            |
| t 5755                Nonexpenditure Financing Sources - Transfers-In |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A456   To record the transfer                                       |
|          out of expired                                               |
|          unobligated expenditure                                      |
|          transfers receivable.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for SSA                                           |
|          Limitation on                                                |
|          Administrative Expenses                                      |
|          Trust Fund                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Cre                                              |
| dit 4199                  Transfer of Expired Expenditure Transfers - |
|                                                   Receivable          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5750                Expenditure                        |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|         Credit 1335                  Expenditure Transfers Receivable |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A458   To record the transfer in                                    |
|          of expired unobligated                                       |
|          expenditure transfers                                        |
|          receivable.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for SSA                                           |
|          Limitation on                                                |
|          Administrative Expenses                                      |
|          Trust Fund                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4199                Transfer of                        |
|                                    Expired                            |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Cr                                               |
| edit 4620                 Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1335                Expenditure                        |
|                                    Transfers                          |
|                                    Receivable                         |
|                                                                       |
|                      Cre                                              |
| dit 5750                 Expenditure Financing Sources - Transfers-In |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A460   To record the                                                |
|          nonexpenditure                                               |
|          transfer-in of expired                                       |
|          unobligated balances to                                      |
|          an unexpired Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS), where the source                                     |
|          of the transfer is                                           |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Balances are                                    |
|          transferred as a result                                      |
|          of authority to extend                                       |
|          the period of                                                |
|          availability of the                                          |
|          expired balances, but                                        |
|          does not meet the                                            |
|          definition of a                                              |
|          reappropriation. Special                                     |
|          and trust funds receiving                                    |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series. Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A464. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Extensions of                                                |
|          Availability Other Than                                      |
|          Reappropriations -                                           |
|          Expired TAFS to Unexpired                                    |
|          TAFS                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4191                Balance                            |
|                                    Transfers -                        |
|                                    Extension of                       |
|                                    Availability Other                 |
|                                    Than                               |
|                                    Reappropriations                   |
|                                                                       |
|                                                                       |
|              Credit 4450                      Unapportioned Authority |
|                                                                       |
|                      Credit                                           |
| 4620                      Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                      Cred                                             |
| it 3102                      Unexpended Appropriations - Transfers-In |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A462   To record the                                                |
|          nonexpenditure                                               |
|          transfer-in of expired                                       |
|          unobligated balances to                                      |
|          an unexpired Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS), where the source                                     |
|          of the transfer is                                           |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Balances are                                    |
|          transferred as a result                                      |
|          of authority to extend                                       |
|          the period of                                                |
|          availability of the                                          |
|          expired balances, but                                        |
|          does not meet the                                            |
|          definition of a                                              |
|          reappropriation. Transfer                                    |
|          partners must use USSGL                                      |
|          TC-A466. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Extensions of                                                |
|          Availability Other Than                                      |
|          Reappropriations -                                           |
|          Expired TAFS to Unexpired                                    |
|          TAFS                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4191                Balance                            |
|                                    Transfers -                        |
|                                    Extension of                       |
|                                    Availability Other                 |
|                                    Than                               |
|                                    Reappropriations                   |
|                                                                       |
|                                                                       |
|              Credit 4450                      Unapportioned Authority |
|                                                                       |
|                      Credit                                           |
| 4620                      Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                      Credit 5755                                      |
|                       Nonexpenditure Financing Sources - Transfers-In |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A464   To record the                                                |
|          nonexpenditure                                               |
|          transfer-out of expired                                      |
|          unobligated balances to                                      |
|          an unexpired Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS), where the source                                     |
|          of the transfer is                                           |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Balances are                                    |
|          transferred as a result                                      |
|          of authority to extend                                       |
|          the period of                                                |
|          availability of the                                          |
|          expired balances, but                                        |
|          does not meet the                                            |
|          definition of a                                              |
|          reappropriation. Special                                     |
|          and trust funds receiving                                    |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series. Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A460. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Extensions of                                                |
|          Availability Other Than                                      |
|          Reappropriations -                                           |
|          Expired TAFS to Unexpired                                    |
|          TAFS                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired Authority                  |
|                                                                       |
|                      Credit 41                                        |
| 91                      Balance Transfers - Extension of Availability |
|                                                                       |
|                                           Other Than Reappropriations |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A466   To record the                                                |
|          nonexpenditure                                               |
|          transfer-out of expired                                      |
|          unobligated balances to                                      |
|          an unexpired Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS), where the source                                     |
|          of the transfer is                                           |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Balances are                                    |
|          transferred as a result                                      |
|          of authority to extend                                       |
|          the period of                                                |
|          availability of the                                          |
|          expired balances, but                                        |
|          does not meet the                                            |
|          definition of a                                              |
|          reappropriation. Transfer                                    |
|          partners must use USSGL                                      |
|          TC-A462. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Extensions of                                                |
|          Availability Other Than                                      |
|          Reappropriations -                                           |
|          Expired TAFS to Unexpired                                    |
|          TAFS                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credit                                           |
| 4191                    Balance Transfers - Extension of Availability |
|                                                                       |
|                                           Other Than Reappropriations |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A468   To record in the                                             |
|          receiving agency the                                         |
|          anticipated transfer-in                                      |
|          of current-year authority                                    |
|          or from prior-year                                           |
|          balances.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4160                Anticipated                        |
|                                    Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4180                Anticipated                        |
|                                    Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A470   To record in the                                             |
|          transferring agency the                                      |
|          transfer-out of                                              |
|          current-year authority or                                    |
|          from prior-year balances                                     |
|          that were anticipated.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit                                           |
| 4160                   Anticipated Transfers - Current-Year Authority |
|                                                                       |
|                      Cred                                             |
| it 4180                   Anticipated Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A472   To record in the                                             |
|          receiving agency the                                         |
|          transfer-in of                                               |
|          current-year or                                              |
|          prior-year anticipated                                       |
|          appropriations,                                              |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Special and                                     |
|          trust funds receiving                                        |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series. Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A476. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriation Transfers                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4170                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4190                Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
|  4160                  Anticipated Transfers - Current-Year Authority |
|                                                                       |
|                      Cre                                              |
| dit 4180                  Anticipated Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
| Credit 3102                  Unexpended Appropriations - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A474   To record in the                                             |
|          receiving agency the                                         |
|          transfer-in of                                               |
|          current-year or                                              |
|          prior-year anticipated                                       |
|          appropriations,                                              |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Trust and                                       |
|          special funds credit                                         |
|          USSGL account 5755 to                                        |
|          transfer appropriated                                        |
|          receipts. Transfer                                           |
|          partners must use USSGL                                      |
|          TC-A478. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriation Transfers                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4170                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4190                Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
|  4160                  Anticipated Transfers - Current-Year Authority |
|                                                                       |
|                      Cre                                              |
| dit 4180                  Anticipated Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 5755                  Nonexpenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A476   To record in the                                             |
|          transferring agency the                                      |
|          transfer-out of                                              |
|          current-year or                                              |
|          prior-year anticipated                                       |
|          appropriations,                                              |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from unexpended                                      |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Special and                                     |
|          trust funds receiving                                        |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series. Transfer                                        |
|          partners must use USSGL                                      |
|          TC-A472. Refer to                                            |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4160                Anticipated                        |
|                                    Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4180                Anticipated                        |
|                                    Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|   Credit 4170                      Transfers - Current-Year Authority |
|                                                                       |
|                                                                       |
|      Credit 4190                      Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A478   To record in the                                             |
|          transferring agency the                                      |
|          transfer-out of                                              |
|          current-year or                                              |
|          prior-year anticipated                                       |
|          appropriations,                                              |
|          accomplished via SF 1151:                                    |
|          Nonexpenditure Transfer                                      |
|          Authorization, where the                                     |
|          source of the transfer is                                    |
|          derived from appropriated                                    |
|          receipts.                                                    |
|                                                                       |
|          **Comment:** Trust and                                       |
|          special funds debit USSGL                                    |
|          account 5765 to transfer                                     |
|          appropriated receipts.                                       |
|          Transfer partners must                                       |
|          use USSGL TC-A474. Refer                                     |
|          to conventions and                                           |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4160                Anticipated                        |
|                                    Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4180                Anticipated                        |
|                                    Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|     Credit 4170                    Transfers - Current-Year Authority |
|                                                                       |
|                                                                       |
|        Credit 4190                    Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A480   To record in the                                             |
|          receiving agency an                                          |
|          actual current-year or                                       |
|          prior-year unanticipated                                     |
|          nonexpenditure transfer                                      |
|          of appropriated general                                      |
|          funds.                                                       |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL accounts 4450 and                                      |
|          4620. Special and trust                                      |
|          funds receiving                                              |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriation Transfers;                                     |
|          Federal Trust Fund                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4170                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4190                Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|           Credit 4650                  Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
| Credit 3102                  Unexpended Appropriations - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A482   To record in the                                             |
|          receiving agency an                                          |
|          actual current-year or                                       |
|          prior-year unanticipated                                     |
|          nonexpenditure transfer                                      |
|          of spending authority                                        |
|          from offsetting                                              |
|          collections or a trust or                                    |
|          special fund                                                 |
|          nonexpenditure                                               |
|          appropriation transfers.                                     |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL accounts 4450 and                                      |
|          4620. When appropriate,                                      |
|          use in conjunction with                                      |
|          USSGL TCs- A508, A492R,                                      |
|          A542, and A546.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriation Transfers;                                     |
|          Federal Trust Fund                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4170                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4190                Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 5755                  Nonexpenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A484   To record in the                                             |
|          transferring agency an                                       |
|          actual current-year or                                       |
|          prior-year unanticipated                                     |
|          nonexpenditure transfer                                      |
|          of appropriated general                                      |
|          funds.                                                       |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL accounts 4450 and                                      |
|          4620. Special and trust                                      |
|          funds receiving                                              |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired Authority                  |
|                                                                       |
|                                                                       |
|   Credit 4170                      Transfers - Current-Year Authority |
|                                                                       |
|                                                                       |
|      Credit 4190                      Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A486   To record in the                                             |
|          transferring agency an                                       |
|          actual current-year or                                       |
|          prior-year unanticipated                                     |
|          nonexpenditure transfer                                      |
|          of spending authority                                        |
|          from offsetting                                              |
|          collections or a trust or                                    |
|          special fund                                                 |
|          nonexpenditure                                               |
|          appropriation transfer.                                      |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL accounts 4450 and                                      |
|          4620. When appropriate,                                      |
|          use in conjunction with                                      |
|          USSGL TCs- A488, A492,                                       |
|          A540 and A544.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|     Credit 4170                    Transfers - Current-Year Authority |
|                                                                       |
|                                                                       |
|        Credit 4190                    Transfers - Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A488   To record in the                                             |
|          transferring agency the                                      |
|          actual nonexpenditure                                        |
|          transfer-out of                                              |
|          current-year or                                              |
|          prior-year authority with                                    |
|          unpaid undelivered orders                                    |
|          for trust or special                                         |
|          funds or obligations                                         |
|          supported by spending                                        |
|          authority from offsetting                                    |
|          collections.                                                 |
|                                                                       |
|          **Comment:** See notes at                                    |
|          the beginning of this                                        |
|          Section. Transfer of                                         |
|          USSGL account 4801. When                                     |
|          appropriate, use in                                          |
|          conjunction with USSGL                                       |
|          TCs-A486, A492, A540, and                                    |
|          A544.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4831                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations                        |
|                                    Transferred,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|         Credit 4195                    Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A490   To record in the                                             |
|          transferring agency the                                      |
|          actual nonexpenditure                                        |
|          transfer-out of                                              |
|          current-year or                                              |
|          prior-year authority with                                    |
|          unpaid undelivered orders                                    |
|          for general fund                                             |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** This                                            |
|          includes transfers from                                      |
|          the general fund to a                                        |
|          special fund. Transfer of                                    |
|          USSGL account 4801.                                          |
|          Special and trust funds                                      |
|          receiving appropriations                                     |
|          from the General Fund of                                     |
|          the Treasury and/or                                          |
|          transfers of unexpended                                      |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4831                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations                        |
|                                    Transferred,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|       Credit 4195                      Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A492   To record in the                                             |
|          transferring agency the                                      |
|          actual transfer-out of                                       |
|          current-year or                                              |
|          prior-year authority with                                    |
|          unpaid expended authority                                    |
|          and related accounts                                         |
|          payable.                                                     |
|                                                                       |
|          **Comment:** When                                            |
|          appropriate use in                                           |
|          conjunction with USSGL                                       |
|          TCs-A486, A488, A540 and                                     |
|          A544. Reverse this                                           |
|          transaction for the                                          |
|          receiving entity. When                                       |
|          appropriate, use in                                          |
|          conjunction with USSGL                                       |
|          TCs-A482, A508, A542, and                                    |
|          A546.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Authority for                                    |
|          Undelivered Orders                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4931                Delivered                          |
|                                    Orders -                           |
|                                    Obligations                        |
|                                    Transferred,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|           Credit 4195                  Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2110                Accounts                           |
|                                    Payable                            |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A494   To record in the                                             |
|          transferring agency the                                      |
|          actual transfers-out                                         |
|          during the fiscal year of                                    |
|          authority with                                               |
|          prepaid/advanced                                             |
|          undelivered orders from                                      |
|          current or prior years                                       |
|          for general fund                                             |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A496 for the receiving                                    |
|          agency. Transfer of USSGL                                    |
|          account 4802. This is not                                    |
|          a nonexpenditure                                             |
|          transfer. Special and                                        |
|          trust funds receiving                                        |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Authority for                                    |
|          Undelivered Orders;                                          |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4832                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations                        |
|                                    Transferred,                       |
|                                    Prepaid/Advanced                   |
|                                                                       |
|                                                                       |
|       Credit 4195                      Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3103                Unexpended                         |
|                                    Appropriations -                   |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1410                      Advances and Prepayments |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A496   To record in the                                             |
|          receiving agency the                                         |
|          actual transfers-in                                          |
|          during the fiscal year of                                    |
|          authority with                                               |
|          prepaid/advanced                                             |
|          undelivered orders from                                      |
|          current or prior years                                       |
|          for general fund                                             |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A494 for the                                              |
|          transferring agency.                                         |
|          Transfer of USSGL account                                    |
|          4802. This is not a                                          |
|          nonexpenditure transfer.                                     |
|          Special and trust funds                                      |
|          receiving appropriations                                     |
|          from the General Fund of                                     |
|          the Treasury and/or                                          |
|          transfers of unexpended                                      |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Authority for                                    |
|          Undelivered Orders;                                          |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                      Cred                                             |
| it 4832                 Undelivered Orders - Obligations Transferred, |
|                                                  Prepaid/Advanced     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1410                Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|  Credit 3102                 Unexpended Appropriations - Transfers-In |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A498   To record the Federal                                        |
|          fund receivable for a                                        |
|          trust fund expenditure                                       |
|          transfer.                                                    |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A114 for the                                              |
|          anticipation and USSGL                                       |
|          TC-A502 for collection of                                    |
|          the receivable. Use USSGL                                    |
|          account 4215 if the                                          |
|          transfer was previously                                      |
|          anticipated. Use USSGL                                       |
|          account 4450 or 4620 if                                      |
|          the transfer was not                                         |
|          previously anticipated.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriation Trust Fund                                     |
|          Expenditure Transfers                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4225                Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Receivable                         |
|                                                                       |
|                      Credit 42                                        |
| 15                   Anticipated Appropriation Trust Fund Expenditure |
|                                                    Transfers          |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1335                Expenditure                        |
|                                    Transfers                          |
|                                    Receivable                         |
|                                                                       |
|                      Credi                                            |
| t 5750                   Expenditure Financing Sources - Transfers-In |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A499   To record the adjustment                                     |
|          of a Federal fund                                            |
|          receivable for a                                             |
|          previously established                                       |
|          expenditure transfer                                         |
|          receivable, where a                                          |
|          corresponding temporary                                      |
|          reduction or cancellation                                    |
|          is to be recorded in a                                       |
|          trust fund payable                                           |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS).                                          |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A498 for the original                                     |
|          establishment of the                                         |
|          receivable. For                                              |
|          reductions, see USSGL                                        |
|          TC-A418 and TC-A500R for                                     |
|          the reduction and                                            |
|          adjustment to the                                            |
|          corresponding payable in                                     |
|          the trust fund TAFS. For                                     |
|          cancellations, also post                                     |
|          USSGL TC-D120 if                                             |
|          canceling prior-year                                         |
|          obligated balances. For                                      |
|          cancellations, see USSGL                                     |
|          TC-D110 budgetary entry                                      |
|          and TC-F123 for the                                          |
|          cancellation and                                             |
|          adjustment to the                                            |
|          corresponding payable in                                     |
|          the trust fund TAFS.                                         |
|          Record USSGL account 4650                                    |
|          in expired TAFS only.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Reductions of Expenditure                                    |
|          Transfers                                                    |
|          Receivable/Payable;                                          |
|          Cancellations of                                             |
|          Expenditure Transfers                                        |
|          Receivable/Payable                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs Subject                   |
|                                    to Apportionment                   |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 422                                       |
| 5                    Appropriation Trust Fund Expenditure Transfers - |
|                                                     Receivable        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5750                Expenditure                        |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|                    Credit 1310                    Accounts Receivable |
|                                                                       |
|                                                                       |
|       Credit 1335                    Expenditure Transfers Receivable |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A500   To record in a trust fund                                    |
|          a payable for an                                             |
|          expenditure transfer-out                                     |
|          to a Federal fund                                            |
|          relating to nonexchange                                      |
|          transactions.                                                |
|                                                                       |
|          **Comment:** If a                                            |
|          reduction occurs, reverse                                    |
|          this transaction and also                                    |
|          post USSGL TC-A418.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
| Credit 4901                    Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5760                Expenditure                        |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|          Credit 2155                    Expenditure Transfers Payable |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A502   To record the actual                                         |
|          collection of the                                            |
|          appropriation trust fund                                     |
|          expenditure transfer.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriation Trust Fund                                     |
|          Expenditure Transfers                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4255                Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Collected                          |
|                                                                       |
|                      Credit 42                                        |
| 25                   Appropriation Trust Fund Expenditure Transfers - |
|                                                    Receivable         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                     Credit 1310                   Accounts Receivable |
|                                                                       |
|                                                                       |
|        Credit 1335                   Expenditure Transfers Receivable |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A504   To record in a trust fund                                    |
|          the outlay and reduction                                     |
|          of the payable for an                                        |
|          expenditure transfer out                                     |
|          to a Federal fund.                                           |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A500 for the                                              |
|          establishment of USSGL                                       |
|          account 2155.                                                |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Funds Guide                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4901                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2155                Expenditure                        |
|                                    Transfers                          |
|                                    Payable                            |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A506   To record in the                                             |
|          receiving agency the                                         |
|          actual nonexpenditure                                        |
|          transfer-in of                                               |
|          current-year or                                              |
|          prior-year authority with                                    |
|          unpaid undelivered orders                                    |
|          for general fund                                             |
|          appropriations.                                              |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL account 4801.                                          |
|          Special and trust funds                                      |
|          receiving appropriations                                     |
|          from the General Fund of                                     |
|          the Treasury and/or                                          |
|          transfers of unexpended                                      |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series. Refer to                                        |
|          conventions and                                              |
|          limitations listed on the                                    |
|          cover sheet at the                                           |
|          beginning of this                                            |
|          section.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                      Cr                                               |
| edit 4831               Undelivered Orders - Obligations Transferred, |
|                                                Unpaid                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|    Credit 3102               Unexpended Appropriations - Transfers-In |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A508   To record in the                                             |
|          receiving agency the                                         |
|          actual nonexpenditure                                        |
|          transfer-in of                                               |
|          current-year or                                              |
|          prior-year authority with                                    |
|          unpaid undelivered orders                                    |
|          for trust or special                                         |
|          funds or obligations                                         |
|          supported by spending                                        |
|          authority from offsetting                                    |
|          collections.                                                 |
|                                                                       |
|          **Comment:** See notes at                                    |
|          the beginning of this                                        |
|          Section. Transfer of                                         |
|          USSGL account 4801. When                                     |
|          appropriate, use in                                          |
|          conjunction with USSGL                                       |
|          TCs-A482, A492R, A542,                                       |
|          and A546.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                      Cr                                               |
| edit 4831               Undelivered Orders - Obligations Transferred, |
|                                                Unpaid                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Cred                                             |
| it 5755               Nonexpenditure Financing Sources - Transfers-In |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A510   To record in a trust fund                                    |
|          expenditure transfers-in                                     |
|          from a Federal fund                                          |
|          relating to nonexchange                                      |
|          transactions.                                                |
|                                                                       |
|          **Comment:** For payments                                    |
|          received from a Federal                                      |
|          fund (i.e., exchange                                         |
|          transactions) that is                                        |
|          defined in the budget as                                     |
|          expenditure transfers,                                       |
|          see USSGL TC-C190.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Cred                                             |
| it 5750                  Expenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A512   To record in a trust fund                                    |
|          expenditure transfers-out                                    |
|          to a Federal fund                                            |
|          relating to nonexchange                                      |
|          transactions.                                                |
|                                                                       |
|          **Comment:** For payments                                    |
|          made to a Federal fund                                       |
|          (that is exchange                                            |
|          transactions) that are                                       |
|          defined in the budget as                                     |
|          expenditure transfers,                                       |
|          see USSGL TC-B138.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|   Credit 4902                    Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5760                Expenditure                        |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A514   To record in an agency\'s                                    |
|          general fund an                                              |
|          expenditure transfer-out                                     |
|          to a trust fund relating                                     |
|          to nonexchange and                                           |
|          exchange transactions.                                       |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-B134. Use USSGL                                     |
|          account 5760 for                                             |
|          nonexchange expenditure                                      |
|          transfers.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5760                Expenditure                        |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A516   To record a receivable                                       |
|          for amounts appropriated                                     |
|          from a specific invested                                     |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) to an                                     |
|          agency trust fund                                            |
|          expenditure account,                                         |
|          prior to the                                                 |
|          nonexpenditure transfer                                      |
|          of funds. This amount is                                     |
|          specified in the                                             |
|          agency\'s appropriation                                      |
|          or authorization act.                                        |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is reported                                      |
|          as an appropriation in                                       |
|          the Budget of the United                                     |
|          States Government for the                                    |
|          agency TAFS, rather than                                     |
|          as a transfer.                                               |
|                                                                       |
|          **Reference:** Trust Fund                                    |
|          Accounting Guide; Trust                                      |
|          Fund Appropriation                                           |
|          Transfers for Specific                                       |
|          Treasury Appropriation                                       |
|          Fund Symbols                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4126                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested                           |
|                                    TAFS -                             |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1330                Receivable for                     |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
| 5755                  Nonexpenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A518   To record the adjustment                                     |
|          in a non-allocation                                          |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) when                                      |
|          the budget authority is                                      |
|          temporarily reduced.                                         |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A418 to record                                      |
|          the budget authority                                         |
|          temporarily reduced.                                         |
|          Credit USSGL accounts                                        |
|          1010 and 4128 only if a                                      |
|          receivable was not                                           |
|          previously established.                                      |
|          Refer to the Office of                                       |
|          Management and Budget                                        |
|          (OMB) Circular No. A-11                                      |
|          for the definition of                                        |
|          reductions. Reductions                                       |
|          include rescissions,                                         |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. The                                          |
|          Bureau of the Public Debt                                    |
|          simultaneously posts                                         |
|          USSGL TC-A522 in the                                         |
|          Treasury-Managed Trust                                       |
|          Fund TAFS.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4123                Amounts Appropriated               |
|                                    From Specific Invested             |
|                                    TAFS Reclassified -                |
|                                    Receivable - Temporary             |
|                                    Reduction/Cancellation             |
|                                                                       |
|                      Credit 4126                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                                       |
|                                                            Receivable |
|                                                                       |
|                      Credit 4128                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                                       |
|                                                          Transfers-In |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5755                Nonexpenditure Financing           |
|                                    Sources - Transfers-In             |
|                                                                       |
|                                                                       |
|     Credit 1010                            Fund Balance With Treasury |
|                                                                       |
|                      Credit 1330                                      |
|                        Receivable for Transfers of Currently Invested |
|                                                             Balances  |
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A520   To record a payable for                                      |
|          amounts appropriated from                                    |
|          a specific invested                                          |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) to an                                     |
|          agency trust fund                                            |
|          expenditure account,                                         |
|          prior to the                                                 |
|          nonexpenditure transfer                                      |
|          of funds. This amount is                                     |
|          specified in the                                             |
|          agency\'s appropriation                                      |
|          or authorization act.                                        |
|                                                                       |
|          **Reference:** Trust Fund                                    |
|          Accounting Guide; Trust                                      |
|          Fund Appropriation                                           |
|          Transfers for Specific                                       |
|          Treasury Appropriation                                       |
|          Fund Symbols                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4394                Receipts                           |
|                                    Unavailable for                    |
|                                    Obligation Upon                    |
|                                    Collection                         |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4127                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                     Payable           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                      Credi                                            |
| t 2150                    Payable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A522   To record the adjustment                                     |
|          in the specific invested                                     |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) that                                      |
|          results from a temporary                                     |
|          reduction in the Agency                                      |
|          Trust Fund Expenditure                                       |
|          TAFS.                                                        |
|                                                                       |
|          **Comment:** Debit USSGL                                     |
|          accounts 1010 and 4129                                       |
|          only if a payable was not                                    |
|          previously established.                                      |
|          Also may be permissible                                      |
|          to credit USSGL account                                      |
|          5755 instead of account                                      |
|          5765 when reversing a                                        |
|          payable resulting from                                       |
|          the cancellation of                                          |
|          unobligated balances.                                        |
|          Refer to Office of                                           |
|          Management and Budget                                        |
|          Circular No. A-11 for the                                    |
|          definition of reductions.                                    |
|          Reductions include                                           |
|          rescissions,                                                 |
|          across-the-board                                             |
|          reductions, and                                              |
|          sequestrations. The                                          |
|          Bureau of the Public Debt                                    |
|          posts this transaction in                                    |
|          the Treasury-Managed                                         |
|          Trust Fund TAFS and the                                      |
|          agency simultaneously                                        |
|          posts USSGL TC-A518 in                                       |
|          the Agency Trust Fund                                        |
|          Expenditure TAFS.                                            |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions;                                        |
|          Cancellations - Available                                    |
|          Trust or Special Funds                                       |
|          With Invested                                                |
|          Relationships                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4127                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested TAFS -                    |
|                                    Payable                            |
|                                                                       |
|          Debit 4129                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested TAFS -                    |
|                                    Transfers-Out                      |
|                                                                       |
|                      Credit 41                                        |
| 24                   Amounts Appropriated From Specific Invested TAFS |
|                                                                       |
|                                    Reclassified - Payable - Temporary |
|                                                                       |
|                                                Reduction/Cancellation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit 57                                        |
| 65                   Nonexpenditure Financing Sources - Transfers-Out |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A524   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-in of funds from                                    |
|          a specific invested                                          |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) to an                                     |
|          agency trust fund                                            |
|          expenditure account for                                      |
|          amounts previously                                           |
|          appropriated and recorded                                    |
|          as receivables.                                              |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-A516 for                                            |
|          establishing the                                             |
|          receivable.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund guidance:                                         |
|          Trust Fund Appropriation                                     |
|          Transfers for Specific                                       |
|          Treasury Appropriation                                       |
|          Fund Symbols                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4128                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested                           |
|                                    TAFS -                             |
|                                    Transfers-In                       |
|                                                                       |
|                      Credit 412                                       |
| 6                  Amounts Appropriated From Specific Invested TAFS - |
|                                                   Receivable          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
|  1330                  Receivable for Transfers of Currently Invested |
|                                                   Balances            |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A526   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-out of funds                                        |
|          from a specific invested                                     |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) to an                                     |
|          agency trust fund                                            |
|          expenditure account for                                      |
|          amounts previously                                           |
|          appropriated and recorded                                    |
|          as payables.                                                 |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-A520 for                                            |
|          establishing the payable.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund guidance:                                         |
|          Trust Fund Appropriation                                     |
|          Transfers for Specific                                       |
|          Treasury Appropriation                                       |
|          Fund Symbols                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4127                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested                           |
|                                    TAFS - Payable                     |
|                                                                       |
|                      Credit 412                                       |
| 9                  Amounts Appropriated From Specific Invested TAFS - |
|                                                   Transfers-Out       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A528   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-in of funds from                                    |
|          a specific invested                                          |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) to an                                     |
|          agency trust fund                                            |
|          expenditure account. This                                    |
|          amount is specified in                                       |
|          the agency\'s                                                |
|          appropriation or                                             |
|          authorization act.                                           |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is reported                                      |
|          as an appropriation in                                       |
|          the Budget of the United                                     |
|          States Government for the                                    |
|          agency TAFS, rather than                                     |
|          as a transfer.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund guidance:                                         |
|          Trust Fund Appropriation                                     |
|          Transfers for Specific                                       |
|          Treasury Appropriation                                       |
|          Fund Symbols                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4128                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested                           |
|                                    TAFS -                             |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 5755                  Nonexpenditure Financing Sources - Transfers-In |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A530   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-out of funds                                        |
|          from a specific invested                                     |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) to an                                     |
|          agency trust fund                                            |
|          expenditure account. This                                    |
|          amount is specified in                                       |
|          the agency\'s                                                |
|          appropriation or                                             |
|          authorization act.                                           |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction in the                                           |
|          invested TAFS when the                                       |
|          recipient TAFS cancels                                       |
|          and returns the fund                                         |
|          balance to the invested                                      |
|          TAFS.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund guidance:                                         |
|          Trust Fund Appropriation                                     |
|          Transfers for Specific                                       |
|          Treasury Appropriation                                       |
|          Fund Symbols                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4394                Receipts                           |
|                                    Unavailable for                    |
|                                    Obligation Upon                    |
|                                    Collection                         |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4129                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                     Transfers-Out     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A531   To record a                                                  |
|          nonexpenditure                                               |
|          transfer-in of funds to a                                    |
|          specific invested                                            |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) from a                                    |
|          receiving TAFS that is                                       |
|          canceling and returning                                      |
|          unobligated balances.                                        |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction in the                                           |
|          invested TAFS when the                                       |
|          recipient TAFS cancels                                       |
|          and returns the fund                                         |
|          balance to the invested                                      |
|          TAFS.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Cancellations --                                             |
|          Available Trust or                                           |
|          Special Funds With                                           |
|          Invested Relationships                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4129                Amounts                            |
|                                    Appropriated                       |
|                                    From Specific                      |
|                                    Invested TAFS -                    |
|                                    Transfers-Out                      |
|                                                                       |
|                      C                                                |
| redit 4394                   Receipts Unavailable for Obligation Upon |
|                                                    Collection         |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 5                                         |
| 755                   Nonexpenditure Financing Sources - Transfers-In |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A532   To record the receivable                                     |
|          for amounts to be                                            |
|          transferred in of                                            |
|          unrealized nonexpenditure                                    |
|          appropriation transfers                                      |
|          between two trust funds                                      |
|          or two Federal funds (as                                     |
|          defined by the Office of                                     |
|          Management and Budget),                                      |
|          where there is investment                                    |
|          authority involved.                                          |
|                                                                       |
|          **Comment:** For cash                                        |
|          management purposes, the                                     |
|          funds remain invested                                        |
|          until needed for                                             |
|          disbursement. This occurs                                    |
|          prior to the request for                                     |
|          SF 1151: Nonexpenditure                                      |
|          Transfer Authorization,                                      |
|          and is only permissible                                      |
|          under specific                                               |
|          circumstances.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust and Special Fund                                       |
|          Guidance on                                                  |
|          Nonexpenditure                                               |
|          Appropriation Transfers                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4171                Nonallocation                      |
|                                    Transfers of                       |
|                                    Invested                           |
|                                    Balances -                         |
|                                    Receivable                         |
|                                                                       |
|                      Credit                                           |
| 4160                   Anticipated Transfers - Current-Year Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1330                Receivable for                     |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                      Credit 5                                         |
| 755                   Nonexpenditure Financing Sources - Transfers-In |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A534   To record the payable for                                    |
|          amounts to be transferred                                    |
|          in of unrealized                                             |
|          nonexpenditure                                               |
|          appropriation transfers                                      |
|          between two trust funds                                      |
|          or two Federal funds (as                                     |
|          defined by the Office of                                     |
|          Management and Budget),                                      |
|          where there is investment                                    |
|          authority involved.                                          |
|                                                                       |
|          **Comment:** For cash                                        |
|          management purposes, the                                     |
|          funds remain invested                                        |
|          until needed for                                             |
|          disbursement. This occurs                                    |
|          prior to the request for                                     |
|          SF 1151: Nonexpenditure                                      |
|          Transfer Authorization,                                      |
|          and is only permissible                                      |
|          under specific                                               |
|          circumstances.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust and Special Fund                                       |
|          Guidance on                                                  |
|          Nonexpenditure                                               |
|          Appropriation Transfers                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4                                         |
| 172                    Nonallocation Transfers of Invested Balances - |
|                                                     Payable           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                      Credi                                            |
| t 2150                    Payable for Transfers of Currently Invested |
|                                                     Balances          |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A536   To record the actual                                         |
|          transfer-in of funds via                                     |
|          SF 1151: Nonexpenditure                                      |
|          Transfer Authorization                                       |
|          that reduces previously                                      |
|          established USSGL 4171                                       |
|          \"Non-Allocation                                             |
|          Transfers of Invested                                        |
|          Balances - Receivable.\"                                     |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-A532 for the                                        |
|          establishment of the                                         |
|          receivable.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust and Special Fund                                       |
|          Guidance on                                                  |
|          Nonexpenditure                                               |
|          Appropriation Transfers                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4170                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4173                Nonallocation                      |
|                                    Transfers of                       |
|                                    Invested                           |
|                                    Balances -                         |
|                                    Transferred                        |
|                                                                       |
|                      Credit                                           |
| 4171                   Nonallocation Transfers of Invested Balances - |
|                                                    Receivable         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit                                           |
| 1330                   Receivable for Transfers of Currently Invested |
|                                                    Balances           |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A538   To record the actual                                         |
|          transfer-out of funds via                                    |
|          SF 1151: Nonexpenditure                                      |
|          Transfer Authorization                                       |
|          that reduces previously                                      |
|          established USSGL 4172                                       |
|          \"Non-Allocation                                             |
|          Transfers of Invested                                        |
|          Balances - Payable.\"                                        |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-A534 for the                                        |
|          establishment of the                                         |
|          payable.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust and Special Fund                                       |
|          Guidance on                                                  |
|          Nonexpenditure                                               |
|          Appropriation Transfers                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4172                Nonallocation                      |
|                                    Transfers of                       |
|                                    Invested                           |
|                                    Balances -                         |
|                                    Payable                            |
|                                                                       |
|                                                                       |
|      Credit 4170                   Transfers - Current-Year Authority |
|                                                                       |
|                      Credit                                           |
| 4173                   Nonallocation Transfers of Invested Balances - |
|                                                    Transferred        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A540   To record in the                                             |
|          transferring agency the                                      |
|          nonexpenditure                                               |
|          transfer-out of budgetary                                    |
|          resources receivable.                                        |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL accounts 4126,                                         |
|          4166, 4171, 4225, 4251                                       |
|          and 4287 respectively.                                       |
|          When appropriate use in                                      |
|          conjunction with USSGL                                       |
|          TCs-A486, A488, A492, and                                    |
|          A544.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|        Credit 4081               Amounts Appropriated From a Specific |
|                                                                       |
|                       Treasury-Managed Trust Fund TAFS - Receivable - |
|                                                Transferred            |
|                                                                       |
|                                                                       |
|   Credit 4082               Allocations of Realized Authority - To Be |
|                                                                       |
|                      Transferred From Invested Balances - Transferred |
|                                                                       |
|                      Credit                                           |
|  4083               Transfers - Current-Year Authority - Receivable - |
|                                                Transferred            |
|                                                                       |
|                      Credi                                            |
| t 4232               Appropriation Trust Fund Expenditure Transfers - |
|                                                                       |
|                                              Receivable - Transferred |
|                                                                       |
|                                                                       |
|    Credit 4233               Reimbursements and Other Income Earned - |
|                                                                       |
|                                              Receivable - Transferred |
|                                                                       |
|                                                                       |
|     Credit 4234               Other Federal Receivables - Transferred |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credi                                            |
| t 5765               Nonexpenditure Financing Sources - Transfers-Out |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A542   To record in the                                             |
|          receiving agency the                                         |
|          nonexpenditure                                               |
|          transfer-in of budgetary                                     |
|          resources receivable.                                        |
|                                                                       |
|          **Comment:** Transfer or                                     |
|          USSGL accounts 4126,                                         |
|          4166, 4171, 4225, 4251,                                      |
|          and 4287 respectively.                                       |
|          When appropriate, use in                                     |
|          conjunction with USSGL                                       |
|          TCs-A482, A492R, A508,                                       |
|          and A546.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4081                Amounts                            |
|                                    Appropriated From                  |
|                                    a Specific                         |
|                                    Treasury-Managed                   |
|                                    Trust Fund TAFS -                  |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|          Debit 4082                Allocations of                     |
|                                    Realized                           |
|                                    Authority - To Be                  |
|                                    Transferred From                   |
|                                    Invested                           |
|                                    Balances -                         |
|                                    Transferred                        |
|                                                                       |
|          Debit 4083                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority -                        |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|          Debit 4232                Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|          Debit 4233                Reimbursements and                 |
|                                    Other Income                       |
|                                    Earned -                           |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|          Debit 4234                Other Federal                      |
|                                    Receivables -                      |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
|       Credit 4195                      Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5755                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A544   To record in the                                             |
|          transferring agency the                                      |
|          nonexpenditure                                               |
|          transfer-out of unfilled                                     |
|          customer orders without                                      |
|          advance.                                                     |
|                                                                       |
|          **Comment:** Transfer of                                     |
|          USSGL account 4221. When                                     |
|          appropriate use in                                           |
|          conjunction with USSGL                                       |
|          TCs-A486, A488, A492, and                                    |
|          A540.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|  Credit 4230               Unfilled Customer Orders Without Advance - |
|                                                Transferred            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credi                                            |
| t 5765               Nonexpenditure Financing Sources - Transfers-Out |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A546   To record in the                                             |
|          receiving agency the                                         |
|          nonexpenditure                                               |
|          transfer-in of unfilled                                      |
|          customer orders without                                      |
|          advance.                                                     |
|                                                                       |
|          **Comment:** Transfer or                                     |
|          USSGL account 4221. When                                     |
|          appropriate, use in                                          |
|          conjunction with USSGL                                       |
|          TCs-A482, A492R, A508,                                       |
|          and A542.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4230                Unfilled                           |
|                                    Customer Orders                    |
|                                    Without                            |
|                                    Advance -                          |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
|         Credit 4195                    Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5755                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-In                       |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A548   To record in the                                             |
|          transferring agency the                                      |
|          actual transfers-out                                         |
|          during the fiscal year of                                    |
|          authority with                                               |
|          prepaid/advanced                                             |
|          undelivered orders from                                      |
|          current or prior years                                       |
|          for trust or special                                         |
|          funds or obligations                                         |
|          supported by spending                                        |
|          authority from offsetting                                    |
|          collections.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A550 for the receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of USSGL Account                                    |
|          4802                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4832                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations                        |
|                                    Transferred,                       |
|                                    Prepaid/Advanced                   |
|                                                                       |
|                                                                       |
|       Credit 4195                      Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5730                Financing Sources                  |
|                                    Transferred Out                    |
|                                    Without                            |
|                                    Reimbursement                      |
|                                                                       |
|                                                                       |
|             Credit 1410                      Advances and Prepayments |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A550   To record in the                                             |
|          receiving agency the                                         |
|          actual transfers-in                                          |
|          during the fiscal year of                                    |
|          authority with                                               |
|          prepaid/advanced                                             |
|          undelivered orders from                                      |
|          current or prior years                                       |
|          for trust or special                                         |
|          funds or obligations                                         |
|          supported by spending                                        |
|          authority from offsetting                                    |
|          collections.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A548 for the                                              |
|          transferring agency.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of USSGL Account                                    |
|          4802                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                      Cred                                             |
| it 4832                 Undelivered Orders - Obligations Transferred, |
|                                                  Prepaid/Advanced     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1410                Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|  Credit 5720                 Financing Sources Transferred In Without |
|                                                  Reimbursement        |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A552   To record in the                                             |
|          transferring agency the                                      |
|          transfer-out of unfilled                                     |
|          customer orders with                                         |
|          advance.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of USSGL Account                                    |
|          4225                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4195                Transfer of                        |
|                                    Obligated                          |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|     Credit 4231               Unfilled Customer Orders With Advance - |
|                                                Transferred            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A554   To record in the                                             |
|          receiving agency the                                         |
|          actual transfer-in                                           |
|          unfilled customer orders                                     |
|          with advance.                                                |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of USSGL Account                                    |
|          4225                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4231                Unfilled                           |
|                                    Customer                           |
|                                    Orders With                        |
|                                    Advance -                          |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
|            Credit 4195                 Transfer of Obligated Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### FUNDING - Reimbursables and Other Income               |   |   |
| ### A |                                                              |   |   |
| 700 - |                                                              |   |   |
|  A799 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A702   To record anticipated                                        |
|          reimbursements.                                              |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A118; anticipated                                         |
|          reimbursements are not                                       |
|          available for allotment                                      |
|          until the realized order                                     |
|          is received.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4210                Anticipated                        |
|                                    Reimbursements                     |
|                                    and Other Income                   |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                      Credi                                            |
| t 4620                    Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A704   To record in the                                             |
|          performing agency a                                          |
|          reimbursable agreement                                       |
|          that was not previously                                      |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** Budgetary                                       |
|          resources were provided                                      |
|          by Contract Authority. Do                                    |
|          not post the proprietary                                     |
|          entry for reimbursable                                       |
|          agreements without                                           |
|          advances (only post the                                      |
|          budgetary entry for                                          |
|          reimbursable agreements                                      |
|          without advances).                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4221                Unfilled                           |
|                                    Customer                           |
|                                    Orders                             |
|                                    Without                            |
|                                    Advance                            |
|                                                                       |
|          Debit 4222                Unfilled                           |
|                                    Customer                           |
|                                    Orders                             |
|                                    With                               |
|                                    Advance                            |
|                                                                       |
|                                                                       |
|           Credit 4132              Substitution of Contract Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|       Credit 2310              Liability for Advances and Prepayments |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A706   To record in the                                             |
|          performing agency a                                          |
|          reimbursable agreement                                       |
|          without an advance that                                      |
|          was previously                                               |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. See                                           |
|          Federal and non-Federal                                      |
|          exceptions as defined in                                     |
|          Office of Management and                                     |
|          Budget Circular No. A-11.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4221                Unfilled                           |
|                                    Customer                           |
|                                    Orders                             |
|                                    Without                            |
|                                    Advance                            |
|                                                                       |
|                                                                       |
|  Credit 4210              Anticipated Reimbursements and Other Income |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A708   To record the collection                                     |
|          of revenue earned in the                                     |
|          performing agency for a                                      |
|          reimbursable agreement                                       |
|          without an advance that                                      |
|          was previously                                               |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned. See Federal                                     |
|          and non-Federal                                              |
|          exceptions as defined in                                     |
|          Office of Management and                                     |
|          Budget Circular No. A-11.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority from Offsetting                                    |
|          Collection with                                              |
|          Obligations Scenario                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4252                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Collected                          |
|                                                                       |
|                      Credi                                            |
| t 4210                    Anticipated Reimbursements and Other Income |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                Credit 5100                    Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|         Credit 5200                    Revenue From Services Provided |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A710   To record earned revenue                                     |
|          in the performing agency                                     |
|          related to a reimbursable                                    |
|          agreement or other                                           |
|          income.                                                      |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C182                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4252                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Collected                          |
|                                                                       |
|                                                                       |
|  Credit 4222                    Unfilled Customer Orders With Advance |
|                                                                       |
|                      Credi                                            |
| t 4266                    Other Actual Business-Type Collections From |
|                                                                       |
|                                                   Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2310                Liability for                      |
|                                    Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|                Credit 5100                    Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|         Credit 5200                    Revenue From Services Provided |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A712   To record in the                                             |
|          performing agency the                                        |
|          completion of a                                              |
|          prior-year reimbursable                                      |
|          order and the refund of                                      |
|          an advance to the                                            |
|          ordering agency.                                             |
|                                                                       |
|          **Comment:** Use USSGL                                       |
|          account 4871 if the                                          |
|          amount was previously                                        |
|          obligated or USSGL                                           |
|          account 4210 if the                                          |
|          amount was not previously                                    |
|          obligated. Reverse USSGL                                     |
|          TC-A122 if the refund was                                    |
|          not previously                                               |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4210                Anticipated                        |
|                                    Reimbursements                     |
|                                    and Other Income                   |
|                                                                       |
|          Debit 4871                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Unpaid                             |
|                                    Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Recoveries                         |
|                                                                       |
|                                                                       |
|  Credit 4222                    Unfilled Customer Orders With Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2310                Liability for                      |
|                                    Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   A714   To record revenue earned                                     |
|          in the performing agency                                     |
|          for goods or services                                        |
|          performed on a                                               |
|          reimbursable order                                           |
|          without an advance.                                          |
|                                                                       |
|          **Comment:** The ordering                                    |
|          agency uses USSGL                                            |
|          TC-B406.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4251                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Receivable                         |
|                                                                       |
|                      Cr                                               |
| edit 4221                    Unfilled Customer Orders Without Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|                Credit 5100                    Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|         Credit 5200                    Revenue From Services Provided |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### DISBURSEMENTS AND PAYABLES - Payments/Purchases        |   |   |
| ### B |                                                              |   |   |
| 100 - |                                                              |   |   |
|  B299 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B102   To record payment of                                         |
|          payroll.                                                     |
|                                                                       |
|          **Comment:** For amounts                                     |
|          paid by a direct                                             |
|          appropriation, also post                                     |
|          USSGL TC-B134. Due to                                        |
|          reconciliation of                                            |
|          interagency expenses and                                     |
|          revenues, agencies must                                      |
|          first record all direct                                      |
|          costs to the USSGL                                           |
|          account 6000 series and                                      |
|          then offset those amounts                                    |
|          using USSGL account 6610                                     |
|          (see USSGL TC-D514), when                                    |
|          the costs are capitalized                                    |
|          to the appropriate                                           |
|          \"in-process\" type asset                                    |
|          accounts. Note: Agency                                       |
|          systems may accumulate                                       |
|          payroll in USSGL account                                     |
|          6100 during the year and                                     |
|          distribute those costs to                                    |
|          the various                                                  |
|          \"in-process\" accounts                                      |
|          at yearend. Also, for                                        |
|          employment benefits such                                     |
|          as pension, health, and                                      |
|          life insurance, see USSGL                                    |
|          TCs-B604, E104, and E106.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|          Debit 6900                Nonproduction                      |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B103   To record a disbursement                                     |
|          of pension benefit                                           |
|          payments.                                                    |
|                                                                       |
|          **Comment:** Also                                            |
|          requires the                                                 |
|          reclassification of                                          |
|          expenses from unfunded to                                    |
|          funded.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 5,                                           |
|          \"Accounting for                                             |
|          Liabilities of the                                           |
|          Federal Government\"                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|    Credit 4902                   Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2610                Actuarial                          |
|                                    Pension                            |
|                                    Liability                          |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B104   To record in a loan                                          |
|          guarantee financing                                          |
|          account a disbursement to                                    |
|          a third party, where no                                      |
|          asset is received. This                                      |
|          transaction, for example,                                    |
|          includes payments of                                         |
|          default claims and                                           |
|          interest supplements.                                        |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-C428, which                                         |
|          establishes the loan                                         |
|          receivable after default.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2180                Loan Guarantee                     |
|                                    Liability                          |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B105   To record the subsidy                                        |
|          expense in the program                                       |
|          fund that is paid to the                                     |
|          financing fund when the                                      |
|          loan is disbursed.                                           |
|                                                                       |
|          **Comment:** Agencies                                        |
|          must use all the USSGL                                       |
|          accounts indicated in                                        |
|          this transaction. Each                                       |
|          debit and credit must be                                     |
|          in the same amount. If                                       |
|          funded by a direct                                           |
|          appropriation, also post                                     |
|          USSGL TC-B134.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2170                Subsidy Payable to                 |
|                                    the Financing                      |
|                                    Account                            |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B106   To record subsidy                                            |
|          disbursement from the                                        |
|          program account to the                                       |
|          financing account not                                        |
|          previously obligated.                                        |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B107   To record payment and                                        |
|          disbursement of funds not                                    |
|          previously accrued.                                          |
|                                                                       |
|          **Comment:** If for an                                       |
|          amount paid by a direct                                      |
|          appropriation, also post                                     |
|          USSGL TC-B134.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B108   To record a loss in the                                      |
|          imprest fund.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other Losses                       |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B109   To record payment of                                         |
|          interest not previously                                      |
|          accrued.                                                     |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|          See USSGL TC-B418 for                                        |
|          accrued interest.                                            |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6310                Interest                           |
|                                    Expenses on                        |
|                                    Borrowing From                     |
|                                    the Bureau of                      |
|                                    the Public                         |
|                                    Debt and/or                        |
|                                    the Federal                        |
|                                    Financing Bank                     |
|                                                                       |
|          Debit 6320                Interest                           |
|                                    Expenses on                        |
|                                    Securities                         |
|                                                                       |
|          Debit 6330                Other Interest                     |
|                                    Expenses                           |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B110   To record a confirmed                                        |
|          disbursement schedule                                        |
|          previously accrued.                                          |
|                                                                       |
|          **Comment:** Clearing                                        |
|          from unpaid to paid.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4901                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|    Credit 4902                   Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2110                Accounts                           |
|                                    Payable                            |
|                                                                       |
|          Debit 2120                Disbursements                      |
|                                    in Transit                         |
|                                                                       |
|          Debit 2130                Contract                           |
|                                    Holdbacks                          |
|                                                                       |
|          Debit 2160                Entitlement                        |
|                                    Benefits Due                       |
|                                    and Payable                        |
|                                                                       |
|          Debit 2190                Other                              |
|                                    Liabilities                        |
|                                    With Related                       |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|          Debit 2210                Accrued Funded                     |
|                                    Payroll and                        |
|                                    Leave                              |
|                                                                       |
|          Debit 2211                Withholdings                       |
|                                    Payable                            |
|                                                                       |
|          Debit 2213                Employer                           |
|                                    Contributions                      |
|                                    and Payroll                        |
|                                    Taxes Payable                      |
|                                                                       |
|          Debit 2215                Other Post                         |
|                                    Employment                         |
|                                    Benefits Due                       |
|                                    and Payable                        |
|                                                                       |
|          Debit 2940                Capital Lease                      |
|                                    Liability                          |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B112   To record accrued                                            |
|          interest paid.                                               |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B418 for the accrued                                      |
|          liability.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4901                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2140                Accrued                            |
|                                    Interest                           |
|                                    Payable - Not                      |
|                                    Otherwise                          |
|                                    Classified                         |
|                                                                       |
|          Debit 2141                Accrued                            |
|                                    Interest                           |
|                                    Payable - Debt                     |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B113   To record capitalized                                        |
|          loan interest paid on                                        |
|          non-credit reform loans.                                     |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B440 for the                                              |
|          capitalized loan interest                                    |
|          liability.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4901                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2511                Capitalized                        |
|                                    Loan Interest                      |
|                                    Payable -                          |
|                                    Non-Credit                         |
|                                    Reform                             |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B114   To record disbursement                                       |
|          for liens on collateral                                      |
|          acquired from defaulted                                      |
|          loans guaranteed after                                       |
|          1992.                                                        |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is applicable                                    |
|          to guaranteed loans.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1559                Foreclosed                         |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 2910                Prior Liens                        |
|                                    Outstanding on                     |
|                                    Acquired                           |
|                                    Collateral                         |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B116   To record disbursement                                       |
|          without a lien on                                            |
|          collateral acquired from                                     |
|          defaulted loans                                              |
|          guaranteed after 1992.                                       |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is applicable                                    |
|          to guaranteed loans.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1551                Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B118   To record a tax refund                                       |
|          paid by the collecting                                       |
|          agency. These refunds are                                    |
|          reported as reductions to                                    |
|          offsetting collections.                                      |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 7,                                           |
|          \"Accounting for Revenue                                     |
|          and Other Financing                                          |
|          Sources\"                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit                                           |
| 4267                   Other Actual \"governmental-type\" Collections |
|                                                                       |
|                                              From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5890                Tax Revenue                        |
|                                    Refunds - Not                      |
|                                    Otherwise                          |
|                                    Classified                         |
|                                                                       |
|          Debit 5891                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Individual                         |
|                                                                       |
|          Debit 5892                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Corporate                          |
|                                                                       |
|          Debit 5893                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Unemployment                       |
|                                                                       |
|          Debit 5894                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Excise                             |
|                                                                       |
|          Debit 5895                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Estate and Gift                    |
|                                                                       |
|          Debit 5896                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Customs                            |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B119   To record the actual                                         |
|          capital transfer to repay                                    |
|          a portion of a capital                                       |
|          investment (usually an                                       |
|          appropriation to a                                           |
|          revolving fund) that was                                     |
|          previously anticipated                                       |
|          and where a contingent                                       |
|          liability was previously                                     |
|          recorded.                                                    |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B136 for capital                                          |
|          transfers from                                               |
|          liquidating accounts.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Changes Related to                                           |
|          Capital Transfers and                                        |
|          Repayment of Debt                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4047                Anticipated                        |
|                                    Transfers to                       |
|                                    the General                        |
|                                    Fund of the                        |
|                                    Treasury                           |
|                                                                       |
|                      Credit                                           |
|  4151                 Actual Capital Transfers to the General Fund of |
|                                                                       |
|                                  the Treasury, Current-Year Authority |
|                                                                       |
|                      Credit                                           |
|  4152                 Actual Capital Transfers to the General Fund of |
|                                                                       |
|                                     the Treasury, Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2920                Contingent                         |
|                                    Liabilities                        |
|                                                                       |
|                                                                       |
|                Credit 1010                 Fund Balance With Treasury |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B120   To record principal                                          |
|          repayments to the Bureau                                     |
|          of the Public Debt and                                       |
|          the Federal Financing                                        |
|          Bank via nonexpenditure                                      |
|          transfers that were                                          |
|          previously anticipated.                                      |
|          For example, this                                            |
|          transaction includes                                         |
|          repayments of principal                                      |
|          and repayments due to                                        |
|          modifications of credit                                      |
|          reform loans.                                                |
|                                                                       |
|          **Comment:** If not                                          |
|          anticipated, debit USSGL                                     |
|          account 4450 or 4620.                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4047                Anticipated                        |
|                                    Transfers to                       |
|                                    the General                        |
|                                    Fund of the                        |
|                                    Treasury                           |
|                                                                       |
|                      Credit 4                                         |
| 146                 Actual Repayments of Debt, Current-Year Authority |
|                                                                       |
|                      Credi                                            |
| t 4147                 Actual Repayments of Debt, Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2110                Accounts                           |
|                                    Payable                            |
|                                                                       |
|          Debit 2510                Principal                          |
|                                    Payable to                         |
|                                    the Bureau of                      |
|                                    the Public                         |
|                                    Debt                               |
|                                                                       |
|          Debit 2520                Principal                          |
|                                    Payable to                         |
|                                    the Federal                        |
|                                    Financing                          |
|                                    Bank                               |
|                                                                       |
|                                                                       |
|                Credit 1010                 Fund Balance With Treasury |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B121   To record principal                                          |
|          repayments at par value                                      |
|          to the Bureau of the                                         |
|          Public Debt and the                                          |
|          Federal Financing Bank                                       |
|          via nonexpenditure                                           |
|          transfers that were not                                      |
|          previously anticipated.                                      |
|          For example, this                                            |
|          transaction includes                                         |
|          repayments of principal                                      |
|          and repayments due to                                        |
|          modifications of credit                                      |
|          reform loans.                                                |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B131 for principal                                        |
|          repayments with a gain or                                    |
|          loss.                                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 414                                       |
| 6                   Actual Repayments of Debt, Current-Year Authority |
|                                                                       |
|                      Credit                                           |
| 4147                   Actual Repayments of Debt, Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2510                Principal                          |
|                                    Payable to the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 2520                Principal                          |
|                                    Payable to the                     |
|                                    Federal                            |
|                                    Financing Bank                     |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B122   To record repayments of                                      |
|          other debt.                                                  |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-B134 if funded                                      |
|          by a direct                                                  |
|          appropriation. This                                          |
|          transaction is applicable                                    |
|          to redemptions.                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2590                Other Debt                         |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B123   To record in the issuing                                     |
|          entity, the sale of                                          |
|          Federal securities at par                                    |
|          value.                                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|  Credit 2530              Securities Issued by Federal Agencies Under |
|                                                                       |
|                               General and Special Financing Authority |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B124   To record the purchase of                                    |
|          Federal securities                                           |
|          acquired at par value.                                       |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-B129 if accrued                                     |
|          interest is purchased.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1610                Investments                        |
|                                    in U.S.                            |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1620                Investments                        |
|                                    in Securities                      |
|                                    Other Than                         |
|                                    the Bureau of                      |
|                                    the Public                         |
|                                    Debt                               |
|                                    Securities                         |
|                                                                       |
|                                                                       |
|                Credit 1010                 Fund Balance With Treasury |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B125   To record in the issuing                                     |
|          entity, the sale of                                          |
|          Federal securities                                           |
|          acquired at a premium.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|  Credit 2530              Securities Issued by Federal Agencies Under |
|                                                                       |
|                               General and Special Financing Authority |
|                                                                       |
|                      Cred                                             |
| it 2532              Premium on Securities Issued by Federal Agencies |
|                                                                       |
|                         Under General and Special Financing Authority |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B126   To record the purchase of                                    |
|          Federal securities                                           |
|          acquired at a premium.                                       |
|                                                                       |
|          **Comment:** Special and                                     |
|          trust funds use USSGL                                        |
|          account 4114. Also post                                      |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. Use                                           |
|          budgetary entries for the                                    |
|          amount of the premium.                                       |
|          Also post USSGL TC-B129                                      |
|          if accrued interest is                                       |
|          purchased.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4394                Receipts                           |
|                                    Unavailable for                    |
|                                    Obligation Upon                    |
|                                    Collection                         |
|                                                                       |
|          Debit 4397                Receipts and                       |
|                                    Appropriations                     |
|                                    Temporarily                        |
|                                    Precluded From                     |
|                                    Obligation                         |
|                                                                       |
|          Debit 4398                Offsetting                         |
|                                    Collections                        |
|                                    Temporarily                        |
|                                    Precluded From                     |
|                                    Obligation                         |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credi                                            |
| t 4114                    Appropriated Trust or Special Fund Receipts |
|                                                                       |
|                                                                       |
|       Credit 4273                    Interest Collected From Treasury |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1610                Investments in                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1612                Premium on U.S.                    |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1620                Investments in                     |
|                                    Securities Other                   |
|                                    Than the Bureau                    |
|                                    of the Public                      |
|                                    Debt Securities                    |
|                                                                       |
|          Debit 1622                Premium on                         |
|                                    Securities Other                   |
|                                    Than the Bureau                    |
|                                    of the Public                      |
|                                    Debt Securities                    |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B127   To record in the issuing                                     |
|          entity, the sale of                                          |
|          Federal securities at a                                      |
|          discount.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|          Debit 2531                Discount on                        |
|                                    Securities                         |
|                                    Issued by                          |
|                                    Federal                            |
|                                    Agencies                           |
|                                    Under                              |
|                                    General and                        |
|                                    Special                            |
|                                    Financing                          |
|                                    Authority                          |
|                                                                       |
|                      C                                                |
| redit 2530                Securities Issued by Federal Agencies Under |
|                                                                       |
|                               General and Special Financing Authority |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B128   To record the purchase of                                    |
|          Federal securities                                           |
|          acquired at a discount.                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-B129 if accrued                                     |
|          interest is purchased.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1610                Investments                        |
|                                    in U.S.                            |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1620                Investments                        |
|                                    in Securities                      |
|                                    Other Than                         |
|                                    the Bureau of                      |
|                                    the Public                         |
|                                    Debt                               |
|                                    Securities                         |
|                                                                       |
|          Debit 1630                Investments                        |
|                                    in U.S.                            |
|                                    Treasury Zero                      |
|                                    Coupon Bonds                       |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|                                                                       |
|                Credit 1010                 Fund Balance With Treasury |
|                                                                       |
|                      Credit 16                                        |
| 11                 Discount on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
|  1621                 Discount on Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 16                                        |
| 31                 Discount on U.S. Treasury Zero Coupon Bonds Issued |
|                                                                       |
|                                      by the Bureau of the Public Debt |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B129   To record the purchase of                                    |
|          accrued interest on                                          |
|          Treasury securities.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4395                Authority                          |
|                                    Unavailable for                    |
|                                    Obligation                         |
|                                    Pursuant to                        |
|                                    Public Law -                       |
|                                    Temporary                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credi                                            |
| t 4114                    Appropriated Trust or Special Fund Receipts |
|                                                                       |
|                                                                       |
|       Credit 4273                    Interest Collected From Treasury |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B130   To record a lien paid                                        |
|          before personal property                                     |
|          is sold.                                                     |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B131   To record principal                                          |
|          repayments to Treasury or                                    |
|          the Federal Financing                                        |
|          Bank, resulting in a gain                                    |
|          or loss, via                                                 |
|          nonexpenditure transfers                                     |
|          that were not previously                                     |
|          anticipated. For example,                                    |
|          this transaction includes                                    |
|          repayments of principal                                      |
|          and repayments due to                                        |
|          modifications of credit                                      |
|          reform loans.                                                |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B121 for principal                                        |
|          repayments at par value.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 414                                       |
| 6                   Actual Repayments of Debt, Current-Year Authority |
|                                                                       |
|                      Credit                                           |
| 4147                   Actual Repayments of Debt, Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2510                Principal                          |
|                                    Payable to the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 2520                Principal                          |
|                                    Payable to the                     |
|                                    Federal                            |
|                                    Financing Bank                     |
|                                                                       |
|          Debit 7212                Losses on                          |
|                                    Disposition of                     |
|                                    Borrowings                         |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|                                                                       |
|                                                                       |
|      Credit 7112                   Gains on Disposition of Borrowings |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B134   To record appropriations                                     |
|          used this fiscal year.                                       |
|                                                                       |
|          **Comment:** This                                            |
|          transaction does not                                         |
|          stand alone. Only record                                     |
|          this transaction in                                          |
|          Treasury Appropriation                                       |
|          Fund Symbols (TAFS) that                                     |
|          receive amounts                                              |
|          appropriated from the                                        |
|          General Fund of the                                          |
|          Treasury via Treasury                                        |
|          Appropriation Warrant, or                                    |
|          that receive allocation                                      |
|          transfers from general                                       |
|          fund appropriated TAFS.                                      |
|          USSGL transactions that                                      |
|          reference this                                               |
|          transaction: A146, A514,                                     |
|          B102, B105, B106, B107,                                      |
|          B109, B118, B122, B130,                                      |
|          B402, B404, B406, B412,                                      |
|          B418, B428, B430, B436,                                      |
|          B438, B604, C408, D106,                                      |
|          D107, D114, D116, D126,                                      |
|          D132, D134, E102, E104,                                      |
|          E106, E108, E109, E117,                                      |
|          E204, and E412. USSGL                                        |
|          transactions that                                            |
|          reference a reversal for                                     |
|          this transaction: C132,                                      |
|          C134, C136, C137, C138,                                      |
|          C139, D102, D104, D108,                                      |
|          D110, and F128.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Appropriations Used                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3107                Unexpended                         |
|                                    Appropriations -                   |
|                                    Used                               |
|                                                                       |
|                                                                       |
|              Credit 5700                      Expended Appropriations |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B136   To record in the                                             |
|          liquidating account the                                      |
|          actual capital transfer                                      |
|          of excess cash to the                                        |
|          general fund of the                                          |
|          Treasury.                                                    |
|                                                                       |
|          **Comment:** See Office                                      |
|          of Management and Budget                                     |
|          Circular No. A-11 for                                        |
|          further instruction on                                       |
|          the payment hierarchy.                                       |
|          See USSGL TC-B119 for                                        |
|          capital transfers not                                        |
|          related to liquidating                                       |
|          accounts.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Liquidating                                    |
|          Account Case Study                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4047                Anticipated                        |
|                                    Transfers to the                   |
|                                    General Fund of                    |
|                                    the Treasury                       |
|                                                                       |
|                      Credit 41                                        |
| 51                    Actual Capital Transfers to the General Fund of |
|                                                                       |
|                                  the Treasury, Current-Year Authority |
|                                                                       |
|                      Credit 41                                        |
| 52                    Actual Capital Transfers to the General Fund of |
|                                                                       |
|                                     the Treasury, Prior-Year Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2970                Liability for                      |
|                                    Capital                            |
|                                    Transfers to the                   |
|                                    General Fund of                    |
|                                    the Treasury                       |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B138   To record in a trust fund                                    |
|          payments made to a                                           |
|          Federal fund relating to                                     |
|          exchange transactions.                                       |
|                                                                       |
|          **Comment:** These                                           |
|          payments are defined as                                      |
|          expenditure transfers in                                     |
|          the budget. See USSGL                                        |
|          TC-A512 for nonexchange                                      |
|          expenditure                                                  |
|          transfers-out.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B140   To record the purchase of                                    |
|          foreign currency by a                                        |
|          disbursing officer.                                          |
|                                                                       |
|          **Comment:** This entry                                      |
|          should be made by                                            |
|          agencies that have their                                     |
|          own disbursing authority.                                    |
|          Agencies that do not have                                    |
|          their own disbursing                                         |
|          authority, see USSGL                                         |
|          implementation guidance                                      |
|          \"Accounting for                                             |
|          Purchased Foreign                                            |
|          Currency,\" which can be                                     |
|          acquired on the USSGL Web                                    |
|          site. Agencies that have                                     |
|          foreign currency account                                     |
|          symbols in the X7000                                         |
|          series, refer to USSGL                                       |
|          TCs-C192, C194, C440,                                        |
|          D576, and D578.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance                                      |
|          \"Accounting for                                             |
|          Purchased Foreign                                            |
|          Currency\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1200                Foreign                            |
|                                    Currency                           |
|                                                                       |
|                      Credit 1190              Other Cash              |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B142   To record the                                                |
|          disbursement of foreign                                      |
|          currency by a disbursing                                     |
|          officer on behalf of the                                     |
|          operating fund.                                              |
|                                                                       |
|          **Comment:** This entry                                      |
|          should be made by                                            |
|          agencies that have their                                     |
|          own disbursing authority.                                    |
|          At the time of the                                           |
|          foreign currency                                             |
|          disbursement, the                                            |
|          disbursing officer will                                      |
|          charge the appropriation                                     |
|          of the operating fund                                        |
|          that requested the                                           |
|          disbursement, (see USSGL                                     |
|          TC-B110 and the USSGL                                        |
|          implementation guidance                                      |
|          \"Accounting for                                             |
|          Purchased Foreign                                            |
|          Currency\"), which can be                                    |
|          acquired on the USSGL Web                                    |
|          site. Agencies that do                                       |
|          not have their own                                           |
|          disbursing authority also                                    |
|          may refer to the                                             |
|          implementation guidance                                      |
|          mentioned above. Agencies                                    |
|          that have foreign                                            |
|          currency account symbols                                     |
|          in the X7000 series,                                         |
|          refer to USSGL TCs-C192,                                     |
|          C194, C440, D576, and                                        |
|          D578.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance                                      |
|          \"Accounting for                                             |
|          Purchased Foreign                                            |
|          Currency\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2310                Liability for                      |
|                                    Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                      Credit 1200                 Foreign Currency     |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B150   To record a disbursement                                     |
|          (not an outlay) from fund                                    |
|          balance with Treasury in                                     |
|          a Treasury General                                           |
|          Account (TGA) to funds                                       |
|          held by the public in a                                      |
|          non-TGA.                                                     |
|                                                                       |
|          **Comment:** To return                                       |
|          funds held by the public                                     |
|          in a non-TGA to fund                                         |
|          balance with treasury in                                     |
|          a TGA, reverse B150. This                                    |
|          transaction does not                                         |
|          apply to deposit fund                                        |
|          Treasury Account Symbols                                     |
|          (TAS). Use USSGL TC- C108                                    |
|          for Deposit Fund TAS. An                                     |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds                              |
|                                    Held by                            |
|                                    the                                |
|                                    Public                             |
|                                                                       |
|                                                                       |
|                     Credit 1010            Fund Balance With Treasury |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B152   To record a purchase of a                                    |
|          non-Bureau of Public Debt                                    |
|          (BPD) security at par                                        |
|          from funds held by the                                       |
|          public in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If this                                         |
|          purchase is an immediate                                     |
|          reinvestment of the                                          |
|          proceeds of a sale of                                        |
|          non-BPD securities                                           |
|          purchased with funds held                                    |
|          by the public in a                                           |
|          non-TGA, record a                                            |
|          budgetary entry equal to                                     |
|          only the gain from that                                      |
|          sale. Also post USSGL                                        |
|          TC-G124 to record                                            |
|          activity for current-year                                    |
|          purchases of other assets                                    |
|          not recorded as Property,                                    |
|          Plant and Equipment. An                                      |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|    Credit 4902                   Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1620                Investments in                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|                                                                       |
|                Credit 1130                   Funds Held by the Public |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B154   To record a operating                                        |
|          expense or program cost                                      |
|          from funds in a                                              |
|          non-Treasury General                                         |
|          Account (TGA) which                                          |
|          results in an outlay.                                        |
|                                                                       |
|          **Comment:** An agency                                       |
|          must have specific                                           |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-Bureau of the                                         |
|          Public Debt security. See                                    |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
| Credit 4902                      Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|             Credit 1130                      Funds Held by the Public |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### DISBURSEMENTS AND PAYABLES                             |   |   |
| ### B | - Commitments/Undelivered Orders/Expended Authority - Unpaid |   |   |
| 300 - |                                                              |   |   |
|  B399 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B302   To record a commitment of                                    |
|          unobligated amounts in                                       |
|          programs subject to                                          |
|          apportionment.                                               |
|                                                                       |
|          **Comment:** To decrease                                     |
|          the commitment, reverse                                      |
|          this transaction.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                      Credit                                           |
| 4700                  Commitments - Programs Subject to Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B304   To record a commitment of                                    |
|          unobligated balances in                                      |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Comment:** To decrease                                     |
|          the commitment, reverse                                      |
|          this transaction.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 47                                        |
| 20                   Commitments - Programs Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B306   To record current-year                                       |
|          undelivered orders                                           |
|          without an advance.                                          |
|                                                                       |
|          **Comment:** To decrease                                     |
|          obligation in the current                                    |
|          year, reverse this                                           |
|          transaction.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs                           |
|                                    Subject to                         |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      C                                                |
| redit 4801                   Undelivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B308   To record current-year                                       |
|          undelivered orders with                                      |
|          an advance.                                                  |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B604 for the expense.                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs                           |
|                                    Subject to                         |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                      Credit 4802                                      |
|                    Undelivered Orders - Obligations, Prepaid/Advanced |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1410                Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B310   To record a current-year                                     |
|          undelivered order without                                    |
|          an advance where the                                         |
|          commitment is more than                                      |
|          the undelivered order for                                    |
|          commitments in programs                                      |
|          subject to apportionment.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs                           |
|                                    Subject to                         |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|         Credit 4610                   Allotments - Realized Resources |
|                                                                       |
|                      C                                                |
| redit 4801                   Undelivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B312   To record a current-year                                     |
|          undelivered order without                                    |
|          an advance where the                                         |
|          commitment is more than                                      |
|          the undelivered order for                                    |
|          commitments in programs                                      |
|          exempt from                                                  |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                      C                                                |
| redit 4801                   Undelivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B314   To record a current-year                                     |
|          undelivered order without                                    |
|          an advance where the                                         |
|          commitment is less than                                      |
|          the undelivered order for                                    |
|          commitments in programs                                      |
|          subject to apportionment.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs                           |
|                                    Subject to                         |
|                                    Apportionment                      |
|                                                                       |
|                      C                                                |
| redit 4801                   Undelivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B316   To record a current-year                                     |
|          undelivered order without                                    |
|          an advance where the                                         |
|          commitment is less than                                      |
|          the undelivered order for                                    |
|          commitments in programs                                      |
|          exempt from                                                  |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      C                                                |
| redit 4801                   Undelivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ###                                                          |   |   |
| ### B | ## DISBURSEMENTS AND PAYABLES - Payables/Accrued Liabilities |   |   |
| 400 - |                                                              |   |   |
|  B599 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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 490                                       |
| 1                              Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|          Debit 6100                Operating Expenses/Program         |
|                                    Costs                              |
|                                                                       |
|          Debit 6900                Nonproduction Costs                |
|                                                                       |
|                                                                       |
|             Credit 2110                              Accounts Payable |
|                                                                       |
|                                                                       |
|           Credit 2130                              Contract Holdbacks |
|                                                                       |
|                      Credit 2190                                      |
|                              Other Liabilities With Related Budgetary |
|                                                                       |
|                                                           Obligations |
|                                                                       |
|                      Credit 2191                                      |
|                       Employee Health Care Liability Incurred but Not |
|                                                                       |
|                                                              Reported |
|                                                                       |
|                      Cred                                             |
| it 2210                              Accrued Funded Payroll and Leave |
|                                                                       |
|                                                                       |
|         Credit 2211                              Withholdings Payable |
|                                                                       |
|                      Credit 2213                                      |
|                      Employer Contributions and Payroll Taxes Payable |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B404   To record a downward                                         |
|          adjustment of a                                              |
|          current-year unpaid                                          |
|          undelivered order.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|          Credit 4610                  Allotments - Realized Resources |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B406   To record the delivery of                                    |
|          goods and services in the                                    |
|          same year the order was                                      |
|          placed and to accrue a                                       |
|          liability. The                                               |
|          current-year expended                                        |
|          authority is more than                                       |
|          the original obligation.                                     |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post TC-B134. For                                       |
|          payroll and benefits, see                                    |
|          USSGL TC-E102. For                                           |
|          \"in-process type\"                                          |
|          accounts, see USSGL                                          |
|          TC-D514. Due to the                                          |
|          reconciliation of                                            |
|          interagency expenses and                                     |
|          revenues, agencies must                                      |
|          first record all direct                                      |
|          costs to the USSGL                                           |
|          account 6000 series and                                      |
|          then offset those amounts                                    |
|          using USSGL account 6610                                     |
|          when the costs are                                           |
|          capitalized to the                                           |
|          appropriate \"in-process                                     |
|          type\" account. For other                                    |
|          payroll related                                              |
|          transactions, see USSGL                                      |
|          TCs-E104 through E117.                                       |
|          Assume a title is passed                                     |
|          when the goods are                                           |
|          received. Also post USSGL                                    |
|          TCs G120, G122, and G124                                     |
|          to track purchases.                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments - Realized              |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated Funds Exempt           |
|                                    From Apportionment                 |
|                                                                       |
|                      Credit 490                                       |
| 1                              Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|          Debit 6100                Operating Expenses/Program         |
|                                    Costs                              |
|                                                                       |
|          Debit 6900                Nonproduction Costs                |
|                                                                       |
|                                                                       |
|             Credit 2110                              Accounts Payable |
|                                                                       |
|                                                                       |
|           Credit 2130                              Contract Holdbacks |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B408   To reclassify payable                                        |
|          schedules for                                                |
|          disbursements to                                             |
|          \"in-transit\" until the                                     |
|          payment schedule is                                          |
|          confirmed.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2110                Accounts                           |
|                                    Payable                            |
|                                                                       |
|          Debit 2130                Contract                           |
|                                    Holdbacks                          |
|                                                                       |
|          Debit 2160                Entitlement                        |
|                                    Benefits Due                       |
|                                    and Payable                        |
|                                                                       |
|          Debit 2190                Other                              |
|                                    Liabilities                        |
|                                    With Related                       |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|          Debit 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                        |
|                                                                       |
|                                                                       |
|                Credit 2120                   Disbursements in Transit |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B412   To record an obligation                                      |
|          and accounts payable in                                      |
|          an unexpired                                                 |
|          appropriation for a valid                                    |
|          bill related to a                                            |
|          canceled appropriation.                                      |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is                                               |
|          simultaneously posted                                        |
|          with USSGL TC-D145. Also                                     |
|          post USSGL TC-B134.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Canceled Payables                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Cr                                               |
| edit 4901                      Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|                     Credit 2110                      Accounts Payable |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B416   To record the collecting                                     |
|          agency\'s estimated                                          |
|          accrued tax refunds                                          |
|          payable and related                                          |
|          interest.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 7,                                           |
|          \"Accounting for Revenue                                     |
|          and Other Financing                                          |
|          Sources\"                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs Subject                   |
|                                    to Apportionment                   |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
| Credit 4901                    Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5890                Tax Revenue                        |
|                                    Refunds - Not                      |
|                                    Otherwise                          |
|                                    Classified                         |
|                                                                       |
|          Debit 5891                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Individual                         |
|                                                                       |
|          Debit 5892                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Corporate                          |
|                                                                       |
|          Debit 5893                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Unemployment                       |
|                                                                       |
|          Debit 5894                Tax Revenue                        |
|                                    Refunds - Excise                   |
|                                                                       |
|          Debit 5895                Tax Revenue                        |
|                                    Refunds - Estate                   |
|                                    and Gift                           |
|                                                                       |
|          Debit 5896                Tax Revenue                        |
|                                    Refunds -                          |
|                                    Customs                            |
|                                                                       |
|          Debit 6330                Other Interest                     |
|                                    Expenses                           |
|                                                                       |
|                      Credit 2110                    Accounts Payable  |
|                                                                       |
|                      Cr                                               |
| edit 2140                    Accrued Interest Payable - Not Otherwise |
|                                                     Classified        |
|                                                                       |
|                      Cr                                               |
| edit 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 Public Debt                    |
|                                    and/or the                         |
|                                    Federal                            |
|                                    Financing Bank                     |
|                                                                       |
|          Debit 6320                Interest                           |
|                                    Expenses on                        |
|                                    Securities                         |
|                                                                       |
|          Debit 6330                Other Interest                     |
|                                    Expenses                           |
|                                                                       |
|                      C                                                |
| redit 2140                   Accrued Interest Payable - Not Otherwise |
|                                                    Classified         |
|                                                                       |
|                                                                       |
|         Credit 2141                   Accrued Interest Payable - Debt |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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 |
|                                                                       |
|                      Cre                                              |
| dit 2191              Employee Health Care Liability Incurred but Not |
|                                               Reported                |
|                                                                       |
|                      Credit 2220              Unfunded Leave          |
|                                                                       |
|                                                                       |
|  Credit 2290              Other Unfunded Employment Related Liability |
|                                                                       |
|                                                                       |
|                  Credit 2610              Actuarial Pension Liability |
|                                                                       |
|                                                                       |
|         Credit 2620              Actuarial Health Insurance Liability |
|                                                                       |
|                                                                       |
|           Credit 2630              Actuarial Life Insurance Liability |
|                                                                       |
|                                                                       |
|                  Credit 2690              Other Actuarial Liabilities |
|                                                                       |
|                                                                       |
|  Credit 2990              Other Liabilities Without Related Budgetary |
|                                               Obligations             |
|                                                                       |
|                                                                       |
|             Credit 2995              Estimated Cleanup Cost Liability |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B422   To record the unfunded                                       |
|          FECA liability and                                           |
|          unfunded unemployment                                        |
|          liability.                                                   |
|                                                                       |
|          **Comment:** Unfunded                                        |
|          FECA liability and                                           |
|          unfunded unemployment for                                    |
|          Federal employees should                                     |
|          be reversed when the                                         |
|          funding is received.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6850                Employer                           |
|                                    Contributions                      |
|                                    to Employee                        |
|                                    Benefit                            |
|                                    Programs Not                       |
|                                    Requiring                          |
|                                    Current-Year                       |
|                                    Budget                             |
|                                    Authority                          |
|                                    (Unobligated)                      |
|                                                                       |
|                                                                       |
|                 Credit 2225                   Unfunded FECA Liability |
|                                                                       |
|                      Cred                                             |
| it 2290                   Other Unfunded Employment Related Liability |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B424   To record a contingent                                       |
|          liability.                                                   |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry when realization                                       |
|          indicates no contingent                                      |
|          liability.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6800                Future                             |
|                                    Funded                             |
|                                    Expenses                           |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                      Credit 2920              Contingent Liabilities  |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B426   To record an increase in                                     |
|          actuarial liabilities for                                    |
|          benefit plans.                                               |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry for a decrease.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FECA Liability                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7600                Changes in                         |
|                                    Actuarial                          |
|                                    Liability                          |
|                                                                       |
|                                                                       |
|                    Credit 2650               Actuarial FECA Liability |
|                                                                       |
|                                                                       |
|                 Credit 2690               Other Actuarial Liabilities |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B428   To record the payable to                                     |
|          borrowers from sales of                                      |
|          foreclosed property with                                     |
|          recourse.                                                    |
|                                                                       |
|          **Comment:** Excess of                                       |
|          sales proceeds over cost                                     |
|          to the Federal Government                                    |
|          is paid to borrowers. If                                     |
|          funded by a direct                                           |
|          appropriation, also post                                     |
|          USSGL TC-B134.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          Implementation guidance;                                     |
|          Credit Reform Case Study                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|   Credit 4901                  Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1551                Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit 2110                  Accounts Payable    |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B430   To record the inventory                                      |
|          purchased for a resale                                       |
|          under historical cost                                        |
|          (title was passed).                                          |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|          Also post USSGL TC G122                                      |
|          to track purchases.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|  Credit 4901                   Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1521                Inventory                          |
|                                    Purchased for                      |
|                                    Resale                             |
|                                                                       |
|                      Credit 2110                   Accounts Payable   |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B432   To record the fair market                                    |
|          value of real and                                            |
|          intangible forfeited                                         |
|          property.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1541                Forfeited                          |
|                                    Property                           |
|                                    Held for                           |
|                                    Sale                               |
|                                                                       |
|                      Credit 2320               Other Deferred Revenue |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B434   To record an unclaimed                                       |
|          and abandoned item that                                      |
|          has met the statutory                                        |
|          and/or regulatory                                            |
|          requirements for                                             |
|          forfeiture.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1541                Forfeited                          |
|                                    Property                           |
|                                    Held for                           |
|                                    Sale                               |
|                                                                       |
|                      Credit 2320               Other Deferred Revenue |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B436   To record the funded                                         |
|          portion of cleanup costs                                     |
|          that was previously                                          |
|          estimated.                                                   |
|                                                                       |
|          **Comment:** If the                                          |
|          cleanup cost is part of                                      |
|          an ongoing operation,                                        |
|          then the liability                                           |
|          associated with the                                          |
|          cleanup should be                                            |
|          reported as accounts                                         |
|          payable. Also post USSGL                                     |
|          TC-B134 for                                                  |
|          appropriations used.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Environmental Cleanup                                        |
|          Cost Case Study                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                      Cr                                               |
| edit 4901                      Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2995                Estimated Cleanup                  |
|                                    Cost Liability                     |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|          Debit 6900                Nonproduction                      |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|                     Credit 2110                      Accounts Payable |
|                                                                       |
|                                                                       |
|               Credit 6800                      Future Funded Expenses |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B438   To record capital lease                                      |
|          liability.                                                   |
|                                                                       |
|          **Comment:** If capital                                      |
|          lease is with a                                              |
|          non-Federal entity, the                                      |
|          agency must have                                             |
|          sufficient budgetary                                         |
|          resources up front to                                        |
|          cover the present value                                      |
|          of the lease payments                                        |
|          discounted using Treasury                                    |
|          interest rates. Also post                                    |
|          USSGL TC-B134 if funded                                      |
|          by a direct                                                  |
|          appropriation. Also post                                     |
|          USSGL TC-G122 to track                                       |
|          purchases.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|   Credit 4901                  Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1810                Assets Under                       |
|                                    Capital Lease                      |
|                                                                       |
|                                                                       |
|                  Credit 2940                  Capital Lease Liability |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B440   To record capitalized                                        |
|          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.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2140                Accrued                            |
|                                    Interest                           |
|                                    Payable -                          |
|                                    Not                                |
|                                    Otherwise                          |
|                                    Classified                         |
|                                                                       |
|                      Cred                                             |
| it 2511                Capitalized Loan Interest Payable - Non-Credit |
|                                                 Reform                |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### DISBURSEMENTS AND PAYABLES - Advances and Prepayments  |   |   |
| ### B |                                                              |   |   |
| 600 - |                                                              |   |   |
|  B699 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B602   To record revenue                                            |
|          received in advance.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 2320              Other Deferred Revenue  |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   B604   To record the                                                |
|          current-year expended                                        |
|          authority where the                                          |
|          undelivered order was                                        |
|          prepaid or advanced. The                                     |
|          current-year authority is                                    |
|          the same as the original                                     |
|          order.                                                       |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-A710 to see the                                           |
|          reimbursable authority                                       |
|          and USSGL TC-B308 for the                                    |
|          original prepayment. If                                      |
|          funded by a direct                                           |
|          appropriation, also post                                     |
|          USSGL TC-B134. Also post                                     |
|          USSGL TCs G120, G122, and                                    |
|          G124 to track purchases.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4802                Undelivered Orders -               |
|                                    Obligations,                       |
|                                    Prepaid/Advanced                   |
|                                                                       |
|                      Credit 4                                         |
| 902                              Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|          Debit 6100                Operating Expenses/Program         |
|                                    Costs                              |
|                                                                       |
|          Debit 6400                Benefit Expense                    |
|                                                                       |
|          Debit 6900                Nonproduction Costs                |
|                                                                       |
|                                                                       |
|     Credit 1410                              Advances and Prepayments |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### COLLECTIONS AND RECEIVABLES - Receipts                 |   |   |
| ### C |                                                              |   |   |
| 100 - |                                                              |   |   |
|  C399 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C101   To record the transfer of                                    |
|          recognized subsidy from                                      |
|          the program fund to the                                      |
|          financing fund.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4221                Unfilled                           |
|                                    Customer                           |
|                                    Orders                             |
|                                    Without                            |
|                                    Advance                            |
|                                                                       |
|                                                                       |
| Credit 4070              Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C102   To record service in kind                                    |
|          provided by non-Federal                                      |
|          sources.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                      Cred                                             |
| it 5610                      Donated Revenue - Nonfinancial Resources |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C103   To record the collection                                     |
|          of subsidy costs in the                                      |
|          financing account.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4271                Actual                             |
|                                    Program                            |
|                                    Fund                               |
|                                    Subsidy                            |
|                                    Collected                          |
|                                                                       |
|                      C                                                |
| redit 4070               Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|    Credit 4221               Unfilled Customer Orders Without Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 1399               Allowance for Subsidy  |
|                                                                       |
|                                                                       |
|                    Credit 2180               Loan Guarantee Liability |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C104   To record the collection                                     |
|          of subsidy for loan                                          |
|          modification costs in the                                    |
|          financing account.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4271                Actual                             |
|                                    Program                            |
|                                    Fund                               |
|                                    Subsidy                            |
|                                    Collected                          |
|                                                                       |
|                      C                                                |
| redit 4070               Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 1399               Allowance for Subsidy  |
|                                                                       |
|                                                                       |
|                    Credit 2180               Loan Guarantee Liability |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C106   To record the collection                                     |
|          of reestimated subsidy in                                    |
|          the financing account.                                       |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. Also post                                     |
|          TC-A120 to record                                            |
|          allotment of authority                                       |
|          not previously                                               |
|          anticipated.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4271                Actual                             |
|                                    Program                            |
|                                    Fund                               |
|                                    Subsidy                            |
|                                    Collected                          |
|                                                                       |
|                      C                                                |
| redit 4070               Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                     Credit 4450               Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 1310               Accounts Receivable    |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C108   To record the receipts                                       |
|          reported into                                                |
|          nonfiduciary deposit                                         |
|          funds and clearing                                           |
|          accounts.                                                    |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C152                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|          Debit 1190                Other Cash                         |
|                                                                       |
|                      Credit                                           |
|  2400              Liability for Nonfiduciary Deposit Funds, Clearing |
|                                                                       |
|                                 Accounts, and Undeposited Collections |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C109   To record the receipt of                                     |
|          previously anticipated                                       |
|          collections.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C108 for unidentified                                     |
|          collections. Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. See USSGL                                     |
|          TCs-A710, A712, A714, and                                    |
|          C186 for reimbursable                                        |
|          agreement transactions.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4260                Actual Collections of              |
|                                    \"governmental-type\"              |
|                                    Fees                               |
|                                                                       |
|          Debit 4261                Actual Collections of              |
|                                    Business-Type Fees                 |
|                                                                       |
|          Debit 4262                Actual Collections of              |
|                                    Loan Principal                     |
|                                                                       |
|          Debit 4263                Actual Collections of              |
|                                    Loan Interest                      |
|                                                                       |
|          Debit 4264                Actual Collections of              |
|                                    Rent                               |
|                                                                       |
|          Debit 4265                Actual Collections From            |
|                                    Sale of Foreclosed                 |
|                                    Property                           |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections From                   |
|                                    Non-Federal Sources                |
|                                                                       |
|          Debit 4267                Other Actual                       |
|                                    \"governmental-type\"              |
|                                    Collections From                   |
|                                    Non-Federal Sources                |
|                                                                       |
|          Debit 4273                Interest Collected From            |
|                                    Treasury                           |
|                                                                       |
|          Debit 4276                Actual Collections From            |
|                                    Financing Fund                     |
|                                                                       |
|          Debit 4277                Other Actual                       |
|                                    Collections - Federal              |
|                                                                       |
|                      Credit 4060                                      |
|                      Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Credit 4070                                      |
|                          Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|             Credit 1310                           Accounts Receivable |
|                                                                       |
|                      Credit 1320                                      |
|                           Employment Benefit Contributions Receivable |
|                                                                       |
|                                                                       |
|             Credit 1340                           Interest Receivable |
|                                                                       |
|                                                                       |
|                Credit 1350                           Loans Receivable |
|                                                                       |
|                                                                       |
|           Credit 1399                           Allowance for Subsidy |
|                                                                       |
|                                                                       |
|             Credit 1551                           Foreclosed Property |
|                                                                       |
|                                                                       |
|         Credit 5100                           Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|  Credit 5200                           Revenue From Services Provided |
|                                                                       |
|                                                                       |
|        Credit 5310                           Interest Revenue - Other |
|                                                                       |
|                                                                       |
|  Credit 5311                           Interest Revenue - Investments |
|                                                                       |
|                      Credit 5312                                      |
|                        Interest Revenue - Loans Receivable/Uninvested |
|                                                            Funds      |
|                                                                       |
|                      Credit 5320                                      |
|                     Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|         Credit 5400                           Benefit Program Revenue |
|                                                                       |
|                      Credit 5                                         |
| 500                           Insurance and Guarantee Premium Revenue |
|                                                                       |
|                                                                       |
|                   Credit 5900                           Other Revenue |
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C110   To reclassify collections                                    |
|          to liquidate prior-year                                      |
|          deficiency.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Spending Authority From                                      |
|          Offsetting Collections                                       |
|          Applied to Liquidate a                                       |
|          Deficiency                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4212                Liquidation of                     |
|                                    Deficiency -                       |
|                                    Offsetting                         |
|                                    Collections                        |
|                                                                       |
|                      Credit 4                                         |
| 260                  Actual Collections of \"governmental-type\" Fees |
|                                                                       |
|                                                                       |
| Credit 4261                  Actual Collections of Business-Type Fees |
|                                                                       |
|                      Cre                                              |
| dit 4266                  Other Actual Business-Type Collections From |
|                                                   Non-Federal Sources |
|                                                                       |
|                      Credit                                           |
|  4267                  Other Actual \"governmental-type\" Collections |
|                                                                       |
|                                              From Non-Federal Sources |
|                                                                       |
|                                                                       |
|       Credit 4277                  Other Actual Collections - Federal |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C112   To record the collection                                     |
|          of a refund of an advance                                    |
|          or prepayment in the same                                    |
|          year as the original                                         |
|          obligation.                                                  |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B206 for application                                      |
|          of an advance.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4802                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Prepaid/Advanced                   |
|                                                                       |
|                                                                       |
|      Credit 4610                      Allotments - Realized Resources |
|                                                                       |
|                      Credit                                           |
| 4620                      Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|             Credit 1410                      Advances and Prepayments |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C114   To record unearned                                           |
|          revenue collected in                                         |
|          advance and deposited to                                     |
|          a trust or special fund                                      |
|          receipt account.                                             |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL TC-                                     |
|          A123 if authority was                                        |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                   Credit 2320                  Other Deferred Revenue |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C116   To record in the                                             |
|          financing fund unearned                                      |
|          fees collected for                                           |
|          undisbursed loans.                                           |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case Study                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4261                Actual                             |
|                                    Collections of                     |
|                                    Business-Type                      |
|                                    Fees                               |
|                                                                       |
|                      Credit 40                                        |
| 60                   Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                  Credit 2320                   Other Deferred Revenue |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C117   To record in the                                             |
|          financing fund fees                                          |
|          collected when loans are                                     |
|          disbursed.                                                   |
|                                                                       |
|          **Comment:** Fees are                                        |
|          earned by loan guarantees                                    |
|          when the third party                                         |
|          disburses.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4261                Actual                             |
|                                    Collections of                     |
|                                    Business-Type                      |
|                                    Fees                               |
|                                                                       |
|                      Credit 40                                        |
| 60                   Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                Credit 2180                   Loan Guarantee Liability |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C118   To record in the                                             |
|          financing fund fees                                          |
|          earned when loans are                                        |
|          disbursed.                                                   |
|                                                                       |
|          **Comment:** Fees are                                        |
|          earned by loan guarantees                                    |
|          when the third party                                         |
|          disburses.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2320                Other                              |
|                                    Deferred                           |
|                                    Revenue                            |
|                                                                       |
|                      Credit 1399              Allowance for Subsidy   |
|                                                                       |
|                                                                       |
|                     Credit 2180              Loan Guarantee Liability |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C120   To record the maturity of                                    |
|          Federal securities                                           |
|          acquired at par value.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credi                                            |
| t 1610              Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
|  1620              Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C122   To record the maturity of                                    |
|          Federal securities                                           |
|          acquired at a premium.                                       |
|                                                                       |
|          **Comment:** At maturity                                     |
|          an entry is made to                                          |
|          complete the amortization                                    |
|          of a premium. Refer to                                       |
|          USSGL TC-E117 for the                                        |
|          amortization transaction.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1613                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1623                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|                      Credit 16                                        |
| 10                  Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 16                                        |
| 12                  Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 2                  Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C124   To record the maturity of                                    |
|          Federal securities                                           |
|          acquired at a discount.                                      |
|                                                                       |
|          **Comment:** At maturity                                     |
|          an entry is made to                                          |
|          complete the amortization                                    |
|          of a discount. Refer to                                      |
|          USSGL TC-E117 for the                                        |
|          amortization transaction.                                    |
|          The budgetary entry shows                                    |
|          the purchase discount is                                     |
|          realized as a budgetary                                      |
|          resource when the                                            |
|          security matures. Special                                    |
|          and trust funds use USSGL                                    |
|          account 4114. If                                             |
|          budgetary resources were                                     |
|          previously anticipated,                                      |
|          revolving funds credit                                       |
|          USSGL account 4070 and                                       |
|          special and trust funds                                      |
|          credit USSGL account                                         |
|          4120. Also post USSGL                                        |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|          Debit 4273                Interest                           |
|                                    Collected From                     |
|                                    Treasury                           |
|                                                                       |
|                      Cred                                             |
| it 4070                  Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|  Credit 4120                  Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1611                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1631                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|          Debit 1633                Amortization                       |
|                                    of Discount on                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|                      Credit 16                                        |
| 10                  Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Cred                                             |
| it 1613                  Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                   Public Debt         |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 3                  Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                   Securities          |
|                                                                       |
|                      Credit                                           |
|  1630                  Investments in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                               Issued by the Bureau of the Public Debt |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C130   To record the collection                                     |
|          of a refund of an advance                                    |
|          or prepayment that                                           |
|          results in a downward                                        |
|          adjustment to a prior-                                       |
|          year obligation.                                             |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** For                                           |
|          refunds receivable, see                                      |
|          the USSGL implementation                                     |
|          guidance; Upward and                                         |
|          Downward Adjustments to                                      |
|          Expired Appropriations                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4872                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Prepaid/Advanced                   |
|                                    Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds Collected                  |
|                                                                       |
|                      Credit 4060                                      |
|                      Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|              Credit 4450                      Unapportioned Authority |
|                                                                       |
|                                                                       |
|       Credit 4650                      Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|                  Credit 1310                      Accounts Receivable |
|                                                                       |
|                                                                       |
|             Credit 1410                      Advances and Prepayments |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C132   To record the refunds                                        |
|          collected (not previously                                    |
|          accrued as receivables)                                      |
|          for assets purchased and                                     |
|          expenses incurred in a                                       |
|          prior year that create                                       |
|          budgetary resources.                                         |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. Reverse                                       |
|          USSGL TC-B134 for direct                                     |
|          appropriations. Reverse                                      |
|          USSGL TCs G120, G122, and                                    |
|          G124 to track purchases.                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Paid Delivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                      Credit 4                                         |
| 060                  Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Cred                                             |
| it 4070                  Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|           Credit 4650                  Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credi                                            |
| t 1511                  Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 1                                         |
| 512                  Operating Materials and Supplies Held in Reserve |
|                                                   for Future Use      |
|                                                                       |
|                      C                                                |
| redit 1522                  Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|                Credit 1525                  Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|              Credit 1526                  Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|               Credit 1527                  Inventory - Finished Goods |
|                                                                       |
|                                                                       |
| Credit 1561                  Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|      Credit 1571                  Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|        Credit 1572                  Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|                   Credit 1591                  Other Related Property |
|                                                                       |
|                                                                       |
|                     Credit 1711                  Land and Land Rights |
|                                                                       |
|                                                                       |
|                     Credit 1712                  Improvements to Land |
|                                                                       |
|                                                                       |
|                 Credit 1720                  Construction-in-Progress |
|                                                                       |
|                                                                       |
| Credit 1730                  Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|          Credit 1740                  Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                  Equipment           |
|                                                                       |
|                                                                       |
|               Credit 1810                  Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                   Credit 1820                  Leasehold Improvements |
|                                                                       |
|                                                                       |
|                    Credit 1830                  Internal-Use Software |
|                                                                       |
|                                                                       |
|                  Credit 1840                  Other Natural Resources |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                  Other Assets        |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6500                  Cost of Goods Sold  |
|                                                                       |
|                      Credit 6900                  Nonproduction Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C134   To record the refunds                                        |
|          collected (not previously                                    |
|          accrued as receivables)                                      |
|          for assets purchased and                                     |
|          expenses incurred in the                                     |
|          current year.                                                |
|                                                                       |
|          **Comment:** Reverse                                         |
|          USSGL TC-B134 for direct                                     |
|          appropriations. Reverse                                      |
|          USSGL TCs G120, G122, and                                    |
|          G124 to adjust tracked                                       |
|          purchases.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4902                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Paid                               |
|                                                                       |
|                                                                       |
|          Credit 4610                  Allotments - Realized Resources |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credi                                            |
| t 1511                  Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 1                                         |
| 512                  Operating Materials and Supplies Held in Reserve |
|                                                   for Future Use      |
|                                                                       |
|                      C                                                |
| redit 1522                  Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|                Credit 1525                  Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|              Credit 1526                  Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|               Credit 1527                  Inventory - Finished Goods |
|                                                                       |
|                                                                       |
| Credit 1561                  Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|      Credit 1571                  Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|        Credit 1572                  Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|                   Credit 1591                  Other Related Property |
|                                                                       |
|                                                                       |
|                     Credit 1711                  Land and Land Rights |
|                                                                       |
|                                                                       |
|                     Credit 1712                  Improvements to Land |
|                                                                       |
|                                                                       |
|                 Credit 1720                  Construction-in-Progress |
|                                                                       |
|                                                                       |
| Credit 1730                  Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|          Credit 1740                  Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                  Equipment           |
|                                                                       |
|                                                                       |
|               Credit 1810                  Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                   Credit 1820                  Leasehold Improvements |
|                                                                       |
|                                                                       |
|                    Credit 1830                  Internal-Use Software |
|                                                                       |
|                                                                       |
|     Credit 1832                  Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                  Credit 1840                  Other Natural Resources |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                  Other Assets        |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6500                  Cost of Goods Sold  |
|                                                                       |
|                      Credit 6900                  Nonproduction Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C136   To record the collection                                     |
|          of receivables for assets                                    |
|          purchased or expenses                                        |
|          incurred in a prior year                                     |
|          that create budgetary                                        |
|          resources when collected.                                    |
|                                                                       |
|          **Comment:** USSGL                                           |
|          TC-C414 records the                                          |
|          refund receivable.                                           |
|          Reverse USSGL TC-B134 for                                    |
|          direct appropriations.                                       |
|          Also post USSGL TC-A122                                      |
|          if authority was                                             |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. Reverse                                       |
|          USSGL TCs G120, G122, and                                    |
|          G124 to adjust tracked                                       |
|          purchases. Also post                                         |
|          USSGL TC-D582 to                                             |
|          reclassify the reduction                                     |
|          of an expense from                                           |
|          unfunded to funded.                                          |
|                                                                       |
|          **Reference:** For                                           |
|          refunds receivable, see                                      |
|          the USSGL implementation                                     |
|          guidance; Upward and                                         |
|          Downward Adjustments to                                      |
|          Expired Appropriations                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Paid Delivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                      Credit 4                                         |
| 060                  Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Cred                                             |
| it 4070                  Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 1310                  Accounts Receivable |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C137   To record the restitution                                    |
|          of the imprest fund loss.                                    |
|                                                                       |
|          **Comment:** Reverse                                         |
|          USSGL TC-B134 for direct                                     |
|          appropriations.                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4902                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Paid                               |
|                                                                       |
|                                                                       |
|          Credit 4610                  Allotments - Realized Resources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 6790                Other Expenses                     |
|                                    Not Requiring                      |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                      Credit 1310                  Accounts Receivable |
|                                                                       |
|                      Credit 7290                  Other Losses        |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C138   To record the collection                                     |
|          of refunds receivable for                                    |
|          assets purchased or                                          |
|          expenses incurred in the                                     |
|          current year that create                                     |
|          budgetary resources when                                     |
|          collected.                                                   |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C414 for the accrued                                      |
|          receivable. Reverse USSGL                                    |
|          TC-B134 for direct                                           |
|          appropriations and USSGL                                     |
|          TCs G120, G122, and G124                                     |
|          to adjust tracked                                            |
|          purchases. Also post                                         |
|          USSGL TC-D582 to                                             |
|          reclassify the reduction                                     |
|          of an expense from                                           |
|          unfunded to funded.                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4902                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Paid                               |
|                                                                       |
|                                                                       |
|          Credit 4610                  Allotments - Realized Resources |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 1310                  Accounts Receivable |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C139   To record the deduction                                      |
|          of an employee\'s pay for                                    |
|          reimbursement of Federal                                     |
|          Employees Health Benefits                                    |
|          paid by the employer                                         |
|          while the employee was in                                    |
|          a leave without pay                                          |
|          status.                                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-D582 to                                             |
|          reclassify the reduction                                     |
|          of expenses from unfunded                                    |
|          to funded. Reverse USSGL                                     |
|          TC-B134.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          guidance; Federal                                            |
|          Employee Health                                              |
|          Benefit/Leave Without Pay                                    |
|          Status.                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4902                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Paid                               |
|                                                                       |
|                                                                       |
|          Credit 4610                  Allotments - Realized Resources |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 1310                  Accounts Receivable |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C140   To record the collection                                     |
|          of receivables from                                          |
|          Federal sources.                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4273                Interest                           |
|                                    Collected From                     |
|                                    Treasury                           |
|                                                                       |
|          Debit 4277                Other Actual                       |
|                                    Collections -                      |
|                                    Federal                            |
|                                                                       |
|                                                                       |
|       Credit 4283                   Interest Receivable From Treasury |
|                                                                       |
|                                                                       |
|               Credit 4287                   Other Federal Receivables |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                     Credit 1310                   Accounts Receivable |
|                                                                       |
|                                                                       |
|                     Credit 1340                   Interest Receivable |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C141   To record 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 |
|                                                                       |
|                      Cr                                               |
| edit 5312              Interest Revenue - Loans Receivable/Uninvested |
|                                               Funds                   |
|                                                                       |
|                      Credi                                            |
| t 5320              Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|        Credit 5600              Donated Revenue - Financial Resources |
|                                                                       |
|                      Cred                                             |
| it 5800              Tax Revenue Collected - Not Otherwise Classified |
|                                                                       |
|                                                                       |
|           Credit 5801              Tax Revenue Collected - Individual |
|                                                                       |
|                                                                       |
|            Credit 5802              Tax Revenue Collected - Corporate |
|                                                                       |
|                                                                       |
|         Credit 5803              Tax Revenue Collected - Unemployment |
|                                                                       |
|                                                                       |
|               Credit 5804              Tax Revenue Collected - Excise |
|                                                                       |
|                                                                       |
|      Credit 5805              Tax Revenue Collected - Estate and Gift |
|                                                                       |
|                                                                       |
|              Credit 5806              Tax Revenue Collected - Customs |
|                                                                       |
|                      Credit 5900              Other Revenue           |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C142   To record a                                                  |
|          contra-revenue in the                                        |
|          amount of revenue                                            |
|          collected for others and                                     |
|          to establish a custodial                                     |
|          liability.                                                   |
|                                                                       |
|          **Comment:** To record                                       |
|          revenue, see USSGL                                           |
|          TC-C141. To reduce the                                       |
|          custodial liability for                                      |
|          amounts transferred out,                                     |
|          see USSGL TC-A210.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5990                Collections                        |
|                                    for Others -                       |
|                                    Statement of                       |
|                                    Custodial                          |
|                                    Activity                           |
|                                                                       |
|                      Credit 2980                 Custodial Liability  |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C143   To record the collection                                     |
|          of receivables of                                            |
|          custodial revenue from a                                     |
|          non-Federal source that                                      |
|          is deposited to a                                            |
|          miscellaneous receipt                                        |
|          account.                                                     |
|                                                                       |
|          **Comment:** If a                                            |
|          collection is reported on                                    |
|          the Statement of                                             |
|          Custodial Activity or the                                    |
|          custodial footnote, also                                     |
|          post USSGL TCs-D584 and                                      |
|          D586 (if related to tax                                      |
|          revenue); If a collection                                    |
|          is not reported on the                                       |
|          Statement of Custodial                                       |
|          Activity nor on the                                          |
|          custodial footnote, also                                     |
|          post USSGL TC-D585; If a                                     |
|          collection was not                                           |
|          previously accrued, see                                      |
|          USSGL TCs-C141 or C147;                                      |
|          See USSGL TC-F124 for the                                    |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 1310              Accounts Receivable     |
|                                                                       |
|                      Credit 1325              Taxes Receivable        |
|                                                                       |
|                      Credit 1340              Interest Receivable     |
|                                                                       |
|                                                                       |
|    Credit 1360              Penalties, Fines, and Administrative Fees |
|                                               Receivable              |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C144   To record the undeposited                                    |
|          collections for funds                                        |
|          that do not require                                          |
|          budgetary reporting.                                         |
|                                                                       |
|          **Comment:** Reverse                                         |
|          entry upon disposition of                                    |
|          undeposited collections.                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1110                Undeposited                        |
|                                    Collections                        |
|                                                                       |
|                      Credit 24                                        |
| 00                 Liability for Nonfiduciary Deposit Funds, Clearing |
|                                                                       |
|                                 Accounts, and Undeposited Collections |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C145   To record the collection                                     |
|          of revenue or other                                          |
|          financing sources that                                       |
|          were not previously                                          |
|          accrued into a General                                       |
|          Fund receipt account.                                        |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-C147. For the                                       |
|          transfer-in of                                               |
|          nonbudgetary fund balance                                    |
|          to other Federal entities                                    |
|          without reimbursements,                                      |
|          see USSGL TC-C155. For                                       |
|          custodial collections                                        |
|          reported on the Statement                                    |
|          of Custodial Activity or                                     |
|          on the custodial                                             |
|          footnote, see USSGL                                          |
|          TC-C141. See USSGL                                           |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 5100              Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|               Credit 5200              Revenue From Services Provided |
|                                                                       |
|                                                                       |
|                     Credit 5310              Interest Revenue - Other |
|                                                                       |
|                                                                       |
|               Credit 5311              Interest Revenue - Investments |
|                                                                       |
|                      Cr                                               |
| edit 5312              Interest Revenue - Loans Receivable/Uninvested |
|                                               Funds                   |
|                                                                       |
|                      Credi                                            |
| t 5320              Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                      Credit 5790              Other Financing Sources |
|                                                                       |
|                      Credit 5795              Seigniorage             |
|                                                                       |
|                      Credit 5900              Other Revenue           |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C146   To record a deposit of                                       |
|          previously undeposited                                       |
|          collections for fund                                         |
|          symbols that do not                                          |
|          require budgetary                                            |
|          reporting.                                                   |
|                                                                       |
|          **Comment:** For                                             |
|          budgetary impact, see                                        |
|          USSGL TC-C148.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 1110              Undeposited Collections |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C147   To record an offset for                                      |
|          amounts collected for                                        |
|          others and to establish a                                    |
|          liability for non-entity                                     |
|          assets that are not                                          |
|          reported on the Statement                                    |
|          of Custodial Activity or                                     |
|          on the custodial                                             |
|          footnote.                                                    |
|                                                                       |
|          **Comment:** To record                                       |
|          contra-custodial revenue                                     |
|          reported on the Statement                                    |
|          of Custodial Activity or                                     |
|          on the custodial footnote                                    |
|          and to establish                                             |
|          custodial liability, see                                     |
|          transaction USSGL                                            |
|          TC-C142. See USSGL                                           |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5993                Offset to                          |
|                                    Non-Entity                         |
|                                    Collections -                      |
|                                    Statement of                       |
|                                    Changes in Net                     |
|                                    Position                           |
|                                                                       |
|                      Credit 2                                         |
| 985                   Liability for Non-Entity Assets Not Reported on |
|                                                                       |
|                                   the Statement of Custodial Activity |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C148   To record a deposit of                                       |
|          previously undeposited                                       |
|          collections from                                             |
|          non-Federal sources for                                      |
|          fund symbols that require                                    |
|          budgetary reporting.                                         |
|                                                                       |
|          **Comment:** Other than                                      |
|          from reimbursable                                            |
|          agreement, see USSGL                                         |
|          TC-A500s. Also post USSGL                                    |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections From                   |
|                                    Non-Federal Sources                |
|                                                                       |
|          Debit 4267                Other Actual                       |
|                                    \"governmental-type\"              |
|                                    Collections From                   |
|                                    Non-Federal Sources                |
|                                                                       |
|                      Credit 4060                                      |
|                      Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|         Credit 1110                           Undeposited Collections |
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C149   To record the collection                                     |
|          of loans receivable by                                       |
|          the Bureau of the Public                                     |
|          Debt and deposit directly                                    |
|          into a Treasury Account                                      |
|          Symbol that does not have                                    |
|          budget authority.                                            |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC--F124 and/or                                        |
|          TC--F125 to close USSGL                                      |
|          account 2985. Record                                         |
|          USSGL account 7212 when                                      |
|          there is a loss on the                                       |
|          repayment.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 7212                Losses on                          |
|                                    Disposition                        |
|                                    of Borrowings                      |
|                                                                       |
|                      Credit 1350                 Loans Receivable     |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C150   To record the receipt of                                     |
|          other cash.                                                  |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C108.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1190                Other Cash                         |
|                                                                       |
|          Debit 1195                Other                              |
|                                    Monetary                           |
|                                    Assets                             |
|                                                                       |
|                                                                       |
|  Credit 2990              Other Liabilities Without Related Budgetary |
|                                               Obligations             |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C151   To record the collection                                     |
|          of capitalized loan                                          |
|          interest receivable by                                       |
|          the Bureau of the Public                                     |
|          Debt and deposit directly                                    |
|          into a Treasury Account                                      |
|          Symbol that does not have                                    |
|          budget authority.                                            |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C444 for the                                              |
|          establishment of the                                         |
|          capitalized loan interest                                    |
|          receivable. Also post                                        |
|          USSGL TC--F124 to close                                      |
|          USSGL account 2985.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credi                                            |
| t 1351              Capitalized Loan Interest Receivable - Non-Credit |
|                                               Reform                  |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C152   To record unapplied                                          |
|          receipts into fund                                           |
|          symbols that require                                         |
|          budgetary reporting.                                         |
|                                                                       |
|          **Comment:** If not                                          |
|          deposited in account fund                                    |
|          symbol, see USSGL                                            |
|          TC-C108. Also post USSGL                                     |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections From                   |
|                                    Non-Federal Sources                |
|                                                                       |
|          Debit 4267                Other Actual                       |
|                                    \"governmental-type\"              |
|                                    Collections From                   |
|                                    Non-Federal Sources                |
|                                                                       |
|                      Credit 4060                                      |
|                      Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With                  |
|                                    Treasury                           |
|                                                                       |
|                      Credit 2400                                      |
|                    Liability for Nonfiduciary Deposit Funds, Clearing |
|                                                                       |
|                                 Accounts, and Undeposited Collections |
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C154   To record the collections                                    |
|          of unaccrued interest on                                     |
|          loans from non-Federal                                       |
|          sources.                                                     |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4263                Actual                             |
|                                    Collections                        |
|                                    of Loan                            |
|                                    Interest                           |
|                                                                       |
|                      Credit                                           |
| 4060                 Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                  Credit 5310                 Interest Revenue - Other |
|                                                                       |
|                                                                       |
|            Credit 5311                 Interest Revenue - Investments |
|                                                                       |
|                      Credi                                            |
| t 5312                 Interest Revenue - Loans Receivable/Uninvested |
|                                                  Funds                |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C155   To record the transfer-in                                    |
|          of nonbudgetary fund                                         |
|          balance to other Federal                                     |
|          entities without                                             |
|          reimbursements.                                              |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      C                                                |
| redit 5775              Nonbudgetary Financing Sources Transferred In |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C158   To record cash donations                                     |
|          as budgetary resources,                                      |
|          as allowed by law.                                           |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C402 for cash                                             |
|          donations and/or TC-C192                                     |
|          for foreign currency                                         |
|          donations that are not                                       |
|          budgetary resources. See                                     |
|          USSGL TC-A186 for revenue                                    |
|          to available trust and                                       |
|          special funds.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|   Credit 5600                   Donated Revenue - Financial Resources |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C161   To record an adjustment                                      |
|          to loans and interest                                        |
|          receivable based on                                          |
|          acquired collateral                                          |
|          property without                                             |
|          recourse.                                                    |
|                                                                       |
|          **Comment:** Use only for                                    |
|          pre-Credit Reform.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide for                                      |
|          Foreclosed Property in                                       |
|          Federal Credit Programs                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1551                Foreclosed                         |
|                                    Property                           |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition                        |
|                                    of Assets -                        |
|                                    Other                              |
|                                                                       |
|                      Credit 1340                 Interest Receivable  |
|                                                                       |
|                      Credit 1350                 Loans Receivable     |
|                                                                       |
|                                                                       |
|    Credit 7110                 Gains on Disposition of Assets - Other |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C162   To record an adjustment                                      |
|          to loans and interest                                        |
|          receivable based on                                          |
|          acquired collateral                                          |
|          property with recourse.                                      |
|                                                                       |
|          **Comment:** This                                            |
|          transaction does not                                         |
|          include bad debt.                                            |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide for                                      |
|          Foreclosed Property in                                       |
|          Federal Credit Programs                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1551                Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit 1340                Interest Receivable   |
|                                                                       |
|                      Credit 1350                Loans Receivable      |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C163   To record an adjustment                                      |
|          to loans and interest                                        |
|          receivable based on                                          |
|          acquired collateral                                          |
|          property without                                             |
|          recourse.                                                    |
|                                                                       |
|          **Comment:** Use only for                                    |
|          post-Credit Reform.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide for                                      |
|          Foreclosed Property in                                       |
|          Federal Credit Programs                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1399                Allowance                          |
|                                    for Subsidy                        |
|                                                                       |
|          Debit 1551                Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                                                                       |
|                 Credit 1010                Fund Balance With Treasury |
|                                                                       |
|                      Credit 1340                Interest Receivable   |
|                                                                       |
|                      Credit 1350                Loans Receivable      |
|                                                                       |
|                      Credit 1399                Allowance for Subsidy |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C164   To record non-cash assets                                    |
|          donated by the public.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating                          |
|                                    Materials and                      |
|                                    Supplies Held                      |
|                                    for Use                            |
|                                                                       |
|          Debit 1525                Inventory - Raw                    |
|                                    Materials                          |
|                                                                       |
|          Debit 1527                Inventory -                        |
|                                    Finished Goods                     |
|                                                                       |
|          Debit 1572                Stockpile                          |
|                                    Materials Held                     |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related                      |
|                                    Property                           |
|                                                                       |
|          Debit 1711                Land and Land                      |
|                                    Rights                             |
|                                                                       |
|          Debit 1730                Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1820                Leasehold                          |
|                                    Improvements                       |
|                                                                       |
|          Debit 1830                Internal-Use                       |
|                                    Software                           |
|                                                                       |
|          Debit 1840                Other Natural                      |
|                                    Resources                          |
|                                                                       |
|          Debit 1890                Other General                      |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|                      C                                                |
| redit 5610                   Donated Revenue - Nonfinancial Resources |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C166   To record a monetary                                         |
|          instrument, including                                        |
|          undeposited seized cash.                                     |
|                                                                       |
|          **Comment:** When seized                                     |
|          cash is deposited, see                                       |
|          USSGL TC-D586.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1531                Seized                             |
|                                    Monetary                           |
|                                    Instruments                        |
|                                                                       |
|                      Cr                                               |
| edit 2990                 Other Liabilities Without Related Budgetary |
|                                                  Obligations          |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C170   To record the movement of                                    |
|          seized cash from a                                           |
|          nonfiduciary deposit fund                                    |
|          to a special receipt                                         |
|          account upon forfeiture.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB #3, Accounting for                                     |
|          Inventory and Related                                        |
|          Property                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2400                Liability for                      |
|                                    Nonfiduciary                       |
|                                    Deposit Funds,                     |
|                                    Clearing                           |
|                                    Accounts, and                      |
|                                    Undeposited                        |
|                                    Collections                        |
|                                                                       |
|                                                                       |
|                    Credit 1532                  Seized Cash Deposited |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C172   To record a revenue for                                      |
|          forfeited cash deposited                                     |
|          to the forfeiture fund.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 5900                  Other Revenue       |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C174   To record undeposited                                        |
|          cash that was forfeited.                                     |
|                                                                       |
|          **Comment:** Reverse                                         |
|          USSGL TC-C166.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1110                Undeposited                        |
|                                    Collections                        |
|                                                                       |
|                      Credit 5900                 Other Revenue        |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C176   To record cash deposited                                     |
|          after forfeiture.                                            |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                  Credit 1110                  Undeposited Collections |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C178   To record the transfer of                                    |
|          the title of an asset to                                     |
|          the Federal Government                                       |
|          for a settlement of tax                                      |
|          liability from the                                           |
|          taxpayer.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1541                Forfeited                          |
|                                    Property                           |
|                                    Held for                           |
|                                    Sale                               |
|                                                                       |
|                      Credit 1310               Accounts Receivable    |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C180   To record satisfaction of                                    |
|          a loan by surrender of a                                     |
|          borrower\'s title to                                         |
|          collateral of commodity.                                     |
|                                                                       |
|          **Comment:** Commodities                                     |
|          are valued at net                                            |
|          realizable value. The                                        |
|          difference between the                                       |
|          commodities received and                                     |
|          the outstanding loan is                                      |
|          charged to the allowance.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1359                Allowance for                      |
|                                    Loss on Loans                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1561                Commodities                        |
|                                    Held Under                         |
|                                    Price Support                      |
|                                    and                                |
|                                    Stabilization                      |
|                                    Support                            |
|                                    Programs                           |
|                                                                       |
|                      Credit 1350                   Loans Receivable   |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C182   To record a collection in                                    |
|          the performing agency                                        |
|          related to a reimbursable                                    |
|          agreement or other                                           |
|          unearned income.                                             |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4222                Unfilled                           |
|                                    Customer Orders                    |
|                                    With Advance                       |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                      Cred                                             |
| it 4210                   Anticipated Reimbursements and Other Income |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|  Credit 2310                   Liability for Advances and Prepayments |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C184   To record in the                                             |
|          performing agency an                                         |
|          advance received after a                                     |
|          reimbursable agreement                                       |
|          was established.                                             |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4222                Unfilled                           |
|                                    Customer                           |
|                                    Orders                             |
|                                    With                               |
|                                    Advance                            |
|                                                                       |
|                                                                       |
|     Credit 4221              Unfilled Customer Orders Without Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|       Credit 2310              Liability for Advances and Prepayments |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C186   To record the collection                                     |
|          of receivables in the                                        |
|          performing agency for                                        |
|          reimbursable services.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Reimbursable                                           |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4252                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Collected                          |
|                                                                       |
|                      Cr                                               |
| edit 4251                    Reimbursements and Other Income Earned - |
|                                                     Receivable        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                    Credit 1310                    Accounts Receivable |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C188   To record the collection                                     |
|          of revenue into                                              |
|          unavailable special fund                                     |
|          receipt accounts.                                            |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TCs-A183 and A184 for                                        |
|          appropriation of receipts                                    |
|          from an unavailable                                          |
|          special fund receipt                                         |
|          account to a special fund                                    |
|          expenditure account.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Unavailable Special Fund                                     |
|          Receipt Account Transfers                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|               Credit 5200              Revenue From Services Provided |
|                                                                       |
|                                                                       |
|                     Credit 5310              Interest Revenue - Other |
|                                                                       |
|                                                                       |
|               Credit 5311              Interest Revenue - Investments |
|                                                                       |
|                      Cr                                               |
| edit 5312              Interest Revenue - Loans Receivable/Uninvested |
|                                               Funds                   |
|                                                                       |
|                      Credi                                            |
| t 5320              Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                      Credit 5900              Other Revenue           |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C190   To record in a trust fund                                    |
|          payments received from a                                     |
|          Federal fund relating to                                     |
|          exchange transactions.                                       |
|                                                                       |
|          **Comment:** These                                           |
|          payments are defined as                                      |
|          expenditure transfers in                                     |
|          the budget. See USSGL                                        |
|          TC-A510 for nonexchange                                      |
|          expenditure transfers-in.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|           Credit 5200                  Revenue From Services Provided |
|                                                                       |
|                                                                       |
|                  Credit 5400                  Benefit Program Revenue |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C192   To record the acquisition                                    |
|          of foreign currency in                                       |
|          the foreign currency                                         |
|          account symbol (X7000                                        |
|          series).                                                     |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have foreign                                            |
|          currency account symbols                                     |
|          (X7000 series) will make                                     |
|          this entry.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for X7000                                         |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1200                Foreign                            |
|                                    Currency                           |
|                                                                       |
|                                                                       |
|        Credit 5600              Donated Revenue - Financial Resources |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C194   To record reclaimed                                          |
|          (repaid) foreign currency                                    |
|          into the foreign currency                                    |
|          account symbol (X7000                                        |
|          series) by a disbursing                                      |
|          officer.                                                     |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have foreign                                            |
|          currency account symbols                                     |
|          (X7000 series) will make                                     |
|          this entry.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for X7000                                         |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1200                Foreign                            |
|                                    Currency                           |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                      Credit 1310              Accounts Receivable     |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ###                                                          |   |   |
| ### C | ## COLLECTIONS AND RECEIVABLES - Receivables/Accrued Revenue |   |   |
| 400 - |                                                              |   |   |
|  C599 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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 5                                         |
| 312                    Interest Revenue - Loans Receivable/Uninvested |
|                                                     Funds             |
|                                                                       |
|                      Credit 5320                                      |
|                     Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|  Credit 5600                    Donated Revenue - Financial Resources |
|                                                                       |
|                      Credit 5                                         |
| 820                    Tax Revenue Accrual Adjustment - Not Otherwise |
|                                                     Classified        |
|                                                                       |
|                      Credi                                            |
| t 5821                    Tax Revenue Accrual Adjustment - Individual |
|                                                                       |
|                      Cred                                             |
| it 5822                    Tax Revenue Accrual Adjustment - Corporate |
|                                                                       |
|                      Credit                                           |
| 5823                    Tax Revenue Accrual Adjustment - Unemployment |
|                                                                       |
|                      C                                                |
| redit 5824                    Tax Revenue Accrual Adjustment - Excise |
|                                                                       |
|                      Credit 582                                       |
| 5                    Tax Revenue Accrual Adjustment - Estate and Gift |
|                                                                       |
|                      Cr                                               |
| edit 5826                    Tax Revenue Accrual Adjustment - Customs |
|                                                                       |
|                      Credit 5900                    Other Revenue     |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C404   To record contra-revenue                                     |
|          in the amount of revenue                                     |
|          accrued and establish a                                      |
|          custodial liability.                                         |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-C402.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5991                Accrued                            |
|                                    Collections                        |
|                                    for Others -                       |
|                                    Statement of                       |
|                                    Custodial                          |
|                                    Activity                           |
|                                                                       |
|                      Credit 2980                 Custodial Liability  |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C405   To record offset for the                                     |
|          amount accrued in a                                          |
|          General Fund receipt                                         |
|          account and to establish                                     |
|          a liability for                                              |
|          non-entity assets that                                       |
|          are not reported on the                                      |
|          Statement of Custodial                                       |
|          Activity or on the                                           |
|          custodial footnote.                                          |
|                                                                       |
|          **Comment:** To record                                       |
|          accrued contra revenue                                       |
|          that is reported on the                                      |
|          Statement of Custodial                                       |
|          Activity or on the                                           |
|          custodial footnote and to                                    |
|          establish custodial                                          |
|          liability, see                                               |
|          transaction USSGL                                            |
|          TC-C404. See USSGL                                           |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5994                Offset to                          |
|                                    Non-Entity                         |
|                                    Accrued                            |
|                                    Collections -                      |
|                                    Statement of                       |
|                                    Changes in Net                     |
|                                    Position                           |
|                                                                       |
|                      Credit 2                                         |
| 985                   Liability for Non-Entity Assets Not Reported on |
|                                                                       |
|                                   the Statement of Custodial Activity |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C406   To record receivables for                                    |
|          amounts advanced from the                                    |
|          financing fund or                                            |
|          liquidating fund to cover                                    |
|          escrow funds.                                                |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to guaranteed loans                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C408   To record in the                                             |
|          financing fund the                                           |
|          disbursement of direct                                       |
|          loans.                                                       |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1350                Loans                              |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C409   To record the                                                |
|          reclassification of                                          |
|          interest capitalized on a                                    |
|          loan.                                                        |
|                                                                       |
|          **Reference:** Direct                                        |
|          Loan Credit Reform                                           |
|          Guidance                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1350                Loans                              |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1340                Interest Receivable   |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C412   To record accrued                                            |
|          receivables for modified                                     |
|          direct loans moving from                                     |
|          the liquidating fund to                                      |
|          the financing fund                                           |
|          account.                                                     |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4285                Receivable                         |
|                                    From the                           |
|                                    Liquidating                        |
|                                    Fund                               |
|                                                                       |
|                      Cre                                              |
| dit 4070                 Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|                     Credit 1399                 Allowance for Subsidy |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C414   To record refund                                             |
|          receivables from                                             |
|          nonfederal sources for                                       |
|          assets or expenses that                                      |
|          do not create budgetary                                      |
|          resources until                                              |
|          collected.                                                   |
|                                                                       |
|          **Comment:** USSGL                                           |
|          TC-C136 records the                                          |
|          collection. USSGL account                                    |
|          6790 includes, but is not                                    |
|          limited to, vendor                                           |
|          overpayments and benefit                                     |
|          overpayments. Reverse                                        |
|          USSGL TCs G120, G122, and                                    |
|          G124 to adjust tracked                                       |
|          purchases.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                      Cre                                              |
| dit 1511                Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit                                           |
|  1512                Operating Materials and Supplies Held in Reserve |
|                                                 for Future Use        |
|                                                                       |
|                                                                       |
|  Credit 1522                Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|                  Credit 1525                Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|                Credit 1526                Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|                 Credit 1527                Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|   Credit 1561                Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|        Credit 1571                Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|          Credit 1572                Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|                     Credit 1591                Other Related Property |
|                                                                       |
|                      Credit 1711                Land and Land Rights  |
|                                                                       |
|                      Credit 1712                Improvements to Land  |
|                                                                       |
|                                                                       |
|                   Credit 1720                Construction-in-Progress |
|                                                                       |
|                                                                       |
|   Credit 1730                Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|            Credit 1740                Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                Equipment             |
|                                                                       |
|                                                                       |
|                 Credit 1810                Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                     Credit 1820                Leasehold Improvements |
|                                                                       |
|                      Credit 1830                Internal-Use Software |
|                                                                       |
|                                                                       |
|       Credit 1832                Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                    Credit 1840                Other Natural Resources |
|                                                                       |
|                      Cr                                               |
| edit 1890                Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                Other Assets          |
|                                                                       |
|                      Credit 6500                Cost of Goods Sold    |
|                                                                       |
|                      Credit                                           |
|  6790                Other Expenses Not Requiring Budgetary Resources |
|                                                                       |
|                      Credit 6900                Nonproduction Costs   |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C416   To record accrued revenue                                    |
|          from Federal sources                                         |
|          other than for                                               |
|          reimbursables,                                               |
|          non-revolving trust and                                      |
|          special funds, custodial                                     |
|          activity and interest on                                     |
|          Treasury securities.                                         |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4283                Interest                           |
|                                    Receivable From                    |
|                                    Treasury                           |
|                                                                       |
|          Debit 4287                Other Federal                      |
|                                    Receivables                        |
|                                                                       |
|                      Credit                                           |
|  4070                    Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1320                Employment                         |
|                                    Benefit                            |
|                                    Contributions                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1360                Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|                                                                       |
|               Credit 5310                    Interest Revenue - Other |
|                                                                       |
|                      Credit 5                                         |
| 312                    Interest Revenue - Loans Receivable/Uninvested |
|                                                     Funds             |
|                                                                       |
|                      Credit 5320                                      |
|                     Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|                Credit 5400                    Benefit Program Revenue |
|                                                                       |
|                      Credit 5900                    Other Revenue     |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C418   To record interest                                           |
|          receivable on securities.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|             Credit 5311                Interest Revenue - Investments |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C420   To record accrued revenue                                    |
|          or other financing                                           |
|          sources without budgetary                                    |
|          impact.                                                      |
|                                                                       |
|          **Comment:** Receivables                                     |
|          from non-Federal sources                                     |
|          are not budgetary                                            |
|          resources until                                              |
|          collected. For Federal                                       |
|          and non-Federal                                              |
|          receivables reported in a                                    |
|          General Fund receipt                                         |
|          account, also post USSGL                                     |
|          TC-C405. See USSGL                                           |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1320                Employment                         |
|                                    Benefit                            |
|                                    Contributions                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1360                Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|                                                                       |
|                Credit 5100                    Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|         Credit 5200                    Revenue From Services Provided |
|                                                                       |
|                                                                       |
|               Credit 5310                    Interest Revenue - Other |
|                                                                       |
|                                                                       |
|         Credit 5311                    Interest Revenue - Investments |
|                                                                       |
|                      Credit 5                                         |
| 312                    Interest Revenue - Loans Receivable/Uninvested |
|                                                     Funds             |
|                                                                       |
|                      Credit 5320                                      |
|                     Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|                Credit 5400                    Benefit Program Revenue |
|                                                                       |
|                      C                                                |
| redit 5500                    Insurance and Guarantee Premium Revenue |
|                                                                       |
|                                                                       |
|  Credit 5600                    Donated Revenue - Financial Resources |
|                                                                       |
|                      Credit                                           |
| 5775                    Nonbudgetary Financing Sources Transferred In |
|                                                                       |
|                      Credit 5900                    Other Revenue     |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C422   To record accrued revenue                                    |
|          from Federal or                                              |
|          non-Federal sources for                                      |
|          non-revolving trust funds                                    |
|          and special funds.                                           |
|                                                                       |
|          **Comment:** These are                                       |
|          not budgetary resources                                      |
|          until collected.                                             |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Unavailable Special Fund                                     |
|          Receipt Account Transfers                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1320                Employment                         |
|                                    Benefit                            |
|                                    Contributions                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1360                Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|                                                                       |
|         Credit 5200                    Revenue From Services Provided |
|                                                                       |
|                                                                       |
|               Credit 5310                    Interest Revenue - Other |
|                                                                       |
|                                                                       |
|         Credit 5311                    Interest Revenue - Investments |
|                                                                       |
|                      Credit 5                                         |
| 312                    Interest Revenue - Loans Receivable/Uninvested |
|                                                     Funds             |
|                                                                       |
|                      Credit 5320                                      |
|                     Penalties, Fines, and Administrative Fees Revenue |
|                                                                       |
|                                                                       |
|                Credit 5400                    Benefit Program Revenue |
|                                                                       |
|                      C                                                |
| redit 5500                    Insurance and Guarantee Premium Revenue |
|                                                                       |
|                      Credit 5                                         |
| 820                    Tax Revenue Accrual Adjustment - Not Otherwise |
|                                                     Classified        |
|                                                                       |
|                      Credi                                            |
| t 5821                    Tax Revenue Accrual Adjustment - Individual |
|                                                                       |
|                      Cred                                             |
| it 5822                    Tax Revenue Accrual Adjustment - Corporate |
|                                                                       |
|                      Credit                                           |
| 5823                    Tax Revenue Accrual Adjustment - Unemployment |
|                                                                       |
|                      C                                                |
| redit 5824                    Tax Revenue Accrual Adjustment - Excise |
|                                                                       |
|                      Credit 582                                       |
| 5                    Tax Revenue Accrual Adjustment - Estate and Gift |
|                                                                       |
|                      Cr                                               |
| edit 5826                    Tax Revenue Accrual Adjustment - Customs |
|                                                                       |
|                      Credit 5900                    Other Revenue     |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C424   To record establishment                                      |
|          of current-period                                            |
|          earnings on income                                           |
|          received in advance.                                         |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-B602 for collection                                       |
|          entry.                                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2320                Other                              |
|                                    Deferred                           |
|                                    Revenue                            |
|                                                                       |
|                      Credit 5100              Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|               Credit 5200              Revenue From Services Provided |
|                                                                       |
|                                                                       |
|      Credit 5500              Insurance and Guarantee Premium Revenue |
|                                                                       |
|                      Credit 5900              Other Revenue           |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C426   To record earned revenue                                     |
|          in a trust or special                                        |
|          fund Treasury                                                |
|          Appropriation Fund Symbol                                    |
|          that was previously                                          |
|          collected in advance.                                        |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C114 for collection                                       |
|          entry.                                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2320                Other                              |
|                                    Deferred                           |
|                                    Revenue                            |
|                                                                       |
|                      Credit 5100              Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|               Credit 5200              Revenue From Services Provided |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C428   To record loans and                                          |
|          interest receivable from                                     |
|          non-Federal sources for                                      |
|          defaulted guaranteed                                         |
|          loans. Do not consider as                                    |
|          a budgetary resource                                         |
|          until collected.                                             |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to activity for                                              |
|          guaranteed loans.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1350                Loans                              |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1399                Allowance for Subsidy |
|                                                                       |
|                                                                       |
|                   Credit 2180                Loan Guarantee Liability |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C430   To record an old motor                                       |
|          vehicle that was traded                                      |
|          in for a new motor                                           |
|          vehicle using the direct                                     |
|          method.                                                      |
|                                                                       |
|          **Comment:** This entry                                      |
|          is to show a trade-in                                        |
|          only. An entry for                                           |
|          indirect cost is not                                         |
|          included. This is the way                                    |
|          the Department of Defense                                    |
|          accounts for repairable                                      |
|          items involving                                              |
|          trade-ins. Accounts                                          |
|          receivable represents the                                    |
|          cash amount the vehicle                                      |
|          procurer will receive                                        |
|          from the customer.                                           |
|          Inventory held for repair                                    |
|          represents the value of                                      |
|          an asset after it is                                         |
|          repaired (value of a                                         |
|          similar new asset). Other                                    |
|          financing source                                             |
|          represents fair market                                       |
|          value of the old vehicle.                                    |
|          Other financing source                                       |
|          was used instead of                                          |
|          revenue from goods sold                                      |
|          due to a trade-in, which                                     |
|          is not a budgetary                                           |
|          resource. Inventory                                          |
|          allowance represents the                                     |
|          estimated repair cost of                                     |
|          the damaged vehicle.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4251                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Receivable                         |
|                                                                       |
|                      Cr                                               |
| edit 4221                    Unfilled Customer Orders Without Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1523                Inventory Held                     |
|                                    for Repair                         |
|                                                                       |
|                                                                       |
|                  Credit 1529                    Inventory - Allowance |
|                                                                       |
|                                                                       |
|                Credit 5100                    Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|                Credit 5790                    Other Financing Sources |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C432   To record loans other                                        |
|          than credit reform.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1350                Loans                              |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C435   To record the accrual of                                     |
|          interest revenue                                             |
|          associated with USSGL                                        |
|          account 2985 that is to                                      |
|          be collected by the                                          |
|          Bureau of the Public Debt                                    |
|          and deposited directly                                       |
|          into a Treasury Account                                      |
|          Symbol that does not have                                    |
|          budget authority.                                            |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-C437 for the                                        |
|          liability for non-entity                                     |
|          assets not reported on                                       |
|          the Statement of                                             |
|          Custodial Activity.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|                      Cred                                             |
| it 5312                Interest Revenue - Loans Receivable/Uninvested |
|                                                 Funds                 |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C437   To record the portion of                                     |
|          the liability for                                            |
|          non-entity assets not                                        |
|          reported on the Statement                                    |
|          of Custodial Activity                                        |
|          related to the accrual of                                    |
|          interest revenue that is                                     |
|          to be collected by the                                       |
|          Bureau of the Public Debt                                    |
|          and deposited directly                                       |
|          into a Treasury Account                                      |
|          Symbol that does not have                                    |
|          budget authority.                                            |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-C435 for the                                        |
|          accrual of the interest                                      |
|          revenue associated with                                      |
|          USSGL account 2985.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7500                Distribution                       |
|                                    of Income -                        |
|                                    Dividend                           |
|                                                                       |
|                      Credit                                           |
| 2985                  Liability for Non-Entity Assets Not Reported on |
|                                                                       |
|                                   the Statement of Custodial Activity |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C438   To record subsidy                                            |
|          receivable and the                                           |
|          related interest, in the                                     |
|          financing account, for an                                    |
|          upward reestimate.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1399                Allowance for Subsidy |
|                                                                       |
|                                                                       |
|                   Credit 2180                Loan Guarantee Liability |
|                                                                       |
|                                                                       |
|                   Credit 5310                Interest Revenue - Other |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C440   To record unfunded                                           |
|          (borrowed) foreign                                           |
|          currency from the Foreign                                    |
|          Currency Account Symbol                                      |
|          (X7000 series) by a                                          |
|          disbursing officer.                                          |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have foreign                                            |
|          currency account symbols                                     |
|          (X7000 series) will make                                     |
|          this entry.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for X7000                                         |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1200                Foreign Currency      |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C444   To record capitalized                                        |
|          loan interest receivable                                     |
|          on non-credit reform                                         |
|          loans for interest                                           |
|          receivable amounts                                           |
|          previously accrued.                                          |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-C435 for the                                        |
|          initial accrual and USSGL                                    |
|          TC-C149 for the                                              |
|          collection of the                                            |
|          accrual.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1351                Capitalized                        |
|                                    Loan Interest                      |
|                                    Receivable -                       |
|                                    Non-Credit                         |
|                                    Reform                             |
|                                                                       |
|                      Credit 1340                  Interest Receivable |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### COLLECTIONS AND                                        |   |   |
| ### C |  RECEIVABLES - Asset Sale and Disposition (Gains and Losses) |   |   |
| 600 - |                                                              |   |   |
|  C799 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C602   To record the sale of                                        |
|          Federal securities                                           |
|          purchased at a premium.                                      |
|          The sale results in a                                        |
|          gain.                                                        |
|                                                                       |
|          **Comment:** At the time                                     |
|          of sale, make an entry to                                    |
|          amortize the premium to                                      |
|          the point of sale. See                                       |
|          USSGL TC-E117 for                                            |
|          amortization entry.                                          |
|          Special and trust funds                                      |
|          use USSGL account 4114.                                      |
|          If budgetary resources                                       |
|          were previously                                              |
|          anticipated, revolving                                       |
|          funds credit USSGL                                           |
|          account 4070 and special                                     |
|          and trust funds credit                                       |
|          USSGL account 4120. Also                                     |
|          post USSGL TC-A122 if                                        |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|          Debit 4273                Interest                           |
|                                    Collected From                     |
|                                    Treasury                           |
|                                                                       |
|                      Cred                                             |
| it 4070                  Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|  Credit 4120                  Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1613                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1623                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|                      Credit 16                                        |
| 10                  Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 16                                        |
| 12                  Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 2                  Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|                                                                       |
|                                                                       |
|      Credit 7111                  Gains on Disposition of Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C604   To record the sale of                                        |
|          Federal securities                                           |
|          purchased at a premium.                                      |
|          The sale results in a                                        |
|          loss.                                                        |
|                                                                       |
|          **Comment:** At the time                                     |
|          of sale, make an entry to                                    |
|          amortize the premium to                                      |
|          the point of sale. See                                       |
|          USSGL TC-E117 for                                            |
|          amortization entry.                                          |
|          Special and trust funds                                      |
|          use USSGL account 4114.                                      |
|          If budgetary resources                                       |
|          were previously                                              |
|          anticipated, revolving                                       |
|          funds debit USSGL account                                    |
|          4070 and special and                                         |
|          trust funds debit USSGL                                      |
|          account 4120. Reverse                                        |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4070                Anticipated                        |
|                                    Collections From                   |
|                                    Federal Sources                    |
|                                                                       |
|          Debit 4120                Appropriations                     |
|                                    Anticipated -                      |
|                                    Indefinite                         |
|                                                                       |
|          Debit 4394                Receipts                           |
|                                    Unavailable for                    |
|                                    Obligation Upon                    |
|                                    Collection                         |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credi                                            |
| t 4114                    Appropriated Trust or Special Fund Receipts |
|                                                                       |
|                                                                       |
|       Credit 4273                    Interest Collected From Treasury |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1613                Amortization of                    |
|                                    Discount and                       |
|                                    Premium on U.S.                    |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1623                Amortization of                    |
|                                    Discount and                       |
|                                    Premium on                         |
|                                    Securities Other                   |
|                                    Than the Bureau                    |
|                                    of the Public                      |
|                                    Debt Securities                    |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 1610                                      |
|                     Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1612                                      |
|                     Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit 1620                                      |
|                    Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1622                                      |
|                    Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C606   To record the sale of                                        |
|          Federal securities                                           |
|          purchased at a discount.                                     |
|          The sale results in a                                        |
|          gain.                                                        |
|                                                                       |
|          **Comment:** At the time                                     |
|          of sale, an entry is made                                    |
|          to amortize the discount                                     |
|          to the point of sale. See                                    |
|          USSGL TC-E117 for                                            |
|          amortization entry.                                          |
|          Special and trust funds                                      |
|          use USSGL account 4114.                                      |
|          If budgetary resources                                       |
|          were previously                                              |
|          anticipated, revolving                                       |
|          funds credit USSGL                                           |
|          account 4070 and special                                     |
|          and trust funds credit                                       |
|          USSGL account 4120. Also                                     |
|          post USSGL TC-A122 if                                        |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or TC-A123 if                                    |
|          authority was previously                                     |
|          anticipated in programs                                      |
|          exempt from                                                  |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|          Debit 4273                Interest                           |
|                                    Collected From                     |
|                                    Treasury                           |
|                                                                       |
|                      Cred                                             |
| it 4070                  Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|  Credit 4120                  Appropriations Anticipated - Indefinite |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Credit 4510                  Apportionments      |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1611                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|                      Credit 16                                        |
| 10                  Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Cred                                             |
| it 1613                  Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                   Public Debt         |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 3                  Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                   Securities          |
|                                                                       |
|                                                                       |
|      Credit 7111                  Gains on Disposition of Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C608   To record the sale of                                        |
|          Federal securities                                           |
|          purchased at a discount.                                     |
|          The sale results in a                                        |
|          loss.                                                        |
|                                                                       |
|          **Comment:** At the time                                     |
|          of sale, an entry is made                                    |
|          to amortize the discount                                     |
|          to the point of sale. See                                    |
|          USSGL TC-E117 for                                            |
|          amortization entry.                                          |
|          Special and trust funds                                      |
|          use USSGL account 4114.                                      |
|          If budgetary resources                                       |
|          were previously                                              |
|          anticipated, revolving                                       |
|          funds debit USSGL account                                    |
|          4070 and special and                                         |
|          trust funds debit USSGL                                      |
|          account 4120. Reverse                                        |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II, Investments in                                     |
|          Treasury and Agency                                          |
|          Securities                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4070                Anticipated                        |
|                                    Collections From                   |
|                                    Federal Sources                    |
|                                                                       |
|          Debit 4120                Appropriations                     |
|                                    Anticipated -                      |
|                                    Indefinite                         |
|                                                                       |
|          Debit 4394                Receipts                           |
|                                    Unavailable for                    |
|                                    Obligation Upon                    |
|                                    Collection                         |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Credi                                            |
| t 4114                    Appropriated Trust or Special Fund Receipts |
|                                                                       |
|                                                                       |
|       Credit 4273                    Interest Collected From Treasury |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1611                Discount on U.S.                   |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities Other                   |
|                                    Than the Bureau                    |
|                                    of the Public                      |
|                                    Debt Securities                    |
|                                                                       |
|          Debit 1631                Discount on U.S.                   |
|                                    Treasury Zero                      |
|                                    Coupon Bonds                       |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 1610                                      |
|                     Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
|  1613                    Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                     Public Debt       |
|                                                                       |
|                      Credit 1620                                      |
|                    Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1623                                      |
|                    Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                     Securities        |
|                                                                       |
|                      Credit 1                                         |
| 630                    Investments in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                               Issued by the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1                                         |
| 633                    Amortization of Discount on U.S. Treasury Zero |
|                                                                       |
|                       Coupon Bonds Issued by the Bureau of the Public |
|                                                     Debt              |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C610   To record the sale or                                        |
|          disposition of personal                                      |
|          property collected for                                       |
|          replacement property.                                        |
|                                                                       |
|          **Comment:** Sales                                           |
|          proceeds on disposed                                         |
|          personal property                                            |
|          collected for a                                              |
|          replacement property will                                    |
|          have no budgetary entry                                      |
|          until the obligation is                                      |
|          subsequently incurred for                                    |
|          the replacement property.                                    |
|          In most cases, the                                           |
|          proceeds will only be                                        |
|          available for acquisition                                    |
|          of the replacement                                           |
|          property in the fiscal                                       |
|          year that the old                                            |
|          property was sold, then                                      |
|          for 1 fiscal year                                            |
|          thereafter. This entry                                       |
|          may not be applicable to                                     |
|          some agencies that have                                      |
|          specific language in                                         |
|          their legislation that                                       |
|          allows them to keep the                                      |
|          proceeds beyond 2 years.                                     |
|          See USSGL implementation                                     |
|          guidance, \"Disposition                                      |
|          of Personal Property\" on                                    |
|          the USSGL Web site. Also                                     |
|          review CFR 41, chapter                                       |
|          101 and GAO\'s Policy and                                    |
|          Procedure Manual, dated                                      |
|          May 1993, pages 7.5-8.9.                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1759                Accumulated                        |
|                                    Depreciation                       |
|                                    on Equipment                       |
|                                                                       |
|          Debit 1819                Accumulated                        |
|                                    Depreciation                       |
|                                    on Assets                          |
|                                    Under Capital                      |
|                                    Lease                              |
|                                                                       |
|          Debit 1829                Accumulated                        |
|                                    Amortization                       |
|                                    on Leasehold                       |
|                                    Improvements                       |
|                                                                       |
|          Debit 1839                Accumulated                        |
|                                    Amortization                       |
|                                    on                                 |
|                                    Internal-Use                       |
|                                    Software                           |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation                       |
|                                    on Other                           |
|                                    General                            |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Credit 1750                  Equipment           |
|                                                                       |
|                                                                       |
|               Credit 1810                  Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                   Credit 1820                  Leasehold Improvements |
|                                                                       |
|                                                                       |
|                    Credit 1830                  Internal-Use Software |
|                                                                       |
|                                                                       |
|     Credit 1832                  Internal-Use Software in Development |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                                                                       |
|   Credit 7110                  Gains on Disposition of Assets - Other |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C612   To record the loss (or                                       |
|          gain) from sale of                                           |
|          foreclosed property                                          |
|          without recourse.                                            |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to guaranteed loans.                                         |
|          Credit USSGL account 1399                                    |
|          if there is a gain. Any                                      |
|          gain or loss is borne by                                     |
|          the Federal Government.                                      |
|          Also post USSGL TC-A122                                      |
|          if authority was                                             |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4265                Actual                             |
|                                    Collections                        |
|                                    From Sale of                       |
|                                    Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit                                           |
| 4060                 Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1399                Allowance for                      |
|                                    Subsidy                            |
|                                                                       |
|                      Credit 1551                 Foreclosed Property  |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C614   To record the gain on                                        |
|          property sold with                                           |
|          recourse.                                                    |
|                                                                       |
|          **Comment:** Excess of                                       |
|          costs over sales proceeds                                    |
|          are billed to the                                            |
|          borrower. Also post USSGL                                    |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide for                                      |
|          Foreclosed Property in                                       |
|          Federal Credit Programs                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4265                Actual                             |
|                                    Collections                        |
|                                    From Sale of                       |
|                                    Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit                                           |
| 4060                 Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|    Credit 4901                 Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 1340                 Interest Receivable  |
|                                                                       |
|                      Credit 1350                 Loans Receivable     |
|                                                                       |
|                      Credit 1551                 Foreclosed Property  |
|                                                                       |
|                      Credit 2110                 Accounts Payable     |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C616   To record the loss on                                        |
|          loan receivable from the                                     |
|          borrower on a sale with                                      |
|          recourse.                                                    |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4265                Actual                             |
|                                    Collections                        |
|                                    From Sale of                       |
|                                    Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit                                           |
| 4060                 Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1350                Loans                              |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1551                 Foreclosed Property  |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C618   To record the sale prior                                     |
|          to maturity of                                               |
|          investments in public                                        |
|          debt securities at a                                         |
|          discount and sold for a                                      |
|          gain or loss by the                                          |
|          revolving fund.                                              |
|                                                                       |
|          **Comment:** The                                             |
|          budgetary entry is the                                       |
|          amount of the gain on                                        |
|          sale, which would be                                         |
|          reversed if a loss is                                        |
|          realized. Also post USSGL                                    |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4273                Interest                           |
|                                    Collected                          |
|                                    From Treasury                      |
|                                                                       |
|                      Cre                                              |
| dit 4070                 Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1611                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1631                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition                        |
|                                    of                                 |
|                                    Investments                        |
|                                                                       |
|                      Credit 1                                         |
| 610                 Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Cre                                              |
| dit 1613                 Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                  Public Debt          |
|                                                                       |
|                      Credi                                            |
| t 1630                 Investments in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                               Issued by the Bureau of the Public Debt |
|                                                                       |
|                      Credi                                            |
| t 1633                 Amortization of Discount on U.S. Treasury Zero |
|                                                                       |
|                       Coupon Bonds Issued by the Bureau of the Public |
|                                                  Debt                 |
|                                                                       |
|                      Credit 1690                 Other Investments    |
|                                                                       |
|                                                                       |
|            Credit 5311                 Interest Revenue - Investments |
|                                                                       |
|                                                                       |
|       Credit 7111                 Gains on Disposition of Investments |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C620   To record the sale prior                                     |
|          to maturity of                                               |
|          investments in public                                        |
|          debt securities purchased                                    |
|          at par or a premium and                                      |
|          sold for a loss or gain                                      |
|          by the revolving fund.                                       |
|                                                                       |
|          **Comment:** The                                             |
|          budgetary entry equals                                       |
|          the amount of loss on the                                    |
|          sale, which would be                                         |
|          reversed if a gain is                                        |
|          realized. Reverse USSGL                                      |
|          TC-E117 to amortize the                                      |
|          premium to the point of                                      |
|          sale. Reverse USSGL                                          |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or a                                         |
|          reversal of USSGL TC-A123                                    |
|          if authority was                                             |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4070                Anticipated                        |
|                                    Collections                        |
|                                    From Federal                       |
|                                    Sources                            |
|                                                                       |
|                                                                       |
|         Credit 4273                  Interest Collected From Treasury |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1613                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 16                                        |
| 10                  Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 16                                        |
| 12                  Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                                                                       |
|      Credit 7111                  Gains on Disposition of Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C622   To record the sale prior                                     |
|          to maturity of                                               |
|          investments in securities                                    |
|          (other than those issued                                     |
|          by the Bureau of the                                         |
|          Public Debt) purchased at                                    |
|          a discount and sold for a                                    |
|          gain or loss by the                                          |
|          special or non-revolving                                     |
|          trust fund.                                                  |
|                                                                       |
|          **Comment:** The                                             |
|          budgetary entry is the                                       |
|          amount of a gain on the                                      |
|          sale, which would be                                         |
|          reversed if a loss was                                       |
|          realized.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 3                  Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                   Securities          |
|                                                                       |
|                      Credit 1690                  Other Investments   |
|                                                                       |
|                                                                       |
|      Credit 7111                  Gains on Disposition of Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C624   To record the sale prior                                     |
|          to maturity of                                               |
|          investments in securities                                    |
|          (other than those issued                                     |
|          by the Bureau of the                                         |
|          Public Debt) purchased at                                    |
|          par or premium and sold                                      |
|          for a gain or loss by the                                    |
|          special or non-revolving                                     |
|          trust fund.                                                  |
|                                                                       |
|          **Comment:** The                                             |
|          budgetary entry is the                                       |
|          amount of a gain on the                                      |
|          sale, which would be                                         |
|          reversed if a loss was                                       |
|          realized.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1623                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 2                  Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|                                                                       |
|                      Credit 1690                  Other Investments   |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|                                                                       |
|                                                                       |
|      Credit 7111                  Gains on Disposition of Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C626   To record cash collected                                     |
|          from a loss or a gain                                        |
|          from the sale of excess,                                     |
|          obsolete, and                                                |
|          unserviceable assets.                                        |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned or USSGL                                         |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment. This                                          |
|          transaction assumes that                                     |
|          budgetary resource is                                        |
|          recognized for the                                           |
|          proceeds of a sale.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Personal                                      |
|          Property                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                      Credit 40                                        |
| 60                   Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Cre                                              |
| dit 1513                   Operating Materials and Supplies - Excess, |
|                                                                       |
|                                           Obsolete, and Unserviceable |
|                                                                       |
|                      Credit 1                                         |
| 524                   Inventory - Excess, Obsolete, and Unserviceable |
|                                                                       |
|                                                                       |
|  Credit 7110                   Gains on Disposition of Assets - Other |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C628   To record cash collected                                     |
|          from a loss or a gain                                        |
|          from the sale of                                             |
|          foreclosed property.                                         |
|                                                                       |
|          **Comment:** Use only for                                    |
|          pre-Credit Reform. This                                      |
|          transaction assumes that                                     |
|          budgetary resource is                                        |
|          recognized for the                                           |
|          proceeds of a sale.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide for                                      |
|          Foreclosed Property in                                       |
|          Federal Credit Programs                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4265                Actual                             |
|                                    Collections                        |
|                                    From Sale of                       |
|                                    Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit                                           |
| 4060                 Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition                        |
|                                    of Assets -                        |
|                                    Other                              |
|                                                                       |
|                      Credit 1551                 Foreclosed Property  |
|                                                                       |
|                                                                       |
|    Credit 7110                 Gains on Disposition of Assets - Other |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C630   To record the sale of                                        |
|          stockpile materials.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 6500                Cost of Goods                      |
|                                    Sold                               |
|                                                                       |
|                                                                       |
|       Credit 1572                   Stockpile Materials Held for Sale |
|                                                                       |
|                      Credit 5900                   Other Revenue      |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C632   To record stockpile                                          |
|          materials sold at a gain.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|       Credit 1572                   Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|  Credit 7110                   Gains on Disposition of Assets - Other |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C634   To record stockpile                                          |
|          materials sold at a loss.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                                                                       |
|                 Credit 4450                   Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                                                                       |
|       Credit 1572                   Stockpile Materials Held for Sale |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C636   To record the collection                                     |
|          of sale proceeds from                                        |
|          forfeited personal                                           |
|          property sold.                                               |
|                                                                       |
|          **Comment:** Reverse                                         |
|          USSGL TC-B432.                                               |
|                                                                       |
|          **Reference:** For                                           |
|          special fund transaction,                                    |
|          see USSGL implementation                                     |
|          guidance; Receipts Not                                       |
|          Available for Obligation                                     |
|          Upon Collection. For                                         |
|          seized assets, see USSGL                                     |
|          implementation guidance;                                     |
|          Accounting for Inventory                                     |
|          and Related Property                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credit 5900                  Other Revenue       |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C638   To record the sale of                                        |
|          forfeited property.                                          |
|                                                                       |
|          **Comment:** Includes                                        |
|          activity for forfeited                                       |
|          property sold that had a                                     |
|          third-party lien in which                                    |
|          the buyer pays the lien                                      |
|          holder.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"; Seized Assets                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|             Credit 1541              Forfeited Property Held for Sale |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C640   To record the proceeds                                       |
|          from commodities sold.                                       |
|                                                                       |
|          **Comment:** For cost of                                     |
|          goods sold, see USSGL                                        |
|          TC-E408. Also post USSGL                                     |
|          TC-A122 if authority was                                     |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if authority was                                     |
|          previously anticipated in                                    |
|          programs exempt from                                         |
|          apportionment.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|                      Credit 40                                        |
| 60                   Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Cred                                             |
| it 4620                   Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                 Credit 5100                   Revenue From Goods Sold |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C642   To record a loss on the                                      |
|          sale of commodities.                                         |
|                                                                       |
|          **Comment:** For cost of                                     |
|          goods sold, see USSGL                                        |
|          TC-E408.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|                      C                                                |
| redit 1561                   Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C644   To record a receivable                                       |
|          from a non-Federal entity                                    |
|          for the sale or                                              |
|          disposition of assets                                        |
|          other than personal                                          |
|          properties and                                               |
|          investments.                                                 |
|                                                                       |
|          **Comment:** For cost of                                     |
|          goods sold, see USSGL                                        |
|          TC-E408.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1519                Operating                          |
|                                    Materials and                      |
|                                    Supplies -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|          Debit 1599                Other Related                      |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 1819                Accumulated                        |
|                                    Depreciation on                    |
|                                    Assets Under                       |
|                                    Capital Lease                      |
|                                                                       |
|          Debit 1829                Accumulated                        |
|                                    Amortization on                    |
|                                    Leasehold                          |
|                                    Improvements                       |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other General                      |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Credit                                           |
|  1511                   Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|          Credit 1521                   Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|               Credit 1525                   Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|             Credit 1526                   Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|              Credit 1527                   Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|        Credit 1541                   Forfeited Property Held for Sale |
|                                                                       |
|                      C                                                |
| redit 1561                   Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|                  Credit 1591                   Other Related Property |
|                                                                       |
|                                                                       |
|                    Credit 1711                   Land and Land Rights |
|                                                                       |
|                                                                       |
|                    Credit 1712                   Improvements to Land |
|                                                                       |
|                                                                       |
|                Credit 1720                   Construction-in-Progress |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                                                                       |
|              Credit 1810                   Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                  Credit 1820                   Leasehold Improvements |
|                                                                       |
|                      Credi                                            |
| t 1890                   Other General Property, Plant, and Equipment |
|                                                                       |
|                                                                       |
|                 Credit 5100                   Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|  Credit 7110                   Gains on Disposition of Assets - Other |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C646   To record the sale or                                        |
|          disposition of assets                                        |
|          other than personal                                          |
|          properties and                                               |
|          investments.                                                 |
|                                                                       |
|          **Comment:** For cost of                                     |
|          goods sold, see USSGL                                        |
|          TC-E408. If a receivable                                     |
|          had been previously                                          |
|          established, see USSGL                                       |
|          TC-C648.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4266                Other Actual                       |
|                                    Business-Type                      |
|                                    Collections                        |
|                                    From                               |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|          Debit 4277                Other Actual                       |
|                                    Collections -                      |
|                                    Federal                            |
|                                                                       |
|                      Credit 40                                        |
| 60                   Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Credi                                            |
| t 4070                   Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|          Debit 1599                Other Related                      |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Credit                                           |
|  1511                   Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|          Credit 1521                   Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|               Credit 1525                   Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|             Credit 1526                   Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|              Credit 1527                   Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|        Credit 1541                   Forfeited Property Held for Sale |
|                                                                       |
|                      C                                                |
| redit 1561                   Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|                  Credit 1591                   Other Related Property |
|                                                                       |
|                                                                       |
|                    Credit 1711                   Land and Land Rights |
|                                                                       |
|                                                                       |
|                    Credit 1712                   Improvements to Land |
|                                                                       |
|                                                                       |
|                Credit 1720                   Construction-in-Progress |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                                                                       |
|                 Credit 5100                   Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|  Credit 7110                   Gains on Disposition of Assets - Other |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C647   To record the liquidation                                    |
|          of receivables from other                                    |
|          Federal entity for the                                       |
|          sale or disposition of                                       |
|          assets other personal                                        |
|          properties and                                               |
|          investments.                                                 |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C648 for the                                              |
|          establishment of the                                         |
|          receivable.                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4277                Other Actual                       |
|                                    Collections -                      |
|                                    Federal                            |
|                                                                       |
|                                                                       |
|               Credit 4287                   Other Federal Receivables |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                                                                       |
|                     Credit 1310                   Accounts Receivable |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C648   To record a receivable                                       |
|          from another Federal                                         |
|          entity for the sale or                                       |
|          disposition of assets                                        |
|          other than personal                                          |
|          properties and                                               |
|          investments.                                                 |
|                                                                       |
|          **Comment:** For cost of                                     |
|          goods sold, see USSGL                                        |
|          TC-E408. For the                                             |
|          liquidation of the                                           |
|          receivable, see USSGL                                        |
|          TC-C647.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4287                Other Federal                      |
|                                    Receivables                        |
|                                                                       |
|                      Credi                                            |
| t 4070                   Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1519                Operating                          |
|                                    Materials and                      |
|                                    Supplies -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|          Debit 1599                Other Related                      |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 1819                Accumulated                        |
|                                    Depreciation on                    |
|                                    Assets Under                       |
|                                    Capital Lease                      |
|                                                                       |
|          Debit 1829                Accumulated                        |
|                                    Amortization on                    |
|                                    Leasehold                          |
|                                    Improvements                       |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other General                      |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Credit                                           |
|  1511                   Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|          Credit 1521                   Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|               Credit 1525                   Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|             Credit 1526                   Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|              Credit 1527                   Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|        Credit 1541                   Forfeited Property Held for Sale |
|                                                                       |
|                      C                                                |
| redit 1561                   Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|                  Credit 1591                   Other Related Property |
|                                                                       |
|                                                                       |
|                    Credit 1711                   Land and Land Rights |
|                                                                       |
|                                                                       |
|                    Credit 1712                   Improvements to Land |
|                                                                       |
|                                                                       |
|                Credit 1720                   Construction-in-Progress |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                                                                       |
|              Credit 1810                   Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                  Credit 1820                   Leasehold Improvements |
|                                                                       |
|                      Credi                                            |
| t 1890                   Other General Property, Plant, and Equipment |
|                                                                       |
|                                                                       |
|                 Credit 5100                   Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|  Credit 7110                   Gains on Disposition of Assets - Other |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C650   To record accounts                                           |
|          receivable and accrue                                        |
|          revenue from another                                         |
|          Federal entity that was                                      |
|          previously anticipated.                                      |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-A122 if                                             |
|          authority was previously                                     |
|          anticipated and                                              |
|          apportioned. See Federal                                     |
|          and non-Federal                                              |
|          exceptions as defined in                                     |
|          Office of Management and                                     |
|          Budget Circular No. A-11.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority from Offsetting                                    |
|          Collection with                                              |
|          Obligations Scenario                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4287                Other Federal                      |
|                                    Receivables                        |
|                                                                       |
|                      Cr                                               |
| edit 4210                 Anticipated Reimbursements and Other Income |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|                   Credit 5100                 Revenue From Goods Sold |
|                                                                       |
|                                                                       |
|            Credit 5200                 Revenue From Services Provided |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C750   To record, in a special                                      |
|          or non-revolving trust                                       |
|          fund, a redemption of                                        |
|          securities (other than                                       |
|          those issued by the                                          |
|          Bureau of the Public Debt                                    |
|          (BPD)) purchased at par                                      |
|          and sold without a gain                                      |
|          or loss where funds                                          |
|          remain in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          proceeds of this sale are                                    |
|          immediately reinvested,                                      |
|          do not record a budgetary                                    |
|          entry. If the proceeds of                                    |
|          this sale are not                                            |
|          immediately reinvested,                                      |
|          record a budgetary entry                                     |
|          equal to the proceeds.                                       |
|          See USSGL TC- B150 if                                        |
|          funds held by the public                                     |
|          in a non-TGA are returned                                    |
|          to fund balance with                                         |
|          Treasury in a TGA. An                                        |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C751   To record, in a revolving                                    |
|          or revolving trust fund,                                     |
|          a redemption of                                              |
|          securities (other than                                       |
|          those issued by the                                          |
|          Bureau of the Public Debt                                    |
|          (BPD)) purchased at par                                      |
|          and sold without a gain                                      |
|          or loss where funds                                          |
|          remain in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          proceeds of this sale are                                    |
|          immediately reinvested,                                      |
|          do not record a budgetary                                    |
|          entry. If the proceeds of                                    |
|          this sale are not                                            |
|          immediately reinvested,                                      |
|          record a budgetary entry                                     |
|          equal to the proceeds.                                       |
|          See USSGL TC- B150 if                                        |
|          funds held by the public                                     |
|          in a non-TGA are returned                                    |
|          to fund balance with                                         |
|          Treasury in a TGA. An                                        |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Paid Delivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C752   To record, in a special                                      |
|          or non-revolving trust                                       |
|          fund, the sale prior to                                      |
|          maturity of investments                                      |
|          in securities (other than                                    |
|          those issued by the                                          |
|          Bureau of the Public Debt                                    |
|          (BPD)) purchased at par                                      |
|          and sold for a gain.                                         |
|          Funds remain held by the                                     |
|          public in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          proceeds are immediately                                     |
|          reinvested, record a                                         |
|          budgetary entry equal to                                     |
|          only the gain. If the                                        |
|          proceeds are not                                             |
|          immediately reinvested,                                      |
|          record a budgetary entry                                     |
|          equal to the proceeds.                                       |
|          See USSGL TC- B150 if                                        |
|          funds held by the public                                     |
|          in a non-TGA are returned                                    |
|          to fund balance with                                         |
|          Treasury in a TGA. An                                        |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                                                                       |
|      Credit 7111                  Gains on Disposition of Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C753   To record, in a revolving                                    |
|          or revolving trust fund,                                     |
|          the sale prior to                                            |
|          maturity of investments                                      |
|          in securities (other than                                    |
|          those issued by the                                          |
|          Bureau of the Public Debt                                    |
|          (BPD)) purchased at par                                      |
|          and sold for a gain.                                         |
|          Funds remain held by the                                     |
|          public in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          proceeds are immediately                                     |
|          reinvested, record a                                         |
|          budgetary entry in USSGL                                     |
|          account 4252 equal to                                        |
|          only the gain. If the                                        |
|          proceeds are not                                             |
|          immediately reinvested,                                      |
|          record a budgetary entry                                     |
|          in USSGL account 4252                                        |
|          equal to the gain and                                        |
|          also a budgetary entry in                                    |
|          USSGL account 4972 equal                                     |
|          to the par value. See                                        |
|          USSGL TC- B150 if funds                                      |
|          held by the public in a                                      |
|          non-TGA are returned to                                      |
|          fund balance with                                            |
|          Treasury in a TGA. An                                        |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4252                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Collected                          |
|                                                                       |
|          Debit 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year Paid                    |
|                                    Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                      Credi                                            |
| t 4620                    Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|                      Credit 1620                                      |
|                    Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                                                                       |
|    Credit 7111                    Gains on Disposition of Investments |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C754   To record, in a special                                      |
|          or non-revolving trust                                       |
|          fund, the sale prior to                                      |
|          maturity of investments                                      |
|          in securities (other than                                    |
|          those issued by the                                          |
|          Bureau of the Public Debt                                    |
|          (BPD)) purchased at par                                      |
|          and sold for a loss.                                         |
|          Funds remain held by the                                     |
|          public in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          proceeds are immediately                                     |
|          reinvested, do not record                                    |
|          a budgetary entry. If the                                    |
|          proceeds are not                                             |
|          immediately reinvested,                                      |
|          record a budgetary entry                                     |
|          equal to the proceeds.                                       |
|          See USSGL TC- B150 if                                        |
|          funds held by the public                                     |
|          in a non-TGA are returned                                    |
|          to fund balance with                                         |
|          Treasury in a TGA. An                                        |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   C755   To record, in a revolving                                    |
|          or revolving trust fund,                                     |
|          the sale prior to                                            |
|          maturity of investments                                      |
|          in securities (other than                                    |
|          those issued by the                                          |
|          Bureau of the Public Debt                                    |
|          (BPD)) purchased at par                                      |
|          and sold for a loss.                                         |
|          Funds remain held by the                                     |
|          public in a non-Treasury                                     |
|          General Account (TGA).                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          proceeds are immediately                                     |
|          reinvested, do not record                                    |
|          the budgetary entry. If                                      |
|          the proceeds are not                                         |
|          immediately reinvested                                       |
|          record a budgetary entry                                     |
|          equal to the proceeds.                                       |
|          See USSGL TC- B150 if                                        |
|          funds held by the public                                     |
|          in a non-TGA are returned                                    |
|          to fund balance with                                         |
|          Treasury in a TGA. An                                        |
|          agency must have specific                                    |
|          legislative authority to                                     |
|          hold monies in a non-TGA                                     |
|          or non-BPD security. See                                     |
|          Treasury Financial                                           |
|          Manual, Volume I, Part 2,                                    |
|          Chapter 3400 Accounting                                      |
|          for and Reporting on Cash                                    |
|          and Investments Held                                         |
|          Outside of the U.S.                                          |
|          Treasury for additional                                      |
|          guidance, such as SF224                                      |
|          transactions.                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Paid Delivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1130                Funds Held by                      |
|                                    the Public                         |
|                                                                       |
|          Debit 7211                Losses on                          |
|                                    Disposition of                     |
|                                    Investments                        |
|                                                                       |
|                      Credit 162                                       |
| 0                  Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ADJUSTMENTS/                                           |   |   |
| ### D | WRITEOFFS/RECLASSIFICATION - Upward and Downward Adjustments |   |   |
| 100 - |                                                              |   |   |
|  D299 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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,                                        |
|          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                              |
|                                    Liabilities                        |
|                                    With Related                       |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|          Debit 2191                Employee                           |
|                                    Health Care                        |
|                                    Liability                          |
|                                    Incurred but                       |
|                                    Not Reported                       |
|                                                                       |
|                      Credi                                            |
| t 1511                  Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 1                                         |
| 512                  Operating Materials and Supplies Held in Reserve |
|                                                   for Future Use      |
|                                                                       |
|                                                                       |
|           Credit 1521                  Inventory Purchased for Resale |
|                                                                       |
|                      C                                                |
| redit 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 |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                  Other Assets        |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6500                  Cost of Goods Sold  |
|                                                                       |
|                      Credit 6900                  Nonproduction Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D104   To record a downward                                         |
|          adjustment to prior-year                                     |
|          paid delivered orders and                                    |
|          to collect a refund 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 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Paid Delivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                                                                       |
|           Credit 4650                  Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credi                                            |
| t 1511                  Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 1                                         |
| 512                  Operating Materials and Supplies Held in Reserve |
|                                                   for Future Use      |
|                                                                       |
|                      C                                                |
| redit 1522                  Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|                Credit 1525                  Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|               Credit 1527                  Inventory - Finished Goods |
|                                                                       |
|                                                                       |
| Credit 1561                  Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|      Credit 1571                  Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|        Credit 1572                  Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|                   Credit 1591                  Other Related Property |
|                                                                       |
|                                                                       |
|                     Credit 1711                  Land and Land Rights |
|                                                                       |
|                                                                       |
|                     Credit 1712                  Improvements to Land |
|                                                                       |
|                                                                       |
|                 Credit 1720                  Construction-in-Progress |
|                                                                       |
|                                                                       |
| Credit 1730                  Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|          Credit 1740                  Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                  Equipment           |
|                                                                       |
|                                                                       |
|               Credit 1810                  Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                   Credit 1820                  Leasehold Improvements |
|                                                                       |
|                                                                       |
|                    Credit 1830                  Internal-Use Software |
|                                                                       |
|                                                                       |
|     Credit 1832                  Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                  Credit 1840                  Other Natural Resources |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                  Other Assets        |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6500                  Cost of Goods Sold  |
|                                                                       |
|                      Credit 6900                  Nonproduction Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D106   To record an upward                                          |
|          adjustment of prior-year                                     |
|          unpaid 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, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|          Debit 6100                Operating Expenses/Program         |
|                                    Costs                              |
|                                                                       |
|          Debit 6500                Cost of Goods Sold                 |
|                                                                       |
|          Debit 6900                Nonproduction Costs                |
|                                                                       |
|                                                                       |
|             Credit 2110                              Accounts Payable |
|                                                                       |
|                                                                       |
|           Credit 2130                              Contract Holdbacks |
|                                                                       |
|                      Credit 2190                                      |
|                              Other Liabilities With Related Budgetary |
|                                                                       |
|                                                           Obligations |
|                                                                       |
|                      Credit 2191                                      |
|                       Employee Health Care Liability Incurred but Not |
|                                                                       |
|                                                              Reported |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D107   To record an 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.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide;                                            |
|          Prior-Period Adjustments                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned Authority            |
|                                                                       |
|          Debit 4620                Unobligated Funds Exempt           |
|                                    From Apportionment                 |
|                                                                       |
|                      Credit 4981                                      |
|                            Upward Adjustments of Prior-Year Delivered |
|                                                                       |
|                                          Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|          Debit 6100                Operating Expenses/Program         |
|                                    Costs                              |
|                                                                       |
|          Debit 6500                Cost of Goods Sold                 |
|                                                                       |
|          Debit 6900                Nonproduction Costs                |
|                                                                       |
|                                                                       |
|             Credit 2110                              Accounts Payable |
|                                                                       |
|                                                                       |
|           Credit 2130                              Contract Holdbacks |
|                                                                       |
|                      Credit 2190                                      |
|                              Other Liabilities With Related Budgetary |
|                                                                       |
|                                                           Obligations |
|                                                                       |
|                      Credit 2191                                      |
|                       Employee Health Care Liability Incurred but Not |
|                                                                       |
|                                                              Reported |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D108   To record a downward                                         |
|          adjustment to prior-year                                     |
|          paid delivered orders and                                    |
|          to collect a refund 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                                       |
|          account 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 4972                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Paid Delivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Refunds                            |
|                                    Collected                          |
|                                                                       |
|                      Credit 4                                         |
| 060                  Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Cred                                             |
| it 4070                  Anticipated Collections From Federal Sources |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      Credi                                            |
| t 1511                  Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 1                                         |
| 512                  Operating Materials and Supplies Held in Reserve |
|                                                   for Future Use      |
|                                                                       |
|                                                                       |
|           Credit 1521                  Inventory Purchased for Resale |
|                                                                       |
|                      C                                                |
| redit 1522                  Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|                Credit 1525                  Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|               Credit 1527                  Inventory - Finished Goods |
|                                                                       |
|                                                                       |
| Credit 1561                  Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|      Credit 1571                  Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|        Credit 1572                  Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|                   Credit 1591                  Other Related Property |
|                                                                       |
|                                                                       |
|                     Credit 1711                  Land and Land Rights |
|                                                                       |
|                                                                       |
|                     Credit 1712                  Improvements to Land |
|                                                                       |
|                                                                       |
|                 Credit 1720                  Construction-in-Progress |
|                                                                       |
|                                                                       |
| Credit 1730                  Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|          Credit 1740                  Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                  Equipment           |
|                                                                       |
|                                                                       |
|               Credit 1810                  Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                   Credit 1820                  Leasehold Improvements |
|                                                                       |
|                                                                       |
|                    Credit 1830                  Internal-Use Software |
|                                                                       |
|                                                                       |
|     Credit 1832                  Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                  Credit 1840                  Other Natural Resources |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                  Other Assets        |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6900                  Nonproduction Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D110   To record a downward                                         |
|          adjustment to prior-year                                     |
|          unpaid delivered orders                                      |
|          and to reduce the related                                    |
|          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                                       |
|          account 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 4                                         |
| 310                  Anticipated Recoveries of Prior-Year Obligations |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 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                       |
|                                                                       |
|                      Credi                                            |
| t 1511                  Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 1                                         |
| 512                  Operating Materials and Supplies Held in Reserve |
|                                                   for Future Use      |
|                                                                       |
|                      C                                                |
| redit 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 |
|                                                                       |
|                      Cred                                             |
| it 1890                  Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                  Other Assets        |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6900                  Nonproduction Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D112   To record a                                                  |
|          reclassification of                                          |
|          unfunded liability to                                        |
|          funded liability in the                                      |
|          financing account.                                           |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-D113.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|   Credit 4901                  Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2990                Other                              |
|                                    Liabilities                        |
|                                    Without                            |
|                                    Related                            |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|                                                                       |
| Credit 2190                  Other Liabilities With Related Budgetary |
|                                                   Obligations         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D113   To record the                                                |
|          reclassification                                             |
|          reestimated subsidy                                          |
|          expense from unfunded to                                     |
|          funded.                                                      |
|                                                                       |
|          **Comment:**                                                 |
|          Reclassification should                                      |
|          be recorded in the year                                      |
|          following the accrual of                                     |
|          the downward reestimate.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Basic Accounting and                                         |
|          Reporting for Direct Loan                                    |
|          Programs Without                                             |
|          Collateral in Federal                                        |
|          Credit Programs                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6800                Future                             |
|                                    Funded                             |
|                                    Expenses                           |
|                                                                       |
|                                                                       |
|                Credit 6199              Adjustment to Subsidy Expense |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D114   To record an upward                                          |
|          adjustment of prior-year                                     |
|          unpaid undelivered orders                                    |
|          when the adjustment is                                       |
|          not recorded as a                                            |
|          prior-period adjustment                                      |
|          (USSGL account 7400 or                                       |
|          7401).                                                       |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later. The                                     |
|          goods, services, or                                          |
|          invoices have not been                                       |
|          received. If funded by a                                     |
|          direct appropriation,                                        |
|          also post USSGL TC-B134.                                     |
|          See USSGL TC-B402 when                                       |
|          needed to establish a                                        |
|          payable and to reflect it                                    |
|          as delivered. 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 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credi                                            |
| t 4881                   Upward Adjustments of Prior-Year Undelivered |
|                                                                       |
|                                          Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D120   To record a downward                                         |
|          adjustment to unpaid                                         |
|          prior-year undelivered                                       |
|          orders.                                                      |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later. The                                     |
|          goods, services, or                                          |
|          invoices have not been                                       |
|          received. Record USSGL                                       |
|          account 4650 if the                                          |
|          authority has expired.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Upward and Downward                                          |
|          Adjustments to Expired                                       |
|          Appropriations                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4871                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Unpaid                             |
|                                    Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Recoveries                         |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|           Credit 4650                  Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D122   To record an upward                                          |
|          adjustment to                                                |
|          prepaid/advanced                                             |
|          prior-year undelivered                                       |
|          orders.                                                      |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later. The                                     |
|          invoice has been paid,                                       |
|          but goods and services                                       |
|          have not been received.                                      |
|          Record USSGL account 4650                                    |
|          if the authority has                                         |
|          expired.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Upward and Downward                                          |
|          Adjustments to Expired                                       |
|          Appropriations                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credi                                            |
| t 4882                   Upward Adjustments of Prior-Year Undelivered |
|                                                                       |
|                                Orders - Obligations, Prepaid/Advanced |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1410                Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D126   To record an upward                                          |
|          adjustment to prior-year                                     |
|          paid delivered orders.                                       |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later. A                                       |
|          corrected invoice was                                        |
|          received and paid for                                        |
|          goods and services                                           |
|          previously received and                                      |
|          paid. Also post USSGL                                        |
|          TC-B134. Record USSGL                                        |
|          account 4650 if the                                          |
|          authority has expired.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Upward and Downward                                          |
|          Adjustments to Expired                                       |
|          Appropriations                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired Authority                  |
|                                                                       |
|                      Credit                                           |
|  4982                      Upward Adjustments of Prior-Year Delivered |
|                                                                       |
|                                            Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D128   To record a downward                                         |
|          adjustment to prior-year                                     |
|          paid delivered orders                                        |
|          with no refund collected.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Upward and Downward                                          |
|          Adjustments to Expired                                       |
|          Appropriations                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                      Credit                                           |
|  6790                Other Expenses Not Requiring Budgetary Resources |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D130   To record a downward                                         |
|          adjustment to prior-year                                     |
|          prepaid/advanced                                             |
|          undelivered orders with                                      |
|          no refund collected.                                         |
|                                                                       |
|          **Comment:** The prepaid                                     |
|          invoice was for more than                                    |
|          the corrected invoice.                                       |
|          Goods and services have                                      |
|          not been received.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Upward and Downward                                          |
|          Adjustments to Expired                                       |
|          Appropriations                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                                                                       |
|                   Credit 1410                Advances and Prepayments |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D134   To record the delivery of                                    |
|          goods and services                                           |
|          ordered in a prior year                                      |
|          and accrue a liability.                                      |
|          Expended authority is                                        |
|          less than the original                                       |
|          obligation and the                                           |
|          authority is not expired.                                    |
|                                                                       |
|          **Comment:** The offset                                      |
|          to downward adjustments                                      |
|          to undelivered orders is                                     |
|          anticipated recoveries.                                      |
|          If such a transaction                                        |
|          causes an abnormal credit                                    |
|          balance, the Office of                                       |
|          Management and Budget\'s                                     |
|          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. Also post                                     |
|          USSGL TC-B134 if funded                                      |
|          by a direct                                                  |
|          appropriation. Also post                                     |
|          USSGL TC-A122 if                                             |
|          recoveries were                                              |
|          previously anticipated                                       |
|          and apportioned or USSGL                                     |
|          TC-A123 if recoveries                                        |
|          were previously                                              |
|          anticipated in programs                                      |
|          exempt from                                                  |
|          apportionment. The                                           |
|          payroll and related                                          |
|          benefit liabilities in                                       |
|          this transaction are only                                    |
|          for work-in-process. For                                     |
|          other payroll-related                                        |
|          transactions, see USSGL                                      |
|          TCs-E104 through E117.                                       |
|          Also post USSGL TCs G120,                                    |
|          G122, and G124 to track                                      |
|          purchases.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          USSGL Budgetary                                              |
|          Accounting Guide                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered Orders -               |
|                                    Obligations, Unpaid                |
|                                                                       |
|          Debit 4871                Downward Adjustments of            |
|                                    Prior-Year Unpaid                  |
|                                    Undelivered Orders -               |
|                                    Obligations, Recoveries            |
|                                                                       |
|                      Credit 4310                                      |
|                      Anticipated Recoveries of Prior-Year Obligations |
|                                                                       |
|                                                                       |
|      Credit 4450                              Unapportioned Authority |
|                                                                       |
|                      Credit 4620                                      |
|                           Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                      Credit 490                                       |
| 1                              Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|          Debit 6100                Operating Expenses/Program         |
|                                    Costs                              |
|                                                                       |
|          Debit 6900                Nonproduction Costs                |
|                                                                       |
|                                                                       |
|             Credit 2110                              Accounts Payable |
|                                                                       |
|                                                                       |
|           Credit 2130                              Contract Holdbacks |
|                                                                       |
|                      Credit 2190                                      |
|                              Other Liabilities With Related Budgetary |
|                                                                       |
|                                                           Obligations |
|                                                                       |
|                      Credit 2191                                      |
|                       Employee Health Care Liability Incurred but Not |
|                                                                       |
|                                                              Reported |
|                                                                       |
|                                                                       |
|         Credit 2211                              Withholdings Payable |
|                                                                       |
|                      Credit 2213                                      |
|                      Employer Contributions and Payroll Taxes Payable |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D136   To record the amount of                                      |
|          unfunded indefinite                                          |
|          contract authority that                                      |
|          is withdrawn due to                                          |
|          recoveries of prior-year                                     |
|          obligations.                                                 |
|                                                                       |
|          **Comment:** Also Post                                       |
|          USSGL TC-D120.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|            Credit 4134                   Contract Authority Withdrawn |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D138   To record the amount of                                      |
|          indefinite borrowing                                         |
|          authority that is                                            |
|          withdrawn due to                                             |
|          recoveries of prior-year                                     |
|          obligations.                                                 |
|                                                                       |
|          **Comment:** Also Post                                       |
|          USSGL TC-D120.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Borrowing Authority Case                                     |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|           Credit 4144                   Borrowing Authority Withdrawn |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D140   To record an upward                                          |
|          adjustment to prior-year                                     |
|          unpaid delivered orders                                      |
|          for the change in                                            |
|          allocation of budgetary                                      |
|          resources between certain                                    |
|          trust fund and agency                                        |
|          general fund Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS).                                                      |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is to be used                                    |
|          only by the specific TAFS                                    |
|          identified in the USSGL                                      |
|          scenario identified in                                       |
|          the transaction origin.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Adjustments for Change in                                    |
|          Prior-Year Allocation of                                     |
|          Budgetary Resources                                          |
|          (Social Security                                             |
|          Administration and                                           |
|          Department of Health and                                     |
|          Human Services related                                       |
|          TAFS only)                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4320                Adjustments for                    |
|                                    Changes in                         |
|                                    Prior-Year                         |
|                                    Allocations of                     |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                      Cre                                              |
| dit 4981                   Upward Adjustments of Prior-Year Delivered |
|                                                                       |
|                                          Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5760                Expenditure                        |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|           Credit 2155                   Expenditure Transfers Payable |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D142   To record a downward                                         |
|          adjustment to prior-year                                     |
|          unpaid delivered orders                                      |
|          for the change in                                            |
|          allocation of budgetary                                      |
|          resources between certain                                    |
|          trust fund and agency                                        |
|          general fund Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS).                                                      |
|                                                                       |
|          **Comment:** This                                            |
|          transaction is to be used                                    |
|          only by the specific TAFS                                    |
|          identified in the USSGL                                      |
|          scenario identified in                                       |
|          the transaction origin.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Adjustments for Change in                                    |
|          Prior-Year Allocation of                                     |
|          Budgetary Resources                                          |
|          (Social Security                                             |
|          Administration and                                           |
|          Department of Health and                                     |
|          Human Services related                                       |
|          TAFS only).                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4971                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Unpaid                             |
|                                    Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Recoveries                         |
|                                                                       |
|                      Credit 43                                        |
| 20                  Adjustments for Changes in Prior-Year Allocations |
|                                                                       |
|                                                of Budgetary Resources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2155                Expenditure                        |
|                                    Transfers                          |
|                                    Payable                            |
|                                                                       |
|                      Credi                                            |
| t 5760                  Expenditure Financing Sources - Transfers-Out |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D144   To record an upward                                          |
|          adjustment to prior-year                                     |
|          balances in budgetary                                        |
|          receivable USSGL account                                     |
|          4225 \"Appropriation                                         |
|          Trust Fund Expenditure                                       |
|          Transfers - Receivable\"                                     |
|          for the change in                                            |
|          allocation of budgetary                                      |
|          resources between certain                                    |
|          trust fund and agency                                        |
|          general fund Treasury                                        |
|          Appropriation Fund Symbol                                    |
|          (TAFS).                                                      |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for a                                            |
|          downward adjustment. This                                    |
|          transaction is to be used                                    |
|          only by the specific TAFS                                    |
|          identified in the USSGL                                      |
|          scenario identified in                                       |
|          the transaction origin.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Adjustments for Change in                                    |
|          Prior-Year Allocation of                                     |
|          Budgetary Resources                                          |
|          (Social Security                                             |
|          Administration and                                           |
|          Department of Health and                                     |
|          Human Services related                                       |
|          TAFS only)                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4225                Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Receivable                         |
|                                                                       |
|                      Credit 432                                       |
| 0                   Adjustments for Changes in Prior-Year Allocations |
|                                                                       |
|                                                of Budgetary Resources |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1335                Expenditure                        |
|                                    Transfers                          |
|                                    Receivable                         |
|                                                                       |
|                      Credi                                            |
| t 5750                   Expenditure Financing Sources - Transfers-In |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D145   To record in the canceled                                    |
|          appropriation the removal                                    |
|          of the canceled payable                                      |
|          upon receipt of a valid                                      |
|          bill. The budgetary entry                                    |
|          reduces the balance of                                       |
|          authority that remained                                      |
|          upon cancellation.                                           |
|                                                                       |
|          **Comment:**                                                 |
|          Simultaneously post USSGL                                    |
|          TC-B412 in an unexpired                                      |
|          appropriation that is                                        |
|          available for the same                                       |
|          purpose as the closed                                        |
|          account. See Office of                                       |
|          Management and Budget                                        |
|          Circular No. A-11 for                                        |
|          additional guidance.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Canceled Payables                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4350                Canceled                           |
|                                    Authority                          |
|                                                                       |
|                      Credit 4                                         |
| 208                    Adjustment to Total Resources - Disposition of |
|                                                     Canceled Payables |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2960                Accounts Payable                   |
|                                    From Canceled                      |
|                                    Appropriations                     |
|                                                                       |
|                                                                       |
|                 Credit 6800                    Future Funded Expenses |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D146   To record an accrual of                                      |
|          downward reestimate for                                      |
|          loan subsidies in the                                        |
|          financing fund.                                              |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-D147. Transactions                                        |
|          USSGL TC-D146 and TC-D147                                    |
|          should be done                                               |
|          simultaneously in both                                       |
|          the credit reform program                                    |
|          and financing accounts.                                      |
|          See USSGL TC-F124 for the                                    |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Basic Accounting and                                         |
|          Reporting for Direct Loan                                    |
|          Programs Without                                             |
|          Collateral in Federal                                        |
|          Credit Programs; General                                     |
|          Fund Receipt Account                                         |
|          Guide                                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5791                Adjustment                         |
|                                    to Financing                       |
|                                    Sources -                          |
|                                    Downward                           |
|                                    Reestimate                         |
|                                    or Negative                        |
|                                    Subsidy                            |
|                                                                       |
|                                                                       |
|                     Credit 6800                Future Funded Expenses |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D147   To adjust the loan                                           |
|          guarantee liability and                                      |
|          direct loan allowance for                                    |
|          downward reestimate of                                       |
|          subsidy or negative                                          |
|          subsidy expense in the                                       |
|          financing account.                                           |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-D146.                                               |
|          Transactions USSGL                                           |
|          TC-D146 and TC-D147                                          |
|          should be done                                               |
|          simultaneously in both                                       |
|          the credit reform program                                    |
|          and financing accounts.                                      |
|          See USSGL TC-F124 for the                                    |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1399                Allowance                          |
|                                    for Subsidy                        |
|                                                                       |
|          Debit 2180                Loan                               |
|                                    Guarantee                          |
|                                    Liability                          |
|                                                                       |
|                                                                       |
|  Credit 5791               Adjustment to Financing Sources - Downward |
|                                                                       |
|                                        Reestimate or Negative Subsidy |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D148   To accrue the                                                |
|          transfer-out of a                                            |
|          downward reestimate to a                                     |
|          General Fund receipt                                         |
|          account.                                                     |
|                                                                       |
|          **Comment:** The actual                                      |
|          transfer of cash should                                      |
|          be made the year                                             |
|          following the accrual.                                       |
|          See USSGL TC-F124 for the                                    |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Basic Accounting and                                         |
|          Reporting for Direct Loan                                    |
|          Programs Without                                             |
|          Collateral in Federal                                        |
|          Credit Programs; General                                     |
|          Fund Receipt Account                                         |
|          Guide                                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5776                Nonbudgetary                       |
|                                    Financing                          |
|                                    Sources                            |
|                                    Transferred                        |
|                                    Out                                |
|                                                                       |
|                      Cre                                              |
| dit 2990                  Other Liabilities Without Related Budgetary |
|                                                   Obligations         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ADJUS                                                  |   |   |
| ### D | TMENTS/WRITEOFFS/RECLASSIFICATION - Prior-Period Adjustments |   |   |
| 300 - |                                                              |   |   |
|  D399 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D302   To record appropriations                                     |
|          used for a prior period                                      |
|          that was a result of a                                       |
|          change in accounting                                         |
|          principle.                                                   |
|                                                                       |
|          **Comment:** Special and                                     |
|          trust funds receiving                                        |
|          appropriations from the                                      |
|          General Fund of the                                          |
|          Treasury and/or transfers                                    |
|          of unexpended                                                |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Prior-Period Adjustments                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3109                Unexpended                         |
|                                    Appropriations -                   |
|                                    Prior-Period                       |
|                                    Adjustments Due to                 |
|                                    Changes in                         |
|                                    Accounting                         |
|                                    Principles                         |
|                                                                       |
|                      Credit 5709                                      |
|                    Expended Appropriations - Prior-Period Adjustments |
|                                                                       |
|                               Due to Changes in Accounting Principles |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D304   To record appropriations                                     |
|          used for a prior period                                      |
|          that was a result of a                                       |
|          correction of an error.                                      |
|                                                                       |
|          **Comment:** Special and                                     |
|          trust funds receiving                                        |
|          direct appropriations                                        |
|          from the General Fund of                                     |
|          the Treasury and/or                                          |
|          transfers of unexpended                                      |
|          appropriations may record                                    |
|          USSGL accounts in the                                        |
|          3100 series.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Prior-Period Adjustments                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3108                Unexpended                         |
|                                    Appropriations -                   |
|                                    Prior-Period                       |
|                                    Adjustments Due to                 |
|                                    Corrections of                     |
|                                    Errors                             |
|                                                                       |
|                      Credit 5708                                      |
|                    Expended Appropriations - Prior-Period Adjustments |
|                                                                       |
|                                          Due to Corrections of Errors |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D306   To record a prior-period                                     |
|          adjustment that reduces                                      |
|          the value of a prior-year                                    |
|          asset.                                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          downward adjustment is                                       |
|          due to corrections of                                        |
|          errors, debit USSGL                                          |
|          account 7400. For                                            |
|          prior-period adjustments                                     |
|          due to changes in                                            |
|          accounting principles                                        |
|          debit USSGL account 7401.                                    |
|          Also Post: USSGL TC-D302                                     |
|          if the prior period                                          |
|          adjustment due to changes                                    |
|          in accounting principle                                      |
|          is associated with direct                                    |
|          appropriations. USSGL                                        |
|          TC-D304 for a                                                |
|          prior-period adjustment                                      |
|          due to corrections of                                        |
|          errors that requires                                         |
|          restatement, and                                             |
|          associated with a direct                                     |
|          appropriation. USSGL                                         |
|          TC-D102 (budgetary entry                                     |
|          only) if the adjustment                                      |
|          has a downward budgetary                                     |
|          impact to prior-year                                         |
|          unpaid delivered                                             |
|          orders-obligations,                                          |
|          recoveries and the                                           |
|          appropriation has                                            |
|          expired. USSGL TC-D104                                       |
|          (budgetary entry only) if                                    |
|          the adjustment has a                                         |
|          downward budgetary impact                                    |
|          to prior-year paid                                           |
|          delivered                                                    |
|          orders-obligations,                                          |
|          refunds collected, and                                       |
|          the appropriation has                                        |
|          expired. USSGL TC-D108                                       |
|          (budgetary entry only) if                                    |
|          the adjustment has a                                         |
|          downward budgetary impact                                    |
|          on prior-year paid                                           |
|          delivered                                                    |
|          orders-obligations,                                          |
|          refunds collected, and                                       |
|          the appropriation has not                                    |
|          expired. USSGL TC-D110                                       |
|          (budgetary entry only) if                                    |
|          the adjustment has a                                         |
|          downward budgetary impact                                    |
|          to prior-year unpaid                                         |
|          delivered                                                    |
|          orders-obligations,                                          |
|          recoveries, and has not                                      |
|          expired.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Prior-Period Adjustments                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1319                Allowance for                      |
|                                    Loss on Accounts                   |
|                                    Receivable                         |
|                                                                       |
|          Debit 1329                Allowance for                      |
|                                    Loss on Taxes                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1349                Allowance for                      |
|                                    Loss on Interest                   |
|                                    Receivable                         |
|                                                                       |
|          Debit 1359                Allowance for                      |
|                                    Loss on Loans                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1369                Allowance for                      |
|                                    Loss on                            |
|                                    Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|          Debit 1399                Allowance for                      |
|                                    Subsidy                            |
|                                                                       |
|          Debit 1519                Operating                          |
|                                    Materials and                      |
|                                    Supplies -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1559                Foreclosed                         |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|          Debit 1599                Other Related                      |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1611                Discount on U.S.                   |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities Other                   |
|                                    Than the Bureau                    |
|                                    of the Public                      |
|                                    Debt Securities                    |
|                                                                       |
|          Debit 1631                Discount on U.S.                   |
|                                    Treasury Zero                      |
|                                    Coupon Bonds                       |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1639                Contra Market                      |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other Structures                   |
|                                    and Facilities                     |
|                                                                       |
|          Debit 1759                Accumulated                        |
|                                    Depreciation on                    |
|                                    Equipment                          |
|                                                                       |
|          Debit 1819                Accumulated                        |
|                                    Depreciation on                    |
|                                    Assets Under                       |
|                                    Capital Lease                      |
|                                                                       |
|          Debit 1829                Accumulated                        |
|                                    Amortization on                    |
|                                    Leasehold                          |
|                                    Improvements                       |
|                                                                       |
|          Debit 1839                Accumulated                        |
|                                    Amortization on                    |
|                                    Internal-Use                       |
|                                    Software                           |
|                                                                       |
|          Debit 1849                Allowance for                      |
|                                    Depletion                          |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other General                      |
|                                    Property, Plant,                   |
|                                    and Equipment                      |
|                                                                       |
|          Debit 7400                Prior-Period                       |
|                                    Adjustments Due                    |
|                                    to Corrections                     |
|                                    of Errors                          |
|                                                                       |
|          Debit 7401                Prior-Period                       |
|                                    Adjustments Due                    |
|                                    to Changes in                      |
|                                    Accounting                         |
|                                    Principles                         |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|                                                                       |
|                                                                       |
|                Credit 1110                    Undeposited Collections |
|                                                                       |
|                      Credit 1120                    Imprest Funds     |
|                                                                       |
|                                                                       |
|               Credit 1130                    Funds Held by the Public |
|                                                                       |
|                      Credit 1190                    Other Cash        |
|                                                                       |
|                                                                       |
|                  Credit 1195                    Other Monetary Assets |
|                                                                       |
|                      Credit 1200                    Foreign Currency  |
|                                                                       |
|                                                                       |
|                    Credit 1310                    Accounts Receivable |
|                                                                       |
|                      Credi                                            |
| t 1320                    Employment Benefit Contributions Receivable |
|                                                                       |
|                      Credit 1325                    Taxes Receivable  |
|                                                                       |
|                      Credit 1                                         |
| 330                    Receivable for Transfers of Currently Invested |
|                                                     Balances          |
|                                                                       |
|                                                                       |
|       Credit 1335                    Expenditure Transfers Receivable |
|                                                                       |
|                                                                       |
|                    Credit 1340                    Interest Receivable |
|                                                                       |
|                      Credit 1350                    Loans Receivable  |
|                                                                       |
|                      Cre                                              |
| dit 1360                    Penalties, Fines, and Administrative Fees |
|                                                     Receivable        |
|                                                                       |
|                                                                       |
|               Credit 1410                    Advances and Prepayments |
|                                                                       |
|                      Credit                                           |
| 1511                    Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 151                                       |
| 2                    Operating Materials and Supplies Held in Reserve |
|                                                     for Future Use    |
|                                                                       |
|                      Cred                                             |
| it 1513                    Operating Materials and Supplies - Excess, |
|                                                                       |
|                                           Obsolete, and Unserviceable |
|                                                                       |
|                      Credit 151                                       |
| 4                    Operating Materials and Supplies Held for Repair |
|                                                                       |
|                                                                       |
|         Credit 1521                    Inventory Purchased for Resale |
|                                                                       |
|                      Cre                                              |
| dit 1522                    Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|              Credit 1523                    Inventory Held for Repair |
|                                                                       |
|                      Credit 15                                        |
| 24                    Inventory - Excess, Obsolete, and Unserviceable |
|                                                                       |
|                                                                       |
|              Credit 1525                    Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|            Credit 1526                    Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|             Credit 1527                    Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|            Credit 1531                    Seized Monetary Instruments |
|                                                                       |
|                                                                       |
|                  Credit 1532                    Seized Cash Deposited |
|                                                                       |
|                                                                       |
|       Credit 1541                    Forfeited Property Held for Sale |
|                                                                       |
|                      Credi                                            |
| t 1542                    Forfeited Property Held for Donation or Use |
|                                                                       |
|                                                                       |
|                    Credit 1551                    Foreclosed Property |
|                                                                       |
|                      Cr                                               |
| edit 1561                    Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|    Credit 1571                    Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|      Credit 1572                    Stockpile Materials Held for Sale |
|                                                                       |
|                                                                       |
|                 Credit 1591                    Other Related Property |
|                                                                       |
|                      Credit 1610                                      |
|                     Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1612                                      |
|                     Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
|  1613                    Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                     Public Debt       |
|                                                                       |
|                                                                       |
|        Credit 1618                    Market Adjustment - Investments |
|                                                                       |
|                      Credit 1620                                      |
|                    Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1622                                      |
|                    Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|                                                                       |
|                      Credit 1623                                      |
|                    Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                     Securities        |
|                                                                       |
|                      Credit 1                                         |
| 630                    Investments in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                               Issued by the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1                                         |
| 633                    Amortization of Discount on U.S. Treasury Zero |
|                                                                       |
|                       Coupon Bonds Issued by the Bureau of the Public |
|                                                     Debt              |
|                                                                       |
|                      Credit 163                                       |
| 8                    Market Adjustment - Investments in U.S. Treasury |
|                                                     Zero Coupon Bonds |
|                                                                       |
|                      Credit 1690                    Other Investments |
|                                                                       |
|                                                                       |
|                   Credit 1711                    Land and Land Rights |
|                                                                       |
|                                                                       |
|                   Credit 1712                    Improvements to Land |
|                                                                       |
|                                                                       |
|               Credit 1720                    Construction-in-Progress |
|                                                                       |
|                      Cr                                               |
| edit 1730                    Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|        Credit 1740                    Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                    Equipment         |
|                                                                       |
|                                                                       |
|             Credit 1810                    Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                 Credit 1820                    Leasehold Improvements |
|                                                                       |
|                                                                       |
|                  Credit 1830                    Internal-Use Software |
|                                                                       |
|                                                                       |
|   Credit 1832                    Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                Credit 1840                    Other Natural Resources |
|                                                                       |
|                      Credit                                           |
|  1890                    Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                    Other Assets      |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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                         |
|                                                                       |
|          Debit 2141                Accrued Interest                   |
|                                    Payable - Debt                     |
|                                                                       |
|          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                           |
|                                                                       |
|          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                      |
|                                    Nonfiduciary                       |
|                                    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 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 2531                                      |
|                     Discount on Securities Issued by Federal Agencies |
|                                                                       |
|                         Under General and Special Financing Authority |
|                                                                       |
|                      Credit 2533                                      |
|                    Amortization of Discount and Premium on Securities |
|                                                                       |
|                          Issued by Federal Agencies Under General and |
|                                                                       |
|                                           Special Financing Authority |
|                                                                       |
|                      Credit 7                                         |
| 400                    Prior-Period Adjustments Due to Corrections of |
|                                                     Errors            |
|                                                                       |
|                      Cred                                             |
| it 7401                    Prior-Period Adjustments Due to Changes in |
|                                                                       |
|                                                 Accounting Principles |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D310   To record a prior-period                                     |
|          adjustment that increases                                    |
|          the value of a prior-year                                    |
|          asset.                                                       |
|                                                                       |
|          **Comment:** If the                                          |
|          upward adjustment is due                                     |
|          to corrections of errors,                                    |
|          credit USSGL account                                         |
|          7400. For prior-period                                       |
|          adjustments due to                                           |
|          changes in accounting                                        |
|          principles credit USSGL                                      |
|          account 7401. If the                                         |
|          prior period adjustment                                      |
|          due to changes in                                            |
|          accounting principle is                                      |
|          associated with direct                                       |
|          appropriations, reverse                                      |
|          USSGL TC-D302. For a                                         |
|          prior period adjustment                                      |
|          due to corrections of                                        |
|          errors, reverse USSGL                                        |
|          TC-D304. Also Post: USSGL                                    |
|          TC-D106 (budgetary entry                                     |
|          only) if the adjustment                                      |
|          has an upward budgetary                                      |
|          impact on prior-year                                         |
|          unpaid delivered                                             |
|          orders-obligations, and                                      |
|          the authority has                                            |
|          expired. USSGL TC-D114                                       |
|          (budgetary entry only) if                                    |
|          the adjustment has an                                        |
|          upward budgetary impact                                      |
|          on prior year undelivered                                    |
|          orders when the bill is                                      |
|          more than the original                                       |
|          undelivered order, and                                       |
|          the authority has                                            |
|          expired. USSGL TC-D116                                       |
|          (budgetary entry only) if                                    |
|          adjustment has an upward                                     |
|          budgetary impact on prior                                    |
|          year undelivered orders                                      |
|          when the bill is more                                        |
|          than the original                                            |
|          undelivered order and the                                    |
|          authority has not                                            |
|          expired.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Prior-Period Adjustments                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With Treasury         |
|                                                                       |
|          Debit 1110                Undeposited Collections            |
|                                                                       |
|          Debit 1120                Imprest Funds                      |
|                                                                       |
|          Debit 1130                Funds Held by the Public           |
|                                                                       |
|          Debit 1190                Other Cash                         |
|                                                                       |
|          Debit 1195                Other Monetary Assets              |
|                                                                       |
|          Debit 1200                Foreign Currency                   |
|                                                                       |
|          Debit 1310                Accounts Receivable                |
|                                                                       |
|          Debit 1320                Employment Benefit                 |
|                                    Contributions Receivable           |
|                                                                       |
|          Debit 1325                Taxes Receivable                   |
|                                                                       |
|          Debit 1330                Receivable for Transfers           |
|                                    of Currently Invested              |
|                                    Balances                           |
|                                                                       |
|          Debit 1335                Expenditure Transfers              |
|                                    Receivable                         |
|                                                                       |
|          Debit 1340                Interest Receivable                |
|                                                                       |
|          Debit 1350                Loans Receivable                   |
|                                                                       |
|          Debit 1360                Penalties, Fines, and              |
|                                    Administrative Fees                |
|                                    Receivable                         |
|                                                                       |
|          Debit 1410                Advances and Prepayments           |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1513                Operating Materials and            |
|                                    Supplies - Excess,                 |
|                                    Obsolete, and                      |
|                                    Unserviceable                      |
|                                                                       |
|          Debit 1514                Operating Materials and            |
|                                    Supplies Held for Repair           |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1523                Inventory Held for Repair          |
|                                                                       |
|          Debit 1524                Inventory - Excess,                |
|                                    Obsolete, and                      |
|                                    Unserviceable                      |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1531                Seized Monetary                    |
|                                    Instruments                        |
|                                                                       |
|          Debit 1532                Seized Cash Deposited              |
|                                                                       |
|          Debit 1541                Forfeited Property Held            |
|                                    for Sale                           |
|                                                                       |
|          Debit 1542                Forfeited Property Held            |
|                                    for Donation or Use                |
|                                                                       |
|          Debit 1551                Foreclosed Property                |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1610                Investments in U.S.                |
|                                    Treasury Securities Issued         |
|                                    by the Bureau of the               |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1612                Premium on U.S. Treasury           |
|                                    Securities Issued by the           |
|                                    Bureau of the Public Debt          |
|                                                                       |
|          Debit 1613                Amortization of Discount           |
|                                    and Premium on U.S.                |
|                                    Treasury Securities Issued         |
|                                    by the Bureau of the               |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1618                Market Adjustment -                |
|                                    Investments                        |
|                                                                       |
|          Debit 1620                Investments in Securities          |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1622                Premium on Securities              |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1623                Amortization of Discount           |
|                                    and Premium on Securities          |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1630                Investments in U.S.                |
|                                    Treasury Zero Coupon Bonds         |
|                                    Issued by the Bureau of            |
|                                    the Public Debt                    |
|                                                                       |
|          Debit 1633                Amortization of Discount           |
|                                    on U.S. Treasury Zero              |
|                                    Coupon Bonds Issued by the         |
|                                    Bureau of the Public Debt          |
|                                                                       |
|          Debit 1638                Market Adjustment -                |
|                                    Investments in U.S.                |
|                                    Treasury Zero Coupon Bonds         |
|                                                                       |
|          Debit 1690                Other Investments                  |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1810                Assets Under Capital Lease         |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|                      Credit 1319                                      |
|                             Allowance for Loss on Accounts Receivable |
|                                                                       |
|                      Credit 132                                       |
| 9                              Allowance for Loss on Taxes Receivable |
|                                                                       |
|                      Credit 1349                                      |
|                             Allowance for Loss on Interest Receivable |
|                                                                       |
|                      Credit 135                                       |
| 9                              Allowance for Loss on Loans Receivable |
|                                                                       |
|                      Credit 1369                                      |
|                           Allowance for Loss on Penalties, Fines, and |
|                                                                       |
|                                        Administrative Fees Receivable |
|                                                                       |
|                                                                       |
|        Credit 1399                              Allowance for Subsidy |
|                                                                       |
|                      Credit 1519                                      |
|                          Operating Materials and Supplies - Allowance |
|                                                                       |
|                                                                       |
|        Credit 1529                              Inventory - Allowance |
|                                                                       |
|                      Cr                                               |
| edit 1549                              Forfeited Property - Allowance |
|                                                                       |
|                      Cre                                              |
| dit 1559                              Foreclosed Property - Allowance |
|                                                                       |
|                                                                       |
|      Credit 1569                              Commodities - Allowance |
|                                                                       |
|                      Credit                                           |
|  1599                              Other Related Property - Allowance |
|                                                                       |
|                      Credit 1611                                      |
|                    Discount on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit 1621                                      |
|                       Discount on Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1631                                      |
|                    Discount on U.S. Treasury Zero Coupon Bonds Issued |
|                                                                       |
|                                      by the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1639                                      |
|                        Contra Market Adjustment - Investments in U.S. |
|                                                                       |
|                                            Treasury Zero Coupon Bonds |
|                                                                       |
|                      Credit 1719                                      |
|                      Accumulated Depreciation on Improvements to Land |
|                                                                       |
|                      Credit 173                                       |
| 9                              Accumulated Depreciation on Buildings, |
|                                                                       |
|                                         Improvements, and Renovations |
|                                                                       |
|                      Credit 1749                                      |
|                      Accumulated Depreciation on Other Structures and |
|                                                                       |
|                                                            Facilities |
|                                                                       |
|                      Credit 17                                        |
| 59                              Accumulated Depreciation on Equipment |
|                                                                       |
|                      Credit 1819                                      |
|                      Accumulated Depreciation on Assets Under Capital |
|                                                               Lease   |
|                                                                       |
|                      Credit 1829                                      |
|                    Accumulated Amortization on Leasehold Improvements |
|                                                                       |
|                      Credit 1839                                      |
|                     Accumulated Amortization on Internal-Use Software |
|                                                                       |
|                                                                       |
|      Credit 1849                              Allowance for Depletion |
|                                                                       |
|                      Credit 1899                                      |
|                             Accumulated Depreciation on Other General |
|                                                                       |
|                                        Property, Plant, and Equipment |
|                                                                       |
|                      Credit 7400                                      |
|                        Prior-Period Adjustments Due to Corrections of |
|                                                               Errors  |
|                                                                       |
|                      Credit 7401                                      |
|                            Prior-Period Adjustments Due to Changes in |
|                                                                       |
|                                                 Accounting Principles |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D312   To record a prior-period                                     |
|          adjustment that increases                                    |
|          the value of a prior-year                                    |
|          liability.                                                   |
|                                                                       |
|          **Comment:** If the                                          |
|          upward adjustment is due                                     |
|          to corrections of errors,                                    |
|          debit USSGL account 7400.                                    |
|          For prior-period                                             |
|          adjustments due to                                           |
|          changes in accounting                                        |
|          principles debit USSGL                                       |
|          account 7401. If the                                         |
|          prior period adjustment                                      |
|          due to changes in                                            |
|          accounting principle is                                      |
|          associated with direct                                       |
|          appropriations, reverse                                      |
|          USSGL TC-D302. For a                                         |
|          prior-period adjustment                                      |
|          due to corrections of                                        |
|          errors, reverse USSGL                                        |
|          TC-D304. Also Post: USSGL                                    |
|          TC-D106 (budgetary entry                                     |
|          only) if the adjustment                                      |
|          has an upward budgetary                                      |
|          impact on prior-year                                         |
|          unpaid delivered orders -                                    |
|          obligations, refunds                                         |
|          collected and the                                            |
|          authority has expired.                                       |
|          USSGL TC-D114 (budgetary                                     |
|          entry only) if the                                           |
|          adjustment has an upward                                     |
|          budgetary impact on prior                                    |
|          year undelivered orders                                      |
|          when the bill is more                                        |
|          than the original                                            |
|          undelivered order, and                                       |
|          the authority has                                            |
|          expired. USSGL TC-D116                                       |
|          (budgetary entry only) if                                    |
|          the adjustment has an                                        |
|          upward budgetary impact                                      |
|          on prior year undelivered                                    |
|          orders when the bill is                                      |
|          more than the original                                       |
|          undelivered order and the                                    |
|          authority has not                                            |
|          expired.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Prior-Period Adjustments                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2179                                                   |
|                                                                       |
|          Debit 2531                Discount on                        |
|                                    Securities                         |
|                                    Issued by                          |
|                                    Federal                            |
|                                    Agencies Under                     |
|                                    General and                        |
|                                    Special                            |
|                                    Financing                          |
|                                    Authority                          |
|                                                                       |
|          Debit 2533                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    Securities                         |
|                                    Issued by                          |
|                                    Federal                            |
|                                    Agencies Under                     |
|                                    General and                        |
|                                    Special                            |
|                                    Financing                          |
|                                    Authority                          |
|                                                                       |
|          Debit 7400                Prior-Period                       |
|                                    Adjustments                        |
|                                    Due to                             |
|                                    Corrections of                     |
|                                    Errors                             |
|                                                                       |
|          Debit 7401                Prior-Period                       |
|                                    Adjustments                        |
|                                    Due to Changes                     |
|                                    in Accounting                      |
|                                    Principles                         |
|                                                                       |
|                      Credit 2110                  Accounts Payable    |
|                                                                       |
|                                                                       |
|                 Credit 2120                  Disbursements in Transit |
|                                                                       |
|                      Credit 2130                  Contract Holdbacks  |
|                                                                       |
|                                                                       |
| Credit 2140                  Accrued Interest Payable - Not Otherwise |
|                                                   Classified          |
|                                                                       |
|                                                                       |
|          Credit 2141                  Accrued Interest Payable - Debt |
|                                                                       |
|                      Cre                                              |
| dit 2150                  Payable for Transfers of Currently Invested |
|                                                   Balances            |
|                                                                       |
|                                                                       |
|            Credit 2155                  Expenditure Transfers Payable |
|                                                                       |
|                                                                       |
|     Credit 2160                  Entitlement Benefits Due and Payable |
|                                                                       |
|                                                                       |
| Credit 2170                  Subsidy Payable to the Financing Account |
|                                                                       |
|                                                                       |
|                 Credit 2180                  Loan Guarantee Liability |
|                                                                       |
|                                                                       |
| Credit 2190                  Other Liabilities With Related Budgetary |
|                                                   Obligations         |
|                                                                       |
|                      Credit                                           |
| 2191                  Employee Health Care Liability Incurred but Not |
|                                                   Reported            |
|                                                                       |
|                                                                       |
|         Credit 2210                  Accrued Funded Payroll and Leave |
|                                                                       |
|                                                                       |
|                     Credit 2211                  Withholdings Payable |
|                                                                       |
|                      Credit 2                                         |
| 213                  Employer Contributions and Payroll Taxes Payable |
|                                                                       |
|                      Credit                                           |
|  2215                  Other Post Employment Benefits Due and Payable |
|                                                                       |
|                      Credit 22                                        |
| 16                  Pension Benefits Due and Payable to Beneficiaries |
|                                                                       |
|                                                                       |
|     Credit 2217                  Benefit Premiums Payable to Carriers |
|                                                                       |
|                      Cr                                               |
| edit 2218                  Life Insurance Benefits Due and Payable to |
|                                                   Beneficiaries       |
|                                                                       |
|                      Credit 2220                  Unfunded Leave      |
|                                                                       |
|                                                                       |
|                  Credit 2225                  Unfunded FECA Liability |
|                                                                       |
|                      Cre                                              |
| dit 2290                  Other Unfunded Employment Related Liability |
|                                                                       |
|                                                                       |
|   Credit 2310                  Liability for Advances and Prepayments |
|                                                                       |
|                                                                       |
|                   Credit 2320                  Other Deferred Revenue |
|                                                                       |
|                      Credit 240                                       |
| 0                  Liability for Nonfiduciary Deposit Funds, Clearing |
|                                                                       |
|                                 Accounts, and Undeposited Collections |
|                                                                       |
|                      Credit 251                                       |
| 0                  Principal Payable to the Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
| 2520                  Principal Payable to the Federal Financing Bank |
|                                                                       |
|                      Cre                                              |
| dit 2530                  Securities Issued by Federal Agencies Under |
|                                                                       |
|                               General and Special Financing Authority |
|                                                                       |
|                      Credit 2                                         |
| 532                  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 |
|                                                                       |
|                      Credi                                            |
| t 2960                  Accounts Payable From Canceled Appropriations |
|                                                                       |
|                      Credit                                           |
|  2970                  Liability for Capital Transfers to the General |
|                                                                       |
|                                                  Fund of the Treasury |
|                                                                       |
|                      Credit 2980                  Custodial Liability |
|                                                                       |
|                      Cre                                              |
| dit 2990                  Other Liabilities Without Related Budgetary |
|                                                   Obligations         |
|                                                                       |
|                                                                       |
|         Credit 2995                  Estimated Cleanup Cost Liability |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ADJUSTMENTS/WRITEOFFS/RECLASSIFICATION - Writeoffs     |   |   |
| ### D |                                                              |   |   |
| 400 - |                                                              |   |   |
|  D499 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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 allowance 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 Donated                     |
|                                    Revenue -                          |
|                                    Nonfinancial                       |
|                                    Resources                          |
|                                                                       |
|          Debit 5830                Contra Revenue                     |
|                                    for Taxes - Not                    |
|                                    Otherwise                          |
|                                    Classified                         |
|                                                                       |
|          Debit 5831                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Individual                         |
|                                                                       |
|          Debit 5832                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Corporate                          |
|                                                                       |
|          Debit 5833                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Unemployment                       |
|                                                                       |
|          Debit 5834                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Excise                             |
|                                                                       |
|          Debit 5835                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Estate and Gift                    |
|                                                                       |
|          Debit 5836                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Customs                            |
|                                                                       |
|          Debit 5909                Contra Revenue                     |
|                                    for Other                          |
|                                    Revenue                            |
|                                                                       |
|                      Cre                                              |
| dit 1319                    Allowance for Loss on Accounts Receivable |
|                                                                       |
|                                                                       |
| Credit 1329                    Allowance for Loss on Taxes Receivable |
|                                                                       |
|                      Cre                                              |
| dit 1349                    Allowance for Loss on Interest Receivable |
|                                                                       |
|                      Credi                                            |
| t 1369                    Allowance for Loss on Penalties, Fines, and |
|                                                                       |
|                                        Administrative Fees Receivable |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------                                            |
| -------- --------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D404   To record the estimated                                      |
|          allowance for bad debts                                      |
|          related to                                                   |
|          non-credit-reform                                            |
|          receivables.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 4,                                           |
|          \"Managerial Cost                                            |
|          Accounting Concepts and                                      |
|          Standards\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6720                Bad Debt                           |
|                                    Expense                            |
|                                                                       |
|                                                                       |
|     Credit 1319             Allowance for Loss on Accounts Receivable |
|                                                                       |
|                                                                       |
|     Credit 1349             Allowance for Loss on Interest Receivable |
|                                                                       |
|                                                                       |
|        Credit 1359             Allowance for Loss on Loans Receivable |
|   ------ -----------------                                            |
| -------- --------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D406   To record the writeoff of                                    |
|          penalties, fines, and                                        |
|          administrative fees                                          |
|          receivable.                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1369                Allowance for                      |
|                                    Loss on                            |
|                                    Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|                      Cre                                              |
| dit 1360                    Penalties, Fines, and Administrative Fees |
|                                                     Receivable        |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D408   To record the writeoff of                                    |
|          accounts receivable.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1319                Allowance                          |
|                                    for Loss on                        |
|                                    Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1310                Accounts Receivable   |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D410   To record the writeoff of                                    |
|          taxes receivable.                                            |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Miscellaneous Receipts                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1329                Allowance                          |
|                                    for Loss on                        |
|                                    Taxes                              |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1325                Taxes Receivable      |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D412   To record the writeoff of                                    |
|          loans receivable for                                         |
|          loans made before fiscal                                     |
|          1992.                                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1359                Allowance                          |
|                                    for Loss on                        |
|                                    Loans                              |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1350                Loans Receivable      |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D414   To record the writeoff of                                    |
|          loans receivable and                                         |
|          interest receivable for                                      |
|          credit reform loans made                                     |
|          after fiscal 1991.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1399                Allowance                          |
|                                    for Subsidy                        |
|                                                                       |
|                      Credit 1340               Interest Receivable    |
|                                                                       |
|                      Credit 1350               Loans Receivable       |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D416   To record the writeoff of                                    |
|          interest receivable.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1349                Allowance                          |
|                                    for Loss on                        |
|                                    Interest                           |
|                                    Receivable                         |
|                                                                       |
|                      Credit 1340                Interest Receivable   |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D418   To record the writeoff of                                    |
|          assets other than                                            |
|          investments.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|          Debit 1599                Other Related                      |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 1759                Accumulated                        |
|                                    Depreciation on                    |
|                                    Equipment                          |
|                                                                       |
|          Debit 1819                Accumulated                        |
|                                    Depreciation on                    |
|                                    Assets Under                       |
|                                    Capital Lease                      |
|                                                                       |
|          Debit 1829                Accumulated                        |
|                                    Amortization on                    |
|                                    Leasehold                          |
|                                    Improvements                       |
|                                                                       |
|          Debit 1839                Accumulated                        |
|                                    Amortization on                    |
|                                    Internal-Use                       |
|                                    Software                           |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other General                      |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Credit                                           |
|  1511                   Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|          Credit 1521                   Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|               Credit 1525                   Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|             Credit 1526                   Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|              Credit 1527                   Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|        Credit 1541                   Forfeited Property Held for Sale |
|                                                                       |
|                      C                                                |
| redit 1561                   Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|                                                                       |
|                                                                       |
|                  Credit 1591                   Other Related Property |
|                                                                       |
|                                                                       |
|                    Credit 1711                   Land and Land Rights |
|                                                                       |
|                                                                       |
|                    Credit 1712                   Improvements to Land |
|                                                                       |
|                                                                       |
|                Credit 1720                   Construction-in-Progress |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                   Equipment          |
|                                                                       |
|                                                                       |
|              Credit 1810                   Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                  Credit 1820                   Leasehold Improvements |
|                                                                       |
|                                                                       |
|                   Credit 1830                   Internal-Use Software |
|                                                                       |
|                                                                       |
|    Credit 1832                   Internal-Use Software in Development |
|                                                                       |
|                      Credi                                            |
| t 1890                   Other General Property, Plant, and Equipment |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------                                            |
| -------- --------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D420   To record the accrued                                        |
|          estimated uncollectible                                      |
|          exchange revenue                                             |
|          collected for others in a                                    |
|          General Fund receipt                                         |
|          account.                                                     |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-D422 to adjust                                      |
|          the accrued custodial                                        |
|          liability.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Miscellaneous Receipts                                       |
|          and General Fund Receipt                                     |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6720                Bad Debt                           |
|                                    Expense                            |
|                                                                       |
|                                                                       |
|     Credit 1319             Allowance for Loss on Accounts Receivable |
|                                                                       |
|                                                                       |
|     Credit 1349             Allowance for Loss on Interest Receivable |
|                                                                       |
|                                                                       |
|   Credit 1369             Allowance for Loss on Penalties, Fines, and |
|                                                                       |
|                                        Administrative Fees Receivable |
|   ------ -----------------                                            |
| -------- --------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D422   To record the reduction                                      |
|          of custodial liability by                                    |
|          the amount of estimated                                      |
|          uncollectible exchange                                       |
|          revenue collected for                                        |
|          others in a General Fund                                     |
|          receipt account.                                             |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Miscellaneous Receipts                                       |
|          and General Fund Receipt                                     |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2980                Custodial                          |
|                                    Liability                          |
|                                                                       |
|                      Cr                                               |
| edit 6190               Contra Bad Debt Expense - Incurred for Others |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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 foonote.                                           |
|                                                                       |
|          **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 5830                Contra Revenue                     |
|                                    for Taxes - Not                    |
|                                    Otherwise                          |
|                                    Classified                         |
|                                                                       |
|          Debit 5831                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Individual                         |
|                                                                       |
|          Debit 5832                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Corporate                          |
|                                                                       |
|          Debit 5833                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Unemployment                       |
|                                                                       |
|          Debit 5834                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Excise                             |
|                                                                       |
|          Debit 5835                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Estate and Gift                    |
|                                                                       |
|          Debit 5836                Contra Revenue                     |
|                                    for Taxes -                        |
|                                    Customs                            |
|                                                                       |
|          Debit 5909                Contra Revenue                     |
|                                    for Other                          |
|                                    Revenue                            |
|                                                                       |
|                      Cre                                              |
| dit 1319                    Allowance for Loss on Accounts Receivable |
|                                                                       |
|                                                                       |
| Credit 1329                    Allowance for Loss on Taxes Receivable |
|                                                                       |
|                      Cre                                              |
| dit 1349                    Allowance for Loss on Interest Receivable |
|                                                                       |
|                      Credi                                            |
| t 1369                    Allowance for Loss on Penalties, Fines, and |
|                                                                       |
|                                        Administrative Fees Receivable |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D426   To record an adjustment                                      |
|          to loans receivable based                                    |
|          on acquired collateral                                       |
|          property.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Case                                           |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1349                Allowance                          |
|                                    for Loss on                        |
|                                    Interest                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1551                Foreclosed                         |
|                                    Property                           |
|                                                                       |
|                      Credit 1340                Interest Receivable   |
|                                                                       |
|                      Credit 1350                Loans Receivable      |
|                                                                       |
|                                                                       |
|            Credit 1559                Foreclosed Property - Allowance |
|                                                                       |
|                      Cred                                             |
| it 2910                Prior Liens Outstanding on Acquired Collateral |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D428   To record an adjustment                                      |
|          for actual loss of                                           |
|          inventory.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|                                                                       |
|            Credit 1521                 Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
| Credit 1522                 Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|                 Credit 1523                 Inventory Held for Repair |
|                                                                       |
|                      Credit                                           |
|  1524                 Inventory - Excess, Obsolete, and Unserviceable |
|                                                                       |
|                                                                       |
|                 Credit 1525                 Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|               Credit 1526                 Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|                Credit 1527                 Inventory - Finished Goods |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D430   To record an adjustment                                      |
|          for actual loss of                                           |
|          forfeited property.                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|                                                                       |
|           Credit 1541                Forfeited Property Held for Sale |
|                                                                       |
|                      C                                                |
| redit 1542                Forfeited Property Held for Donation or Use |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D432   To record an adjustment                                      |
|          for actual loss of                                           |
|          commodities.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|                      C                                                |
| redit 1561                   Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D434   To record assets                                             |
|          purchased to store                                           |
|          environmental waste from                                     |
|          past operations at net                                       |
|          book value of zero.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Environmental Cleanup                                        |
|          Cost Case Study                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2995                Estimated                          |
|                                    Cleanup                            |
|                                    Cost                               |
|                                    Liability                          |
|                                                                       |
|                      Credi                                            |
| t 1749               Accumulated Depreciation on Other Structures and |
|                                                Facilities             |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ADJUSTMEN                                              |   |   |
| ### D | TS/WRITEOFFS/RECLASSIFICATION - Reclassification/Revaluation |   |   |
| 500 - |                                                              |   |   |
|  D799 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D502   To record an increase in                                     |
|          the imprest fund.                                            |
|                                                                       |
|          **Comment:** Reverse when                                    |
|          funds are returned to                                        |
|          fund balance with                                            |
|          Treasury. Imprest funds                                      |
|          unobligated per FMS 2108:                                    |
|          Yearend Closing                                              |
|          Statement. Obligate at                                       |
|          the time replenished                                         |
|          rather than when created.                                    |
|          See the Treasury                                             |
|          Financial Manual guidance                                    |
|          on X funds.                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|                      Credit                                           |
| 4700                  Commitments - Programs Subject to Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1120                Imprest Funds                      |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D504   To record clearing of the                                    |
|          prior-year imprest fund                                      |
|          from an annual-year                                          |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS) at the                                    |
|          beginning of the next                                        |
|          fiscal year.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund                               |
|                                    Balance                            |
|                                    With                               |
|                                    Treasury                           |
|                                                                       |
|                      Credit 1120              Imprest Funds           |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D506   To record the                                                |
|          classification of amounts                                    |
|          from nonfiduciary deposit                                    |
|          funds and clearing                                           |
|          accounts to appropriate                                      |
|          funds. This includes                                         |
|          return of escrow amounts                                     |
|          and erroneous receipts                                       |
|          and disbursing escrow                                        |
|          monies to pay bills,                                         |
|          taxes, and insurance.                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2400                Liability for                      |
|                                    Nonfiduciary                       |
|                                    Deposit Funds,                     |
|                                    Clearing                           |
|                                    Accounts, and                      |
|                                    Undeposited                        |
|                                    Collections                        |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|                                                                       |
|                      Credit 1190                  Other Cash          |
|                                                                       |
|                                                                       |
|                    Credit 1532                  Seized Cash Deposited |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D508   To record the                                                |
|          reclassification of                                          |
|          expended balances held                                       |
|          back from contractors                                        |
|          from accounts payable.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2110                Accounts                           |
|                                    Payable                            |
|                                                                       |
|                      Credit 2130              Contract Holdbacks      |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------------                                   |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D510   To record the transfer of                                    |
|          construction-in-progress                                     |
|          to capitalized assets or                                     |
|          expenses.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1712                 Improvements to                   |
|                                     Land                              |
|                                                                       |
|          Debit 1730                 Buildings,                        |
|                                     Improvements, and                 |
|                                     Renovations                       |
|                                                                       |
|          Debit 1740                 Other Structures                  |
|                                     and Facilities                    |
|                                                                       |
|          Debit 1750                 Equipment                         |
|                                                                       |
|          Debit 1820                 Leasehold                         |
|                                     Improvements                      |
|                                                                       |
|          Debit 6100                 Operating                         |
|                                     Expenses/Program                  |
|                                     Costs                             |
|                                                                       |
|                                                                       |
|            Credit 1720                       Construction-in-Progress |
|   ------ --------------------------                                   |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D512   To record the realization                                    |
|          that contractor-developed                                    |
|          software-in-development                                      |
|          is in production.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1830                Internal-Use                       |
|                                    Software                           |
|                                                                       |
|                                                                       |
|     Credit 1832                  Internal-Use Software in Development |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D514   To record the                                                |
|          reclassification of                                          |
|          expenses to \"in-process                                     |
|          type\" asset accounts.                                       |
|                                                                       |
|          **Comment:** Due to the                                      |
|          reconciliation of                                            |
|          interagency expenses and                                     |
|          revenues, agencies 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**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|                                                                       |
|             Credit 6600                              Applied Overhead |
|                                                                       |
|                                                                       |
|   Credit 6610                              Cost Capitalization Offset |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D516   To record the raw                                            |
|          materials used to produce                                    |
|          goods.                                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|                                                                       |
|             Credit 1525                     Inventory - Raw Materials |
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D518   To record the revaluation                                    |
|          of foreclosed property.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Guide to Basic Accounting                                    |
|          and Reporting for                                            |
|          Foreclosed Property in                                       |
|          Federal Credit Reform                                        |
|          Programs (Appendix 1)                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6790                Other                              |
|                                    Expenses                           |
|                                    Not                                |
|                                    Requiring                          |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|             Credit 1559               Foreclosed Property - Allowance |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D520   To record completed                                          |
|          inventory items.                                             |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1527                Inventory -                        |
|                                    Finished                           |
|                                    Goods                              |
|                                                                       |
|                                                                       |
|               Credit 1526                 Inventory - Work-in-Process |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D522   To record the                                                |
|          reclassification of                                          |
|          inventory held for sale                                      |
|          that meets management\'s                                     |
|          criteria for future sale.                                    |
|                                                                       |
|          **Comment:** Reverse                                         |
|          entry when assets become                                     |
|          saleable.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1522                Inventory                          |
|                                    Held in                            |
|                                    Reserve for                        |
|                                    Future Sale                        |
|                                                                       |
|                                                                       |
|              Credit 1521               Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|                  Credit 1527               Inventory - Finished Goods |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D523   To record the                                                |
|          reclassification of                                          |
|          damaged, irreparable                                         |
|          inventory held for sale.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1524                Inventory -                        |
|                                    Excess,                            |
|                                    Obsolete, and                      |
|                                    Unserviceable                      |
|                                                                       |
|          Debit 7290                Other Losses                       |
|                                                                       |
|                                                                       |
|          Credit 1521                   Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|              Credit 1527                   Inventory - Finished Goods |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D524   To record damaged                                            |
|          inventory items that need                                    |
|          repair.                                                      |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry when repairs are                                       |
|          completed.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1523                Inventory                          |
|                                    Held for                           |
|                                    Repair                             |
|                                                                       |
|                                                                       |
|              Credit 1521               Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|                  Credit 1527               Inventory - Finished Goods |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D526   To record the turn-in of                                     |
|          a broken part from                                           |
|          operating materials and                                      |
|          supplies held for repair.                                    |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-D530.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1514                Operating                          |
|                                    Materials                          |
|                                    and                                |
|                                    Supplies                           |
|                                    Held for                           |
|                                    Repair                             |
|                                                                       |
|                      Credi                                            |
| t 6790               Other Expenses Not Requiring Budgetary Resources |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D528   To record the revaluation                                    |
|          of a turned-in broken                                        |
|          part from operating                                          |
|          materials and supplies                                       |
|          held for repair based on                                     |
|          estimated repair costs.                                      |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry when the repaired                                      |
|          broken part is returned                                      |
|          to stock as a serviceable                                    |
|          item. See USSGL TC-D318.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Operating Materials and                                      |
|          Supplies                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6790                Other                              |
|                                    Expenses                           |
|                                    Not                                |
|                                    Requiring                          |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                      C                                                |
| redit 1519               Operating Materials and Supplies - Allowance |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D530   To record a repaired                                         |
|          broken part that has been                                    |
|          returned to stock as a                                       |
|          serviceable item.                                            |
|                                                                       |
|          **Comment:** Use the                                         |
|          original value of the                                        |
|          part when it was turned                                      |
|          in for repair (before the                                    |
|          revaluation of the part                                      |
|          based on the estimated                                       |
|          repair cost). See USSGL                                      |
|          TCs-D526 and D528.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating                          |
|                                    Materials                          |
|                                    and                                |
|                                    Supplies                           |
|                                    Held for                           |
|                                    Use                                |
|                                                                       |
|                      Credi                                            |
| t 1514               Operating Materials and Supplies Held for Repair |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D532   To record prior-period                                       |
|          adjustments for                                              |
|          transitions to the                                           |
|          allowance method for                                         |
|          estimated repair costs                                       |
|          not previously recorded.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7401                Prior-Period                       |
|                                    Adjustments                        |
|                                    Due to Changes                     |
|                                    in Accounting                      |
|                                    Principles                         |
|                                                                       |
|                                                                       |
|                    Credit 1529                  Inventory - Allowance |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D534   To record damaged                                            |
|          inventory, using the                                         |
|          direct method, items that                                    |
|          need repair.                                                 |
|                                                                       |
|          **Comment:** Inventory                                       |
|          held for repair is valued                                    |
|          the same as a serviceable                                    |
|          item less estimated                                          |
|          repair costs.                                                |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1523                Inventory Held for                 |
|                                    Repair                             |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|       Credit 1521                      Inventory Purchased for Resale |
|                                                                       |
|                                                                       |
|           Credit 1527                      Inventory - Finished Goods |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D536   To record prior-year                                         |
|          adjustments for                                              |
|          transitions to the direct                                    |
|          method for estimated                                         |
|          repair costs not                                             |
|          previously recorded.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7401                Prior-Period                       |
|                                    Adjustments                        |
|                                    Due to Changes                     |
|                                    in Accounting                      |
|                                    Principles                         |
|                                                                       |
|                                                                       |
|                Credit 1523                  Inventory Held for Repair |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D538   To record issuance of a                                      |
|          new motor vehicle to the                                     |
|          customer. The cost of                                        |
|          goods sold represents the                                    |
|          cost of the new vehicle.                                     |
|          Upon sale, adjust                                            |
|          inventory allowance to                                       |
|          reduce the previously                                        |
|          unrealized holding                                           |
|          gains/losses.                                                |
|                                                                       |
|          **Comment:** This entry                                      |
|          is a part of how the                                         |
|          Department of Defense                                        |
|          accounts for its                                             |
|          repairable items                                             |
|          involving trade-ins.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 6500                Cost of Goods                      |
|                                    Sold                               |
|                                                                       |
|                                                                       |
|                Credit 1527                 Inventory - Finished Goods |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D540   To record a gain when                                        |
|          inventory is revalued at                                     |
|          the end of the period,                                       |
|          using the latest                                             |
|          acquisition method.                                          |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction if there is a                                    |
|          loss upon revaluation                                        |
|          using the latest                                             |
|          acquisition method.                                          |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1521                Inventory                          |
|                                    Purchased for                      |
|                                    Resale                             |
|                                                                       |
|          Debit 1527                Inventory -                        |
|                                    Finished                           |
|                                    Goods                              |
|                                                                       |
|                                                                       |
|                     Credit 1529                 Inventory - Allowance |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D542   To record the                                                |
|          classification of                                            |
|          operating materials and                                      |
|          supplies held for use                                        |
|          that were damaged and                                        |
|          cannot be consumed in                                        |
|          operations. This entry                                       |
|          also applies to excess or                                    |
|          obsolete operating                                           |
|          materials and supplies                                       |
|          when the net realizable                                      |
|          value is less than the                                       |
|          book value.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1513                Operating                          |
|                                    Materials and                      |
|                                    Supplies -                         |
|                                    Excess,                            |
|                                    Obsolete, and                      |
|                                    Unserviceable                      |
|                                                                       |
|          Debit 7290                Other Losses                       |
|                                                                       |
|                      Credit                                           |
|  1511                   Operating Materials and Supplies Held for Use |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D544   To record the                                                |
|          reclassification of                                          |
|          operating materials and                                      |
|          supplies that meet                                           |
|          management\'s criteria                                       |
|          for future use.                                              |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry when ready to use.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1512                Operating                          |
|                                    Materials                          |
|                                    and                                |
|                                    Supplies                           |
|                                    Held in                            |
|                                    Reserve for                        |
|                                    Future Use                         |
|                                                                       |
|                      Cr                                               |
| edit 1511               Operating Materials and Supplies Held for Use |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D546   To reclassify excess or                                      |
|          reserved assets to assets                                    |
|          held for use.                                                |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating                          |
|                                    Materials                          |
|                                    and                                |
|                                    Supplies                           |
|                                    Held for                           |
|                                    Use                                |
|                                                                       |
|                      Credi                                            |
| t 1512               Operating Materials and Supplies Held in Reserve |
|                                                for Future Use         |
|                                                                       |
|                                                                       |
|  Credit 1513               Operating Materials and Supplies - Excess, |
|                                                                       |
|                                           Obsolete, and Unserviceable |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D548   To record an unexpected                                      |
|          permanent decline in the                                     |
|          value of stockpile                                           |
|          materials. This entry                                        |
|          also applies to record                                       |
|          stockpile material at net                                    |
|          realizable value due to                                      |
|          damage.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                                                                       |
|            Credit 1571            Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|              Credit 1572            Stockpile Materials Held for Sale |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D550   To record a permanent                                        |
|          decline in value of                                          |
|          stockpile materials that                                     |
|          is unusual, infrequent,                                      |
|          and material in dollar                                       |
|          amount.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7300                Extraordinary                      |
|                                    Items                              |
|                                                                       |
|                                                                       |
|     Credit 1571                   Stockpile Materials Held in Reserve |
|                                                                       |
|                                                                       |
|       Credit 1572                   Stockpile Materials Held for Sale |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D552   To reclassify stockpile                                      |
|          materials authorized to                                      |
|          be sold.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1572                Stockpile                          |
|                                    Materials                          |
|                                    Held for                           |
|                                    Sale                               |
|                                                                       |
|                                                                       |
|         Credit 1571               Stockpile Materials Held in Reserve |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D554   To record the forfeiture                                     |
|          of a seized monetary                                         |
|          instrument.                                                  |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-D555 for the disposal                                     |
|          of seized monetary                                           |
|          instruments.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1541                Forfeited                          |
|                                    Property                           |
|                                    Held for                           |
|                                    Sale                               |
|                                                                       |
|                      Credit 5900               Other Revenue          |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D555   To record a removal of a                                     |
|          seized monetary                                              |
|          instrument.                                                  |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-D554 to record the                                        |
|          forfeiture of seized                                         |
|          monetary instruments.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2990                Other                              |
|                                    Liabilities                        |
|                                    Without                            |
|                                    Related                            |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|                                                                       |
|               Credit 1531                 Seized Monetary Instruments |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D556   To record the conversion                                     |
|          to cash for a forfeited                                      |
|          monetary instrument.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1110                Undeposited                        |
|                                    Collections                        |
|                                                                       |
|                                                                       |
|          Credit 1541                 Forfeited Property Held for Sale |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D558   To record forfeited                                          |
|          personal property placed                                     |
|          into official use.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1542                Forfeited                          |
|                                    Property                           |
|                                    Held for                           |
|                                    Donation or                        |
|                                    Use                                |
|                                                                       |
|          Debit 2320                Other                              |
|                                    Deferred                           |
|                                    Revenue                            |
|                                                                       |
|                                                                       |
|            Credit 1541               Forfeited Property Held for Sale |
|                                                                       |
|                      Credit 5900               Other Revenue          |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D560   To record forfeited                                          |
|          personal property placed                                     |
|          into official use at the                                     |
|          end of the year and not                                      |
|          depreciated.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|                                                                       |
| Credit 1542               Forfeited Property Held for Donation or Use |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D562   To record forfeited                                          |
|          personal property                                            |
|          authorized to be                                             |
|          distributed/donated to                                       |
|          another entity.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1542                Forfeited                          |
|                                    Property                           |
|                                    Held for                           |
|                                    Donation or                        |
|                                    Use                                |
|                                                                       |
|          Debit 2320                Other                              |
|                                    Deferred                           |
|                                    Revenue                            |
|                                                                       |
|                                                                       |
|            Credit 1541               Forfeited Property Held for Sale |
|                                                                       |
|                                                                       |
| Credit 2990               Other Liabilities Without Related Budgetary |
|                                                Obligations            |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D564   To record an adjustment                                      |
|          to the net realizable                                        |
|          value of commodities.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                      Credit 1569            Commodities - Allowance   |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D566   To record inventory that                                     |
|          has been lost and deemed                                     |
|          immaterial.                                                  |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry for immaterial                                         |
|          inventory that has been                                      |
|          found.                                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6500                Cost of                            |
|                                    Goods Sold                         |
|                                                                       |
|          Debit 6790                Other                              |
|                                    Expenses                           |
|                                    Not                                |
|                                    Requiring                          |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                      Cr                                               |
| edit 1511               Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|              Credit 1521               Inventory Purchased for Resale |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D568   To record inventory that                                     |
|          has been lost and deemed                                     |
|          material.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                                                                       |
|  Credit 1511            Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|                 Credit 1521            Inventory Purchased for Resale |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D570   To record inventory that                                     |
|          has been found and deemed                                    |
|          material.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating                          |
|                                    Materials                          |
|                                    and                                |
|                                    Supplies                           |
|                                    Held for                           |
|                                    Use                                |
|                                                                       |
|          Debit 1521                Inventory                          |
|                                    Purchased                          |
|                                    for Resale                         |
|                                                                       |
|                      Credit 7190               Other Gains            |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D572   To record a loss from the                                    |
|          revaluation of foreign                                       |
|          currency at the end of an                                    |
|          accounting period.                                           |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have foreign                                            |
|          currency account symbols                                     |
|          in the X7000 series refer                                    |
|          to USSGL TCs-C192, C194,                                     |
|          C440, D576, and D578.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for Purchased                                     |
|          Foreign Currency                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                      Credit 1200            Foreign Currency          |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D574   To record a gain from the                                    |
|          revaluation of foreign                                       |
|          currency at the end of an                                    |
|          accounting period.                                           |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have foreign                                            |
|          currency account symbols                                     |
|          in the X7000 series refer                                    |
|          to USSGL TCs-C192, C194,                                     |
|          C440, D576, and D578.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for Purchased                                     |
|          Foreign Currency                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1200                Foreign                            |
|                                    Currency                           |
|                                                                       |
|                      Credit 7190              Other Gains             |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D576   To record a loss                                             |
|          resulting from the                                           |
|          revaluation of foreign                                       |
|          currency in the Foreign                                      |
|          Currency Account Symbol                                      |
|          (X7000 series) at the end                                    |
|          of an accounting period.                                     |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have Foreign                                            |
|          Currency Account Symbol                                      |
|          (X7000 series) will make                                     |
|          this entry.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for X7000                                         |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7290                Other                              |
|                                    Losses                             |
|                                                                       |
|                      Credit 1200            Foreign Currency          |
|                                                                       |
|                      Credit 1310            Accounts Receivable       |
|   ------ ----------------                                             |
| --------- -------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D578   To record a gain                                             |
|          resulting from the                                           |
|          revaluation of foreign                                       |
|          currency in the Foreign                                      |
|          Currency Account Symbol                                      |
|          (X7000 series) at the end                                    |
|          of an accounting period.                                     |
|                                                                       |
|          **Comment:** Agencies                                        |
|          that have Foreign                                            |
|          Currency Account Symbol                                      |
|          (X7000 series) will make                                     |
|          this entry.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for X7000                                         |
|          Accounts                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1200                Foreign                            |
|                                    Currency                           |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|                      Credit 7190                Other Gains           |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D580   To record the interest                                       |
|          accruals on loan                                             |
|          guarantee liabilities and                                    |
|          the present value of                                         |
|          loans.                                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Federal Credit Reform                                        |
|          Program Basic Accounting                                     |
|          and Reporting Guide                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1399                Allowance                          |
|                                    for Subsidy                        |
|                                                                       |
|                                                                       |
|                    Credit 2180               Loan Guarantee Liability |
|                                                                       |
|                      Credi                                            |
| t 6790               Other Expenses Not Requiring Budgetary Resources |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D582   To record the                                                |
|          reclassification of a                                        |
|          reduction of an expense                                      |
|          from unfunded to funded                                      |
|          due to collection of a                                       |
|          refund receivable.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6790                Other                              |
|                                    Expenses                           |
|                                    Not                                |
|                                    Requiring                          |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                                                                       |
|            Credit 6100               Operating Expenses/Program Costs |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D584   To reclassify the offset                                     |
|          from the revenue accrued                                     |
|          to the revenue collected                                     |
|          for others that is                                           |
|          reported on the Statement                                    |
|          of Custodial Activity or                                     |
|          on the custodial                                             |
|          footnote.                                                    |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5990                Collections                        |
|                                    for Others -                       |
|                                    Statement of                       |
|                                    Custodial                          |
|                                    Activity                           |
|                                                                       |
|                      Cred                                             |
| it 5991                 Accrued Collections for Others - Statement of |
|                                                  Custodial Activity   |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D585   To reclassify the offset                                     |
|          from the revenue or other                                    |
|          financing sources accrued                                    |
|          to revenue or other                                          |
|          financing sources                                            |
|          collected for others that                                    |
|          is not reported on the                                       |
|          Statement of Custodial                                       |
|          Activity or on the                                           |
|          custodial footnote.                                          |
|                                                                       |
|          **Comment:** To                                              |
|          reclassify revenue offset                                    |
|          reported on the Statement                                    |
|          of Custodial Activity or                                     |
|          on the custodial footnote                                    |
|          from accrued to                                              |
|          collected, see USSGL                                         |
|          TC-D584. See USSGL                                           |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5993                Offset to                          |
|                                    Non-Entity                         |
|                                    Collections -                      |
|                                    Statement of                       |
|                                    Changes in Net                     |
|                                    Position                           |
|                                                                       |
|                      Cre                                              |
| dit 5994                   Offset to Non-Entity Accrued Collections - |
|                                                                       |
|                                  Statement of Changes in Net Position |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D586   To reclassify tax revenue                                    |
|          from accrued to                                              |
|          collected.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5820                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Not Otherwise                      |
|                                    Classified                         |
|                                                                       |
|          Debit 5821                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Individual                         |
|                                                                       |
|          Debit 5822                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Corporate                          |
|                                                                       |
|          Debit 5823                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Unemployment                       |
|                                                                       |
|          Debit 5824                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Excise                             |
|                                                                       |
|          Debit 5825                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Estate and                         |
|                                    Gift                               |
|                                                                       |
|          Debit 5826                Tax Revenue                        |
|                                    Accrual                            |
|                                    Adjustment -                       |
|                                    Customs                            |
|                                                                       |
|                      Credit 5                                         |
| 800                  Tax Revenue Collected - Not Otherwise Classified |
|                                                                       |
|                                                                       |
|       Credit 5801                  Tax Revenue Collected - Individual |
|                                                                       |
|                                                                       |
|        Credit 5802                  Tax Revenue Collected - Corporate |
|                                                                       |
|                                                                       |
|     Credit 5803                  Tax Revenue Collected - Unemployment |
|                                                                       |
|                                                                       |
|           Credit 5804                  Tax Revenue Collected - Excise |
|                                                                       |
|                                                                       |
|  Credit 5805                  Tax Revenue Collected - Estate and Gift |
|                                                                       |
|                                                                       |
|          Credit 5806                  Tax Revenue Collected - Customs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D588   To record the                                                |
|          reclassification of                                          |
|          seized monetary                                              |
|          instruments from                                             |
|          undeposited (recorded in                                     |
|          USSGL account 1531) to                                       |
|          deposited.                                                   |
|                                                                       |
|          **Comment:** Agencies                                        |
|          must use all the USSGL                                       |
|          accounts indicated in                                        |
|          transaction. Each debit                                      |
|          and credit must be in the                                    |
|          same amount.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1532                Seized Cash                        |
|                                    Deposited                          |
|                                                                       |
|          Debit 2990                Other                              |
|                                    Liabilities                        |
|                                    Without                            |
|                                    Related                            |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|                                                                       |
|               Credit 1531                 Seized Monetary Instruments |
|                                                                       |
|                      Credit 24                                        |
| 00                 Liability for Nonfiduciary Deposit Funds, Clearing |
|                                                                       |
|                                 Accounts, and Undeposited Collections |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D589   To record the adjustment                                     |
|          of a U.S. Treasury Zero                                      |
|          Coupon Bond in a special                                     |
|          or non-revolving trust                                       |
|          fund based on the current                                    |
|          market value determined                                      |
|          monthly by Treasury.                                         |
|                                                                       |
|          **Comment:** If the zero                                     |
|          coupon bond is reported                                      |
|          at market value on the                                       |
|          Balance Sheet, USSGL                                         |
|          account 7180, "Unrealized                                    |
|          Gains," may be used in                                       |
|          place of USSGL account                                       |
|          1639. If the market value                                    |
|          decreases, use USSGL                                         |
|          account 7280, "Unrealized                                    |
|          Losses." Reverse this                                        |
|          entry at the time of sale                                    |
|          or maturity.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Zero Coupon Bond                                             |
|          Investments                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1638                Market                             |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 7280                Unrealized                         |
|                                    Losses                             |
|                                                                       |
|                      Credit                                           |
|  1639                  Contra Market Adjustment - Investments in U.S. |
|                                                                       |
|                                            Treasury Zero Coupon Bonds |
|                                                                       |
|                      Credit 7180                  Unrealized Gains    |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   D590   To record the adjustment                                     |
|          of a U.S. Treasury Zero                                      |
|          Coupon Bond issued by the                                    |
|          Bureau of the Public Debt                                    |
|          in a trust revolving                                         |
|          fund, based on the                                           |
|          current market value                                         |
|          determined monthly by                                        |
|          Treasury.                                                    |
|                                                                       |
|          **Comment:** If the zero                                     |
|          coupon bond is reported                                      |
|          at market value on the                                       |
|          Balance Sheet, USSGL                                         |
|          account 7180, "Unrealized                                    |
|          Gains," may be used in                                       |
|          place of USSGL account                                       |
|          1639. If the market value                                    |
|          decreases, use USSGL                                         |
|          account 7280, "Unrealized                                    |
|          Losses." Reverse this                                        |
|          entry at the time of sale                                    |
|          or maturity.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Zero Coupon Bond                                             |
|          Investments                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4290                Amortization                       |
|                                    and Market                         |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|                      Credit 43                                        |
| 98                  Offsetting Collections Temporarily Precluded From |
|                                                   Obligation          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1638                Market                             |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 7280                Unrealized                         |
|                                    Losses                             |
|                                                                       |
|                      Credit                                           |
|  1639                  Contra Market Adjustment - Investments in U.S. |
|                                                                       |
|                                            Treasury Zero Coupon Bonds |
|                                                                       |
|                      Credit 7180                  Unrealized Gains    |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ACCRU                                                  |   |   |
| ### E | ALS/NONBUDGETARY TRANSFERS OTHER THAN DISBURSEMENTS AND COLL |   |   |
| 100 - | ECTIONS - Accrual, Depreciation, Amortization, and Depletion |   |   |
|  E399 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   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                             |
|                                                                       |
|                      Cr                                               |
| edit 4901                      Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|          Debit 6500                Cost of Goods Sold                 |
|                                                                       |
|          Debit 6900                Nonproduction                      |
|                                    Costs                              |
|                                                                       |
|                      Cred                                             |
| it 2190                      Other Liabilities With Related Budgetary |
|                                                       Obligations     |
|                                                                       |
|                      Credit 2191                                      |
|                       Employee Health Care Liability Incurred but Not |
|                                                       Reported        |
|                                                                       |
|                                                                       |
|     Credit 2210                      Accrued Funded Payroll and Leave |
|                                                                       |
|                                                                       |
|                 Credit 2211                      Withholdings Payable |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E104   To record the accrued                                        |
|          benefit at the end of the                                    |
|          accounting period for                                        |
|          unpaid estimated costs                                       |
|          incurred. This entry is                                      |
|          recorded by the employer                                     |
|          agency.                                                      |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|          Reverse accruals at the                                      |
|          beginning of the next                                        |
|          accounting period.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                      Cr                                               |
| edit 4901                      Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|          Debit 6400                Benefit Expense                    |
|                                                                       |
|                      Credit 2213                                      |
|                      Employer Contributions and Payroll Taxes Payable |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E106   To record the accrued                                        |
|          benefits at the end of                                       |
|          the accounting period for                                    |
|          unpaid estimated costs                                       |
|          incurred. This entry is                                      |
|          recorded by the benefit                                      |
|          administering agency.                                        |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|          Reverse accruals at the                                      |
|          beginning of the next                                        |
|          accounting period.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|  Credit 4901                   Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2610                Actuarial                          |
|                                    Pension                            |
|                                    Liability                          |
|                                                                       |
|          Debit 6400                Benefit Expense                    |
|                                                                       |
|                                                                       |
|    Credit 2160                   Entitlement Benefits Due and Payable |
|                                                                       |
|                      Credit                                           |
| 2215                   Other Post Employment Benefits Due and Payable |
|                                                                       |
|                      Credit 221                                       |
| 6                   Pension Benefits Due and Payable to Beneficiaries |
|                                                                       |
|                                                                       |
|    Credit 2217                   Benefit Premiums Payable to Carriers |
|                                                                       |
|                      Cre                                              |
| dit 2218                   Life Insurance Benefits Due and Payable to |
|                                                    Beneficiaries      |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E108   To record the accrued                                        |
|          liabilities other than                                       |
|          payroll and benefits at                                      |
|          the end of the accounting                                    |
|          period for unpaid                                            |
|          estimated costs incurred.                                    |
|                                                                       |
|          **Comment:** If funded by                                    |
|          a direct appropriation,                                      |
|          also post USSGL TC-B134.                                     |
|          Reverse accruals at the                                      |
|          beginning of the next                                        |
|          accounting period.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                      Cr                                               |
| edit 4901                      Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                      Cred                                             |
| it 2190                      Other Liabilities With Related Budgetary |
|                                                       Obligations     |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E109   To record the actual                                         |
|          repair costs to                                              |
|          inventory, using the                                         |
|          allowance method, that                                       |
|          were lower than                                              |
|          previously estimated.                                        |
|                                                                       |
|          **Comment:** In addition                                     |
|          to this transaction,                                         |
|          reverse USSGL TC-E410                                        |
|          when the actual costs are                                    |
|          lower or greater than the                                    |
|          estimate. If funded by a                                     |
|          direct appropriation,                                        |
|          also post USSGL TC-B134.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|  Credit 4901                   Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|                      Credit 2110                   Accounts Payable   |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E110   To record an adjustment                                      |
|          for under-applied                                            |
|          overhead deemed                                              |
|          immaterial.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS Nos. 4 and 7,                                    |
|          \"Managerial Cost                                            |
|          Accounting Concepts and                                      |
|          Standards\" and                                              |
|          \"Accounting for Revenue                                     |
|          and Other Financing                                          |
|          Sources\"                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6500                Cost of                            |
|                                    Goods Sold                         |
|                                                                       |
|          Debit 6600                Applied                            |
|                                    Overhead                           |
|                                                                       |
|                                                                       |
|             Credit 6100              Operating Expenses/Program Costs |
|                                                                       |
|                                                                       |
|    Credit 6710              Depreciation, Amortization, and Depletion |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E112   To record an adjustment                                      |
|          for over-applied overhead                                    |
|          deemed immaterial.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS Nos. 3 and 4,                                    |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\" and                                               |
|          \"Managerial Cost                                            |
|          Accounting Concepts and                                      |
|          Standards\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6600                Applied                            |
|                                    Overhead                           |
|                                                                       |
|                                                                       |
|             Credit 6100              Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6500              Cost of Goods Sold      |
|                                                                       |
|                                                                       |
|    Credit 6710              Depreciation, Amortization, and Depletion |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E113   To record the                                                |
|          amortization of the                                          |
|          discount on a U.S.                                           |
|          Treasury Zero Coupon Bond                                    |
|          in a special or                                              |
|          non-revolving trust fund.                                    |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-E119 for amortization                                     |
|          of a U.S. Treasury Zero                                      |
|          Coupon Bond issued by the                                    |
|          Bureau of the Public Debt                                    |
|          in a trust revolving                                         |
|          fund.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Zero Coupon Bond                                             |
|          Investments                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4114                Appropriated                       |
|                                    Trust or                           |
|                                    Special Fund                       |
|                                    Receipts                           |
|                                                                       |
|                                                                       |
| Credit 4394                  Receipts Unavailable for Obligation Upon |
|                                                   Collection          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1633                Amortization                       |
|                                    of Discount on                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E114   To record adjustments for                                    |
|          under-applied overhead                                       |
|          and to prorate the                                           |
|          difference between the                                       |
|          actual and applied, if                                       |
|          the amount is material.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS Nos. 3 and 4,                                    |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\" and                                               |
|          \"Managerial Cost                                            |
|          Accounting Concepts and                                      |
|          Standards\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|          Debit 1527                Inventory -                        |
|                                    Finished Goods                     |
|                                                                       |
|          Debit 6500                Cost of Goods                      |
|                                    Sold                               |
|                                                                       |
|          Debit 6600                Applied Overhead                   |
|                                                                       |
|                                                                       |
|      Credit 6100                     Operating Expenses/Program Costs |
|                                                                       |
|                      Cred                                             |
| it 6710                     Depreciation, Amortization, and Depletion |
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E116   To record adjustments for                                    |
|          over-applied overhead and                                    |
|          to prorate the difference                                    |
|          between the actual and                                       |
|          applied, if the amount is                                    |
|          material.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 4,                                           |
|          \"Managerial Cost                                            |
|          Accounting Concepts and                                      |
|          Standards\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6600                Applied                            |
|                                    Overhead                           |
|                                                                       |
|                                                                       |
|                  Credit 1526              Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|                   Credit 1527              Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|             Credit 6100              Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6500              Cost of Goods Sold      |
|                                                                       |
|                                                                       |
|    Credit 6710              Depreciation, Amortization, and Depletion |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E117   To record the                                                |
|          amortization of the                                          |
|          discount on Federal and                                      |
|          non-Federal securities                                       |
|          that does not affect                                         |
|          budgetary resources.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          entry for amortization of                                    |
|          a premium. For                                               |
|          amortization of the                                          |
|          discount on a U.S.                                           |
|          Treasury Zero Coupon Bond                                    |
|          issued by the Bureau of                                      |
|          the Public Debt see USSGL                                    |
|          TC-E113 for special or                                       |
|          non-revolving trust                                          |
|          funds; or see USSGL                                          |
|          TC-E119 for trust                                            |
|          revolving funds.                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1613                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1623                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E118   To record amortization of                                    |
|          subsidy for direct loans.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Direct Loan                                    |
|          Case Study                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1399                Allowance                          |
|                                    for Subsidy                        |
|                                                                       |
|                                                                       |
|     Credit 5313               Interest Revenue - Subsidy Amortization |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E119   To record the                                                |
|          amortization of the                                          |
|          discount on a U.S.                                           |
|          Treasury Zero Coupon Bond                                    |
|          issued by the Bureau of                                      |
|          the Public Debt in a                                         |
|          trust revolving fund.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Zero Coupon Bond                                             |
|          Investments                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4290                Amortization                       |
|                                    and Market                         |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|                      Credit 43                                        |
| 98                  Offsetting Collections Temporarily Precluded From |
|                                                   Obligation          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1633                Amortization                       |
|                                    of Discount on                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|                                                                       |
|           Credit 5311                  Interest Revenue - Investments |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E120   To record depreciation,                                      |
|          amortization, and                                            |
|          depletion expense on                                         |
|          assets other than                                            |
|          investments.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6710                Depreciation,                      |
|                                    Amortization,                      |
|                                    and Depletion                      |
|                                                                       |
|                      Credit 17                                        |
| 19                   Accumulated Depreciation on Improvements to Land |
|                                                                       |
|                                                                       |
|  Credit 1739                   Accumulated Depreciation on Buildings, |
|                                                                       |
|                                         Improvements, and Renovations |
|                                                                       |
|                      Credit 17                                        |
| 49                   Accumulated Depreciation on Other Structures and |
|                                                    Facilities         |
|                                                                       |
|                                                                       |
|   Credit 1759                   Accumulated Depreciation on Equipment |
|                                                                       |
|                      Credit 18                                        |
| 19                   Accumulated Depreciation on Assets Under Capital |
|                                                    Lease              |
|                                                                       |
|                      Credit 1829                                      |
|                    Accumulated Amortization on Leasehold Improvements |
|                                                                       |
|                      Credit 183                                       |
| 9                   Accumulated Amortization on Internal-Use Software |
|                                                                       |
|                                                                       |
|                 Credit 1849                   Allowance for Depletion |
|                                                                       |
|                      Cr                                               |
| edit 1899                   Accumulated Depreciation on Other General |
|                                                                       |
|                                        Property, Plant, and Equipment |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E122   To record accrued and                                        |
|          compounded interest on                                       |
|          the liability of loan                                        |
|          guarantees.                                                  |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Credit Reform Guarantee                                      |
|          Loan Case Study                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6340                Interest                           |
|                                    Expense                            |
|                                    Accrued on                         |
|                                    the                                |
|                                    Liability                          |
|                                    for Loan                           |
|                                    Guarantees                         |
|                                                                       |
|                                                                       |
|                   Credit 2180                Loan Guarantee Liability |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E204   To record the reduction                                      |
|          of partially canceled                                        |
|          authority for the amount                                     |
|          of an outstanding payable                                    |
|          for a valid bill related                                     |
|          to a canceled                                                |
|          appropriation.                                               |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-B134 to record                                      |
|          the appropriation used to                                    |
|          pay the outstanding                                          |
|          payable and TC-B412 to                                       |
|          record an obligation and                                     |
|          accounts payable for a                                       |
|          valid bill related to the                                    |
|          canceled appropriation.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for Partial                                       |
|          Cancellation - No-Year                                       |
|          TAFS With \"Definite                                         |
|          Authority\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8101                Partial                            |
|                                    Authority                          |
|                                    Cancellation                       |
|                                                                       |
|                      C                                                |
| redit 8102                  Offset for Partial Authority Cancellation |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ACCRUALS/N                                             |   |   |
| ### E | ONBUDGETARY TRANSFERS OTHER THAN DISBURSEMENTS AND COLLECTIO |   |   |
| 400 - | NS - Accumulated and Allocated Costs Not in Categories Above |   |   |
|  E499 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ -----------------                                            |
| -------- --------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E402   To record the imputed                                        |
|          costs and related imputed                                    |
|          financing sources.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 7,                                           |
|          \"Accounting for Revenue                                     |
|          and Other Financing                                          |
|          Sources\"                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6730                Imputed                            |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|                     Credit 5780             Imputed Financing Sources |
|   ------ -----------------                                            |
| -------- --------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E404   To record the application                                    |
|          of overhead expenses to                                      |
|          work-in-process.                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|                      Credit 6600                     Applied Overhead |
|                                                                       |
|                      Cred                                             |
| it 6710                     Depreciation, Amortization, and Depletion |
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E406   To record inventory used                                     |
|          for operations.                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6790                Other                              |
|                                    Expenses                           |
|                                    Not                                |
|                                    Requiring                          |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                      Cr                                               |
| edit 1511               Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|                   Credit 1525               Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|                 Credit 1526               Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|                  Credit 1527               Inventory - Finished Goods |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------                                              |
| ---------- ------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E408   To record cost of goods                                      |
|          sold.                                                        |
|                                                                       |
|          **Comment:** To record                                       |
|          sales proceeds, see USSGL                                    |
|          TCs-A714 and C186.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6500                Cost of                            |
|                                    Goods                              |
|                                    Sold                               |
|                                                                       |
|                                                                       |
|                  Credit 1521           Inventory Purchased for Resale |
|                                                                       |
|                      Credit 1527           Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|        Credit 1561           Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|   ------ ---------------                                              |
| ---------- ------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E410   To record the estimated                                      |
|          repair costs for an item                                     |
|          using the allowance                                          |
|          method.                                                      |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-D534 for direct                                           |
|          method.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\", paragraph 32                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6790                Other                              |
|                                    Expenses                           |
|                                    Not                                |
|                                    Requiring                          |
|                                    Budgetary                          |
|                                    Resources                          |
|                                                                       |
|                      Credit 1529               Inventory - Allowance  |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E412   To record actual repair                                      |
|          costs using the direct                                       |
|          method.                                                      |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-E414 to capitalize                                        |
|          repairs up to the                                            |
|          serviceable value of the                                     |
|          item. If funded by a                                         |
|          direct appropriation,                                        |
|          also post USSGL TC-B134.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Cr                                               |
| edit 4901                      Delivered Orders - Obligations, Unpaid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1523                Inventory Held for                 |
|                                    Repair                             |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|                     Credit 2110                      Accounts Payable |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E414   To capitalize previously                                     |
|          expensed repair costs up                                     |
|          to the serviceable value                                     |
|          of the inventory item                                        |
|          using the direct method.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1523                Inventory                          |
|                                    Held for                           |
|                                    Repair                             |
|                                                                       |
|                                                                       |
|            Credit 6100               Operating Expenses/Program Costs |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E416   To record stockpile                                          |
|          materials issued for use                                     |
|          under the consumption                                        |
|          method.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|  Credit 1571                      Stockpile Materials Held in Reserve |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E418   To record a lien of real                                     |
|          and intangible forfeited                                     |
|          property in the allowance                                    |
|          account.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                                                                       |
|       Credit 1549                      Forfeited Property - Allowance |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### ACCRUALS/NONBUDGETARY TRANSFERS OTHER THAN DISBUR      |   |   |
| ### E | SEMENTS AND COLLECTIONS - Transfers Without Budgetary Impact |   |   |
| 500 - |                                                              |   |   |
|  E799 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E502   To record the loss on                                        |
|          disposition of assets                                        |
|          resulting from the                                           |
|          transfer of ownership of                                     |
|          general property, plant,                                     |
|          and equipment (land,                                         |
|          buildings, equipment, and                                    |
|          other) to non-Federal                                        |
|          entities.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS Nos. 6 and 8,                                    |
|          \"Accounting for                                             |
|          Property, Plant, and                                         |
|          Equipment (PP&E)\" and                                       |
|          \"Supplementary                                              |
|          Stewardship Reporting\"                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 1759                Accumulated                        |
|                                    Depreciation on                    |
|                                    Equipment                          |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other General                      |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                                                                       |
|                    Credit 1711                   Land and Land Rights |
|                                                                       |
|                                                                       |
|                    Credit 1712                   Improvements to Land |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                   Equipment          |
|                                                                       |
|                      Credi                                            |
| t 1890                   Other General Property, Plant, and Equipment |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E504   To record distributed                                        |
|          personal property.                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2990                Other                              |
|                                    Liabilities                        |
|                                    Without                            |
|                                    Related                            |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|                      Cr                                               |
| edit 1542                 Forfeited Property Held for Donation or Use |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E506   To record a commodity                                        |
|          transferred to another                                       |
|          Federal agency.                                              |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6100                Operating                          |
|                                    Expenses/Program                   |
|                                    Costs                              |
|                                                                       |
|                      Cred                                             |
| it 1561                      Commodities Held Under Price Support and |
|                                                                       |
|                                        Stabilization Support Programs |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E508   To record the                                                |
|          transfer-out of                                              |
|          nonbudgetary or                                              |
|          non-Federal accounts                                         |
|          receivable to other                                          |
|          Federal entities without                                     |
|          reimbursement.                                               |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E510, E512, and                                    |
|          E514.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances;                                           |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1319                Allowance for                      |
|                                    Loss on Accounts                   |
|                                    Receivable                         |
|                                                                       |
|          Debit 1329                Allowance for                      |
|                                    Loss on Taxes                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1349                Allowance for                      |
|                                    Loss on Interest                   |
|                                    Receivable                         |
|                                                                       |
|          Debit 1359                Allowance for                      |
|                                    Loss on Loans                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1369                Allowance for                      |
|                                    Loss on                            |
|                                    Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|          Debit 1399                Allowance for                      |
|                                    Subsidy                            |
|                                                                       |
|          Debit 5776                Nonbudgetary                       |
|                                    Financing                          |
|                                    Sources                            |
|                                    Transferred Out                    |
|                                                                       |
|                                                                       |
|                    Credit 1310                    Accounts Receivable |
|                                                                       |
|                      Credi                                            |
| t 1320                    Employment Benefit Contributions Receivable |
|                                                                       |
|                      Credit 1325                    Taxes Receivable  |
|                                                                       |
|                      Credit 1                                         |
| 330                    Receivable for Transfers of Currently Invested |
|                                                     Balances          |
|                                                                       |
|                                                                       |
|       Credit 1335                    Expenditure Transfers Receivable |
|                                                                       |
|                                                                       |
|                    Credit 1340                    Interest Receivable |
|                                                                       |
|                      Credit 1350                    Loans Receivable  |
|                                                                       |
|                      Cre                                              |
| dit 1360                    Penalties, Fines, and Administrative Fees |
|                                                     Receivable        |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E509   To record the                                                |
|          transfer-out of                                              |
|          nonbudgetary fund                                            |
|          balances to other Federal                                    |
|          entities without                                             |
|          reimbursements.                                              |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-F124 for the                                              |
|          preclosing adjusting                                         |
|          entry recorded at                                            |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5776                Nonbudgetary                       |
|                                    Financing                          |
|                                    Sources                            |
|                                    Transferred                        |
|                                    Out                                |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E510   To record the                                                |
|          transfer-out of inventory                                    |
|          items and general                                            |
|          property, plant, and                                         |
|          equipment to other                                           |
|          Federal entities without                                     |
|          reimbursement.                                               |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E508, E512, and                                    |
|          E514.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1519                Operating                          |
|                                    Materials and                      |
|                                    Supplies -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1529                Inventory -                        |
|                                    Allowance                          |
|                                                                       |
|          Debit 1549                Forfeited                          |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1559                Foreclosed                         |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1569                Commodities -                      |
|                                    Allowance                          |
|                                                                       |
|          Debit 1599                Other Related                      |
|                                    Property -                         |
|                                    Allowance                          |
|                                                                       |
|          Debit 1719                Accumulated                        |
|                                    Depreciation on                    |
|                                    Improvements to                    |
|                                    Land                               |
|                                                                       |
|          Debit 1739                Accumulated                        |
|                                    Depreciation on                    |
|                                    Buildings,                         |
|                                    Improvements,                      |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1749                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other                              |
|                                    Structures and                     |
|                                    Facilities                         |
|                                                                       |
|          Debit 1759                Accumulated                        |
|                                    Depreciation on                    |
|                                    Equipment                          |
|                                                                       |
|          Debit 1819                Accumulated                        |
|                                    Depreciation on                    |
|                                    Assets Under                       |
|                                    Capital Lease                      |
|                                                                       |
|          Debit 1829                Accumulated                        |
|                                    Amortization on                    |
|                                    Leasehold                          |
|                                    Improvements                       |
|                                                                       |
|          Debit 1839                Accumulated                        |
|                                    Amortization on                    |
|                                    Internal-Use                       |
|                                    Software                           |
|                                                                       |
|          Debit 1849                Allowance for                      |
|                                    Depletion                          |
|                                                                       |
|          Debit 1899                Accumulated                        |
|                                    Depreciation on                    |
|                                    Other General                      |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|          Debit 5730                Financing                          |
|                                    Sources                            |
|                                    Transferred Out                    |
|                                    Without                            |
|                                    Reimbursement                      |
|                                                                       |
|                      Credit                                           |
|  1511                   Operating Materials and Supplies Held for Use |
|                                                                       |
|                      Credit 15                                        |
| 12                   Operating Materials and Supplies Held in Reserve |
|                                                    for Future Use     |
|                                                                       |
|                      Cre                                              |
| dit 1513                   Operating Materials and Supplies - Excess, |
|                                                                       |
|                                           Obsolete, and Unserviceable |
|                                                                       |
|                      Credit 15                                        |
| 14                   Operating Materials and Supplies Held for Repair |
|                                                                       |
|                                                                       |
|          Credit 1521                   Inventory Purchased for Resale |
|                                                                       |
|                      Cr                                               |
| edit 1522                   Inventory Held in Reserve for Future Sale |
|                                                                       |
|                                                                       |
|               Credit 1523                   Inventory Held for Repair |
|                                                                       |
|                      Credit 1                                         |
| 524                   Inventory - Excess, Obsolete, and Unserviceable |
|                                                                       |
|                                                                       |
|               Credit 1525                   Inventory - Raw Materials |
|                                                                       |
|                                                                       |
|             Credit 1526                   Inventory - Work-in-Process |
|                                                                       |
|                                                                       |
|              Credit 1527                   Inventory - Finished Goods |
|                                                                       |
|                                                                       |
|             Credit 1531                   Seized Monetary Instruments |
|                                                                       |
|                                                                       |
|        Credit 1541                   Forfeited Property Held for Sale |
|                                                                       |
|                      Cred                                             |
| it 1542                   Forfeited Property Held for Donation or Use |
|                                                                       |
|                                                                       |
|                     Credit 1551                   Foreclosed Property |
|                                                                       |
|                      C                                                |
| redit 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 |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                   Equipment          |
|                                                                       |
|                                                                       |
|              Credit 1810                   Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                  Credit 1820                   Leasehold Improvements |
|                                                                       |
|                                                                       |
|                   Credit 1830                   Internal-Use Software |
|                                                                       |
|                                                                       |
|    Credit 1832                   Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                 Credit 1840                   Other Natural Resources |
|                                                                       |
|                      Credi                                            |
| t 1890                   Other General Property, Plant, and Equipment |
|                                                                       |
|                      Credit 1990                   Other Assets       |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E512   To record the                                                |
|          transfer-out of                                              |
|          investments to other                                         |
|          Federal entities without                                     |
|          reimbursement.                                               |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E508, E510, and                                    |
|          E514.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1611                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1613                Amortization of                    |
|                                    Discount and                       |
|                                    Premium on U.S.                    |
|                                    Treasury                           |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1618                Market                             |
|                                    Adjustment -                       |
|                                    Investments                        |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1623                Amortization of                    |
|                                    Discount and                       |
|                                    Premium on                         |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1631                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued by                    |
|                                    the Bureau of                      |
|                                    the Public Debt                    |
|                                                                       |
|          Debit 1638                Market                             |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 1639                Contra Market                      |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 5730                Financing                          |
|                                    Sources                            |
|                                    Transferred Out                    |
|                                    Without                            |
|                                    Reimbursement                      |
|                                                                       |
|                      Credit 161                                       |
| 0                   Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 161                                       |
| 2                   Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credi                                            |
| t 1613                   Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                    Public Debt        |
|                                                                       |
|                                                                       |
|         Credit 1618                   Market Adjustment - Investments |
|                                                                       |
|                      Credit 1620                                      |
|                    Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1622                                      |
|                    Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|                                                                       |
|                      Credit 1623                                      |
|                    Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                    Securities         |
|                                                                       |
|                      Credit                                           |
| 1630                   Investments in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                               Issued by the Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
| 1633                   Amortization of Discount on U.S. Treasury Zero |
|                                                                       |
|                       Coupon Bonds Issued by the Bureau of the Public |
|                                                    Debt               |
|                                                                       |
|                      Credit 16                                        |
| 38                   Market Adjustment - Investments in U.S. Treasury |
|                                                    Zero Coupon Bonds  |
|                                                                       |
|                      Credit                                           |
| 1639                   Contra Market Adjustment - Investments in U.S. |
|                                                                       |
|                                            Treasury Zero Coupon Bonds |
|                                                                       |
|                      Credit 1690                   Other Investments  |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E514   To record the                                                |
|          transfer-out of accounts                                     |
|          payable to other Federal                                     |
|          entities without                                             |
|          reimbursement.                                               |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E508, E510, and                                    |
|          E512.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2150                Payable for                        |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|          Debit 2155                Expenditure                        |
|                                    Transfers                          |
|                                    Payable                            |
|                                                                       |
|          Debit 2170                Subsidy Payable                    |
|                                    to the Financing                   |
|                                    Account                            |
|                                                                       |
|          Debit 2180                Loan Guarantee                     |
|                                    Liability                          |
|                                                                       |
|          Debit 2220                Unfunded Leave                     |
|                                                                       |
|          Debit 2225                Unfunded FECA                      |
|                                    Liability                          |
|                                                                       |
|          Debit 2290                Other Unfunded                     |
|                                    Employment                         |
|                                    Related                            |
|                                    Liability                          |
|                                                                       |
|          Debit 2310                Liability for                      |
|                                    Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|          Debit 2510                Principal                          |
|                                    Payable to the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 2520                Principal                          |
|                                    Payable to the                     |
|                                    Federal                            |
|                                    Financing Bank                     |
|                                                                       |
|          Debit 2610                Actuarial                          |
|                                    Pension                            |
|                                    Liability                          |
|                                                                       |
|          Debit 2620                Actuarial Health                   |
|                                    Insurance                          |
|                                    Liability                          |
|                                                                       |
|          Debit 2630                Actuarial Life                     |
|                                    Insurance                          |
|                                    Liability                          |
|                                                                       |
|          Debit 2650                Actuarial FECA                     |
|                                    Liability                          |
|                                                                       |
|          Debit 2690                Other Actuarial                    |
|                                    Liabilities                        |
|                                                                       |
|          Debit 2910                Prior Liens                        |
|                                    Outstanding on                     |
|                                    Acquired                           |
|                                    Collateral                         |
|                                                                       |
|          Debit 2920                Contingent                         |
|                                    Liabilities                        |
|                                                                       |
|          Debit 2940                Capital Lease                      |
|                                    Liability                          |
|                                                                       |
|          Debit 2960                Accounts Payable                   |
|                                    From Canceled                      |
|                                    Appropriations                     |
|                                                                       |
|          Debit 2970                Liability for                      |
|                                    Capital                            |
|                                    Transfers to the                   |
|                                    General Fund of                    |
|                                    the Treasury                       |
|                                                                       |
|          Debit 2990                Other                              |
|                                    Liabilities                        |
|                                    Without Related                    |
|                                    Budgetary                          |
|                                    Obligations                        |
|                                                                       |
|          Debit 2995                Estimated                          |
|                                    Cleanup Cost                       |
|                                    Liability                          |
|                                                                       |
|                      Cre                                              |
| dit 5730                    Financing Sources Transferred Out Without |
|                                                     Reimbursement     |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E602   To record inventory or                                       |
|          operating materials and                                      |
|          supplies acquired through                                    |
|          exchange of nonmonetary                                      |
|          assets.                                                      |
|                                                                       |
|          **Comment:** An entity                                       |
|          receiving assets of                                          |
|          greater value than those                                     |
|          exchanged recognizes a                                       |
|          gain and an entity                                           |
|          receiving assets of                                          |
|          lesser value recognizes a                                    |
|          loss.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FASAB SFFAS No. 3,                                           |
|          \"Accounting for                                             |
|          Inventory and Related                                        |
|          Property\"                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating                          |
|                                    Materials and                      |
|                                    Supplies Held for                  |
|                                    Use                                |
|                                                                       |
|          Debit 1512                Operating                          |
|                                    Materials and                      |
|                                    Supplies Held in                   |
|                                    Reserve for                        |
|                                    Future Use                         |
|                                                                       |
|          Debit 1513                Operating                          |
|                                    Materials and                      |
|                                    Supplies -                         |
|                                    Excess, Obsolete,                  |
|                                    and Unserviceable                  |
|                                                                       |
|          Debit 1521                Inventory                          |
|                                    Purchased for                      |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in                  |
|                                    Reserve for                        |
|                                    Future Sale                        |
|                                                                       |
|          Debit 1523                Inventory Held                     |
|                                    for Repair                         |
|                                                                       |
|          Debit 1524                Inventory -                        |
|                                    Excess, Obsolete,                  |
|                                    and Unserviceable                  |
|                                                                       |
|          Debit 1525                Inventory - Raw                    |
|                                    Materials                          |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|          Debit 1527                Inventory -                        |
|                                    Finished Goods                     |
|                                                                       |
|          Debit 7210                Losses on                          |
|                                    Disposition of                     |
|                                    Assets - Other                     |
|                                                                       |
|                      Credit 1                                         |
| 511                     Operating Materials and Supplies Held for Use |
|                                                                       |
|                                                                       |
|        Credit 1521                     Inventory Purchased for Resale |
|                                                                       |
|                      C                                                |
| redit 7110                     Gains on Disposition of Assets - Other |
|   ------ -------------------------                                    |
|  ----------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E604   To record the transfer-in                                    |
|          of nonbudgetary or                                           |
|          non-Federal accounts                                         |
|          receivable from others                                       |
|          without reimbursement.                                       |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E606, E608, and                                    |
|          E610.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances;                                           |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1310                Accounts                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1320                Employment                         |
|                                    Benefit                            |
|                                    Contributions                      |
|                                    Receivable                         |
|                                                                       |
|          Debit 1325                Taxes Receivable                   |
|                                                                       |
|          Debit 1330                Receivable for                     |
|                                    Transfers of                       |
|                                    Currently                          |
|                                    Invested                           |
|                                    Balances                           |
|                                                                       |
|          Debit 1335                Expenditure                        |
|                                    Transfers                          |
|                                    Receivable                         |
|                                                                       |
|          Debit 1340                Interest                           |
|                                    Receivable                         |
|                                                                       |
|          Debit 1350                Loans Receivable                   |
|                                                                       |
|          Debit 1360                Penalties,                         |
|                                    Fines, and                         |
|                                    Administrative                     |
|                                    Fees Receivable                    |
|                                                                       |
|                      Cre                                              |
| dit 1319                    Allowance for Loss on Accounts Receivable |
|                                                                       |
|                                                                       |
| Credit 1329                    Allowance for Loss on Taxes Receivable |
|                                                                       |
|                      Cre                                              |
| dit 1349                    Allowance for Loss on Interest Receivable |
|                                                                       |
|                                                                       |
| Credit 1359                    Allowance for Loss on Loans Receivable |
|                                                                       |
|                      Credi                                            |
| t 1369                    Allowance for Loss on Penalties, Fines, and |
|                                                                       |
|                                        Administrative Fees Receivable |
|                                                                       |
|                                                                       |
|                  Credit 1399                    Allowance for Subsidy |
|                                                                       |
|                      Credit                                           |
| 5775                    Nonbudgetary Financing Sources Transferred In |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E606   To record the transfer-in                                    |
|          of inventory items and                                       |
|          general property, plant,                                     |
|          and equipment from others                                    |
|          without reimbursement.                                       |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E604, E608, and                                    |
|          E610.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1511                Operating Materials and            |
|                                    Supplies Held for Use              |
|                                                                       |
|          Debit 1512                Operating Materials and            |
|                                    Supplies Held in Reserve           |
|                                    for Future Use                     |
|                                                                       |
|          Debit 1513                Operating Materials and            |
|                                    Supplies - Excess,                 |
|                                    Obsolete, and                      |
|                                    Unserviceable                      |
|                                                                       |
|          Debit 1514                Operating Materials and            |
|                                    Supplies Held for Repair           |
|                                                                       |
|          Debit 1521                Inventory Purchased for            |
|                                    Resale                             |
|                                                                       |
|          Debit 1522                Inventory Held in Reserve          |
|                                    for Future Sale                    |
|                                                                       |
|          Debit 1523                Inventory Held for Repair          |
|                                                                       |
|          Debit 1524                Inventory - Excess,                |
|                                    Obsolete, and                      |
|                                    Unserviceable                      |
|                                                                       |
|          Debit 1525                Inventory - Raw Materials          |
|                                                                       |
|          Debit 1526                Inventory -                        |
|                                    Work-in-Process                    |
|                                                                       |
|          Debit 1527                Inventory - Finished Goods         |
|                                                                       |
|          Debit 1531                Seized Monetary                    |
|                                    Instruments                        |
|                                                                       |
|          Debit 1541                Forfeited Property Held            |
|                                    for Sale                           |
|                                                                       |
|          Debit 1542                Forfeited Property Held            |
|                                    for Donation or Use                |
|                                                                       |
|          Debit 1551                Foreclosed Property                |
|                                                                       |
|          Debit 1561                Commodities Held Under             |
|                                    Price Support and                  |
|                                    Stabilization Support              |
|                                    Programs                           |
|                                                                       |
|          Debit 1571                Stockpile Materials Held           |
|                                    in Reserve                         |
|                                                                       |
|          Debit 1572                Stockpile Materials Held           |
|                                    for Sale                           |
|                                                                       |
|          Debit 1591                Other Related Property             |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1810                Assets Under Capital Lease         |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|                      Credit 1519                                      |
|                          Operating Materials and Supplies - Allowance |
|                                                                       |
|                                                                       |
|        Credit 1529                              Inventory - Allowance |
|                                                                       |
|                      Cr                                               |
| edit 1549                              Forfeited Property - Allowance |
|                                                                       |
|                      Cre                                              |
| dit 1559                              Foreclosed Property - Allowance |
|                                                                       |
|                                                                       |
|      Credit 1569                              Commodities - Allowance |
|                                                                       |
|                      Credit                                           |
|  1599                              Other Related Property - Allowance |
|                                                                       |
|                      Credit 1719                                      |
|                      Accumulated Depreciation on Improvements to Land |
|                                                                       |
|                      Credit 173                                       |
| 9                              Accumulated Depreciation on Buildings, |
|                                                                       |
|                                         Improvements, and Renovations |
|                                                                       |
|                      Credit 1749                                      |
|                      Accumulated Depreciation on Other Structures and |
|                                                                       |
|                                                            Facilities |
|                                                                       |
|                      Credit 17                                        |
| 59                              Accumulated Depreciation on Equipment |
|                                                                       |
|                      Credit 1819                                      |
|                      Accumulated Depreciation on Assets Under Capital |
|                                                               Lease   |
|                                                                       |
|                      Credit 1829                                      |
|                    Accumulated Amortization on Leasehold Improvements |
|                                                                       |
|                      Credit 1839                                      |
|                     Accumulated Amortization on Internal-Use Software |
|                                                                       |
|                                                                       |
|      Credit 1849                              Allowance for Depletion |
|                                                                       |
|                      Credit 1899                                      |
|                             Accumulated Depreciation on Other General |
|                                                                       |
|                                        Property, Plant, and Equipment |
|                                                                       |
|                      Credit 5720                                      |
|                              Financing Sources Transferred In Without |
|                                                                       |
|                                                         Reimbursement |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E608   To record the transfer-in                                    |
|          of investments from                                          |
|          others without                                               |
|          reimbursement.                                               |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E604, E606, and                                    |
|          E610.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1610                Investments in                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1612                Premium on                         |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1613                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1618                Market                             |
|                                    Adjustment -                       |
|                                    Investments                        |
|                                                                       |
|          Debit 1620                Investments in                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1622                Premium on                         |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1623                Amortization                       |
|                                    of Discount                        |
|                                    and Premium on                     |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1630                Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|          Debit 1633                Amortization                       |
|                                    of Discount on                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued                       |
|                                    by the Bureau                      |
|                                    of the Public                      |
|                                    Debt                               |
|                                                                       |
|          Debit 1638                Market                             |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 1639                Contra Market                      |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 1690                Other                              |
|                                    Investments                        |
|                                                                       |
|                      Credit 161                                       |
| 1                  Discount on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Cred                                             |
| it 1613                  Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                   Public Debt         |
|                                                                       |
|                                                                       |
|          Credit 1618                  Market Adjustment - Investments |
|                                                                       |
|                      Credit                                           |
| 1621                  Discount on Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 162                                       |
| 3                  Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                   Securities          |
|                                                                       |
|                      Credit 163                                       |
| 1                  Discount on U.S. Treasury Zero Coupon Bonds Issued |
|                                                                       |
|                                      by the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1                                         |
| 638                  Market Adjustment - Investments in U.S. Treasury |
|                                                   Zero Coupon Bonds   |
|                                                                       |
|                      Credit                                           |
|  1639                  Contra Market Adjustment - Investments in U.S. |
|                                                                       |
|                                            Treasury Zero Coupon Bonds |
|                                                                       |
|                                                                       |
| Credit 5720                  Financing Sources Transferred In Without |
|                                                   Reimbursement       |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   E610   To record the transfer-in                                    |
|          of accounts payable from                                     |
|          others without                                               |
|          reimbursement.                                               |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TCs-E604, E606, and                                    |
|          E608.                                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations; Transfer of                                     |
|          Current-Year Authority;                                      |
|          Transfer of Prior-Year                                       |
|          Balances; Transfer of                                        |
|          USSGL Account 4225;                                          |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5720                Financing                          |
|                                    Sources                            |
|                                    Transferred In                     |
|                                    Without                            |
|                                    Reimbursement                      |
|                                                                       |
|                      Cred                                             |
| it 2150                   Payable for Transfers of Currently Invested |
|                                                    Balances           |
|                                                                       |
|                                                                       |
|           Credit 2155                   Expenditure Transfers Payable |
|                                                                       |
|                      C                                                |
| redit 2170                   Subsidy Payable to the Financing Account |
|                                                                       |
|                                                                       |
|                Credit 2180                   Loan Guarantee Liability |
|                                                                       |
|                      Credit 2220                   Unfunded Leave     |
|                                                                       |
|                                                                       |
|                 Credit 2225                   Unfunded FECA Liability |
|                                                                       |
|                      Cred                                             |
| it 2290                   Other Unfunded Employment Related Liability |
|                                                                       |
|                                                                       |
|  Credit 2310                   Liability for Advances and Prepayments |
|                                                                       |
|                      Credit 2510                                      |
|                    Principal Payable to the Bureau of the Public Debt |
|                                                                       |
|                      Credit 2                                         |
| 520                   Principal Payable to the Federal Financing Bank |
|                                                                       |
|                                                                       |
|             Credit 2610                   Actuarial Pension Liability |
|                                                                       |
|                                                                       |
|    Credit 2620                   Actuarial Health Insurance Liability |
|                                                                       |
|                                                                       |
|      Credit 2630                   Actuarial Life Insurance Liability |
|                                                                       |
|                                                                       |
|                Credit 2650                   Actuarial FECA Liability |
|                                                                       |
|                                                                       |
|             Credit 2690                   Other Actuarial Liabilities |
|                                                                       |
|                      Credit                                           |
| 2910                   Prior Liens Outstanding on Acquired Collateral |
|                                                                       |
|                                                                       |
|                  Credit 2920                   Contingent Liabilities |
|                                                                       |
|                                                                       |
|                 Credit 2940                   Capital Lease Liability |
|                                                                       |
|                      Credit                                           |
|  2960                   Accounts Payable From Canceled Appropriations |
|                                                                       |
|                      Credit                                           |
| 2970                   Liability for Capital Transfers to the General |
|                                                                       |
|                                                  Fund of the Treasury |
|                                                                       |
|                      Cred                                             |
| it 2990                   Other Liabilities Without Related Budgetary |
|                                                    Obligations        |
|                                                                       |
|                                                                       |
|        Credit 2995                   Estimated Cleanup Cost Liability |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### YEAREND - Preclosing Entries                           |   |   |
| ### F |                                                              |   |   |
| 100 - |                                                              |   |   |
|  F299 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F104   To record, in the                                            |
|          transferring agency, an                                      |
|          adjustment to anticipated                                    |
|          appropriation transfer                                       |
|          not realized.                                                |
|                                                                       |
|          **Comment:** Balance in                                      |
|          anticipated accounts must                                    |
|          be zero at yearend.                                          |
|          Reverse for the receiving                                    |
|          agency.                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4160                Anticipated                        |
|                                    Transfers -                        |
|                                    Current-Year                       |
|                                    Authority                          |
|                                                                       |
|          Debit 4180                Anticipated                        |
|                                    Transfers -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F106   To record the reductions                                     |
|          of resources to match                                        |
|          obligations in permanent                                     |
|          indefinite funds via FMS                                     |
|          2108: Yearend Closing                                        |
|          Statement (no warrant).                                      |
|                                                                       |
|          **Comment:** To record as                                    |
|          an adjusting entry before                                    |
|          preparing the preclosing                                     |
|          trial balance. Do not                                        |
|          process this transaction                                     |
|          with USSGL TC-F108 unless                                    |
|          indefinite authority                                         |
|          needs further adjusting.                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          FACTS II Indefinite                                          |
|          No-Year                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit                                           |
| 4391                      Adjustments to Indefinite No-Year Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F107   To record an increase of                                     |
|          resources to match                                           |
|          obligations in permanent                                     |
|          indefinite funds via FMS                                     |
|          2108: Yearend Closing                                        |
|          Statement (no warrant).                                      |
|                                                                       |
|          **Comment:** To record as                                    |
|          an adjusting entry before                                    |
|          preparing the preclosing                                     |
|          trial balance.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4391                Adjustments                        |
|                                    to Indefinite                      |
|                                    No-Year                            |
|                                    Authority                          |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                      Credit 4510                 Apportionments       |
|                                                                       |
|                                                                       |
|           Credit 4610                 Allotments - Realized Resources |
|                                                                       |
|                      Cr                                               |
| edit 4620                 Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance                       |
|                                    With Treasury                      |
|                                                                       |
|                      C                                                |
| redit 3101                 Unexpended Appropriations - Appropriations |
|                                                  Received             |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F108   To record the reduction                                      |
|          of permanent indefinite                                      |
|          resources when a warrant                                     |
|          is received.                                                 |
|                                                                       |
|          **Comment:** Do not                                          |
|          process this transaction                                     |
|          unless indefinite                                            |
|          authority needs further                                      |
|          adjusting. Reverse entry                                     |
|          for an increase.                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|      Credit 4111                      Debt Liquidation Appropriations |
|                                                                       |
|                      Cr                                               |
| edit 4118                      Reestimated Loan Subsidy Appropriation |
|                                                                       |
|                                                                       |
|        Credit 4119                      Other Appropriations Realized |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3101                Unexpended                         |
|                                    Appropriations -                   |
|                                    Appropriations                     |
|                                    Received                           |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F109   To record the removal of                                     |
|          unfilled customer orders                                     |
|          without advance in excess                                    |
|          of obligations.                                              |
|                                                                       |
|          **Comment:** For expiring                                    |
|          accounts only. To record                                     |
|          as an adjusting entry                                        |
|          before preparing the                                         |
|          preclosing trial balance.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      C                                                |
| redit 4221                   Unfilled Customer Orders Without Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F110   To record the removal of                                     |
|          unfilled customer orders                                     |
|          with advance and to                                          |
|          return advance in excess                                     |
|          of obligations.                                              |
|                                                                       |
|          **Comment:** For expiring                                    |
|          accounts only. To record                                     |
|          as an adjusting entry                                        |
|          before preparing the                                         |
|          preclosing trial balance.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                                                                       |
|   Credit 4222                   Unfilled Customer Orders With Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2310                Liability for                      |
|                                    Advances and                       |
|                                    Prepayments                        |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F111   To record in the ordering                                    |
|          fund the reduction to                                        |
|          undelivered orders so                                        |
|          that the balance equals                                      |
|          obligations in the                                           |
|          performing fund for the                                      |
|          related unfilled customer                                    |
|          orders.                                                      |
|                                                                       |
|          **Comment:** Process when                                    |
|          both Treasury                                                |
|          Appropriation Fund                                           |
|          Symbols are expiring.                                        |
|          This transaction complies                                    |
|          with the Economy Act and                                     |
|          Office of Management and                                     |
|          Budget Circular No. A-11,                                    |
|          Section 20 (2004).                                           |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Economy Act Scenario                                         |
|          (December 2004)                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4801                Undelivered                        |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid                             |
|                                                                       |
|                                                                       |
|          Credit 4610                  Allotments - Realized Resources |
|                                                                       |
|                      Cre                                              |
| dit 4620                  Unobligated Funds Exempt From Apportionment |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F112   To record adjustments for                                    |
|          anticipated resources not                                    |
|          realized.                                                    |
|                                                                       |
|          **Comment:** Balance in                                      |
|          the anticipated accounts                                     |
|          must be zero at yearend.                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4131                Current-Year                       |
|                                    Contract Authority                 |
|                                    Realized                           |
|                                                                       |
|          Debit 4141                Current-Year                       |
|                                    Borrowing                          |
|                                    Authority Realized                 |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4590                Apportionments -                   |
|                                    Anticipated                        |
|                                    Resources -                        |
|                                    Programs Subject                   |
|                                    to Apportionment                   |
|                                                                       |
|          Debit 4690                Anticipated                        |
|                                    Resources -                        |
|                                    Programs Exempt                    |
|                                    From Apportionment                 |
|                                                                       |
|                      Cre                                              |
| dit 4032                      Estimated Indefinite Contract Authority |
|                                                                       |
|                      Cred                                             |
| it 4042                      Estimated Indefinite Borrowing Authority |
|                                                                       |
|                      Credit 4060                                      |
|                      Anticipated Collections From Non-Federal Sources |
|                                                                       |
|                      Credit 4                                         |
| 070                      Anticipated Collections From Federal Sources |
|                                                                       |
|                      Cre                                              |
| dit 4120                      Appropriations Anticipated - Indefinite |
|                                                                       |
|                      Credit 416                                       |
| 0                      Anticipated Transfers - Current-Year Authority |
|                                                                       |
|                      Credit                                           |
| 4165                      Allocations of Authority - Anticipated From |
|                                                                       |
|                                                     Invested Balances |
|                                                                       |
|                      Credit                                           |
| 4210                      Anticipated Reimbursements and Other Income |
|                                                                       |
|                      Credit 4215                                      |
|                      Anticipated Appropriation Trust Fund Expenditure |
|                                                       Transfers       |
|                                                                       |
|                      Credit 4310                                      |
|                      Anticipated Recoveries of Prior-Year Obligations |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F113   To record the reduction                                      |
|          of unobligated balances                                      |
|          for indefinite contract                                      |
|          or indefinite borrowing                                      |
|          authority at yearend.                                        |
|                                                                       |
|          **Comment:** Unobligated                                     |
|          balances for indefinite                                      |
|          contract or borrowing                                        |
|          authority must be zero at                                    |
|          yearend.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Contract Authority Case                                      |
|          Studies                                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4700                Commitments -                      |
|                                    Programs Subject                   |
|                                    to Apportionment                   |
|                                                                       |
|          Debit 4720                Commitments -                      |
|                                    Programs Exempt                    |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|                      Cred                                             |
| it 4133                    Decreases to Indefinite Contract Authority |
|                                                                       |
|                      Credi                                            |
| t 4143                    Decreases to Indefinite Borrowing Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F114   To record adjustments for                                    |
|          anticipated reductions                                       |
|          not realized.                                                |
|                                                                       |
|          **Comment:** Balances are                                    |
|          reduced to zero.                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4034                Anticipated                        |
|                                    Adjustments                        |
|                                    to Contract                        |
|                                    Authority                          |
|                                                                       |
|          Debit 4044                Anticipated                        |
|                                    Reductions to                      |
|                                    Borrowing                          |
|                                    Authority                          |
|                                                                       |
|          Debit 4047                Anticipated                        |
|                                    Transfers to                       |
|                                    the General                        |
|                                    Fund of the                        |
|                                    Treasury                           |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F116   To record adjustments for                                    |
|          resources realized in                                        |
|          excess of those                                              |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** Adjust                                          |
|          abnormal balances to                                         |
|          zero. May impact other                                       |
|          budgetary status                                             |
|          accounts.                                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4060                Anticipated                        |
|                                    Collections From                   |
|                                    Non-Federal                        |
|                                    Sources                            |
|                                                                       |
|          Debit 4070                Anticipated                        |
|                                    Collections From                   |
|                                    Federal Sources                    |
|                                                                       |
|          Debit 4120                Appropriations                     |
|                                    Anticipated -                      |
|                                    Indefinite                         |
|                                                                       |
|          Debit 4210                Anticipated                        |
|                                    Reimbursements                     |
|                                    and Other Income                   |
|                                                                       |
|          Debit 4215                Anticipated                        |
|                                    Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers                          |
|                                                                       |
|          Debit 4310                Anticipated                        |
|                                    Recoveries of                      |
|                                    Prior-Year                         |
|                                    Obligations                        |
|                                                                       |
|                                                                       |
|                Credit 4450                    Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F118   To record adjustments for                                    |
|          reductions to resources                                      |
|          in excess of those                                           |
|          anticipated.                                                 |
|                                                                       |
|          **Comment:** Adjust                                          |
|          abnormal balances to                                         |
|          zero.                                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|                      Credit                                           |
|  4034                   Anticipated Adjustments to Contract Authority |
|                                                                       |
|                      Credit                                           |
|  4044                   Anticipated Reductions to Borrowing Authority |
|                                                                       |
|                      Credit 40                                        |
| 47                   Anticipated Transfers to the General Fund of the |
|                                                    Treasury           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F120   To record the                                                |
|          cancellation of expired                                      |
|          authority and withdraw                                       |
|          funds via FMS 2108:                                          |
|          Yearend Closing Statement                                    |
|          (no warrant).                                                |
|                                                                       |
|          **Comment:** Use only at                                     |
|          the end of the 5th year                                      |
|          after the authority                                          |
|          expires.                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired Authority                  |
|                                                                       |
|                                                                       |
|                   Credit 4350                      Canceled Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F121   To record the amount of                                      |
|          unobligated appropriated                                     |
|          receipts in a trust or                                       |
|          special fund expenditure                                     |
|          account that is canceled                                     |
|          and returned to the                                          |
|          originating invested                                         |
|          trust of special fund                                        |
|          from which the amount was                                    |
|          originally derived. The                                      |
|          amounts are to be                                            |
|          returned via SF 1151: Non                                    |
|          expenditure Transfer                                         |
|          Authorization.                                               |
|                                                                       |
|          **Comment:** Use USSGL                                       |
|          account 4650 if the                                          |
|          authority is expired.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Cancellations - Available                                    |
|          Trust or Special Funds                                       |
|          With Invested                                                |
|          Relationships                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credi                                            |
| t 4356                    Cancellation of Appropriation From Invested |
|                                                     Balances          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5765                Nonexpenditure                     |
|                                    Financing                          |
|                                    Sources -                          |
|                                    Transfers-Out                      |
|                                                                       |
|                                                                       |
|             Credit 1010                    Fund Balance With Treasury |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F122   To record the                                                |
|          cancellation of authority                                    |
|          not previously expired                                       |
|          and to withdraw funds.                                       |
|                                                                       |
|          **Comment:** Authority                                       |
|          canceled early by                                            |
|          administrative action.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized Resources                 |
|                                                                       |
|          Debit 4620                Unobligated Funds                  |
|                                    Exempt From                        |
|                                    Apportionment                      |
|                                                                       |
|                      Credit 4351                                      |
|                     Partial or Early Cancellation of Authority With a |
|                                                                       |
|                                                 U.S. Treasury Warrant |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3106                Unexpended                         |
|                                    Appropriations -                   |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|           Credit 1010                      Fund Balance With Treasury |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F123   To record the amount of                                      |
|          unobligated appropriated                                     |
|          receipts in a trust or                                       |
|          special fund expenditure                                     |
|          account represented as a                                     |
|          receivable from an                                           |
|          invested trust of special                                    |
|          fund that is canceled.                                       |
|          There is no movement of                                      |
|          fund balance.                                                |
|                                                                       |
|          **Comment:** Use USSGL                                       |
|          account 4650 if the                                          |
|          authority is expired.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Cancellations - Available                                    |
|          Trust or Special Funds                                       |
|          With Invested                                                |
|          Relationships                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4450                Unapportioned                      |
|                                    Authority                          |
|                                                                       |
|          Debit 4510                Apportionments                     |
|                                                                       |
|          Debit 4610                Allotments -                       |
|                                    Realized                           |
|                                    Resources                          |
|                                                                       |
|          Debit 4620                Unobligated                        |
|                                    Funds Exempt                       |
|                                    From                               |
|                                    Apportionment                      |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credit 43                                        |
| 57                    Cancellation of Appropriated Amounts Receivable |
|                                                                       |
|                                  From Invested Trust or Special Funds |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F124   To record the closing of                                     |
|          General Fund receipt                                         |
|          accounts associated with                                     |
|          fund balance at yearend.                                     |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C142 and TC-C147 for                                      |
|          the original transaction.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          General Fund Receipt                                         |
|          Account Guide                                                |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2980                Custodial                          |
|                                    Liability                          |
|                                                                       |
|          Debit 2985                Liability                          |
|                                    for                                |
|                                    Non-Entity                         |
|                                    Assets Not                         |
|                                    Reported on                        |
|                                    the                                |
|                                    Statement of                       |
|                                    Custodial                          |
|                                    Activity                           |
|                                                                       |
|                                                                       |
|                 Credit 1010                Fund Balance With Treasury |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F125   To record the closing of                                     |
|          General Fund receipt                                         |
|          accounts associated with                                     |
|          USSGL account 7500 at                                        |
|          yearend.                                                     |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-C437 for the original                                     |
|          transaction.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Disposition of Borrowings                                    |
|          With Capitalized Interest                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2985                Liability                          |
|                                    for                                |
|                                    Non-Entity                         |
|                                    Assets Not                         |
|                                    Reported on                        |
|                                    the                                |
|                                    Statement of                       |
|                                    Custodial                          |
|                                    Activity                           |
|                                                                       |
|                                                                       |
|          Credit 7500                Distribution of Income - Dividend |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F126   To record an adjustment                                      |
|          to authority temporarily                                     |
|          unavailable for Treasury                                     |
|          Appropriation Fund                                           |
|          Symbols that do not have                                     |
|          a Schedule N (Schedule on                                    |
|          Unavailable Collections)                                     |
|          in the President\'s                                          |
|          Budget and do not report                                     |
|          authority precluded from                                     |
|          obligation on the Program                                    |
|          and Financing Schedule                                       |
|          (P&F).                                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4395                Authority                          |
|                                    Unavailable                        |
|                                    for                                |
|                                    Obligation                         |
|                                    Pursuant to                        |
|                                    Public Law -                       |
|                                    Temporary                          |
|                                                                       |
|                                                                       |
|                   Credit 4450                 Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F128   To record the                                                |
|          cancellation of a valid                                      |
|          obligation and account                                       |
|          payable in the                                               |
|          \"canceling                                                  |
|          appropriation.\"                                             |
|                                                                       |
|          **Comment:** Reverse                                         |
|          USSGL TC-B134. Also post                                     |
|          USSGL TC-F120 or TC-F122                                     |
|          to cancel the expired                                        |
|          authority and withdraw                                       |
|          fund balance. See USSGL                                      |
|          TC-F130 to reestablish a                                     |
|          canceled accounts payable                                    |
|          in the canceled                                              |
|          appropriation. Credit                                        |
|          USSGL account 4450 only                                      |
|          for partial                                                  |
|          cancellations. See Office                                    |
|          of Management and Budget                                     |
|          Circular No. A-11 for                                        |
|          additional guidance.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Canceled Payables                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4971                Downward                           |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Unpaid                             |
|                                    Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Recoveries                         |
|                                                                       |
|                                                                       |
|                  Credit 4450                  Unapportioned Authority |
|                                                                       |
|                                                                       |
|           Credit 4650                  Allotments - Expired Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 2110                Accounts                           |
|                                    Payable                            |
|                                                                       |
|                                                                       |
|         Credit 6100                  Operating Expenses/Program Costs |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F130   To reinstate the valid                                       |
|          account payable in the                                       |
|          canceled appropriation                                       |
|          for financial statement                                      |
|          presentation.                                                |
|                                                                       |
|          **Comment:** Post this                                       |
|          transaction concurrently                                     |
|          with USSGL TC-F128.                                          |
|          Office of Management and                                     |
|          Budget (OMB) Circular No.                                    |
|          A-11 requires agencies to                                    |
|          maintain proper general                                      |
|          ledger control for                                           |
|          obligations to prevent                                       |
|          both overpayment and                                         |
|          over-obligation related                                      |
|          to canceled                                                  |
|          appropriations, and that                                     |
|          anti-deficiency                                              |
|          provisions continue to                                       |
|          apply to canceled                                            |
|          appropriations. See OMB                                      |
|          Circular No. A-11 for                                        |
|          additional guidance.                                         |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Canceled Payables                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 6800                Future                             |
|                                    Funded                             |
|                                    Expenses                           |
|                                                                       |
|                      C                                                |
| redit 2960              Accounts Payable From Canceled Appropriations |
|   ------ ------------------                                           |
| ------- ---------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F132   To record the reduction                                      |
|          of receipt and                                               |
|          appropriation balances                                       |
|          previously precluded from                                    |
|          obligation by the amount                                     |
|          that was needed in the                                       |
|          current year to cover                                        |
|          obligations. Record this                                     |
|          entry as preclosing when                                     |
|          the total amount of                                          |
|          current-year receipts is                                     |
|          greater than the amount                                      |
|          needed to cover                                              |
|          current-year obligations.                                    |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-F354 if the                                         |
|          total amount of                                              |
|          current-year receipts is                                     |
|          not enough to cover                                          |
|          current- year                                                |
|          obligations.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide: Trust                                      |
|          Funds With Balances                                          |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4397                Receipts and                       |
|                                    Appropriations                     |
|                                    Temporarily                        |
|                                    Precluded From                     |
|                                    Obligation                         |
|                                                                       |
|                      Cr                                               |
| edit 4157                    Authority Made Available From Receipt or |
|                                                                       |
|                      Appropriation Balances Previously Precluded From |
|                                                     Obligation        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F134   To record the reduction                                      |
|          of offsetting collections                                    |
|          balances previously                                          |
|          precluded from obligation                                    |
|          by the amount that was                                       |
|          needed in the current                                        |
|          year to cover                                                |
|          obligations. Record this                                     |
|          entry as preclosing when                                     |
|          the total amount of                                          |
|          current-year collections                                     |
|          is greater than the                                          |
|          amount needed to cover                                       |
|          current-year obligations.                                    |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-F356 if the                                         |
|          total amount of                                              |
|          current-year receipts is                                     |
|          not enough to cover                                          |
|          current- year                                                |
|          obligations.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide: Trust                                      |
|          Funds With Balances                                          |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4398                Offsetting                         |
|                                    Collections                        |
|                                    Temporarily                        |
|                                    Precluded                          |
|                                    From                               |
|                                    Obligation                         |
|                                                                       |
|                                                                       |
|  Credit 4158                 Authority Made Available From Offsetting |
|                                                                       |
|                         Collection Balances Previously Precluded From |
|                                                  Obligation           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F136   To record the market                                         |
|          value adjustment between                                     |
|          the amortized cost and                                       |
|          the current market value                                     |
|          at yearend when the                                          |
|          Treasury note is                                             |
|          available for sale.                                          |
|                                                                       |
|          **Comment:** Unrealized                                      |
|          holding gains and losses                                     |
|          are excluded from                                            |
|          earnings and reported as                                     |
|          a separate component of                                      |
|          shareholders\' equity.                                       |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Investments Not Held to                                      |
|          Maturity                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1618                Market                             |
|                                    Adjustment -                       |
|                                    Investments                        |
|                                                                       |
|                      Credit 7180                  Unrealized Gains    |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F138   To record the market                                         |
|          value adjustment between                                     |
|          the amortized cost and                                       |
|          the current market value                                     |
|          at yearend when a                                            |
|          Treasury note is                                             |
|          classified as a trading                                      |
|          security.                                                    |
|                                                                       |
|          **Comment:** Unrealized                                      |
|          holding gains and losses                                     |
|          are included in earnings.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Investments Not Held to                                      |
|          Maturity                                                     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7280                Unrealized                         |
|                                    Losses                             |
|                                                                       |
|                                                                       |
|            Credit 1618                Market Adjustment - Investments |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F144   To record the                                                |
|          cancellation of a                                            |
|          receivable for                                               |
|          reimbursable activity.                                       |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-C420 in a                                           |
|          General Fund receipt                                         |
|          account. To record as an                                     |
|          adjusting entry before                                       |
|          preparing the preclosing                                     |
|          trial balance, post this                                     |
|          transaction prior to                                         |
|          posting USSGL TC-F120,                                       |
|          which cancels expired                                        |
|          authority.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Expired and Canceled                                         |
|          Authority; General Fund                                      |
|          Receipt Account Guide                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                                                                       |
| Credit 4251                  Reimbursements and Other Income Earned - |
|                                                   Receivable          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5200                Revenue From                       |
|                                    Services                           |
|                                    Provided                           |
|                                                                       |
|          Debit 5900                Other Revenue                      |
|                                                                       |
|                      Credit 1310                  Accounts Receivable |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F146   To record the                                                |
|          cancellation of expired                                      |
|          balances in the                                              |
|          expenditure account and                                      |
|          return amounts to the                                        |
|          associated unavailable                                       |
|          receipt account. A                                           |
|          Treasury warrant is                                          |
|          required.                                                    |
|                                                                       |
|          **Comment:** Record as an                                    |
|          adjusting entry before                                       |
|          preparing the preclosing                                     |
|          trial balance.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4650                Allotments -                       |
|                                    Expired                            |
|                                    Authority                          |
|                                                                       |
|                      Credit                                           |
|  4355                  Cancellation of Appropriation From Unavailable |
|                                                   Receipts            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 5745                Appropriated                       |
|                                    Earmarked                          |
|                                    Receipts                           |
|                                    Transferred                        |
|                                    Out                                |
|                                                                       |
|                                                                       |
|               Credit 1010                  Fund Balance With Treasury |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### YEAREND - Closing Entries                              |   |   |
| ### F |                                                              |   |   |
| 300 - |                                                              |   |   |
|  F499 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F301   To reclassify the balance                                    |
|          of partially canceled                                        |
|          authority to memorandum                                      |
|          accounts.                                                    |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-F390 to record                                      |
|          the closing of canceled                                      |
|          authority for partial                                        |
|          cancellations.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for Partial                                       |
|          Cancellation - No-Year                                       |
|          TAFS With \"Definite                                         |
|          Authority\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8102                Offset for                         |
|                                    Partial                            |
|                                    Authority                          |
|                                    Cancellation                       |
|                                                                       |
|                                                                       |
|           Credit 8101                  Partial Authority Cancellation |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F302   To record the consolidation                                  |
|          of actual net-funded                                         |
|          resources and reductions for                                 |
|          withdrawn funds.                                             |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4129                   Amounts                         |
|                                       Appropriated                    |
|                                       From Specific                   |
|                                       Invested TAFS -                 |
|                                       Transfers-Out                   |
|                                                                       |
|          Debit 4130                   Appropriation                   |
|                                       To Liquidate                    |
|                                       Contract                        |
|                                       Authority                       |
|                                       Withdrawn                       |
|                                                                       |
|          Debit 4146                   Actual                          |
|                                       Repayments of                   |
|                                       Debt,                           |
|                                       Current-Year                    |
|                                       Authority                       |
|                                                                       |
|          Debit 4147                   Actual                          |
|                                       Repayments of                   |
|                                       Debt,                           |
|                                       Prior-Year                      |
|                                       Balances                        |
|                                                                       |
|          Debit 4151                   Actual Capital                  |
|                                       Transfers to                    |
|                                       the General                     |
|                                       Fund of the                     |
|                                       Treasury,                       |
|                                       Current-Year                    |
|                                       Authority                       |
|                                                                       |
|          Debit 4152                   Actual Capital                  |
|                                       Transfers to                    |
|                                       the General                     |
|                                       Fund of the                     |
|                                       Treasury,                       |
|                                       Prior-Year                      |
|                                       Balances                        |
|                                                                       |
|          **Debit 4201**                **Total Actual                 |
|                                       Resources -                     |
|                                       Collected**                     |
|                                                                       |
|          Debit 4208                   Adjustment to                   |
|                                       Total                           |
|                                       Resources -                     |
|                                       Disposition of                  |
|                                       Canceled                        |
|                                       Payables                        |
|                                                                       |
|          Debit 4355                   Cancellation of                 |
|                                       Appropriation                   |
|                                       From                            |
|                                       Unavailable                     |
|                                       Receipts                        |
|                                                                       |
|          Debit 4356                   Cancellation of                 |
|                                       Appropriation                   |
|                                       From Invested                   |
|                                       Balances                        |
|                                                                       |
|          Debit 4387                   Temporary                       |
|                                       Reduction of                    |
|                                       Appropriation                   |
|                                       From                            |
|                                       Unavailable                     |
|                                       Receipts, New                   |
|                                       Budget                          |
|                                       Authority                       |
|                                                                       |
|          Debit 4388                   Temporary                       |
|                                       Reduction of                    |
|                                       Appropriation                   |
|                                       From                            |
|                                       Unavailable                     |
|                                       Receipts,                       |
|                                       Prior-Year                      |
|                                       Balances                        |
|                                                                       |
|          Debit 4391                   Adjustments to                  |
|                                       Indefinite                      |
|                                       No-Year                         |
|                                       Authority                       |
|                                                                       |
|          Debit 4392                   Permanent                       |
|                                       Reduction - New                 |
|                                       Budget                          |
|                                       Authority                       |
|                                                                       |
|          Debit 4393                   Permanent                       |
|                                       Reduction -                     |
|                                       Prior-Year                      |
|                                       Balances                        |
|                                                                       |
|                                                                       |
|      Credit 4111                      Debt Liquidation Appropriations |
|                                                                       |
|                      Credit                                           |
|  4112                      Liquidation of Deficiency - Appropriations |
|                                                                       |
|                      Credit                                           |
| 4114                      Appropriated Trust or Special Fund Receipts |
|                                                                       |
|                                                                       |
|           Credit 4115                      Loan Subsidy Appropriation |
|                                                                       |
|                      Credi                                            |
| t 4117                      Loan Administrative Expense Appropriation |
|                                                                       |
|                      Cr                                               |
| edit 4118                      Reestimated Loan Subsidy Appropriation |
|                                                                       |
|                                                                       |
|        Credit 4119                      Other Appropriations Realized |
|                                                                       |
|                      C                                                |
| redit 4125                      Loan Modification Adjustment Transfer |
|                                                       Appropriation   |
|                                                                       |
|                      Credit 4128                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                       Transfers-In    |
|                                                                       |
|                      Credit 41                                        |
| 38                      Appropriation To Liquidate Contract Authority |
|                                                                       |
|                      Credit                                           |
| 4148                      Resources Realized From Borrowing Authority |
|                                                                       |
|                                                                       |
|                     Credit 4150                      Reappropriations |
|                                                                       |
|                      Credit 4167                                      |
|                       Allocations of Realized Authority - Transferred |
|                                                                       |
|                                                From Invested Balances |
|                                                                       |
|                                                                       |
|   Credit 4170                      Transfers - Current-Year Authority |
|                                                                       |
|                      Credit 417                                       |
| 3                      Nonallocation Transfers of Invested Balances - |
|                                                       Transferred     |
|                                                                       |
|                      Credit 4175                                      |
|                    Allocation Transfers of Current-Year Authority for |
|                                                                       |
|                                                  Noninvested Accounts |
|                                                                       |
|                      Credit                                           |
| 4176                      Allocation Transfers of Prior-Year Balances |
|                                                                       |
|                                                                       |
|      Credit 4190                      Transfers - Prior-Year Balances |
|                                                                       |
|                      Credit 41                                        |
| 91                      Balance Transfers - Extension of Availability |
|                                                                       |
|                                           Other Than Reappropriations |
|                                                                       |
|                      Cred                                             |
| it 4192                      Balance Transfers - Unexpired to Expired |
|                                                                       |
|                                                                       |
|       Credit 4195                      Transfer of Obligated Balances |
|                                                                       |
|                     **Cr                                              |
| edit 4201**                    **Total Actual Resources - Collected** |
|                                                                       |
|                      Credit 4212                                      |
|                    Liquidation of Deficiency - Offsetting Collections |
|                                                                       |
|                      Credit 4252                                      |
|                    Reimbursements and Other Income Earned - Collected |
|                                                                       |
|                      Credit 4255                                      |
|                      Appropriation Trust Fund Expenditure Transfers - |
|                                                       Collected       |
|                                                                       |
|                      Credit 4260                                      |
|                      Actual Collections of \"governmental-type\" Fees |
|                                                                       |
|                      Cred                                             |
| it 4261                      Actual Collections of Business-Type Fees |
|                                                                       |
|                                                                       |
| Credit 4262                      Actual Collections of Loan Principal |
|                                                                       |
|                                                                       |
|  Credit 4263                      Actual Collections of Loan Interest |
|                                                                       |
|                                                                       |
|           Credit 4264                      Actual Collections of Rent |
|                                                                       |
|                      Credit                                           |
|  4265                      Actual Collections From Sale of Foreclosed |
|                                                       Property        |
|                                                                       |
|                      Credit                                           |
| 4266                      Other Actual Business-Type Collections From |
|                                                                       |
|                                                   Non-Federal Sources |
|                                                                       |
|                      Credit 426                                       |
| 7                      Other Actual \"governmental-type\" Collections |
|                                                                       |
|                                              From Non-Federal Sources |
|                                                                       |
|                      C                                                |
| redit 4271                      Actual Program Fund Subsidy Collected |
|                                                                       |
|                                                                       |
|     Credit 4273                      Interest Collected From Treasury |
|                                                                       |
|                      Cred                                             |
| it 4275                      Actual Collections From Liquidating Fund |
|                                                                       |
|                      Cr                                               |
| edit 4276                      Actual Collections From Financing Fund |
|                                                                       |
|                                                                       |
|   Credit 4277                      Other Actual Collections - Federal |
|                                                                       |
|                      Credit 4290                                      |
|                      Amortization and Market Adjustment - Investments |
|                                                                       |
|                                    in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                      Credit                                           |
| 4391                      Adjustments to Indefinite No-Year Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F304   To record the closing of                                     |
|          fiscal-year contract                                         |
|          authority.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4132                   Substitution                    |
|                                       of Contract                     |
|                                       Authority                       |
|                                                                       |
|          Debit 4133                   Decreases to                    |
|                                       Indefinite                      |
|                                       Contract                        |
|                                       Authority                       |
|                                                                       |
|          Debit 4134                   Contract                        |
|                                       Authority                       |
|                                       Withdrawn                       |
|                                                                       |
|          Debit 4135                   Contract                        |
|                                       Authority                       |
|                                       Liquidated                      |
|                                                                       |
|          **Debit 4139**                **Contract                     |
|                                       Authority                       |
|                                       Carried                         |
|                                       Forward**                       |
|                                                                       |
|          Debit 4392                   Permanent                       |
|                                       Reduction -                     |
|                                       New Budget                      |
|                                       Authority                       |
|                                                                       |
|          Debit 4393                   Permanent                       |
|                                       Reduction -                     |
|                                       Prior-Year                      |
|                                       Balances                        |
|                                                                       |
|                      Cre                                              |
| dit 4131                     Current-Year Contract Authority Realized |
|                                                                       |
|                     **C                                               |
| redit 4139**                   **Contract Authority Carried Forward** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F306   To record the closing of                                     |
|          fiscal-year borrowing                                        |
|          authority.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4140                   Substitution                    |
|                                       of Borrowing                    |
|                                       Authority                       |
|                                                                       |
|          Debit 4143                   Decreases to                    |
|                                       Indefinite                      |
|                                       Borrowing                       |
|                                       Authority                       |
|                                                                       |
|          Debit 4144                   Borrowing                       |
|                                       Authority                       |
|                                       Withdrawn                       |
|                                                                       |
|          Debit 4145                   Borrowing                       |
|                                       Authority                       |
|                                       Converted to                    |
|                                       Cash                            |
|                                                                       |
|          **Debit 4149**                **Borrowing                    |
|                                       Authority                       |
|                                       Carried                         |
|                                       Forward**                       |
|                                                                       |
|          Debit 4392                   Permanent                       |
|                                       Reduction -                     |
|                                       New Budget                      |
|                                       Authority                       |
|                                                                       |
|          Debit 4393                   Permanent                       |
|                                       Reduction -                     |
|                                       Prior-Year                      |
|                                       Balances                        |
|                                                                       |
|                      Cred                                             |
| it 4141                     Current-Year Borrowing Authority Realized |
|                                                                       |
|                     **Cr                                              |
| edit 4149**                   **Borrowing Authority Carried Forward** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------------- -----                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F308   To record the closing of                                     |
|          unobligated balances in                                      |
|          programs subject to                                          |
|          apportionment to                                             |
|          unapportioned authority for                                  |
|          unexpired multi-year and                                     |
|          no-year funds.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4420                   Unapportioned                   |
|                                       Authority - Pending             |
|                                       Rescission                      |
|                                                                       |
|          Debit 4430                   Unapportioned                   |
|                                       Authority - OMB                 |
|                                       Deferral                        |
|                                                                       |
|          Debit 4510                   Apportionments                  |
|                                                                       |
|          Debit 4610                   Allotments - Realized           |
|                                       Resources                       |
|                                                                       |
|          Debit 4630                   Funds Not Available for         |
|                                       Commitment/Obligation           |
|                                                                       |
|          Debit 4700                   Commitments - Programs          |
|                                       Subject to                      |
|                                       Apportionment                   |
|                                                                       |
|                     *                                                 |
| *Credit 4450**                            **Unapportioned Authority** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------------- -----                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F310   To record the closing of                                     |
|          unobligated balances in                                      |
|          programs exempt from                                         |
|          apportionment to                                             |
|          unapportioned authority for                                  |
|          unexpired multi-year and                                     |
|          no-year funds.                                               |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4720                   Commitments -                   |
|                                       Programs Exempt                 |
|                                       From                            |
|                                       Apportionment                   |
|                                                                       |
|                     **Credit 4620                                     |
| **                    **Unobligated Funds Exempt From Apportionment** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------------- -----                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F312   To record the closing of                                     |
|          unobligated balances to                                      |
|          expiring authority.                                          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4420                   Unapportioned                   |
|                                       Authority - Pending             |
|                                       Rescission                      |
|                                                                       |
|          Debit 4430                   Unapportioned                   |
|                                       Authority - OMB                 |
|                                       Deferral                        |
|                                                                       |
|          Debit 4450                   Unapportioned Authority         |
|                                                                       |
|          Debit 4510                   Apportionments                  |
|                                                                       |
|          Debit 4610                   Allotments - Realized           |
|                                       Resources                       |
|                                                                       |
|          Debit 4620                   Unobligated Funds               |
|                                       Exempt From                     |
|                                       Apportionment                   |
|                                                                       |
|          Debit 4630                   Funds Not Available for         |
|                                       Commitment/Obligation           |
|                                                                       |
|          Debit 4700                   Commitments - Programs          |
|                                       Subject to                      |
|                                       Apportionment                   |
|                                                                       |
|          Debit 4720                   Commitments - Programs          |
|                                       Exempt From                     |
|                                       Apportionment                   |
|                                                                       |
|                     **Credit                                          |
|  4650**                            **Allotments - Expired Authority** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------------- -----                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F314   To record the closing of                                     |
|          paid delivered orders to                                     |
|          total actual resources.                                      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4902                   Delivered                       |
|                                       Orders -                        |
|                                       Obligations,                    |
|                                       Paid                            |
|                                                                       |
|                     **C                                               |
| redit 4201**                   **Total Actual Resources - Collected** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F316   To record the closing of                                     |
|          authority other than                                         |
|          offsetting collections                                       |
|          made available from                                          |
|          balances previously                                          |
|          precluded from obligation                                    |
|          to authority temporarily                                     |
|          precluded from                                               |
|          obligation.                                                  |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-318 for authority from                                    |
|          offsetting collections.                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4397                Receipts and                       |
|                                    Appropriations                     |
|                                    Temporarily                        |
|                                    Precluded From                     |
|                                    Obligation                         |
|                                                                       |
|                      Cr                                               |
| edit 4157                    Authority Made Available From Receipt or |
|                                                                       |
|                      Appropriation Balances Previously Precluded From |
|                                                     Obligation        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F318   To record the closing of                                     |
|          authority from offsetting                                    |
|          collections made                                             |
|          available from balances                                      |
|          previously precluded from                                    |
|          obligation to authority                                      |
|          temporarily precluded                                        |
|          from obligation.                                             |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-316 for authority                                         |
|          other than offsetting                                        |
|          collections.                                                 |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Authority Temporarily                                        |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4398                Offsetting                         |
|                                    Collections                        |
|                                    Temporarily                        |
|                                    Precluded                          |
|                                    From                               |
|                                    Obligation                         |
|                                                                       |
|                                                                       |
|  Credit 4158                 Authority Made Available From Offsetting |
|                                                                       |
|                         Collection Balances Previously Precluded From |
|                                                  Obligation           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F320   To record the closing of                                     |
|          upward adjustments to                                        |
|          delivered orders -                                           |
|          obligations, paid.                                           |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-F314 for closing of                                       |
|          paid delivered orders.                                       |
|          Prior-year adjustments                                       |
|          are used only in year 2                                      |
|          and later.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4982                Upward                             |
|                                    Adjustments of                     |
|                                    Prior-Year                         |
|                                    Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Paid                               |
|                                                                       |
|                                                                       |
|     Credit 4902                  Delivered Orders - Obligations, Paid |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F322   To record the closing of                                     |
|          downward adjustments to                                      |
|          delivered orders -                                           |
|          obligations, paid.                                           |
|                                                                       |
|          **Comment:** See USSGL                                       |
|          TC-F314 for closing of                                       |
|          paid delivered orders.                                       |
|          Prior-year adjustments                                       |
|          are used only in year 2                                      |
|          and later.                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4902                Delivered                          |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Paid                               |
|                                                                       |
|                      Credit 49                                        |
| 72                  Downward Adjustments of Prior-Year Paid Delivered |
|                                                                       |
|                               Orders - Obligations, Refunds Collected |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F324   To record the closing of                                     |
|          upward adjustments and                                       |
|          transfers to delivered                                       |
|          orders - obligations,                                        |
|          unpaid.                                                      |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only in                                 |
|          year 2 and later.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4931                   Delivered                       |
|                                       Orders -                        |
|                                       Obligations                     |
|                                       Transferred,                    |
|                                       Unpaid                          |
|                                                                       |
|          Debit 4981                   Upward                          |
|                                       Adjustments of                  |
|                                       Prior-Year                      |
|                                       Delivered                       |
|                                       Orders -                        |
|                                       Obligations,                    |
|                                       Unpaid                          |
|                                                                       |
|                     **Credi                                           |
| t 4901**                   **Delivered Orders - Obligations, Unpaid** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F325   To record the closing of                                     |
|          downward adjustments and                                     |
|          transfers to delivered                                       |
|          orders - obligations,                                        |
|          unpaid.                                                      |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          **Debit 4901**             **Delivered                       |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid**                           |
|                                                                       |
|                      Credit 493                                       |
| 1                  Delivered Orders - Obligations Transferred, Unpaid |
|                                                                       |
|                      C                                                |
| redit 4971                  Downward Adjustments of Prior-Year Unpaid |
|                                                                       |
|                            Delivered Orders - Obligations, Recoveries |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------------                                 |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F326   To record the closing of                                     |
|          upward adjustments and                                       |
|          transfers to undelivered                                     |
|          orders - obligations prepaid                                 |
|          and advanced.                                                |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only in                                 |
|          year 2 and later.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4832                   Undelivered                     |
|                                       Orders -                        |
|                                       Obligations                     |
|                                       Transferred,                    |
|                                       Prepaid/Advanced                |
|                                                                       |
|          Debit 4882                   Upward Adjustments              |
|                                       of Prior-Year                   |
|                                       Undelivered                     |
|                                       Orders -                        |
|                                       Obligations,                    |
|                                       Prepaid/Advanced                |
|                                                                       |
|                     **Cr                                              |
| edit 4802**                       **Undelivered Orders - Obligations, |
|                                                                       |
|                                                    Prepaid/Advanced** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------------                                 |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --                                 |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F328   To record the closing of                                     |
|          downward adjustments and                                     |
|          transfers to undelivered                                     |
|          orders - obligations                                         |
|          prepaid and advanced.                                        |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          **Debit 4802**             **Undelivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Prepaid/Advanced**                 |
|                                                                       |
|                      Credit 4832                                      |
|                         Undelivered Orders - Obligations Transferred, |
|                                                                       |
|                                                      Prepaid/Advanced |
|                                                                       |
|                                                                       |
| Credit 4872                        Downward Adjustments of Prior-Year |
|                                                                       |
|                    Prepaid/Advanced Undelivered Orders - Obligations, |
|                                                                       |
|                                                     Refunds Collected |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------- --                                 |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F330   To record the closing of                                     |
|          upward adjustments and                                       |
|          transfers to undelivered                                     |
|          orders - obligations,                                        |
|          unpaid.                                                      |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only in                                 |
|          year 2 and later.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4831                   Undelivered                     |
|                                       Orders -                        |
|                                       Obligations                     |
|                                       Transferred,                    |
|                                       Unpaid                          |
|                                                                       |
|          Debit 4881                   Upward                          |
|                                       Adjustments of                  |
|                                       Prior-Year                      |
|                                       Undelivered                     |
|                                       Orders -                        |
|                                       Obligations,                    |
|                                       Unpaid                          |
|                                                                       |
|                     **Credit                                          |
| 4801**                   **Undelivered Orders - Obligations, Unpaid** |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F332   To record the closing of                                     |
|          downward adjustments and                                     |
|          transfers to undelivered                                     |
|          orders - obligations,                                        |
|          unpaid.                                                      |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          adjustments are used only                                    |
|          in year 2 and later.                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          **Debit 4801**             **Undelivered                     |
|                                    Orders -                           |
|                                    Obligations,                       |
|                                    Unpaid**                           |
|                                                                       |
|                      Credit                                           |
| 4831                    Undelivered Orders - Obligations Transferred, |
|                                                     Unpaid            |
|                                                                       |
|                      Cre                                              |
| dit 4871                    Downward Adjustments of Prior-Year Unpaid |
|                                                                       |
|                          Undelivered Orders - Obligations, Recoveries |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------------                                  |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F334   To record the closing of                                     |
|          adjustments for changes in                                   |
|          prior-year allocations of                                    |
|          budgetary resources to the                                   |
|          appropriate status account.                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          **Debit 4320**                **Adjustments                  |
|                                       for Changes in                  |
|                                       Prior-Year                      |
|                                       Allocations of                  |
|                                       Budgetary                       |
|                                       Resources**                     |
|                                                                       |
|          Debit 4397                   Receipts and                    |
|                                       Appropriations                  |
|                                       Temporarily                     |
|                                       Precluded From                  |
|                                       Obligation                      |
|                                                                       |
|          Debit 4450                   Unapportioned                   |
|                                       Authority                       |
|                                                                       |
|                     **Cred                                            |
| it 4320**                     **Adjustments for Changes in Prior-Year |
|                                                                       |
|                                  Allocations of Budgetary Resources** |
|                                                                       |
|                      Credit 4397                                      |
|                     Receipts and Appropriations Temporarily Precluded |
|                                                                       |
|                                                       From Obligation |
|                                                                       |
|                                                                       |
|             Credit 4450                       Unapportioned Authority |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------------                                  |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ ---------------------------- -----                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F336   To record the closing of                                     |
|          revenue, expense, and other                                  |
|          financing source accounts to                                 |
|          cumulative results of                                        |
|          operations.                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          **Debit 3310**                **Cumulative Results           |
|                                       of Operations**                 |
|                                                                       |
|          Debit 5100                   Revenue From Goods Sold         |
|                                                                       |
|          Debit 5200                   Revenue From Services           |
|                                       Provided                        |
|                                                                       |
|          Debit 5310                   Interest Revenue -              |
|                                       Other                           |
|                                                                       |
|          Debit 5311                   Interest Revenue -              |
|                                       Investments                     |
|                                                                       |
|          Debit 5312                   Interest Revenue -              |
|                                       Loans                           |
|                                       Receivable/Uninvested           |
|                                       Funds                           |
|                                                                       |
|          Debit 5313                   Interest Revenue -              |
|                                       Subsidy Amortization            |
|                                                                       |
|          Debit 5320                   Penalties, Fines, and           |
|                                       Administrative Fees             |
|                                       Revenue                         |
|                                                                       |
|          Debit 5400                   Benefit Program Revenue         |
|                                                                       |
|          Debit 5500                   Insurance and Guarantee         |
|                                       Premium Revenue                 |
|                                                                       |
|          Debit 5600                   Donated Revenue -               |
|                                       Financial Resources             |
|                                                                       |
|          Debit 5610                   Donated Revenue -               |
|                                       Nonfinancial Resources          |
|                                                                       |
|          Debit 5700                   Expended Appropriations         |
|                                                                       |
|          Debit 5708                   Expended                        |
|                                       Appropriations -                |
|                                       Prior-Period                    |
|                                       Adjustments Due to              |
|                                       Corrections of Errors           |
|                                                                       |
|          Debit 5709                   Expended                        |
|                                       Appropriations -                |
|                                       Prior-Period                    |
|                                       Adjustments Due to              |
|                                       Changes in Accounting           |
|                                       Principles                      |
|                                                                       |
|          Debit 5720                   Financing Sources               |
|                                       Transferred In Without          |
|                                       Reimbursement                   |
|                                                                       |
|          Debit 5740                   Appropriated Earmarked          |
|                                       Receipts Transferred In         |
|                                                                       |
|          Debit 5750                   Expenditure Financing           |
|                                       Sources - Transfers-In          |
|                                                                       |
|          Debit 5755                   Nonexpenditure                  |
|                                       Financing Sources -             |
|                                       Transfers-In                    |
|                                                                       |
|          Debit 5775                   Nonbudgetary Financing          |
|                                       Sources Transferred In          |
|                                                                       |
|          Debit 5780                   Imputed Financing               |
|                                       Sources                         |
|                                                                       |
|          Debit 5790                   Other Financing Sources         |
|                                                                       |
|          Debit 5791                   Adjustment to Financing         |
|                                       Sources - Downward              |
|                                       Reestimate or Negative          |
|                                       Subsidy                         |
|                                                                       |
|          Debit 5795                   Seigniorage                     |
|                                                                       |
|          Debit 5800                   Tax Revenue Collected -         |
|                                       Not Otherwise                   |
|                                       Classified                      |
|                                                                       |
|          Debit 5801                   Tax Revenue Collected -         |
|                                       Individual                      |
|                                                                       |
|          Debit 5802                   Tax Revenue Collected -         |
|                                       Corporate                       |
|                                                                       |
|          Debit 5803                   Tax Revenue Collected -         |
|                                       Unemployment                    |
|                                                                       |
|          Debit 5804                   Tax Revenue Collected -         |
|                                       Excise                          |
|                                                                       |
|          Debit 5805                   Tax Revenue Collected -         |
|                                       Estate and Gift                 |
|                                                                       |
|          Debit 5806                   Tax Revenue Collected -         |
|                                       Customs                         |
|                                                                       |
|          Debit 5820                   Tax Revenue Accrual             |
|                                       Adjustment - Not                |
|                                       Otherwise Classified            |
|                                                                       |
|          Debit 5821                   Tax Revenue Accrual             |
|                                       Adjustment - Individual         |
|                                                                       |
|          Debit 5822                   Tax Revenue Accrual             |
|                                       Adjustment - Corporate          |
|                                                                       |
|          Debit 5823                   Tax Revenue Accrual             |
|                                       Adjustment -                    |
|                                       Unemployment                    |
|                                                                       |
|          Debit 5824                   Tax Revenue Accrual             |
|                                       Adjustment - Excise             |
|                                                                       |
|          Debit 5825                   Tax Revenue Accrual             |
|                                       Adjustment - Estate and         |
|                                       Gift                            |
|                                                                       |
|          Debit 5826                   Tax Revenue Accrual             |
|                                       Adjustment - Customs            |
|                                                                       |
|          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 3                                        |
| 310**                            **Cumulative Results of Operations** |
|                                                                       |
|                      C                                                |
| redit 5109                              Contra Revenue for Goods Sold |
|                                                                       |
|                      Credit 5                                         |
| 209                              Contra Revenue for Services Provided |
|                                                                       |
|                      Credit 5317                                      |
|                           Contra Revenue for Interest Revenue - Loans |
|                                                                       |
|                                                            Receivable |
|                                                                       |
|                      Credit 5318                                      |
|                     Contra Revenue for Interest Revenue - Investments |
|                                                                       |
|                      Credit 5319                                      |
|                           Contra Revenue for Interest Revenue - Other |
|                                                                       |
|                      Credit 5329                                      |
|                              Contra Revenue for Penalties, Fines, and |
|                                                                       |
|                                                   Administrative Fees |
|                                                                       |
|                      Credit 5409                                      |
|                            Contra Revenue for Benefit Program Revenue |
|                                                                       |
|                      Credit 5509                                      |
|                    Contra Revenue for Insurance and Guarantee Premium |
|                                                               Revenue |
|                                                                       |
|                      Credit 5609                                      |
|                    Contra Revenue for Donations - Financial Resources |
|                                                                       |
|                      Credit 5619                                      |
|                       Contra Donated Revenue - Nonfinancial Resources |
|                                                                       |
|                                                                       |
|      Credit 5700                              Expended Appropriations |
|                                                                       |
|                      Credit 5708                                      |
|                    Expended Appropriations - Prior-Period Adjustments |
|                                                                       |
|                                          Due to Corrections of Errors |
|                                                                       |
|                      Credit 5709                                      |
|                    Expended Appropriations - Prior-Period Adjustments |
|                                                                       |
|                               Due to Changes in Accounting Principles |
|                                                                       |
|                      Credit 5730                                      |
|                             Financing Sources Transferred Out Without |
|                                                                       |
|                                                         Reimbursement |
|                                                                       |
|                      Credit 5745                                      |
|                       Appropriated Earmarked Receipts Transferred Out |
|                                                                       |
|                      Credit 5760                                      |
|                         Expenditure Financing Sources - Transfers-Out |
|                                                                       |
|                      Credit 5765                                      |
|                      Nonexpenditure Financing Sources - Transfers-Out |
|                                                                       |
|                      Credit 5776                                      |
|                        Nonbudgetary Financing Sources Transferred Out |
|                                                                       |
|                      Credit 5830                                      |
|                              Contra Revenue for Taxes - Not Otherwise |
|                                                                       |
|                                                            Classified |
|                                                                       |
|                      Credit 58                                        |
| 31                              Contra Revenue for Taxes - Individual |
|                                                                       |
|                      Credit 5                                         |
| 832                              Contra Revenue for Taxes - Corporate |
|                                                                       |
|                      Credit 5833                                      |
|                               Contra Revenue for Taxes - Unemployment |
|                                                                       |
|                      Credi                                            |
| t 5834                              Contra Revenue for Taxes - Excise |
|                                                                       |
|                      Credit 5835                                      |
|                            Contra Revenue for Taxes - Estate and Gift |
|                                                                       |
|                      Credit                                           |
|  5836                              Contra Revenue for Taxes - Customs |
|                                                                       |
|                      Credit 5890                                      |
|                        Tax Revenue Refunds - Not Otherwise Classified |
|                                                                       |
|                      Cred                                             |
| it 5891                              Tax Revenue Refunds - Individual |
|                                                                       |
|                      Cre                                              |
| dit 5892                              Tax Revenue Refunds - Corporate |
|                                                                       |
|                      Credit                                           |
|  5893                              Tax Revenue Refunds - Unemployment |
|                                                                       |
|                                                                       |
| Credit 5894                              Tax Revenue Refunds - Excise |
|                                                                       |
|                      Credit 58                                        |
| 95                              Tax Revenue Refunds - Estate and Gift |
|                                                                       |
|                      C                                                |
| redit 5896                              Tax Revenue Refunds - Customs |
|                                                                       |
|                      Cred                                             |
| it 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 |
|                                                                       |
|                      Cred                                             |
| it 6100                              Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 6310                                      |
|                     Interest Expenses on Borrowing From the Bureau of |
|                                                                       |
|                     the Public Debt and/or the Federal Financing Bank |
|                                                                       |
|                      Cre                                              |
| dit 6320                              Interest Expenses on Securities |
|                                                                       |
|                                                                       |
|      Credit 6330                              Other Interest Expenses |
|                                                                       |
|                      Credit 6340                                      |
|                    Interest Expense Accrued on the Liability for Loan |
|                                                                       |
|                                                            Guarantees |
|                                                                       |
|                                                                       |
|              Credit 6400                              Benefit Expense |
|                                                                       |
|                                                                       |
|           Credit 6500                              Cost of Goods Sold |
|                                                                       |
|                      Credit 6710                                      |
|                             Depreciation, Amortization, and Depletion |
|                                                                       |
|                                                                       |
|             Credit 6720                              Bad Debt Expense |
|                                                                       |
|                                                                       |
|                Credit 6730                              Imputed Costs |
|                                                                       |
|                      Credit 6790                                      |
|                      Other Expenses Not Requiring Budgetary Resources |
|                                                                       |
|                                                                       |
|       Credit 6800                              Future Funded Expenses |
|                                                                       |
|                      Credit 6850                                      |
|                            Employer Contributions to Employee Benefit |
|                                                                       |
|                            Programs Not Requiring Current-Year Budget |
|                                                                       |
|                                               Authority (Unobligated) |
|                                                                       |
|                                                                       |
|          Credit 6900                              Nonproduction Costs |
|   ------ ---------------------------- -----                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F338   To record the closing of                                     |
|          gains and miscellaneous                                      |
|          items into cumulative                                        |
|          results of operations.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 7110                   Gains on                        |
|                                       Disposition of                  |
|                                       Assets - Other                  |
|                                                                       |
|          Debit 7111                   Gains on                        |
|                                       Disposition of                  |
|                                       Investments                     |
|                                                                       |
|          Debit 7112                   Gains on                        |
|                                       Disposition of                  |
|                                       Borrowings                      |
|                                                                       |
|          Debit 7180                   Unrealized                      |
|                                       Gains                           |
|                                                                       |
|          Debit 7190                   Other Gains                     |
|                                                                       |
|          Debit 7300                   Extraordinary                   |
|                                       Items                           |
|                                                                       |
|          Debit 7400                   Prior-Period                    |
|                                       Adjustments Due                 |
|                                       to Corrections                  |
|                                       of Errors                       |
|                                                                       |
|          Debit 7401                   Prior-Period                    |
|                                       Adjustments Due                 |
|                                       to Changes in                   |
|                                       Accounting                      |
|                                       Principles                      |
|                                                                       |
|          Debit 7600                   Changes in                      |
|                                       Actuarial                       |
|                                       Liability                       |
|                                                                       |
|                     **                                                |
| Credit 3310**                    **Cumulative Results of Operations** |
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F340   To record the closing of                                     |
|          losses and miscellaneous                                     |
|          items into cumulative                                        |
|          results of operations.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          **Debit 3310**             **Cumulative                      |
|                                    Results of                         |
|                                    Operations**                       |
|                                                                       |
|                                                                       |
| Credit 7210                   Losses on Disposition of Assets - Other |
|                                                                       |
|                                                                       |
|    Credit 7211                   Losses on Disposition of Investments |
|                                                                       |
|                                                                       |
|     Credit 7212                   Losses on Disposition of Borrowings |
|                                                                       |
|                      Credit 7280                   Unrealized Losses  |
|                                                                       |
|                      Credit 7290                   Other Losses       |
|                                                                       |
|                                                                       |
|                     Credit 7300                   Extraordinary Items |
|                                                                       |
|                      Credit                                           |
| 7400                   Prior-Period Adjustments Due to Corrections of |
|                                                    Errors             |
|                                                                       |
|                      Cre                                              |
| dit 7401                   Prior-Period Adjustments Due to Changes in |
|                                                                       |
|                                                 Accounting Principles |
|                                                                       |
|                                                                       |
|       Credit 7500                   Distribution of Income - Dividend |
|                                                                       |
|                                                                       |
|          Credit 7600                   Changes in Actuarial Liability |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------------                                 |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F342   To record closing of                                         |
|          fiscal-year activity to                                      |
|          unexpended appropriations.                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          **Debit 3100**                **Unexpended                   |
|                                       Appropriations -                |
|                                       Cumulative**                    |
|                                                                       |
|          Debit 3101                   Unexpended                      |
|                                       Appropriations -                |
|                                       Appropriations                  |
|                                       Received                        |
|                                                                       |
|          Debit 3102                   Unexpended                      |
|                                       Appropriations -                |
|                                       Transfers-In                    |
|                                                                       |
|          Debit 3106                   Unexpended                      |
|                                       Appropriations -                |
|                                       Adjustments                     |
|                                                                       |
|          Debit 3107                   Unexpended                      |
|                                       Appropriations -                |
|                                       Used                            |
|                                                                       |
|          Debit 3108                   Unexpended                      |
|                                       Appropriations -                |
|                                       Prior-Period                    |
|                                       Adjustments Due to              |
|                                       Corrections of                  |
|                                       Errors                          |
|                                                                       |
|          Debit 3109                   Unexpended                      |
|                                       Appropriations -                |
|                                       Prior-Period                    |
|                                       Adjustments Due to              |
|                                       Changes in                      |
|                                       Accounting                      |
|                                       Principles                      |
|                                                                       |
|                     **Credit 31                                       |
| 00**                       **Unexpended Appropriations - Cumulative** |
|                                                                       |
|                      Credit 3                                         |
| 103                         Unexpended Appropriations - Transfers-Out |
|                                                                       |
|                      Credit                                           |
|  3106                         Unexpended Appropriations - Adjustments |
|                                                                       |
|                                                                       |
|  Credit 3107                         Unexpended Appropriations - Used |
|                                                                       |
|                      Credit                                           |
| 3108                         Unexpended Appropriations - Prior-Period |
|                                                                       |
|                              Adjustments Due to Corrections of Errors |
|                                                                       |
|                      Credit                                           |
| 3109                         Unexpended Appropriations - Prior-Period |
|                                                                       |
|                              Adjustments Due to Changes in Accounting |
|                                                          Principles   |
|   ------ ----------------------------                                 |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F344   To record the closing of                                     |
|          used authority of guaranteed                                 |
|          loan level upon completion                                   |
|          of guaranteed loan programs.                                 |
|                                                                       |
|          **Comment:** Used to track                                   |
|          guaranteed loan level.                                       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8040                   Guaranteed                      |
|                                       Loan Level -                    |
|                                       Used                            |
|                                       Authority                       |
|                                                                       |
|                                                                       |
|             **Credit 8010**                 **Guaranteed Loan Level** |
|   ------ -----------------------                                      |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F346   To record the closing of                                     |
|          apportioned authority of                                     |
|          guaranteed loan level into                                   |
|          unused authority.                                            |
|                                                                       |
|          **Comment:** Prior-year                                      |
|          balance of unused authority.                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8020                   Guaranteed                      |
|                                       Loan Level -                    |
|                                       Apportioned                     |
|                                                                       |
|                     **Credit                                          |
|  8045**                  **Guaranteed Loan Level - Unused Authority** |
|   ------ ------------------------                                     |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F348   To record the closing of                                     |
|          guaranteed loans new                                         |
|          disbursements by lenders                                     |
|          into the cumulative                                          |
|          disbursements.                                               |
|                                                                       |
|          **Comment:** Tracks                                          |
|          outstanding principal of                                     |
|          third-party lenders reported                                 |
|          in the footnotes of the                                      |
|          Office of Management and                                     |
|          Budget Form and Content                                      |
|          financial statements.                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8053                   Guaranteed Loan                 |
|                                       New                             |
|                                       Disbursements                   |
|                                       by Lender                       |
|                                                                       |
|                     **Credit 80                                       |
| 70**                    **Guaranteed Loan Cumulative Disbursements by |
|                                                       Lenders**       |
|   ------ --------------------------                                   |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F350   To record the closing of                                     |
|          guaranteed loans new                                         |
|          collections by lenders                                       |
|          into the cumulative                                          |
|          disbursements.                                               |
|                                                                       |
|          **Comment:** Tracks                                          |
|          outstanding principal of                                     |
|          third-party lenders                                          |
|          reported in the footnotes                                    |
|          of the Office of                                             |
|          Management and Budget                                        |
|          Form and Content                                             |
|          financial statements.                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          **Debit 8070**             **Guaranteed                      |
|                                    Loan Cumulative                    |
|                                    Disbursements                      |
|                                    by Lenders**                       |
|                                                                       |
|                      Cre                                              |
| dit 8065                   Guaranteed Loan Collections, Defaults, and |
|                                                    Adjustments        |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F352   To record the closing of all                                 |
|          unused guaranteed loan                                       |
|          authority no longer                                          |
|          available for use.                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8045                   Guaranteed                      |
|                                       Loan Level -                    |
|                                       Unused                          |
|                                       Authority                       |
|                                                                       |
|                                                                       |
|             **Credit 8010**                 **Guaranteed Loan Level** |
|   ------ -----------------------                                      |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F354   To record the reduction                                      |
|          of receipt and                                               |
|          appropriation balances                                       |
|          previously precluded from                                    |
|          obligation by the amount                                     |
|          that was needed in the                                       |
|          current year to cover                                        |
|          obligations. Record this                                     |
|          entry as post-closing                                        |
|          when the total amount of                                     |
|          current-year receipts is                                     |
|          not enough to cover                                          |
|          current-year obligations.                                    |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-F132 if the                                         |
|          total amount of                                              |
|          current-year collections                                     |
|          is greater than the                                          |
|          amount needed to cover                                       |
|          current-year obligations.                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4397                Receipts and                       |
|                                    Appropriations                     |
|                                    Temporarily                        |
|                                    Precluded From                     |
|                                    Obligation                         |
|                                                                       |
|                      Cr                                               |
| edit 4157                    Authority Made Available From Receipt or |
|                                                                       |
|                      Appropriation Balances Previously Precluded From |
|                                                     Obligation        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F356   To record the reduction                                      |
|          of offsetting collections                                    |
|          balances previously                                          |
|          precluded from obligation                                    |
|          by the amount that was                                       |
|          needed in the current                                        |
|          year to cover                                                |
|          obligations. Record this                                     |
|          entry as post-closing                                        |
|          when the total amount of                                     |
|          current-year collections                                     |
|          is not enough to cover                                       |
|          current-year obligations.                                    |
|                                                                       |
|          **Comment:** Refer to                                        |
|          USSGL TC-F134 if the                                         |
|          total amount of                                              |
|          current-year collections                                     |
|          is greater than the                                          |
|          amount needed to cover                                       |
|          current-year obligations.                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust Fund Guide; Trust                                      |
|          Funds With Balances                                          |
|          Precluded From Obligation                                    |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4398                Offsetting                         |
|                                    Collections                        |
|                                    Temporarily                        |
|                                    Precluded                          |
|                                    From                               |
|                                    Obligation                         |
|                                                                       |
|                                                                       |
|  Credit 4158                 Authority Made Available From Offsetting |
|                                                                       |
|                         Collection Balances Previously Precluded From |
|                                                  Obligation           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F358   To record the closing of                                     |
|          trust or special fund                                        |
|          refunds and recoveries                                       |
|          temporarily precluded                                        |
|          from obligation.                                             |
|                                                                       |
|          **Comment:** Close to                                        |
|          USSGL account 4394 if                                        |
|          required to reclassify as                                    |
|          unavailable for                                              |
|          obligation upon                                              |
|          collection. Close to                                         |
|          USSGL account 4397 if                                        |
|          required to reclassify as                                    |
|          receipts and                                                 |
|          appropriations                                               |
|          temporarily precluded                                        |
|          from obligation.                                             |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Trust or special fund                                        |
|          guidance on refunds and                                      |
|          recoveries of prior-year                                     |
|          obligations.                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4399                Special and                        |
|                                    Trust Fund                         |
|                                    Refunds and                        |
|                                    Recoveries                         |
|                                    Temporarily                        |
|                                    Precluded                          |
|                                    From                               |
|                                    Obligation                         |
|                                                                       |
|                                                                       |
|  Credit 4394                 Receipts Unavailable for Obligation Upon |
|                                                  Collection           |
|                                                                       |
|                      Credit 4                                         |
| 397                 Receipts and Appropriations Temporarily Precluded |
|                                                  From Obligation      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F360   To reclassify a temporary                                    |
|          reduction/cancellation at                                    |
|          yearend.                                                     |
|                                                                       |
|          **Comment:** Use                                             |
|          Authority_Type attribute                                     |
|          \"S\" when recording                                         |
|          temporary reductions of                                      |
|          spending authority from                                      |
|          offsetting collections.                                      |
|          Record a debit to USSGL                                      |
|          4124 to reclassify a                                         |
|          reduction/cancellation in                                    |
|          an invested Treasury                                         |
|          Appropriation Fund Symbol                                    |
|          (TAFS). Return the                                           |
|          authority to resources at                                    |
|          the beginning of the next                                    |
|          year by posting USSGL                                        |
|          TC-A108.                                                     |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4124                Amounts Appropriated               |
|                                    From Specific Invested             |
|                                    TAFS Reclassified -                |
|                                    Payable - Temporary                |
|                                    Reduction/Cancellation             |
|                                                                       |
|          Debit 4382                Temporary Reduction -              |
|                                    New Budget Authority               |
|                                                                       |
|          Debit 4383                Temporary Reduction -              |
|                                    Prior-Year Balances                |
|                                                                       |
|                      Credit 4384                                      |
|                          Temporary Reduction/Cancellation Returned by |
|                                                                       |
|                                                         Appropriation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F362   To reclassify a reduction                                    |
|          in an allocation special                                     |
|          or trust Treasury                                            |
|          Appropriation Fund Symbol                                    |
|          (TAFS), designated by                                        |
|          Treasury as available for                                    |
|          investment where the                                         |
|          parent is invested.                                          |
|                                                                       |
|          **Comment:** Only use                                        |
|          this transaction with                                        |
|          invested special and                                         |
|          trust TAFS designated by                                     |
|          Treasury as available for                                    |
|          investment where there is                                    |
|          a parent and allocation                                      |
|          relationship. The parent                                     |
|          TAFS simultaneously posts                                    |
|          USSGL TC-F364.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4382                Temporary                          |
|                                    Reduction -                        |
|                                    New Budget                         |
|                                    Authority                          |
|                                                                       |
|          Debit 4383                Temporary                          |
|                                    Reduction -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
| 4168                 Allocations of Realized Authority Reclassified - |
|                                                                       |
|                             Authority To Be Transferred From Invested |
|                                                                       |
|                                        Balances - Temporary Reduction |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F364   To reclassify a reduction                                    |
|          recorded in an invested                                      |
|          parent special or trust                                      |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS),                                          |
|          designated by Treasury as                                    |
|          available for investment.                                    |
|                                                                       |
|          **Comment:** Only use                                        |
|          this transaction with                                        |
|          invested special and                                         |
|          trust TAFS designated by                                     |
|          Treasury as available for                                    |
|          investment where there is                                    |
|          a parent and allocation                                      |
|          relationship. The                                            |
|          allocation TAFS                                              |
|          simultaneously posts                                         |
|          USSGL TC-F362.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4168                Allocations of                     |
|                                    Realized                           |
|                                    Authority                          |
|                                    Reclassified -                     |
|                                    Authority To Be                    |
|                                    Transferred From                   |
|                                    Invested                           |
|                                    Balances -                         |
|                                    Temporary                          |
|                                    Reduction                          |
|                                                                       |
|                      Credit                                           |
|  4384                    Temporary Reduction/Cancellation Returned by |
|                                                     Appropriation     |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F366   To reclassify a reduction                                    |
|          recorded in an agency                                        |
|          special or trust                                             |
|          expenditure Treasury                                         |
|          Appropriation Fund Symbol                                    |
|          (TAFS), where the                                            |
|          corresponding TAFS is                                        |
|          invested.                                                    |
|                                                                       |
|          **Comment:** Use this                                        |
|          transaction only with                                        |
|          specific invested TAFS.                                      |
|          For Treasury-Managed                                         |
|          Trust Funds, the Bureau                                      |
|          of the Public Debt                                           |
|          simultaneously posts                                         |
|          USSGL TC-F368.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4382                Temporary                          |
|                                    Reduction -                        |
|                                    New Budget                         |
|                                    Authority                          |
|                                                                       |
|          Debit 4383                Temporary                          |
|                                    Reduction -                        |
|                                    Prior-Year                         |
|                                    Balances                           |
|                                                                       |
|                      Credit                                           |
| 4123                 Amounts Appropriated From Specific Invested TAFS |
|                                                                       |
|                                 Reclassified - Receivable - Temporary |
|                                                                       |
|                                                Reduction/Cancellation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F368   To reclassify a reduction                                    |
|          recorded in an specific                                      |
|          invested Treasury                                            |
|          Appropriation Fund Symbol                                    |
|          (TAFS).                                                      |
|                                                                       |
|          **Comment:** Only use                                        |
|          this transaction with                                        |
|          specific invested special                                    |
|          and trust TAFS. The                                          |
|          agency TAFS                                                  |
|          simultaneously posts                                         |
|          USSGL TC-F366.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Temporary Reductions                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4124                Amounts Appropriated               |
|                                    From Specific Invested             |
|                                    TAFS Reclassified -                |
|                                    Payable - Temporary                |
|                                    Reduction/Cancellation             |
|                                                                       |
|                      Credit 4384                                      |
|                          Temporary Reduction/Cancellation Returned by |
|                                                                       |
|                                                         Appropriation |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------- ------                             |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F369   To reclassify                                                |
|          cancellations into the                                       |
|          appropriate USSGL                                            |
|          account.                                                     |
|                                                                       |
|          **Comment:** Record USSGL                                    |
|          account 4123 if                                              |
|          previously recorded as a                                     |
|          debit in conjunction with                                    |
|          USSGL TC-A518. Record                                        |
|          USSGL account 4384 if the                                    |
|          Treasury Appropriation                                       |
|          Fund Symbol (TAFS)                                           |
|          received a cancellation                                      |
|          of amounts payable from                                      |
|          invested trust or special                                    |
|          fund balances.                                               |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Cancellations - Available                                    |
|          Trust or Special Funds                                       |
|          With Invested                                                |
|          Relationships;                                               |
|          Cancellations of                                             |
|          Expenditure Transfers                                        |
|          Receivable/Payable                                           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4357                Cancellation                       |
|                                    of                                 |
|                                    Appropriated                       |
|                                    Amounts                            |
|                                    Receivable                         |
|                                    From Invested                      |
|                                    Trust or                           |
|                                    Special Funds                      |
|                                                                       |
|                      Credit 4                                         |
| 123                  Amounts Appropriated From Specific Invested TAFS |
|                                                                       |
|                                 Reclassified - Receivable - Temporary |
|                                                                       |
|                                                Reduction/Cancellation |
|                                                                       |
|                      Cred                                             |
| it 4384                  Temporary Reduction/Cancellation Returned by |
|                                                   Appropriation       |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F370   To record the closing of                                     |
|          memorandum accounts for                                      |
|          purchases.                                                   |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Memorandum Accounts for                                      |
|          Current-Year Asset                                           |
|          Activity - Purchases                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 8801                Offset for                         |
|                                    Purchases                          |
|                                    of Assets                          |
|                                                                       |
|                                                                       |
| Credit 8802               Purchases of Property, Plant, and Equipment |
|                                                                       |
|                                                                       |
| Credit 8803               Purchases of Inventory and Related Property |
|                                                                       |
|                                                                       |
|                 Credit 8804               Purchases of Assets - Other |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F372   To record the closing of                                     |
|          transferred expired                                          |
|          authority to                                                 |
|          appropriation trust fund                                     |
|          expenditure                                                  |
|          transfers-receivable.                                        |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for the                                          |
|          receiving entity.                                            |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for SSA                                           |
|          Limitation on                                                |
|          Administrative Expenses                                      |
|          Trust Fund                                                   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4199                Transfer of                        |
|                                    Expired                            |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Receivable                         |
|                                                                       |
|                      Credit                                           |
| 4225                 Appropriation Trust Fund Expenditure Transfers - |
|                                                  Receivable           |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F374   To record the closing of                                     |
|          USSGL account 4081 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4081                Amounts                            |
|                                    Appropriated From                  |
|                                    a Specific                         |
|                                    Treasury-Managed                   |
|                                    Trust Fund TAFS -                  |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|                      Credit 4126                                      |
|                    Amounts Appropriated From Specific Invested TAFS - |
|                                                       Receivable      |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -------------------------                                    |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F376   To record the closing of                                     |
|          USSGL account 4082 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4082                Allocations                        |
|                                    of Realized                        |
|                                    Authority -                        |
|                                    To Be                              |
|                                    Transferred                        |
|                                    From Invested                      |
|                                    Balances -                         |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
| Credit 4166                 Allocations of Realized Authority - To Be |
|                                                                       |
|                                    Transferred From Invested Balances |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F378   To record the closing of                                     |
|          USSGL account 4083 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Receivable of                                    |
|          Invested Balances                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4083                Transfers -                        |
|                                    Current-Year                       |
|                                    Authority -                        |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|                      Credit                                           |
|  4171                  Nonallocation Transfers of Invested Balances - |
|                                                   Receivable          |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F380   To record the closing of                                     |
|          USSGL account 4230 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4230                Unfilled                           |
|                                    Customer                           |
|                                    Orders                             |
|                                    Without                            |
|                                    Advance -                          |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
|  Credit 4221                 Unfilled Customer Orders Without Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F382   To record the closing of                                     |
|          USSGL account 4231 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4231                Unfilled                           |
|                                    Customer                           |
|                                    Orders With                        |
|                                    Advance -                          |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
|     Credit 4222                 Unfilled Customer Orders With Advance |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F384   To record the closing of                                     |
|          USSGL account 4232 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of USSGL Account                                    |
|          4225                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4232                Appropriation                      |
|                                    Trust Fund                         |
|                                    Expenditure                        |
|                                    Transfers -                        |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|                      Credit 42                                        |
| 25                   Appropriation Trust Fund Expenditure Transfers - |
|                                                    Receivable         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F386   To record the closing of                                     |
|          USSGL account 4233 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4233                Reimbursements                     |
|                                    and Other Income                   |
|                                    Earned -                           |
|                                    Receivable -                       |
|                                    Transferred                        |
|                                                                       |
|                      Cr                                               |
| edit 4251                    Reimbursements and Other Income Earned - |
|                                                     Receivable        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ------------------------                                     |
| - ---------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F388   To record the closing of                                     |
|          USSGL account 4234 back                                      |
|          to the original budgetary                                    |
|          resource receivable.                                         |
|                                                                       |
|          **Comment:** Reverse this                                    |
|          transaction for receiving                                    |
|          agency.                                                      |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Transfer of Spending                                         |
|          Authority From Offsetting                                    |
|          Collections With                                             |
|          Obligations                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4234                Other Federal                      |
|                                    Receivables -                      |
|                                    Transferred                        |
|                                                                       |
|                                                                       |
|               Credit 4287                   Other Federal Receivables |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   F390   To record the closing of                                     |
|          canceled authority for                                       |
|          partial cancellations.                                       |
|                                                                       |
|          **Comment:** Also post                                       |
|          USSGL TC-F301 to                                             |
|          reclassify the balance of                                    |
|          partially canceled                                           |
|          authority to memorandum                                      |
|          accounts.                                                    |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Accounting for Partial                                       |
|          Cancellation - No-Year                                       |
|          TAFS With \"Definite                                         |
|          Authority\"                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          Debit 4351                Partial or                         |
|                                    Early                              |
|                                    Cancellation                       |
|                                    of Authority                       |
|                                    With a U.S.                        |
|                                    Treasury                           |
|                                    Warrant                            |
|                                                                       |
|                      Credit                                           |
|  4208                  Adjustment to Total Resources - Disposition of |
|                                                   Canceled Payables   |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          None                                                         |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    | ##### MEMORANDUM ENTRIES - A                                 |   |   |
| ### G | ll Memorandum Entries (Excluding Closing Memorandum Entries) |   |   |
| 100 - |                                                              |   |   |
|  G299 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G102   To record guaranteed loan                                    |
|          level submitted on the SF                                    |
|          132: Apportionment and                                       |
|          Reapportionment Schedule,                                    |
|          for the Office of                                            |
|          Management and Budget                                        |
|          approval.                                                    |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to activity for                                              |
|          guaranteed loans.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8010                Guaranteed                         |
|                                    Loan Level                         |
|                                                                       |
|                                                                       |
|      Credit 8015                Guaranteed Loan Level - Unapportioned |
|   ------ --------------------                                         |
| ----- ------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G104   To record initial receipt                                    |
|          of the guaranteed loan                                       |
|          level as shown on an                                         |
|          approved apportionment                                       |
|          schedule, SF 132:                                            |
|          Apportionment and                                            |
|          Reapportionment Schedule.                                    |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to activity for                                              |
|          guaranteed loans.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8015                Guaranteed Loan                    |
|                                    Level -                            |
|                                    Unapportioned                      |
|                                                                       |
|                                                                       |
|     Credit 8020                   Guaranteed Loan Level - Apportioned |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G106   To record the binding                                        |
|          contracts entered into by                                    |
|          private lenders.                                             |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to activity for                                              |
|          guaranteed loans.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8020                Guaranteed                         |
|                                    Loan Level -                       |
|                                    Apportioned                        |
|                                                                       |
|                                                                       |
|    Credit 8040                 Guaranteed Loan Level - Used Authority |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G108   To record the                                                |
|          disbursement of a loan.                                      |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to activity for                                              |
|          guaranteed loans.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8050                Guaranteed                         |
|                                    Loan                               |
|                                    Principal                          |
|                                    Outstanding                        |
|                                                                       |
|                      Cr                                               |
| edit 8053                 Guaranteed Loan New Disbursements by Lender |
|   ------ ---------------------                                        |
| ---- ------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G110   To record the repayment                                      |
|          of principal from                                            |
|          borrowers.                                                   |
|                                                                       |
|          **Comment:** Applicable                                      |
|          to activity for                                              |
|          guaranteed loans.                                            |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8065                Guaranteed                         |
|                                    Loan                               |
|                                    Collections,                       |
|                                    Defaults, and                      |
|                                    Adjustments                        |
|                                                                       |
|                                                                       |
|    Credit 8050                  Guaranteed Loan Principal Outstanding |
|   ------ ----------------------                                       |
| --- -------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G120   To record activity for                                       |
|          current-year purchases of                                    |
|          property, plant, and                                         |
|          equipment.                                                   |
|                                                                       |
|          **Comment:** USSGL                                           |
|          transactions that                                            |
|          reference this                                               |
|          transaction: USSGL                                           |
|          TCs-B402, B404, B406,                                        |
|          B430, B438, B604, C132,                                      |
|          C134, C136, C138, C414,                                      |
|          D132, D134, and G124.                                        |
|                                                                       |
|          **Reference:** USSGL                                         |
|          implementation guidance;                                     |
|          Memorandum Accounts for                                      |
|          Current-Year Asset                                           |
|          Activity - Purchases                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8802                Purchases                          |
|                                    of                                 |
|                                    Property,                          |
|                                    Plant, and                         |
|                                    Equipment                          |
|                                                                       |
|                                                                       |
|              Credit 8801               Offset for Purchases of Assets |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G122   To record activity for                                       |
|          current-year purchases of                                    |
|          inventory and related                                        |
|          property.                                                    |
|                                                                       |
|          **Comment:** USSGL                                           |
|          transactions that                                            |
|          reference this                                               |
|          transaction: USSGL                                           |
|          TCs-B402, B404, B406,                                        |
|          B430, B438, B604, C132,                                      |
|          C134, C136, C138, C414,                                      |
|          D132, D134, and G124.                                        |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8803                Purchases                          |
|                                    of                                 |
|                                    Inventory                          |
|                                    and Related                        |
|                                    Property                           |
|                                                                       |
|                                                                       |
|              Credit 8801               Offset for Purchases of Assets |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   G124   To record activity for                                       |
|          current-year purchases of                                    |
|          other assets not recorded                                    |
|          as Property, Plant and                                       |
|          Equipment (USSGL                                             |
|          TC-G120), or Inventory                                       |
|          and Related Property                                         |
|          (USSGL TC-G122).                                             |
|                                                                       |
|          **Comment:** USSGL                                           |
|          transactions that                                            |
|          reference this                                               |
|          transaction: USSGL                                           |
|          TCs-B152, B402, B404,                                        |
|          B406, B438, B604, C132,                                      |
|          C134, C136, C138, C414,                                      |
|          D132, and D134.                                              |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Memorandum Entry**                                         |
|                                                                       |
|          Debit 8804                Purchases                          |
|                                    of Assets -                        |
|                                    Other                              |
|                                                                       |
|                                                                       |
|              Credit 8801               Offset for Purchases of Assets |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
|       |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+
| ##    |                                                              |   |   |
| ### H |                                                              |   |   |
| 100 - |                                                              |   |   |
|  H799 |                                                              |   |   |
+-------+--------------------------------------------------------------+---+---+

+-----------------------------------------------------------------------+
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   H100   To record equity                                             |
|          contributions to increase                                    |
|          fiduciary net assets.                                        |
|                                                                       |
|          **Comment:** Equity                                          |
|          contributions directly                                       |
|          increase beneficiaries\'                                     |
|          equity. This transaction                                     |
|          is similar to the private                                    |
|          sector\'s contributed                                        |
|          capital.                                                     |
|                                                                       |
|          **Reference:** FASAB                                         |
|          SFFAS No. 31                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1010                Fund Balance With Treasury         |
|                                                                       |
|          Debit 1130                Funds Held by the Public           |
|                                                                       |
|          Debit 1190                Other Cash                         |
|                                                                       |
|          Debit 1195                Other Monetary Assets              |
|                                                                       |
|          Debit 1200                Foreign Currency                   |
|                                                                       |
|          Debit 1310                Accounts Receivable                |
|                                                                       |
|          Debit 1320                Employment Benefit                 |
|                                    Contributions Receivable           |
|                                                                       |
|          Debit 1340                Interest Receivable                |
|                                                                       |
|          Debit 1350                Loans Receivable                   |
|                                                                       |
|          Debit 1351                Capitalized Loan Interest          |
|                                    Receivable - Non-Credit            |
|                                    Reform                             |
|                                                                       |
|          Debit 1360                Penalties, Fines, and              |
|                                    Administrative Fees                |
|                                    Receivable                         |
|                                                                       |
|          Debit 1410                Advances and Prepayments           |
|                                                                       |
|          Debit 1610                Investments in U.S.                |
|                                    Treasury Securities Issued         |
|                                    by the Bureau of the               |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1611                Discount on U.S. Treasury          |
|                                    Securities Issued by the           |
|                                    Bureau of the Public Debt          |
|                                                                       |
|          Debit 1612                Premium on U.S. Treasury           |
|                                    Securities Issued by the           |
|                                    Bureau of the Public Debt          |
|                                                                       |
|          Debit 1613                Amortization of Discount           |
|                                    and Premium on U.S.                |
|                                    Treasury Securities Issued         |
|                                    by the Bureau of the               |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1618                Market Adjustment -                |
|                                    Investments                        |
|                                                                       |
|          Debit 1620                Investments in Securities          |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1621                Discount on Securities             |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1622                Premium on Securities              |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1623                Amortization of Discount           |
|                                    and Premium on Securities          |
|                                    Other Than the Bureau of           |
|                                    the Public Debt Securities         |
|                                                                       |
|          Debit 1630                Investments in U.S.                |
|                                    Treasury Zero Coupon Bonds         |
|                                    Issued by the Bureau of            |
|                                    the Public Debt                    |
|                                                                       |
|          Debit 1631                Discount on U.S. Treasury          |
|                                    Zero Coupon Bonds Issued           |
|                                    by the Bureau of the               |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1633                Amortization of Discount           |
|                                    on U.S. Treasury Zero              |
|                                    Coupon Bonds Issued by the         |
|                                    Bureau of the Public Debt          |
|                                                                       |
|          Debit 1638                Market Adjustment -                |
|                                    Investments in U.S.                |
|                                    Treasury Zero Coupon Bonds         |
|                                                                       |
|          Debit 1639                Contra Market Adjustment -         |
|                                    Investments in U.S.                |
|                                    Treasury Zero Coupon Bonds         |
|                                                                       |
|          Debit 1690                Other Investments                  |
|                                                                       |
|          Debit 1711                Land and Land Rights               |
|                                                                       |
|          Debit 1712                Improvements to Land               |
|                                                                       |
|          Debit 1720                Construction-in-Progress           |
|                                                                       |
|          Debit 1730                Buildings, Improvements,           |
|                                    and Renovations                    |
|                                                                       |
|          Debit 1740                Other Structures and               |
|                                    Facilities                         |
|                                                                       |
|          Debit 1750                Equipment                          |
|                                                                       |
|          Debit 1810                Assets Under Capital Lease         |
|                                                                       |
|          Debit 1820                Leasehold Improvements             |
|                                                                       |
|          Debit 1830                Internal-Use Software              |
|                                                                       |
|          Debit 1832                Internal-Use Software in           |
|                                    Development                        |
|                                                                       |
|          Debit 1840                Other Natural Resources            |
|                                                                       |
|          Debit 1890                Other General Property,            |
|                                    Plant, and Equipment               |
|                                                                       |
|          Debit 1990                Other Assets                       |
|                                                                       |
|                      Credit 1611                                      |
|                    Discount on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credit 1621                                      |
|                       Discount on Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1631                                      |
|                    Discount on U.S. Treasury Zero Coupon Bonds Issued |
|                                                                       |
|                                      by the Bureau of the Public Debt |
|                                                                       |
|                      Credit 1639                                      |
|                        Contra Market Adjustment - Investments in U.S. |
|                                                                       |
|                                            Treasury Zero Coupon Bonds |
|                                                                       |
|                      Credit 34                                        |
| 10                              Contributions to Fiduciary Net Assets |
|   ------ ------------------------- --------                           |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   H200   To record equity                                             |
|          withdrawals or                                               |
|          distributions of                                             |
|          fiduciary net assets.                                        |
|                                                                       |
|          **Comment:** Withdrawals                                     |
|          and disbursements are                                        |
|          equity distributions to                                      |
|          or on behalf of                                              |
|          beneficiaries. This                                          |
|          transaction is similar to                                    |
|          the private sector\'s                                        |
|          capital distributions.                                       |
|                                                                       |
|          **Reference:** FASAB                                         |
|          SFFAS No. 31                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 1611                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Securities                         |
|                                    Issued by the                      |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                                                       |
|          Debit 1621                Discount on                        |
|                                    Securities                         |
|                                    Other Than the                     |
|                                    Bureau of the                      |
|                                    Public Debt                        |
|                                    Securities                         |
|                                                                       |
|          Debit 1631                Discount on                        |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds Issued by                    |
|                                    the Bureau of                      |
|                                    the Public Debt                    |
|                                                                       |
|          Debit 1639                Contra Market                      |
|                                    Adjustment -                       |
|                                    Investments in                     |
|                                    U.S. Treasury                      |
|                                    Zero Coupon                        |
|                                    Bonds                              |
|                                                                       |
|          Debit 3420                Withdrawals or                     |
|                                    Distributions                      |
|                                    of Fiduciary                       |
|                                    Net Assets                         |
|                                                                       |
|                                                                       |
|              Credit 1010                   Fund Balance With Treasury |
|                                                                       |
|                                                                       |
|                Credit 1130                   Funds Held by the Public |
|                                                                       |
|                      Credit 1190                   Other Cash         |
|                                                                       |
|                                                                       |
|                   Credit 1195                   Other Monetary Assets |
|                                                                       |
|                      Credit 1200                   Foreign Currency   |
|                                                                       |
|                                                                       |
|                     Credit 1310                   Accounts Receivable |
|                                                                       |
|                      Cred                                             |
| it 1320                   Employment Benefit Contributions Receivable |
|                                                                       |
|                                                                       |
|                     Credit 1340                   Interest Receivable |
|                                                                       |
|                      Credit 1350                   Loans Receivable   |
|                                                                       |
|                      Credit 135                                       |
| 1                   Capitalized Loan Interest Receivable - Non-Credit |
|                                                    Reform             |
|                                                                       |
|                      Cr                                               |
| edit 1360                   Penalties, Fines, and Administrative Fees |
|                                                    Receivable         |
|                                                                       |
|                                                                       |
|                Credit 1410                   Advances and Prepayments |
|                                                                       |
|                      Credit 161                                       |
| 0                   Investments in U.S. Treasury Securities Issued by |
|                                                                       |
|                                         the Bureau of the Public Debt |
|                                                                       |
|                      Credit 161                                       |
| 2                   Premium on U.S. Treasury Securities Issued by the |
|                                                                       |
|                                             Bureau of the Public Debt |
|                                                                       |
|                      Credi                                            |
| t 1613                   Amortization of Discount and Premium on U.S. |
|                                                                       |
|                       Treasury Securities Issued by the Bureau of the |
|                                                    Public Debt        |
|                                                                       |
|                                                                       |
|         Credit 1618                   Market Adjustment - Investments |
|                                                                       |
|                      Credit 1620                                      |
|                    Investments in Securities Other Than the Bureau of |
|                                                                       |
|                                            the Public Debt Securities |
|                                                                       |
|                      Credit 1622                                      |
|                    Premium on Securities Other Than the Bureau of the |
|                                                                       |
|                                                Public Debt Securities |
|                                                                       |
|                      Credit 1623                                      |
|                    Amortization of Discount and Premium on Securities |
|                                                                       |
|                              Other Than the Bureau of the Public Debt |
|                                                    Securities         |
|                                                                       |
|                      Credit                                           |
| 1630                   Investments in U.S. Treasury Zero Coupon Bonds |
|                                                                       |
|                               Issued by the Bureau of the Public Debt |
|                                                                       |
|                      Credit                                           |
| 1633                   Amortization of Discount on U.S. Treasury Zero |
|                                                                       |
|                       Coupon Bonds Issued by the Bureau of the Public |
|                                                    Debt               |
|                                                                       |
|                      Credit 16                                        |
| 38                   Market Adjustment - Investments in U.S. Treasury |
|                                                    Zero Coupon Bonds  |
|                                                                       |
|                      Credit 1690                   Other Investments  |
|                                                                       |
|                                                                       |
|                    Credit 1711                   Land and Land Rights |
|                                                                       |
|                                                                       |
|                    Credit 1712                   Improvements to Land |
|                                                                       |
|                                                                       |
|                Credit 1720                   Construction-in-Progress |
|                                                                       |
|                      C                                                |
| redit 1730                   Buildings, Improvements, and Renovations |
|                                                                       |
|                                                                       |
|         Credit 1740                   Other Structures and Facilities |
|                                                                       |
|                      Credit 1750                   Equipment          |
|                                                                       |
|                                                                       |
|              Credit 1810                   Assets Under Capital Lease |
|                                                                       |
|                                                                       |
|                  Credit 1820                   Leasehold Improvements |
|                                                                       |
|                                                                       |
|                   Credit 1830                   Internal-Use Software |
|                                                                       |
|                                                                       |
|    Credit 1832                   Internal-Use Software in Development |
|                                                                       |
|                                                                       |
|                 Credit 1840                   Other Natural Resources |
|                                                                       |
|                      Credi                                            |
| t 1890                   Other General Property, Plant, and Equipment |
|                                                                       |
|                      Cred                                             |
| it 2990                   Other Liabilities Without Related Budgetary |
|                                                    Obligations        |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   H300   To record closing of                                         |
|          fiduciary outflows to                                        |
|          fiduciary net assets.                                        |
|                                                                       |
|          **Comment:** Agencies                                        |
|          should record revenues,                                      |
|          expenses, gains, and                                         |
|          losses related to                                            |
|          fiduciary activities                                         |
|          using USSGL Section III,                                     |
|          transaction codes A                                          |
|          through F, before the                                        |
|          flow accounts are closed                                     |
|          into fiduciary net                                           |
|          assets.                                                      |
|                                                                       |
|          **Reference:** FASAB                                         |
|          SFFAS No. 31                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3400                Fiduciary Net                      |
|                                    Assets                             |
|                                                                       |
|          Debit 7300                Extraordinary                      |
|                                    Items                              |
|                                                                       |
|          Debit 7400                Prior-Period                       |
|                                    Adjustments Due                    |
|                                    to Corrections                     |
|                                    of Errors                          |
|                                                                       |
|          Debit 7401                Prior-Period                       |
|                                    Adjustments Due                    |
|                                    to Changes in                      |
|                                    Accounting                         |
|                                    Principles                         |
|                                                                       |
|                                                                       |
|        Credit 6100                   Operating Expenses/Program Costs |
|                                                                       |
|                      Credit 631                                       |
| 0                   Interest Expenses on Borrowing From the Bureau of |
|                                                                       |
|                     the Public Debt and/or the Federal Financing Bank |
|                                                                       |
|                                                                       |
|         Credit 6320                   Interest Expenses on Securities |
|                                                                       |
|                                                                       |
|                 Credit 6330                   Other Interest Expenses |
|                                                                       |
|                      Credit 67                                        |
| 90                   Other Expenses Not Requiring Budgetary Resources |
|                                                                       |
|                                                                       |
|                  Credit 6800                   Future Funded Expenses |
|                                                                       |
|                      Cre                                              |
| dit 6850                   Employer Contributions to Employee Benefit |
|                                                                       |
|                            Programs Not Requiring Current-Year Budget |
|                                                                       |
|                                               Authority (Unobligated) |
|                                                                       |
|                                                                       |
|                     Credit 6900                   Nonproduction Costs |
|                                                                       |
|                                                                       |
| Credit 7210                   Losses on Disposition of Assets - Other |
|                                                                       |
|                                                                       |
|    Credit 7211                   Losses on Disposition of Investments |
|                                                                       |
|                                                                       |
|     Credit 7212                   Losses on Disposition of Borrowings |
|                                                                       |
|                      Credit 7280                   Unrealized Losses  |
|                                                                       |
|                      Credit 7290                   Other Losses       |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   H301   To record closing of                                         |
|          fiduciary inflows to                                         |
|          fiduciary net assets.                                        |
|                                                                       |
|          **Comment:** Agencies                                        |
|          should record revenues,                                      |
|          expenses, gains, and                                         |
|          losses related to                                            |
|          fiduciary activities                                         |
|          using USSGL Section III,                                     |
|          transaction codes A                                          |
|          through F, before the                                        |
|          flow accounts are closed                                     |
|          into fiduciary net                                           |
|          assets.                                                      |
|                                                                       |
|          **Reference:** FASAB                                         |
|          SFFAS No.31                                                  |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          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 7110                Gains on Disposition of            |
|                                    Assets - Other                     |
|                                                                       |
|          Debit 7111                Gains on Disposition of            |
|                                    Investments                        |
|                                                                       |
|          Debit 7112                Gains on Disposition of            |
|                                    Borrowings                         |
|                                                                       |
|          Debit 7180                Unrealized Gains                   |
|                                                                       |
|          Debit 7190                Other Gains                        |
|                                                                       |
|                                                                       |
|            Credit 3400                           Fiduciary Net Assets |
|                                                                       |
|                      Credi                                            |
| t 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 53                                        |
| 29                           Contra Revenue for Penalties, Fines, and |
|                                                                       |
|                                                   Administrative Fees |
|                                                                       |
|                      Credit 5409                                      |
|                            Contra Revenue for Benefit Program Revenue |
|                                                                       |
|                      Credit 5509                                      |
|                    Contra Revenue for Insurance and Guarantee Premium |
|                                                            Revenue    |
|                                                                       |
|                      Credit 5609                                      |
|                    Contra Revenue for Donations - Financial Resources |
|                                                                       |
|                      Credit 5619                                      |
|                       Contra Donated Revenue - Nonfinancial Resources |
|                                                                       |
|                      C                                                |
| redit 5909                           Contra Revenue for Other Revenue |
|   ------ ------------------------- -----                              |
| ------------------ -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   H310   To close equity                                              |
|          contributions to                                             |
|          fiduciary net assets.                                        |
|                                                                       |
|          **Comment:** Equity                                          |
|          contributions must be                                        |
|          closed to fiduciary net                                      |
|          assets. Fiduciary inflows                                    |
|          or outflows, recorded in                                     |
|          agency systems as                                            |
|          fiduciary, are closed                                        |
|          using H300 or H301.                                          |
|                                                                       |
|          **Reference:** FASAB                                         |
|          SFFAS No. 31                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3410                Contributions                      |
|                                    to Fiduciary                       |
|                                    Net Assets                         |
|                                                                       |
|                                                                       |
|                    Credit 3400                   Fiduciary Net Assets |
|   ------ -----------------------                                      |
| -- --------------- -------------------------------------------------- |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
|                                                                       |
|                                                                       |
|   H312   To close equity                                              |
|          withdrawals or                                               |
|          disbursements to                                             |
|          fiduciary net assets.                                        |
|                                                                       |
|          **Comment:** Equity                                          |
|          withdrawals or                                               |
|          distributions must be                                        |
|          closed to fiduciary net                                      |
|          assets. Fiduciary inflows                                    |
|          or outflows, recorded in                                     |
|          agency systems as                                            |
|          fiduciary, are closed                                        |
|          using H300 or H301.                                          |
|                                                                       |
|          **Reference:** FASAB                                         |
|          SFFAS No. 31                                                 |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Budgetary Entry**                                          |
|                                                                       |
|          None                                                         |
|                                                                       |
|                                                                       |
|                                                                       |
|          **Proprietary Entry**                                        |
|                                                                       |
|          Debit 3400                Fiduciary                          |
|                                    Net Assets                         |
|                                                                       |
|                      Cr                                               |
| edit 3420               Withdrawals or Distributions of Fiduciary Net |
|                                                Assets                 |
|   ------ -------------------                                          |
| ------ ----------- -------------------------------------------------- |
+-----------------------------------------------------------------------+