The account descriptions provide basic information about each USSGL
account, including:

-   **U.S. Government Standard General Ledger (USSGL) Account Title**

-   **Account Number**

-   **Normal Balance of the Account (Debit or Credit)**

-   **Account Definition**

This page was intentionally left blank.

**Account Title**: Fund Balance With Treasury

**Account Number**: 1010

**Normal Balance**: Debit

**Definition**: All funds on deposit with Treasury, excluding seized
cash deposited, reported on the SF 224: Statement of Transactions, SF
1219: Statement of Accountability and/or FMS 2108: Yearend Closing
Statement. (See USSGL account 1532, "Seized Cash Deposited.")

**Account Title**: Undeposited Collections

**Account Number**: 1110

**Normal Balance**: Debit

**Definition**: Collections on hand, not yet deposited within the same
accounting period.

**Account Title**: Imprest Funds

**Account Number**: 1120

**Normal Balance**: Debit

**Definition**: The authorized amount of cash held by agency cashiers at
personal risk.

**Account Title**: Funds Held by the Public

**Account Number**: 1130

**Normal Balance**: Debit

**Definition**: Funds held by the public that OMB has determined will be
included in the budget.

**Account Title**: Other Cash

**Account Number**: 1190

**Normal Balance**: Debit

**Definition**: Cash holdings not otherwise classified above.

**Account Title**: Other Monetary Assets

**Account Number**: 1195

**Normal Balance**: Debit

**Definition**: The balance of monetary assets for which a specific
USSGL account has not been established. This includes gold (valued at
market), special drawing rights and U.S. reserves in the International
Monetary Fund. It excludes monetary assets seized. (See USSGL account
1531, "Seized Monetary Instruments.")

**Account Title**: Foreign Currency

**Account Number**: 1200

**Normal Balance**: Debit

**Definition**: The U.S. dollar equivalent of foreign government
currency.

**Account Title**: Accounts Receivable

**Account Number**: 1310

**Normal Balance**: Debit

**Definition**: Amounts due from others when the right to receive funds
accrue. This may result from the performance of services, the delivery
of goods or court-ordered assessment.

**Account Title**: Allowance for Loss on Accounts Receivable

**Account Number**: 1319

**Normal Balance**: Credit

**Definition**: Estimated amount of uncollectible accounts receivable.
Increase the account by the amount estimated to be uncollectible each
accounting period. Decrease the account by the actual amount
subsequently written off. Amount should consider outstanding advances.

**Account Title**: Employment Benefit Contributions Receivable

**Account Number**: 1320

**Normal Balance**: Debit

**Definition**: The amount recorded by administering agencies for
contributions due from Federal employers and/or covered employees for
retirement, health and life insurance employment benefits. This excludes
Social Security taxes.

**Account Title**: Taxes Receivable

**Account Number**: 1325

**Normal Balance**: Debit

**Definition**: Amounts of taxes due from entities that are
identifiable, measurable and legally enforceable. This includes claims
to cash or other assets through established assessment processes.

**Account Title**: Allowance for Loss on Taxes Receivable

**Account Number**: 1329

**Normal Balance**: Credit

**Definition**: Estimated amounts of uncollectible taxes receivable.

**Account Title**: Receivable for Transfers of Currently Invested
Balances

**Account Number**: 1330

**Normal Balance**: Debit

**Definition**: The amount representing transfers receivable from
balances that are currently invested. To accommodate cash management
practices, funds will remain invested until needed for disbursement. At
such time, the receiving entity will request a transfer of funds. The
investing entity will disinvest and transfer necessary funds via SF
1151: Nonexpenditure Transfer Authorization. The budget authority from
the transfer is realized and obligations may be incurred before the
actual transfer of funds.

**Account Title**: Expenditure Transfers Receivable

**Account Number**: 1335

**Normal Balance**: Debit

**Definition**: The amount of financing sources receivable from a trust
fund or an agency general fund (or another Federal fund as defined by
OMB) resulting from a nonexchange transaction.

**Account Title**: Interest Receivable

**Account Number**: 1340

**Normal Balance**: Debit

**Definition**: Amounts of accrued interest charges on accounts and
loans receivable. This also includes interest accrued on investment
securities.

**Account Title**: Allowance for Loss on Interest Receivable

**Account Number**: 1349

**Normal Balance**: Credit

**Definition**: The estimated amount of loss due to uncollectible
interest receivable from: (1) credit programs before fiscal 1992; and
(2) other interest receivable for all years. This account excludes the
allowances for loans subject to credit reform, which are recorded in
USSGL account 1399, "Allowance for Subsidy."

**Account Title**: Loans Receivable

**Account Number**: 1350

**Normal Balance**: Debit

**Definition**: Amounts loaned to another Federal account or fund,
individuals, private sector organizations, state and local governments,
or foreign governments.

**Account Title**: Allowance for Loss on Loans Receivable

**Account Number**: 1359

**Normal Balance**: Credit

**Definition**: Estimated amounts of uncollectible loans receivable.
Increase the account by the amount estimated to be uncollectible each
accounting period. Decrease the account by the actual amount
subsequently written off.

**Account Title**: Penalties, Fines and Administrative Fees Receivable

**Account Number**: 1360

**Normal Balance**: Debit

**Definition**: Amounts of penalties, fines and administrative fees on
accounts and loans receivable due to the delinquency of a debt.

**Account Title**: Allowance for Loss on Penalties, Fines and
Administrative Fees Receivable

**Account Number**: 1369

**Normal Balance**: Credit

**Definition**: The estimated amount of loss due to uncollectible
penalties, fines and administrative fees receivable. This account
excludes allowances for loans subject to credit reform.

**Account Title**: Allowance for Subsidy

**Account Number**: 1399

**Normal Balance**: Credit

**Definition**: This amount reflects the unamortized credit reform
subsidy for direct loans and for defaulted guaranteed loans assumed for
collection by the Federal government. It appears in the financing fund
of the direct loan or loan guarantee program involved and is subtracted
from loans receivable (account 1350) on the statement of financial
position. Record all transactions that affect the subsidy in this
account. The first transaction normally would be the transfer of subsidy
monies from the program fund to the financing fund. Additional
transactions record upward and downward adjustments to the account.

**Account Title**: Advances to Others

**Account Number**: 1410

**Normal Balance**: Debit

**Definition**: Payments made in contemplation of the future performance
of services, receipt of goods, incurrence of expenditures or receipt of
other assets. Common examples are travel advances made in contemplation
of future travel expenses or advances to contractors made in
contemplation of future receipt of inventory or fixed assets.

**Account Title**: Prepayments

**Account Number**: 1450

**Normal Balance**: Debit

**Definition**: Expenditures that provide future benefits. Prepayments
are often recurrent in nature and cover items such as rent, taxes,
royalties, commissions, insurance and supplies.

**Account Title**: Operating Materials and Supplies Held for Use

**Account Number**: 1511

**Normal Balance**: Debit

**Definition**: The cost or value of tangible personal property, such as
operating materials and supplies, that will be consumed in normal
operations.

**Account Title**: Operating Materials and Supplies Held in Reserve for
Future Use

**Account Number**: 1512

**Normal Balance**: Debit

**Definition**: The cost or value of tangible personal property, such as
operating materials and supplies, held in reserve because they are not
readily available or because they will be needed.

**Account Title**: Operating Materials and Supplies - Excess,
Unserviceable and Obsolete

**Account Number**: 1513

**Normal Balance**: Debit

**Definition**: The cost or value of tangible personal property, such as
operating materials and supplies, that exceeds the amount expected to be
used; is no longer needed because of changes in technology, laws,
customs or operations; or is damaged physically and cannot be consumed
in operations.

**Account Title:** Operating Materials and Supplies Held for Repair

**Account Number:** 1514

**Normal Balance:** Debit

**Definition:** The cost/value of damaged personal property held as
operating materials and supplies, which is more economical to repair
than to dispose. Agencies with immaterial amounts of operating materials
and supplies held for repair may report these amounts in USSGL account
1511.

**Account Title:** Operating Materials and Supplies - Allowance

**Account Number:** 1519

**Normal Balance:** Credit

**Definition:** The amount of estimated repairs needed for damaged
operating materials and supplies and the estimated gain or loss on the
value of inventory due to unrealized holding gains and losses.

**Account Title**: Inventory Purchased for Resale

**Account Number**: 1521

**Normal Balance**: Debit

**Definition**: The cost or value of tangible personal property
purchased by an agency for resale.

**Account Title**: Inventory Held in Reserve for Future Sale

**Account Number**: 1522

**Normal Balance**: Debit

**Definition**: The cost or value of tangible personal property held in
reserve as inventory for future sale because it is not readily available
or because it will be needed.

**Account Title**: Inventory Held for Repair

**Account Number**: 1523

**Normal Balance**: Debit

**Definition**: The cost or value of damaged tangible personal property
held as inventory that is more economical to repair than dispose of.

**Account Title**: Inventory - Excess, Obsolete and Unserviceable

**Account Number**: 1524

**Normal Balance**: Debit

**Definition**: The cost or value of tangible personal property held as
inventory that exceeds the demand for sale, is no longer useful because
of obsolescence or is damaged beyond economical repair.

**Account Title**: Inventory - Raw Materials

**Account Number**: 1525

**Normal Balance**: Debit

**Definition**: The cost or value of raw materials purchased or donated
for use as a component part of inventory.

**Account Title**: Inventory - Work-in-Process

**Account Number**: 1526

**Normal Balance**: Debit

**Definition**: The accumulated cost or value of inventory used in the
production process. Work-in-process inventory includes the cost of raw
materials, direct labor and overhead.

**Account Title**: Inventory - Finished Goods

**Account Number**: 1527

**Normal Balance**: Debit

**Definition**: The accumulated cost or value of completed products.

**Account Title**: Inventory - Allowance

**Account Number**: 1529

**Normal Balance**: Credit

**Definition**: The amount of estimated cost to repair damaged inventory
and the estimated gain or loss on the value of inventory because of
unrealized holding gains or losses.

**Account Title**: Seized Monetary Instruments

**Account Number**: 1531

**Normal Balance**: Debit

**Definition**: The value of all seized monetary instruments, including
undeposited cash, that are in the process of forfeiture proceedings or
held as evidence. Upon obtaining judgment, reclassify the amount held in
this account to the appropriate forfeited property accounts or to the
fund balance with Treasury. (See USSGL accounts 1541, "Forfeited
Property Held for Sale" and 1542, "Forfeited Property Held for Donation
or Use.")

**Account Title**: Seized Cash Deposited

**Account Number**: 1532

**Normal Balance**: Debit

**Definition**: The amount of cash seized by law enforcement activity
and deposited to Treasury in banks or other financial institutions
pending forfeiture judgment.

**Account Title**: Forfeited Property Held for Sale

**Account Number**: 1541

**Normal Balance**: Debit

**Definition**: The value of monetary instruments and property intended
to be sold that were acquired as a result of forfeiture proceedings, to
satisfy a tax liability or as unclaimed or abandoned merchandise.

**Account Title**: Forfeited Property Held for Donation or Use

**Account Number**: 1542

**Normal Balance**: Debit

**Definition**: The value of monetary instruments and property intended
to be donated or used by the agency that were acquired as a result of
forfeiture proceedings, to satisfy a tax liability or as unclaimed or
abandoned merchandise.

**Account Title**: Forfeited Property - Allowance

**Account Number**: 1549

**Normal Balance**: Credit

**Definition**: The estimated amount of third-party liens and claims
against forfeited property.

**Account Title**: Foreclosed Property

**Account Number**: 1551

**Normal Balance**: Debit

**Definition**: The value of assets received in satisfaction of a direct
loan receivable or as a result of a claim under a defaulted guaranteed
loan.

**Account Title**: Foreclosed Property - Allowance

**Account Number**: 1559

**Normal Balance**: Credit

**Definition**: The estimated amount of third-party liens and claims
against foreclosed property and precredit reform property. The
additional amount necessary to reduce the value of the property to net
realized value.

**Account Title**: Commodities Held under Price Support and
Stabilization Support Programs

**Account Number**: 1561

**Normal Balance**: Debit

**Definition**: The cost or value of commercial items held to stabilize
or support market prices.

**Account Title**: Commodities - Allowance

**Account Number**: 1569

**Normal Balance**: Credit

**Definition**: The amount needed to reduce the gross value of
commodities to their expected net realizable value.

**Account Title**: Stockpile Materials Held in Reserve

**Account Number**: 1571

**Normal Balance**: Debit

**Definition**: The value of strategic and critical materials held
because of statutory requirements or for use in national defense,
conservation or national emergencies.

**Account Title**: Stockpile Materials Held for Sale

**Account Number**: 1572

**Normal Balance**: Debit

**Definition**: The value of strategic and critical materials held
because of statutory requirements or for use in national defense,
conservation or national emergencies that are authorized to be sold.

**Account Title**: Other Related Property

**Account Number**: 1591

**Normal Balance**: Debit

**Definition**: The value of other related property not otherwise
classified above, including real property acquired through military base
closings.

**Account Title**: Other Related Property - Allowance

**Account Number**: 1599

**Normal Balance**: Credit

**Definition**: The estimated loss for third-party liens and claims or
for other changes in the value of other related property.

**Account Title**: Investments in U.S. Treasury Securities Issued by
Public Debt

**Account Number**: 1610

**Normal Balance**: Debit

**Definition**: The par value of U.S. Treasury securities issued by the
Bureau of the Public Debt. This includes marketable Treasury securities,
non-marketable Treasury securities and market-based Treasury securities.

**Account Title**: Discount on U.S. Treasury Securities Issued by Public
Debt

**Account Number**: 1611

**Normal Balance**: Credit

**Definition**: The full discount on U.S. securities issued by the
Bureau of the Public Debt and held by an agency.

**Account Title**: Premium on U.S. Treasury Securities Issued by Public
Debt

**Account Number**: 1612

**Normal Balance**: Debit

**Definition**: The full premium on U.S. securities issued by the Bureau
of the Public Debt and held by an agency.

**Account Title**: Amortization of Discount and Premium on U.S. Treasury
Securities Issued by Public Debt

**Account Number**: 1613

**Normal Balance**: Either

**Definition**: The amortization amount of discounts and premiums on
U.S. securities issued by the Bureau of the Public Debt and held by an
agency.

FACTS II normal balance assigned to this account is "debit."

**Account Title:** Market Adjustment - Investments

**Account Number:** 1618

**Normal Balance:** Either

**Definition:** The accumulated unrealized gain or loss on investments
other than investments in zero coupon bonds. Unrealized gain or loss is
due to adjustments for market value.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Investments in Securities Other Than Public Debt
Securities

**Account Number**: 1620

**Normal Balance**: Debit

**Definition**: The par value of U.S. securities issued by Federal
agencies and the par value of securities issued by non-Federal entities.

**Account Title**: Discount on Securities Other Than Public Debt
Securities

**Account Number**: 1621

**Normal Balance**: Credit

**Definition**: The full discount on securities other than the Bureau of
the Public Debt securities held by an agency.

**Account Title**: Premium on Securities Other Than Public Debt
Securities

**Account Number**: 1622

**Normal Balance**: Debit

**Definition**: The full premium on securities other than the Bureau of
the Public Debt securities held by an agency.

**Account Title**: Amortization of Discount and Premiums on Securities
Other Than Public Debt Securities

**Account Number**: 1623

**Normal Balance**: Either

**Definition**: The amortization amount of discounts and premiums on
securities other than the Bureau of the Public Debt securities held by
an agency.

FACTS II normal balance assigned to this account is "debit."

**Account Title:** Investments in U.S. Treasury Zero Coupon Bonds Issued
by Public Debt

**Account Number:** 1630

**Normal Balance:** Debit

**Definition:** The par value of U.S. Treasury zero coupon bonds issued
by the Bureau of the Public Debt.

**Account Title:** Discount on U.S. Treasury Zero Coupon Bonds Issued by
Public Debt

**Account Number:** 1631

**Normal Balance:** Credit

**Definition:** The full discount of U.S. Treasury zero coupon bonds
issued by the Bureau of the Public Debt and held by an agency.

**Account Title:** Amortization of Discount on U.S. Treasury Zero Coupon
Bonds

> Issued by Public Debt

**Account Number:** 1633

**Normal Balance:** Either

**Definition:** The amortization amount of discount on U.S. Treasury
zero coupon bonds issued by the Bureau of the Public Debt and held by an
agency.

FACTS II normal balance assigned to this account is "debit."

**Account Title:** Market Adjustment -- Investments in U.S. Treasury
Zero Coupon Bonds

**Account Number:** 1638

**Normal Balance:** Either

**Definition:** The accumulated unrealized holding gains and losses for
U.S. Treasury zero coupon bond investments due to adjustments to market
value.

FACTS II normal balance assigned to this account is "debit."

**Account Title:** Contra Market Adjustment -- Investments in U.S.
Treasury Zero

> Coupon Bonds

**Account Number:** 1639

**Normal Balance:** Either

**Definition:** The offset to market adjustments for investments in U.S.
Treasury zero coupon bonds. The account provides a mechanism for zero
coupon bonds to be reported on a basis other than market value on the
balance sheet.

FACTS II normal balance assigned to this account is "credit."

**Account Title**: Other Investments

**Account Number**: 1690

**Normal Balance**: Debit

**Definition**: The value of other investments owned by the agency.

**Account Title**: Land and Land Rights

**Account Number**: 1711

**Normal Balance**: Debit

**Definition**: The identifiable cost of land and land rights of
unlimited duration acquired for or in connection with plant, property
and equipment used in general operations, including permanent
improvements. Stewardship land (national park or forest and land in
public domain) is excluded. Also excluded are materials beneath or above
the surface and Outer Continental Shelf resources.

**Account Title**: Improvements to Land

**Account Number**: 1712

**Normal Balance**: Debit

**Definition**: The cost of nonpermanent, depreciable improvements to
land used in general operations. Also includes similar costs to land
subject to stewardship reporting, as well as land rights of limited
duration that are associated with general operations.

**Account Title**: Accumulated Depreciation on Improvements to Land

**Account Number**: 1719

**Normal Balance**: Credit

**Definition**: Accumulates depreciation charged to expense for
improvements to land.

**Account Title**: Construction-in-Progress

**Account Number**: 1720

**Normal Balance**: Debit

**Definition**: Includes costs of direct labor, direct material and
overhead incurred in the construction of property, plant and equipment
**(except information technology software)** for which the agency will
be accountable. Upon completion, these costs will be transferred to the
proper capital asset account as the acquisition cost of the item.

**Account Title**: Buildings, Improvements and Renovations

**Account Number**: 1730

**Normal Balance**: Debit

**Definition**: The cost of Federal government-owned buildings acquired
for and used in providing general Federal government services or goods.
Includes the cost of renovation, improvement, restoration or
reconstruction of multi-use heritage assets when those costs are
directly tied to the conduct of Federal government operations.

**Account Title**: Accumulated Depreciation on Buildings, Improvements
and Renovations

**Account Number**: 1739

**Normal Balance**: Credit

**Definition**: Accumulates depreciation charged to expense for
buildings, improvements and renovations.

**Account Title**: Other Structures and Facilities

**Account Number**: 1740

**Normal Balance**: Debit

**Definition**: The cost or appraised value of Federal government-owned
structures and facilities other than buildings purchased by general and
trust fund appropriations and under agency control.

**Account Title**: Accumulated Depreciation on Other Structures and
Facilities

**Account Number**: 1749

**Normal Balance**: Credit

**Definition**: Accumulates depreciation charged to expense for
structures and facilities.

**Account Title**: Equipment

**Account Number**: 1750

**Normal Balance**: Debit

**Definition**: The capitalized cost of tangible equipment items of a
durable nature used by the agency in providing goods and services. This
excludes computer software.

**Account Title**: Accumulated Depreciation on Equipment

**Account Number**: 1759

**Normal Balance**: Credit

**Definition**: Accumulates depreciation charged to expense for
equipment.

**Account Title**: Assets under Capital Lease

**Account Number**: 1810

**Normal Balance**: Debit

**Definition**: The amount of assets being leased under terms equivalent
to an installment purchase.

**Account Title**: Accumulated Depreciation on Assets Under Capital
Lease

**Account Number**: 1819

**Normal Balance**: Credit

**Definition**: Accumulates depreciation charged to expense for assets
under capital lease.

**Account Title**: Leasehold Improvements

**Account Number**: 1820

**Normal Balance**: Debit

**Definition**: The cost of improvements to leased land, buildings,
structures and facilities occupied by the Federal government as a
lessee, as well as easements and right-of-way.

**Account Title**: Accumulated Amortization on Leasehold Improvements

**Account Number**: 1829

**Normal Balance**: Credit

**Definition**: Accumulates amortization charged to expense for
leasehold improvements.

**Account Title**: Internal-Use Software

**Account Number**: 1830

**Normal Balance**: Debit

**Definition**: The capitalized cost of internal use software including:
(1) purchased off-the-shelf software, (2) contractor-developed software
subject to amortization and (3) internally developed software subject to
amortization.

**Account Title:** Internal-Use Software in Development

**Account Number:** 1832

**Normal Balance:** Debit

**Definition:** Includes the full cost, as defined in SFFAS #10,
incurred during the software development stage of (1) contractor
developed software and (2) internally developed software. Upon
completion, these costs will be transferred to USSGL account 1830 --
Internal-Use Software.

**Account Title**: Accumulated Amortization on Internal-Use Software

**Account Number**: 1839

**Normal Balance**: Credit

**Definition**: Accumulates amortization charges to expense for
internal-use software. Internal-use software will be amortized in a
systematic and rational manner over the estimated useful life of the
software. Software acquired for research and development with no
alternative future use will be amortized over the period of the project
as opposed to the normal life cycle amortization.

**Account Title**: Other Natural Resources

**Account Number**: 1840

**Normal Balance**: Debit

**Definition**: The cost or appraised value of natural resources other
than land.

**Account Title**: Allowance for Depletion

**Account Number**: 1849

**Normal Balance**: Credit

**Definition**: The reduction of an estimated available quantity of
other natural resources.

**Account Title**: Other General Property, Plant and Equipment

**Account Number**: 1890

**Normal Balance**: Debit

**Definition**: The value of general property, plant and equipment not
otherwise classified above.

**Account Title**: Unrequisitioned Authorized Appropriations

**Account Number**: 1920

**Normal Balance**: Debit

**Definition**: Represents unrequisitioned disbursing authority as
provided for in liquidating cash authority granted by Congress.

**Account Title**: Receivable from Appropriations

**Account Number**: 1921

**Normal Balance**: Debit

**Definition**: The amount to be received from appropriations to fund
current or future expenses for which the appropriations are already
authorized by law. This will include warrants receivable that will
liquidate contract authority already authorized by law. Note: The
Department of the Treasury and the Office of Management and Budget must
approve use of this account.

**Account Title**: Other Assets

**Account Number**: 1990

**Normal Balance**: Debit

**Definition**: Other assets not otherwise classified above.

**Account Title**: Accounts Payable

**Account Number**: 2110

**Normal Balance**: Credit

**Definition**: Amounts owed to another Federal or non-Federal entity
for goods and other property ordered and received, and for services
rendered by other than employees.

**Account Title**: Disbursements in Transit

**Account Number**: 2120

**Normal Balance**: Credit

**Definition**: The amounts of voucher schedule payments transmitted to
the regional disbursing office for payment but not processed by the
regional disbursing office.

**Account Title**: Contract Holdbacks

**Account Number**: 2130

**Normal Balance**: Credit

**Definition**: The amounts withheld from grantees or contractors
pending completion of related contracts.

**Account Title**: Accrued Interest Payable

**Account Number**: 2140

**Normal Balance**: Credit

**Definition**: Amount of interest accrued and owed to others.

**Account Title**: Payable for Transfers of Currently Invested Balances

**Account Number**: 2150

**Normal Balance**: Credit

**Definition**: The amount representing transfers payable from balances
that are currently invested. To accommodate cash management practices,
funds will remain invested until needed for disbursement. At such time,
the receiving entity will request a transfer of funds. The investing
entity will disinvest and transfer necessary funds via SF 1151:
Nonexpenditure Transfer Authorization. The budget authority from the
transfer is realized and obligations may be incurred before the actual
transfer of funds.

**Account Title**: Expenditure Transfers Payable

**Account Number**: 2155

**Normal Balance**: Credit

**Definition**: The amount of financing sources payable to a trust fund
or an agency general fund (or another Federal fund as defined by OMB)
that occurs as a result of a nonexchange transaction.

**Account Title**: Entitlement Benefits Due and Payable

**Account Number**: 2160

**Normal Balance**: Credit

**Definition**: As of the reporting date, any unpaid entitlement
benefits due to any qualifying entity, state or local government, or
tribal government as authorized by law. This excludes loans, grants or
employee benefits. Entitlement benefits include but are not limited to:
Federal Old-Age and Survivor\'s Insurance, Supplemental Security Income,
Federal Disability Insurance, Federal Hospital Insurance (HI-Medicare,
Part A), Federal Supplemental Medical Insurance (SMI-Medicare, Part B),
Medicaid, Temporary Assistance to Needy Families, U.S. Department of
Agriculture Nutrition Assistance Programs, Unemployment to non-Federal
employees, Black Lung Benefits, Veterans Affairs Pension, and Railroad
Retirement Pension Benefits, etc.

**Account Title**: Subsidy Payable to Financing Account

**Account Number**: 2170

**Normal Balance**: Credit

**Definition**: The amount of subsidy payable from a program account to
a financing account for both undisbursed direct loans and undisbursed
guaranteed loans.

**Account Title**: Contra Liability for Subsidy Payable to Financing
Account

**Account Number**: 2179

**Normal Balance**: Debit

**Definition**: The amount of subsidy payable from a program account to
a financing account for both undisbursed direct loans and undisbursed
guaranteed loans. This is the USSGL contra account to 2170, "Subsidy
Payable to Financing Account."

**Account Title**: Loan Guarantee Liability

**Account Number**: 2180

**Normal Balance**: Credit

**Definition**: This account is the financing fund for loan guarantee
programs. Record all transactions that affect the subsidy for loan
guarantees in this account. It represents the expected present value of
cash flows to and from the Federal government from loan guarantees. The
initial transaction transfers the subsidy monies from the program fund
to the financing fund.

**Account Title**: Other Accrued Liabilities

**Account Number**: 2190

**Normal Balance**: Credit

**Definition**: Amounts of liabilities not otherwise classified above.

**Account Title**: Accrued Funded Payroll and Leave

**Account Number**: 2210

**Normal Balance**: Credit

**Definition**: The estimated liability for salaries, wages, funded
annual leave and sick leave that have been earned but are unpaid. (Refer
to FASAB\'s Selected Assets and Liability Standard, number 1, paragraph
84.)

**Account Title**: Withholdings Payable

**Account Number**: 2211

**Normal Balance**: Credit

**Definition**: Amounts withheld from employees\' salary for taxes,
employee benefit contributions, wage garnishments and others.

**Account Title**: Employer Contributions and Payroll Taxes Payable

**Account Number**: 2213

**Normal Balance**: Credit

**Definition**: Employers' portion of payroll taxes and benefit
contributions, such as retirement, including the agency\'s contribution
to the Thrift Savings Plan ("N" attribute), and health and life
insurance for covered employees.

**Account Title**: Other Post-Employment Benefits Due and Payable

**Account Number**: 2215

**Normal Balance**: Credit

**Definition**: Amounts due to former or inactive employees (not
retired) and/or beneficiaries. Other post-employment benefits can
include salary continuation, severance benefits, counseling, training,
funded unemployment liability for Federal employees, funded FECA
liability and the current portion of veterans disability compensation
benefits. This is not an actuarial liability.

**Account Title**: Pension Benefits Due and Payable to Beneficiaries

**Account Number**: 2216

**Normal Balance**: Credit

**Definition**: Pension benefits, excluding Railroad Retirement Benefits
and Veterans Affairs Pension, due from the administering agencies to
eligible Federal civilian or military employees or their beneficiaries.
This is not an actuarial liability. (Refer to FASAB\'s Selected Assets
and Liability Standard, number 1, paragraph 84.)

**Account Title**: Benefit Premiums Payable to Carriers

**Account Number**: 2217

**Normal Balance**: Credit

**Definition**: Amounts due from the administering agencies to the
benefit carriers for providing health insurance employment benefit.
(Refer to FASAB\'s Selected Assets and Liability Standard, number 1,
paragraph 84.)

**Account Title**: Life Insurance Benefits Due and Payable to
Beneficiaries

**Account Number**: 2218

**Normal Balance**: Credit

**Definition**: Life insurance benefits due from the administering plans
to eligible beneficiaries. This is not an actuarial liability. (Refer to
FASAB\'s Selected Assets and Liability Standard, number 1, paragraph
84.)

**Account Title**: Unfunded Leave

**Account Number**: 2220

**Normal Balance**: Credit

**Definition**: The amount recorded by employer agencies for unpaid
leave earned that the employee is entitled to upon separation and that
will be funded from future years\' appropriations.

**Account Title**: Unfunded FECA Liability

**Account Number**: 2225

**Normal Balance**: Credit

**Definition**: The amount of Federal Employees Compensation Act (FECA)
liability billed to agencies by the Department of Labor for FECA
payments that were made on the agencies\' behalf. The funding for the
liability will be made from a future appropriation. This is not an
actuarial liability.

**Account Title**: Other Unfunded Employment Related Liability

**Account Number**: 2290

**Normal Balance**: Credit

**Definition**: Amounts of unfunded employment related liabilities not
covered by the current year\'s budget authority and not otherwise
classified above. Include the unfunded liability for unemployment for
Federal employees in this account.

**Account Title**: Advances from Others

**Account Number**: 2310

**Normal Balance**: Credit

**Definition**: The balance of amounts advanced by other Federal and
non-Federal entities for goods and services to be furnished.

**Account Title**: Deferred Credits

**Account Number**: 2320

**Normal Balance**: Credit

**Definition**: Revenue or income received but not yet earned.

**Account Title**: Liability for Deposit Funds, Clearing Accounts and
Undeposited Collections

**Account Number**: 2400

**Normal Balance**: Credit

**Definition**: Amounts offsetting undeposited collections and
collections deposited in deposit funds and clearing accounts, including
suspense accounts, awaiting disposition or reclassification.

**Account Title**: Principal Payable to Treasury

**Account Number**: 2510

**Normal Balance**: Credit

**Definition**: The amount of loan principal payable to Treasury.

**Account Title**: Principal Payable to the Federal Financing Bank

**Account Number**: 2520

**Normal Balance**: Credit

**Definition**: Amount of loan principal owed to the Federal Financing
Bank.

**Account Title**: Securities Issued by Federal Agencies Under General
and Special Financing Authority, Net

**Account Number**: 2530

**Normal Balance**: Credit

**Definition**: Borrowings issued under general and special financing
authority, net of premiums and discounts.

**Account Title**: Participation Certificates

**Account Number**: 2540

**Normal Balance**: Credit

**Definition**: The liability for the agency\'s share of participation
certificates.

**Account Title**: Other Debt

**Account Number**: 2590

**Normal Balance**: Credit

**Definition**: All other forms of Federal government obligations,
secured and unsecured, not otherwise classified above.

**Account Title**: Actuarial Pension Liability

**Account Number**: 2610

**Normal Balance**: Credit

**Definition**: Amount recorded by the administering agencies for
actuarial present value of all future retirement benefits, based on
projected salaries and total projected services less the actuarial
present value of future normal cost contributions that would be made for
and by the employees under the plan. (Refer to FASAB\'s Liability
Standard, number 5, paragraph 71.)

**Account Title**: Actuarial Health Insurance Liability

**Account Number**: 2620

**Normal Balance**: Credit

**Definition**: Amount recorded by the administering agencies for
actuarial present value of all future health insurance benefits less the
actuarial present value of future normal cost contributions that would
be made for and by the employees under the plan. (Refer to FASAB\'s
Liability Standard, number 5, paragraphs 79 and 88.)

**Account Title**: Actuarial Life Insurance Liability

**Account Number**: 2630

**Normal Balance**: Credit

**Definition**: Amount recorded by administering agencies for the
expected present value of future outflows to be paid to, or on behalf
of, existing policy holders, less expected present value of future net
premiums to be collected. (Refer to FASAB\'s Liability Standard, number
5, paragraph 113.)

**Account Title**: Actuarial FECA Liability

**Account Number**: 2650

**Normal Balance**: Credit

**Definition**: Amount recorded by employer agencies for the actuarial
present value of future FECA benefits provided to Federal employees or
their beneficiaries as a result of work-related deaths, disability or
occupational disease. (Refer to FASAB\'s Liability Standard, number 5,
paragraphs 95 and 96.)

**Account Title**: Other Actuarial Liabilities

**Account Number**: 2690

**Normal Balance**: Credit

**Definition**: Amount recorded by administering agencies for actuarial
liability of future benefit payments that is not otherwise classified
above. Include Other Post-Employment Benefit (OPEB) actuarial liability
here; for example, actuarial liability for the Department of Veterans
Affairs burial and compensation.

**Account Title**: Prior Liens Outstanding on Acquired Collateral

**Account Number**: 2910

**Normal Balance**: Credit

**Definition**: The value of liens approved and accepted as being claims
against assets acquired through loan defaults.

**Account Title**: Contingent Liabilities

**Account Number**: 2920

**Normal Balance**: Credit

**Definition**: Amount that is recognized as a result of a past event
where a future outflow or other sacrifice of resource is probable and
measurable. Record a contingent liability related to environmental
cleanup cost in USSGL account 2995, "Estimated Cleanup Cost Liability."

**Account Title**: Capital Lease Liability

**Account Number**: 2940

**Normal Balance**: Credit

**Definition**: The present value of liabilities for assets acquired
under a lease agreement that meets the test for capitalizing the assets.

**Account Title**: Liability for Subsidy Related to Undisbursed Loans

**Account Number**: 2950

**Normal Balance**: Credit

**Definition**: The amount of subsidy owed by the financing fund for
direct and guaranteed loans that have not been disbursed. This liability
will be liquidated when the loan is disbursed. If the loan is not
disbursed, the accrued subsidy must be removed from the financing fund.

**Account Title**: Accounts Payable From Canceled Appropriations

**Account Number**: 2960

**Normal Balance**: Credit

**Definition**: This account is used to reinstate valid accounts payable
canceled with an appropriation under requirements of Public Law 101-510
(31 USC 1551-1557, "M" account legislation.)

**Account Title**: Resources Payable to Treasury

**Account Number**: 2970

**Normal Balance**: Credit

**Definition**: Liquidating fund assets in excess of liabilities that
are being held as working capital. After liquidating all liabilities,
these funds will be returned to Treasury.

**Account Title**: Custodial Liability

**Account Number**: 2980

**Normal Balance**: Credit

**Definition**: The amount of custodial revenue yet to be transferred to
another entity.

**Account Title**: Other Liabilities

**Account Number**: 2990

**Normal Balance**: Credit

**Definition**: Other liabilities not otherwise classified.

**Account Title**: Estimated Cleanup Cost Liability

**Account Number**: 2995

**Normal Balance**: Credit

**Definition**: The estimated liability for projected future cleanup
costs (not yet due and payable) associated with removing, containing
and/or disposing of (1) hazardous waste from property, or (2) material
and/or property consisting of hazardous waste at permanent or temporary
closure or shutdown of associated property, plant and equipment.

**Account Title**: Unexpended Appropriations

**Account Number**: 3100

**Normal Balance**: Credit

**Definition**: Amounts appropriated by Congress not designated for
special purposes. Therefore, Special and Trust Funds do not use this
USSGL account to record appropriations.

**Account Title**: Cumulative Results of Operations

**Account Number**: 3310

**Normal Balance**: Either

**Definition**: The net difference since the inception of the activity
between (1) expenses and losses and (2) financing sources including
appropriations, revenues and gains.

**Account Title**: Anticipated Contract Authority

**Account Number**: 4032

**Normal Balance**: Debit

**Definition**: The estimated amount of indefinite contract authority
during the fiscal year that permits a Federal agency to incur
obligations in advance of liquidating authority.

**Account Title**: Anticipated Adjustments to Contract Authority

**Account Number**: 4034

**Normal Balance**: Either

**Definition**: The estimated amounts of reductions or increases during
the fiscal year to contract authority. This also includes the estimated
liquidation of contract authority from offsetting collections.

**Account Title**: Estimated Borrowing Authority - Indefinite

**Account Number**: 4042

**Normal Balance**: Debit

**Definition**: The amount of estimated indefinite borrowing authority
required to finance estimated obligations during the current year. The
balance in this account will be adjusted to zero at yearend.

**Account Title**: Anticipated Reductions to Borrowing Authority

**Account Number**: 4044

**Normal Balance**: Credit

**Definition**: The estimated amounts of reductions during the fiscal
year to borrowing authority.

**Account Title**: Anticipated Transfers to Treasury

**Account Number**: 4047

**Normal Balance**: Credit

**Definition**: The anticipated amounts to be transferred to Treasury
during the fiscal year via nonexpenditure transfers.

**Account Title**: Anticipated Collections from Non-Federal Sources

**Account Number**: 4060

**Normal Balance**: Debit

**Definition**: The amount of non-Federal collections, excluding
reimbursables, expected in the current fiscal year.

**Account Title**: Anticipated Collections from Federal Sources

**Account Number**: 4070

**Normal Balance**: Debit

**Definition**: The amount of Federal collections, excluding
reimbursables, expected in the current fiscal year.

**Account Title**: Debt Liquidation Appropriations

**Account Number**: 4111

**Normal Balance**: Debit

**Definition**: Amount appropriated to liquidate debt as specified in
the appropriation language.

**Account Title**: Deficiency Appropriations

**Account Number**: 4112

**Normal Balance**: Debit

**Definition**: The amount appropriated to eliminate a prior-year
deficiency.

**Account Title**: Appropriated Trust or Special Fund Receipts

**Account Number**: 4114

**Normal Balance**: Debit

**Definition**: The amount of receipts appropriated to a trust or
special fund expenditure account from the corresponding receipt account.
(Amounts deposited into trust or special fund receipt accounts
designated by Treasury as "unavailable" are appropriated via warrant,
upon legislative action, to the corresponding expenditure account.
Amounts designated by Treasury as "available" are immediately
transferred without further action.) This budgetary resource account
does not correspond with proprietary USSGL account 3100, "Unexpended
Appropriations."

**Account Title**: Loan Subsidy Appropriation - Definite - Current

**Account Number**: 4115

**Normal Balance**: Debit

**Definition**: The amount of definite current budget authority
appropriated by law for loan subsidies in direct loan and guarantee
programs.

**Account Title**: Entitlement Loan Subsidy Appropriation - Indefinite

**Account Number**: 4116

**Normal Balance**: Debit

**Definition**: The amount of indefinite budget authority appropriated
for subsidies in loan entitlement programs.

**Account Title**: Loan Administrative Expense Appropriation -
Definite - Current

**Account Number**: 4117

**Normal Balance**: Debit

**Definition**: The amount of definite current budget authority
appropriated by law for administrative expenses in direct loan and loan
guarantee programs.

**Account Title**: Re-estimated Loan Subsidy Appropriation -
Indefinite - Permanent

**Account Number**: 4118

**Normal Balance**: Debit

**Definition**: The amount of indefinite permanent budget authority
appropriated for direct loan and loan guarantee subsidies based upon
re-estimates.

**Account Title**: Other Appropriations Realized

**Account Number**: 4119

**Normal Balance**: Debit

**Definition**: All other appropriations not classified above.

**Account Title**: Appropriations Anticipated - Indefinite

**Account Number**: 4120

**Normal Balance**: Debit

**Definition**: The current estimate of amounts anticipated to become
available under existing law.

**Account Title**: Loan Subsidy Appropriation - Indefinite - Current

**Account Number**: 4121

**Normal Balance**: Debit

**Definition**: The amount of current indefinite budget authority
appropriated to the program fund for loan subsidies in direct loan and
loan guarantee programs.

**Account Title**: Loan Modification Adjustment Transfer Appropriation

**Account Number**: 4125

**Normal Balance**: Debit

**Definition**: An amount appropriated to a financing account from a
permanent indefinite appropriation to cover the cost of a modification
adjustment transfer. Modification costs are calculated using a current
discount rate at which a cohort pays or earns interest. When the cost of
a modification is less when calculated at the current discount rate than
at the discount rate at which the cohort pays or earns interest, a
modification adjustment transfer appropriation is required.

**Account Title**: Amounts Appropriated from Specific Treasury-Managed
Trust Fund TAFS - Receivable

**Account Number**: 4126

**Normal Balance**: Debit

**Definition**: Amounts appropriated in an appropriation or
authorization act to an agency trust fund expenditure account to be
transferred from the Airport and Airway Trust Fund, Aquatic Resources
Trust Fund, Highway Trust Fund or Oil Spill Liability Trust Fund via
nonexpenditure transfer. For cash management purposes, the funds remain
invested until needed for disbursement; therefore, a receivable is
required to reflect the total budget authority.

**Account Title**: Amounts Appropriated from Specific Treasury-Managed
Trust Fund TAFS - Payable

**Account Number**: 4127

**Normal Balance**: Credit

**Definition**: Amounts appropriated in an appropriation or
authorization act from the Airport and Airway Trust Fund, Aquatic
Resources Trust Fund, Highway Trust Fund or Oil Spill Liability Trust
Fund to be transferred to an agency trust fund expenditure account via
nonexpenditure transfer. For cash management purposes, the funds remain
invested until needed for disbursement; therefore, a payable is required
to reflect the total budget authority.

**Account Title**: Amounts Appropriated from Specific Treasury-Managed
Trust Fund TAFS - Transfers-In

**Account Number**: 4128

**Normal Balance**: Debit

**Definition**: Amounts appropriated in an appropriation or
authorization act to an agency trust fund expenditure account and
transferred from the Airport and Airway Trust Fund, Aquatic Resources
Trust Fund, Highway Trust Fund or Oil Spill Liability Trust Fund via
nonexpenditure transfer. This USSGL account is used to properly reflect
the transfer as an appropriation.

**Account Title**: Amounts Appropriated from Specific Treasury-Managed
Trust Fund TAFS - Transfers-Out

**Account Number**: 4129

**Normal Balance**: Credit

**Definition**: Amounts appropriated in an appropriation or
authorization act from the Airport and Airway Trust Fund, Aquatic
Resources Trust Fund, Highway Trust Fund or Oil Spill Liability Trust
Fund and transferred to an agency trust fund expenditure account via
nonexpenditure transfer. This USSGL account is used to properly reflect
the transfer as an appropriation.

**Account Title**: Current-Year Contract Authority Realized - Definite

**Account Number**: 4131

**Normal Balance**: Debit

**Definition**: The amount of statutory authority during the fiscal year
that permits Federal agencies to incur obligations in advance of
appropriations or collections where a specific sum or specific aggregate
amount "not to exceed" is stated at the time the authority is granted.

**Account Title**: Current-Year Contract Authority Realized - Indefinite

**Account Number**: 4132

**Normal Balance**: Debit

**Definition**: Specific new statutory authority during the fiscal year
that permits a Federal agency to incur obligations in advance of
appropriations or collections.

**Account Title**: Actual Adjustments to Contract Authority

**Account Number**: 4133

**Normal Balance**: Either

**Definition**: The amount of contract authority reduced by legislation
that cancels budget authority during the fiscal year, or the amount of
contract authority reduced by administrative action, or the amount of
contract authority previously reduced by administrative action that is
administratively restored. FACTS II normal balance assigned to this
account is \"credit.\"

**Account Title**: Contract Authority Liquidated

**Account Number**: 4135

**Normal Balance**: Credit

**Definition**: The amount of funds received during the fiscal year from
an appropriation, nonexpenditure transfers or offsetting collections
that liquidate contract authority.

**Account Title**: Contract Authority to be Liquidated by Trust Funds

**Account Number**: 4136

**Normal Balance**: Credit

**Definition**: The appropriation of trust fund receipts from one trust
fund to liquidate contract authority in another trust fund, where the
nonexpenditure transfer of funds has not yet been accomplished. For cash
management purposes, the funds remain invested until needed for
disbursement.

**Account Title**: Transfers of Contract Authority

**Account Number**: 4137

**Normal Balance**: Either

**Definition**: The amount of contract authority transferred between two
Treasury Appropriation Fund Symbols (TAFS) based upon an approved
letter. This occurs before the actual transfer of funds.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Appropriation to Liquidate Contract Authority

**Account Number**: 4138

**Normal Balance**: Debit

**Definition**: The amount of liquidating appropriations received during
the fiscal year to fund contract authority.

**Account Title**: Contract Authority Carried Forward

**Account Number**: 4139

**Normal Balance**: Debit

**Definition**: The amount of contract authority carried forward into
the next fiscal year.

**Account Title**: Current-Year Borrowing Authority Realized - Definite

**Account Number**: 4141

**Normal Balance**: Debit

**Definition**: The amount of statutory authority during the fiscal year
that permits Federal agencies to incur obligations and make payments to
liquidate the obligations out of borrowed monies where a specific sum or
specific aggregate amount "not to exceed" is stated at the time the
authority is granted.

**Account Title**: Current-Year Borrowing Authority Realized -
Indefinite

**Account Number**: 4142

**Normal Balance**: Debit

**Definition**: New statutory authority during the fiscal year that
permits a Federal agency to incur obligations and make payments for
specified purposes out of borrowed monies where a specific sum is not
stated when the authority is granted but is determinable only at some
future date.

**Account Title**: Actual Reductions to Borrowing Authority

**Account Number**: 4143

**Normal Balance**: Credit

**Definition**: The amount of borrowing authority reduced by legislation
or administrative action that reduces borrowing authority during the
fiscal year.

**Account Title**: Borrowing Authority Converted to Cash

**Account Number**: 4145

**Normal Balance**: Credit

**Definition**: The amount of nonexpenditure transfers during the fiscal
year that reduce borrowing authority.

**Account Title:** Actual Repayments of Debt, Current-Year Authority

**Account Number:** 4146

**Normal Balance:** Credit

**Definition:** Amounts actually transferred by nonexpenditure transfer
during the fiscal year from current year resources to repay debt.

**Account Title**: Actual Repayments of Debt, Prior-Year Balances

**Account Number**: 4147

**Normal Balance**: Credit

**Definition**: Amounts actually transferred by nonexpenditure transfer
during the fiscal year from prior-year balances to repay debt.

**Account Title**: Resources Realized from Borrowing Authority

**Account Number**: 4148

**Normal Balance**: Debit

**Definition**: The amount drawn during the fiscal year to fund
borrowing authority at the time of disbursement.

**Account Title**: Borrowing Authority Carried Forward

**Account Number**: 4149

**Normal Balance**: Debit

**Definition**: The amount of borrowing authority carried forward into
the next fiscal year for definite borrowing authority. For indefinite
borrowing authority, this will be the amount that is supported by unpaid
obligations (undelivered orders and expended authority).

**Account Title**: Reappropriations

**Account Number**: 4150

**Normal Balance**: Debit

**Definition**: The amount of new budget authority derived from a law
that extends the availability of unobligated budget authority that has
expired or would otherwise expire.

**Account Title:** Actual Capital Transfers to the General Fund of the
Treasury,

> Current-Year Authority

**Account Number:** 4151

**Normal Balance:** Credit

**Definition:** Amounts actually transferred by nonexpenditure transfer
during the fiscal year of current year resources to capital transfer
miscellaneous receipt accounts, such as Treasury Appropriation Fund
Symbols (TAFS) series 1610 - Earnings of Government-Owned Enterprises
and 2810 - Repayments of Capital Investment, Government-Owned
Enterprises.

**Account Title:** Actual Capital Transfers to the General Fund of the
Treasury,

Prior-Year Balances

**Account Number:** 4152

**Normal Balance:** Credit

**Definition:** Amounts actually transferred by nonexpenditure transfer
during the fiscal year of prior-year unobligated balances to capital
transfer miscellaneous receipt accounts, such as Treasury Appropriation
Fund Symbols (TAFS) series 1610 - Earnings of Government-Owned
Enterprises and 2810 - Repayments of Capital Investment,
Government-Owned Enterprises.

**Account Title**: Authority Made Available from Receipt or
Appropriation Balances Previously Precluded from Obligation

**Account Number**: 4157

**Normal Balance**: Debit

**Definition**: The amount of budget authority that becomes available
for obligation from balances of receipts or appropriations previously
precluded from obligation. This occurs when current-year receipts or
appropriations do not cover current-year obligations, or when certain
legal requirements are met. The balance in this account closes into
USSGL account 4397, "Receipts and Appropriations Temporarily Precluded
from Obligation."

**Account Title**: Authority Made Available from Offsetting Collection
Balances

Previously Precluded from Obligation

**Account Number**: 4158

**Normal Balance**: Debit

**Definition**: The amount of budget authority that becomes available
for obligation from balances of offsetting collections previously
precluded from obligation. This occurs when current-year offsetting
collections do not cover current year obligations, or when certain legal
requirements are met. The balance in this account closes into USSGL
account 4398, "Offsetting Collections Temporarily Precluded from
Obligation."

**Account Title**: Anticipated Transfers - Current-Year Authority

**Account Number**: 4160

**Normal Balance**: Either

**Definition**: The net amount of anticipated nonexpenditure transfers
during the fiscal year of current-year unobligated authority to or from
appropriations and funds.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Allocations of Authority - Anticipated from Invested
Balances

**Account Number**: 4165

**Normal Balance**: Debit

**Definition**: The amount of new budget authority anticipated by a
receiving allocation Treasury Appropriation Fund Symbol (TAFS), based
upon an apportionment request by the receiving TAFS, to be distributed
from the parent TAFS via nonexpenditure transfer, during the fiscal
year. This USSGL account is to be used in conjunction with USSGL
accounts 4166, "Allocations of Realized Authority - To Be Transferred
from Invested Balances" and/or 4167, "Allocations of Realized
Authority - Transferred from Invested Balances."

**Account Title**: Allocations of Realized Authority - To Be Transferred
from Invested Balances

**Account Number**: 4166

**Normal Balance**: Either

**Definition**: The amount of undistributed funds to be allocated
between two Treasury Appropriation Fund Symbols (TAFS) where the parent
TAFS maintains invested balances. The parent TAFS would record a normal
credit to this account, and receiving TAFS would record a normal debit
to this account. For cash management purposes, the funds remain invested
until needed for disbursement. This USSGL account is to be recorded
mainly by trust funds and special funds, which typically have investment
authority. (This occurs before the request for nonexpenditure transfer,
and is only permissible under specific circumstances.)

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Allocations of Realized Authority - Transferred from
Invested Balances

**Account Number**: 4167

**Normal Balance**: Either

**Definition**: The net amount of realized authority and accomplished
nonexpenditure transfers during the fiscal year of current-year or
prior-year obligated authority. Use this USSGL allocation account when
the parent Treasury Appropriation Fund Symbol (TAFS) has investment
authority; most commonly associated with trust and special funds.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Transfers - Current-Year Authority

**Account Number**: 4170

**Normal Balance**: Either

**Definition**: The net amount of realized nonexpenditure transfers
during the fiscal year of current-year unobligated authority to or from
appropriations and funds.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Allocation Transfers of Current-Year Authority for
Non-

> Invested Accounts

**Account Number**: 4175

**Normal Balance**: Either

**Definition**: The amount of new budget authority transferred between a
parent Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS
via an accomplished nonexpenditure transfer, during the fiscal year,
where there is no investment authority involved. This USSGL account is
to be recorded mainly by general funds and revolving funds, which
typically do not have investment authority.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Allocation Transfers of Prior-Year Balances

**Account Number**: 4176

**Normal Balance**: Either

**Definition**: The amount of unobligated prior-year balances
transferred between a parent Treasury Appropriation Fund Symbol (TAFS)
and a receiving TAFS via an accomplished nonexpenditure transfer.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Anticipated Transfers - Prior-Year Balances

**Account Number**: 4180

**Normal Balance**: Either

**Definition**: The net amount of anticipated nonexpenditure transfers
of prior-year unobligated balances to or from appropriations and funds.

FACTS II normal balance assigned to this account is "debit."

**Account Title**: Transfers - Prior-Year Balances

**Account Number**: 4190

**Normal Balance**: Either

**Definition**: The net amount of realized nonexpenditure transfers
during the fiscal year of prior-year unobligated balances to or from
appropriations and funds.

FACTS II normal balance assigned to this account is \"debit.\"

**Account Title**: Transfer of Obligated Balances

**Account Number**: 4195

**Normal Balance**: Either

**Definition**: The amount of resources with obligations transferred to
or from appropriations and funds recorded via nonexpenditure transfer
during the fiscal year.

**Account Title**: Total Actual Resources - Collected

**Account Number**: 4201

**Normal Balance**: Debit

**Definition**: This account is used at yearend closing to consolidate
the total amount of actual resources collected from all sources.

**Account Title**: Anticipated Reimbursements and Other Income

**Account Number**: 4210

**Normal Balance**: Debit

**Definition**: The estimate of reimbursements expected to be earned
during the current fiscal year, subject to OMB apportionment, and other
authorized reimbursements and/or other income for which current fiscal
year obligational authority is automatically established based on
customer orders received.

**Account Title**: Anticipated Appropriation Trust Fund Expenditure
Transfers

**Account Number**: 4215

**Normal Balance**: Debit

**Definition**: The amount of anticipated appropriation expenditure
transfers from a trust fund to a general fund during the fiscal year.

**Account Title**: Unfilled Customer Orders Without Advance

**Account Number**: 4221

**Normal Balance**: Debit

**Definition**: The total amount of unearned reimbursable orders
accepted without an advance. This account represents the amount of goods
and/or services to be furnished for other Federal government agencies
and for the public if permitted by law and by long-standing, generally
accepted practice. It also includes amounts for "jointly supported
projects." At the time goods and/or services are furnished the amount
becomes reimbursements earned.

**Account Title**: Unfilled Customer Orders With Advance

**Account Number**: 4222

**Normal Balance**: Debit

**Definition**: The total amount of unearned reimbursable orders
accepted with an advance. This account represents the amount of goods
and/or services to be furnished for other Federal government agencies or
the public. It also includes amounts for "jointly supported projects."
At the time goods and/or services are furnished the amount becomes
reimbursements earned.

**Account Title**: Appropriation Trust Fund Expenditure Transfers -
Receivable

**Account Number**: 4225

**Normal Balance**: Debit

**Definition**: The amount of uncollected expenditure transfers from a
trust fund to a general fund.

**Account Title**: Reimbursements and Other Income Earned - Receivable

**Account Number**: 4251

**Normal Balance**: Debit

**Definition**: The amount of reimbursements and other income earned but
not collected to date through the delivery of goods and performance of
services.

**Account Title**: Reimbursements and Other Income Earned - Collected

**Account Number**: 4252

**Normal Balance**: Debit

**Definition**: The amount of reimbursements and other income earned and
collected to date through the provision of goods and performance of
services.

**Account Title**: Appropriation Trust Fund Expenditure Transfers -
Collected

**Account Number**: 4255

**Normal Balance**: Debit

**Definition**: The amount of expenditure transfers executed between a
trust fund and a general fund during the fiscal year.

**Account Title:** Actual Collections of "governmental-type" Fees

**Account Number:** 4260

**Normal Balance:** Debit

**Definition:** The amount of fees collected during the fiscal year from

non-Federal sources arising from the Federal government's exercise of
its sovereign or governmental powers.

**Account Title**: Actual Collection of Business-Type Fees

**Account Number**: 4261

**Normal Balance**: Debit

**Definition**: The amount of fees collected during the fiscal year from
non-Federal sources resulting from business-type transactions.

**Account Title**: Actual Collection of Loan Principal

**Account Number**: 4262

**Normal Balance**: Debit

**Definition**: The total amount of loan principal collected during the
fiscal year from non-Federal sources.

**Account Title**: Actual Collection of Loan Interest

**Account Number**: 4263

**Normal Balance**: Debit

**Definition**: The total amount of loan interest collected during the
fiscal year from non-Federal sources.

**Account Title**: Actual Collection of Rent

**Account Number**: 4264

**Normal Balance**: Debit

**Definition**: The total amount of rent collected during the fiscal
year from non-Federal sources.

**Account Title**: Actual Collections from Sale of Foreclosed Property

**Account Number**: 4265

**Normal Balance**: Debit

**Definition**: The amount collected during the fiscal year from the
sale of foreclosed property.

**Account Title**: Other Actual Business-Type Collections from
Non-Federal

> Sources

**Account Number**: 4266

**Normal Balance**: Debit

**Definition**: The amount collected during the fiscal year from
non-Federal sources for which a specific USSGL does not exist. These
collections result from business-type transactions.

**Account Title:** Other Actual "governmental-type" Collections from
Non-Federal Sources

**Account Number:** 4267

**Normal Balance:** Debit

**Definition**: The amount collected during the fiscal year from
non-Federal sources for which a specific USSGL account does not exist.
These collections arise from the Federal government's exercise of its
sovereign or governmental powers.

**Account Title**: Actual Program Fund Subsidy Collected - Definite -
Current

**Account Number**: 4271

**Normal Balance**: Debit

**Definition**: The amount of current definite subsidy collected during
the fiscal year by the financing fund from the program fund for loan
programs.

**Account Title**: Actual Program Fund Subsidy Collected - Indefinite -
Permanent

**Account Number**: 4272

**Normal Balance**: Debit

**Definition**: The amount of permanent indefinite subsidy collected
during the fiscal year by the financing fund from the program fund for
loan programs.

**Account Title**: Interest Collected from Treasury

**Account Number**: 4273

**Normal Balance**: Debit

**Definition**: The amount of interest collected during the fiscal year
from Treasury.

**Account Title**: Actual Program Fund Subsidy Collected - Indefinite -
Current

**Account Number**: 4274

**Normal Balance**: Debit

**Definition**: The amount of current indefinite subsidy collected
during the fiscal year by the financing fund from the program fund for
direct loan and loan guarantee programs.

**Account Title**: Actual Collections from Liquidating Fund

**Account Number**: 4275

**Normal Balance**: Debit

**Definition**: The amount the financing fund collects during the fiscal
year from the liquidating fund for assuming precredit reform loans for
which the terms have been modified.

**Account Title**: Actual Collections from Financing Fund

**Account Number**: 4276

**Normal Balance**: Debit

**Definition**: The amount collected by the program fund or liquidating
fund from the financing fund during the year. This will include
liquidating fund collections for modified direct loans transferred to
the financing fund, program fund collections for negative subsidies,
downward re-estimates in mandatory loan programs or other interfund
collections paid from the financing fund.

**Account Title**: Other Actual Collections - Federal

**Account Number**: 4277

**Normal Balance**: Debit

**Definition**: The amount collected during the fiscal year from Federal
sources for which a specific USSGL account has not been established.

**Account Title**: Actual Program Fund Subsidy Receivable - Definite -
Current

**Account Number**: 4281

**Normal Balance**: Debit

**Definition**: The amount of current definite subsidy due but not
collected by the financing fund from the program fund for loan programs.

**Account Title**: Actual Program Fund Subsidy Receivable - Indefinite -
Permanent

**Account Number**: 4282

**Normal Balance**: Debit

**Definition**: The amount of permanent indefinite subsidy due but not
collected by the financing fund from the program fund for loan programs.

**Account Title**: Interest Receivable from Treasury

**Account Number**: 4283

**Normal Balance**: Debit

**Definition**: The amount of interest due but not collected from
Treasury.

**Account Title**: Actual Program Fund Subsidy Receivable - Indefinite -
Current

**Account Number**: 4284

**Normal Balance**: Debit

**Definition**: The amount of current indefinite subsidy due but not
collected by the financing fund from the program fund for direct loan
and loan guarantee programs.

**Account Title**: Receivable from the Liquidating Fund

**Account Number**: 4285

**Normal Balance**: Debit

**Definition**: The amount due the financing fund but not collected from
the liquidating fund for assuming precredit reform loans for which the
terms have been modified.

**Account Title**: Receivable from the Financing Fund

**Account Number**: 4286

**Normal Balance**: Debit

**Definition**: The amount due but not yet collected by the program fund
or liquidating fund from the financing fund during the year. This will
include liquidating fund collections for modified direct loans
transferred to the financing fund, program fund collections for negative
subsidies, downward re-estimates in mandatory loan programs or other
interfund collections paid from the financing fund.

**Account Title**: Other Federal Receivables

**Account Number**: 4287

**Normal Balance**: Debit

**Definition**: The amount of uncollected amounts due from Federal
sources for which a specific USSGL account has not been established.
This could include refunds receivable from Federal sources because of
overpayments.

**Account Title**: Anticipated Recoveries of Prior-Year Obligations

**Account Number**: 4310

**Normal Balance**: Debit

**Definition**: Estimated cancellations or downward adjustments of
prior-year obligations anticipated for recovery in the current fiscal
year (only use in unexpired multi-year or no-year funds).

**Account Title**: Canceled Authority

**Account Number**: 4350

**Normal Balance**: Credit

**Definition**: The amount of appropriation authority that is canceled 5
years after the expiration of an annual or a multi-year appropriation;
or the amount of annual, multi-year or no-year appropriation authority
that is canceled early by administrative action.

**Account Title**: Adjustments to Indefinite No-Year Authority

**Account Number**: 4391

**Normal Balance**: Either

**Definition**: The amount necessary to reconcile obligations with
resources for indefinite no-year appropriations that is reportable on
the FMS 2108: Yearend Closing Statement.

FACTS II normal balance assigned to this account is "credit."

**Account Title**: Rescissions - Current-Year

**Account Number**: 4392

**Normal Balance**: Credit

**Definition**: The amount of current-year budgetary resources rescinded
by enacted legislation.

**Account Title**: Rescissions - Prior-Year

**Account Number**: 4393

**Normal Balance**: Credit

**Definition**: The balance of prior-year budgetary resources rescinded
by enacted legislation.

**Account Title**: Receipts Not Available for Obligation Upon Collection

**Account Number**: 4394

**Normal Balance**: Credit

**Definition**: The amount of receipts that, immediately upon
collection, are not available for obligation. For example, the
authorizing legislation may specify the receipts are not available for
obligation until a specified time in the future. These receipts, or a
portion thereof, may be available for investment before becoming
available for obligation. This USSGL account will offset the budgetary
resource on line 1A of the SF 133: Report on Budget Execution, for a net
zero effect. This USSGL account also will crosswalk to column 11 of the
FMS 2108: Yearend Closing Statement, to support the balances of the fund
balance with Treasury and/or investments.

**Account Title**: Authority Unavailable Pursuant to Public Law -
Temporary

**Account Number**: 4395

**Normal Balance**: Credit

**Definition**: This authority (temporarily withheld by reason of
specific statutory restrictions) may not be used until the specific
legal requirements are met. This account reflects activity that must
adjust to zero before the fourth quarter FACTS II submission.

**Account Title**: Authority Permanently Not Available Pursuant to
Public Law

**Account Number**: 4396

**Normal Balance**: Credit

**Definition**: General permanent statutory reductions to budget
authority that rescind the authority of more than one appropriation fund
symbol; for example, Gramm-Rudman-Hollings Act and cancellation due to
reappropriation. Record legislation enacted to rescind authority in an
individual fund in USSGL accounts 4392, "Rescissions - Current-Year" or
4393, "Rescissions - Prior-Year" as applicable.

**Account Title**: Receipts and Appropriations Temporarily Precluded
from Obligation

**Account Number**: 4397

**Normal Balance**: Credit

**Definition**: The amount of receipts and appropriations that become
unavailable for obligation until specific legal requirements are met.
For example, the portion of appropriated trust fund or special fund
receipts collected in the current fiscal year that is precluded from
obligation at yearend because of a provision of law (such as a
limitation on obligations or a benefit formula). The ending balance of
this account will be part of the end of year balance in the Schedule on
Unavailable Collections (Schedule N) of the Budget of the United States
Government. This account does not close at yearend.

**Account Title**: Offsetting Collections Temporarily Precluded from
Obligation

**Account Number**: 4398

**Normal Balance**: Credit

**Definition**: The amount of offsetting collections that become
unavailable for obligation until specific legal requirements are met.
The ending balance of this account will be part of the end-of- year
balance in the Schedule on Unavailable Collections (Schedule N) of the
Budget of the United States Government. This account does not close at
yearend.

**Account Title**: Unapportioned Authority - Pending Rescission

**Account Number**: 4420

**Normal Balance**: Credit

**Definition**: The total amount of budgetary resources withheld pending
rescission action by the Congress.

**Account Title**: Unapportioned Authority - OMB Deferral

**Account Number**: 4430

**Normal Balance**: Credit

**Definition**: The amount of budgetary authority specifically withheld
from apportionment by OMB.

**Account Title**: Unapportioned Authority

**Account Number**: 4450

**Normal Balance**: Credit

**Definition**: The amount of unobligated budgetary resources not yet
apportioned by OMB. These funds are not available for obligation.

**Account Title**: Apportionments

**Account Number**: 4510

**Normal Balance**: Credit

**Definition**: The amounts apportioned by OMB as category A and B
apportionments that are available for allotment. Used to account for
categories and availability in current or subsequent periods.

**Account Title**: Apportionments Unavailable - Anticipated Resources

**Account Number**: 4590

**Normal Balance**: Credit

**Definition**: Anticipated amounts apportioned for the current or
subsequent periods. These amounts are unavailable for obligation.

**Account Title**: Allotments - Realized Resources

**Account Number**: 4610

**Normal Balance**: Credit

**Definition**: The current period amount of category A and B funds
available for obligation or commitment. Allowances or suballotments may
be established at an agency level.

**Account Title**: Unobligated Funds Not Subject to Apportionment

**Account Number**: 4620

**Normal Balance**: Credit

**Definition**: The amount of unobligated budgetary resources not
subject to apportionment that are available for commitment and
obligation.

**Account Title**: Funds Not Available for Commitment/Obligation

**Account Number**: 4630

**Normal Balance**: Credit

**Definition**: Appropriated funds not available for
commitment/obligation.

**Account Title**: Allotments - Expired Authority

**Account Number**: 4650

**Normal Balance**: Credit

**Definition**: The amount of unobligated appropriation authority from
prior years that is no longer available for new obligations. This
authority is only available for adjustments to existing obligations.

**Account Title**: Commitments

**Account Number**: 4700

**Normal Balance**: Credit

**Definition**: The amount of allotment or lower-level authority
committed in anticipation of obligation.

**Account Title**: Undelivered Orders - Obligations, Unpaid

**Account Number**: 4801

**Normal Balance**: Credit

**Definition**: The amount of goods and/or services ordered, which have
not been actually or constructively received and for which amounts have
not been prepaid or advanced. This includes amounts specified in other
contracts or agreements such as grants, program subsidies and
undisbursed loans and claims and similar events for which an advance or
prepayment has not occurred.

**Account Title**: Undelivered Orders -- Obligations, Prepaid/Advanced

**Account Number**: 4802

**Normal Balance**: Credit

**Definition**: The amount of goods and/or services ordered, which have
not been actually or constructively received but have been prepaid or
advanced. This includes amounts specified in other contracts or
agreements such as grants, program subsidies and undisbursed loans and
claims and similar events for which an advance or prepayment has
occurred.

**Account Title**: Undelivered Orders - Obligations Transferred, Unpaid

**Account Number**: 4831

**Normal Balance**: Either

**Definition**: The amount of goods and/or services ordered and
obligated in one Treasury Appropriation Fund Symbol (TAFS) and
transferred to or from another TAFS, which have not been actually or
constructively received and not prepaid or advanced at the time of
transfer. This includes amounts specified in other contracts or
agreements such as grants, program subsidies and undisbursed loans and
claims and similar events for which an advance or prepayment has not
occurred.

FACTS II normal balance assigned to this account is "credit."

**Account Title**: Undelivered Orders - Obligations Transferred,
Prepaid/Advanced

**Account Number**: 4832

**Normal Balance**: Either

**Definition**: The amount of goods and/or services ordered and
obligated in one Treasury Appropriation Fund Symbol (TAFS) and
transferred to or from another TAFS, which have not been actually or
constructively received but have been prepaid or advanced at the time of
transfer. This includes amounts specified in other contracts or
agreements such as grants, program subsidies and undisbursed loans and
claims and similar events for which an advance or prepayment has not
occurred.

FACTS II normal balance assigned to this account is "credit."

**Account Title**: Downward Adjustments of Prior-Year Unpaid Undelivered
Orders --

> Obligations, Recoveries

**Account Number**: 4871

**Normal Balance**: Debit

**Definition**: The amount of recoveries during the fiscal year
resulting from downward adjustments to Undelivered Orders --
Obligations, Unpaid that were originally recorded in a prior fiscal
year.

**Account Title**: Downward Adjustments of Prior-Year Prepaid/Advanced

> Undelivered Orders -- Obligations, Refunds Collected

**Account Number**: 4872

**Normal Balance**: Debit

**Definition**: The amount of cash refunds during the fiscal year
resulting from downward adjustments to Undelivered Orders - Obligations,
Prepaid/Advanced that were originally recorded in a prior fiscal year.

**Account Title**: Upward Adjustments of Prior-Year Undelivered Orders
--

> Obligations, Unpaid

**Account Number**: 4881

**Normal Balance**: Credit

**Definition**: The amount of upward adjustments during the fiscal year
to Undelivered Orders - Obligations, Unpaid that were originally
recorded in a prior fiscal year.

**Account Title**: Upward Adjustments of Prior-Year Undelivered Orders
--

> Obligations, Prepaid/Advanced

**Account Number**: 4882

**Normal Balance**: Credit

**Definition**: The amount of upward adjustments during the fiscal year
to Undelivered Orders - Obligations, Prepaid/Advanced that were
originally recorded in a prior fiscal year.

**Account Title**: Delivered Orders -- Obligations, Unpaid

**Account Number**: 4901

**Normal Balance**: Credit

**Definition**: The amount accrued or due for: (1) services performed by
employees, contractors, vendors, carriers, grantees, lessors and other
government funds; (2) goods and tangible property received; and (3)
programs for which no current service performance is required such as
annuities, insurance claims, benefit payments, loans, etc.

**Account Title**: Delivered Orders - Obligations, Paid

**Account Number**: 4902

**Normal Balance**: Credit

**Definition**: The amount paid/outlayed for: (1) services performed by
employees, contractors, vendors, carriers, grantees, lessors and other
government funds; (2) goods and tangible property received; and (3)
programs for which no current service performance is required such as
annuities, insurance claims, benefit payments, loans, etc.

**Account Title**: Delivered Orders -- Obligations Transferred, Unpaid

**Account Number**: 4931

**Normal Balance**: Either

**Definition**: The amount of Delivered Orders -- Obligations, Unpaid
transferred during the fiscal year to or from another Treasury
Appropriation Fund Symbol. This includes amounts accrued or due for: (1)
services performed by employees, contractors, vendors, carriers,
grantees, lessors and other government funds; (2) goods and tangible
property received; and (3) programs for which no current service
performance is required such as annuities, insurance claims, benefit
payments, loans, etc.

FACTS II normal balance assigned to this account is "credit."

**Account Title**: Downward Adjustments of Prior-Year Unpaid Delivered
Orders --

> Obligations, Recoveries

**Account Number**: 4971

**Normal Balance**: Debit

**Definition**: The amount of recoveries during the fiscal year
resulting from downward adjustments to Delivered Orders -- Obligations,
Unpaid that were originally recorded in a prior fiscal year.

**Account Title**: Downward Adjustments of Prior-Year Paid Delivered
Orders --

> Obligations, Refunds Collected

**Account Number**: 4972

**Normal Balance**: Debit

**Definition**: The amount of cash refunds during the fiscal year
resulting from downward adjustments to Delivered Orders -- Obligations,
Paid that were originally recorded in a prior fiscal year.

**Account Title**: Upward Adjustments of Prior-Year Delivered Orders --

> Obligations, Unpaid

**Account Number**: 4981

**Normal Balance**: Credit

**Definition**: The amount of upward adjustments during the fiscal year
to Delivered Orders -- Obligations, Unpaid or Paid that were originally
recorded in a prior fiscal year.

**Account Title**: Upward Adjustments of Prior-Year Delivered Orders --

> Obligations, Paid

**Account Number**: 4982

**Normal Balance**: Credit

**Definition**: The amount of upward adjustments paid/outlayed during
the fiscal year to Obligations/Delivered Orders -- Unpaid or Paid that
were originally recorded in a prior fiscal year.

**Account Title**: Revenue from Goods Sold

**Account Number**: 5100

**Normal Balance**: Credit

**Definition**: Revenue earned from the sale of any purchased or
finished goods processed for sale or use under a program of trading,
manufacturing, etc.

**Account Title**: Contra Revenue for Goods Sold

**Account Number**: 5109

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for goods
sold when collection of amounts of revenue accrued is not expected.
Amounts recorded are based on adjustments, returns, allowances, price
redetermination and refunds other than taxes where revenue is earned,
but does not include credit losses.

**Account Title**: Revenue from Services Provided

**Account Number**: 5200

**Normal Balance**: Credit

**Definition**: Revenue earned from the sale of services provided,
including sale of power, transportation, etc.

**Account Title**: Contra Revenue for Services Provided

**Account Number**: 5209

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for
services provided when collection of amounts of revenue accrued is not
expected. Amounts recorded are based on adjustments, returns,
allowances, price redetermination and refunds other than taxes where
revenue is earned, but does not include credit losses.

**Account Title**: Interest Revenue

**Account Number**: 5310

**Normal Balance**: Credit

**Definition**: Revenue earned from interest. The amount is exchange
revenue by definition, with one exception - interest on Treasury
securities held by trust funds and special funds, except trust revolving
funds.

**Account Title**: Contra Revenue for Interest

**Account Number**: 5319

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for
interest accrued when realization is not expected. Amounts recorded are
based on abatements, adjustments, returns, allowances or price
redeterminations.

**Account Title**: Penalties, Fines and Administrative Fees Revenue

**Account Number**: 5320

**Normal Balance**: Credit

**Definition**: Amounts of revenue from penalties, fines and
administrative fees.

**Account Title**: Contra Revenue for Penalties, Fines and
Administrative Fees

**Account Number**: 5329

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for
penalties, fines and administrative fees when realization is not
expected. Amounts recorded are based on abatements, adjustments,
returns, allowances or price redeterminations. Credit losses on
penalties, fines and administrative fees also are recorded in this
account.

**Account Title**: Benefit Program Revenue

**Account Number**: 5400

**Normal Balance**: Credit

**Definition**: Revenue received by agencies administering retirement
plans, insurance plans and other annuity programs.

**Account Title**: Contra Revenue for Benefit Program Revenue

**Account Number**: 5409

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for a
benefit program based on adjustments as stipulated by law and does not
include credit losses.

**Account Title**: Insurance and Guarantee Premium Revenue

**Account Number**: 5500

**Normal Balance**: Credit

**Definition**: Revenue earned from insurance and guarantee premiums.

**Account Title**: Contra Revenue for Insurance and Guarantee Premium
Revenue

**Account Number**: 5509

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for an
insurance and guarantee premium based on adjustments stipulated by law
and does not include credit losses.

**Account Title**: Donated Revenue - Financial Resources

**Account Number**: 5600

**Normal Balance**: Credit

**Definition**: Donation of financial resources to a Federal government
entity from a non-Federal government entity; for example, cash or
securities.

**Account Title**: Contra Revenue for Donations - Financial Resources

**Account Number**: 5609

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for donated
financial resources that are returned; for example, cash or securities.

**Account Title**: Donated Revenue - Nonfinancial Resources

**Account Number**: 5610

**Normal Balance**: Credit

**Definition**: Donations of non-financial resources to a Federal
government entity from a non-Federal government entity; for example,
land or buildings.

**Account Title**: Contra Donated Revenue - Nonfinancial Resources

**Account Number**: 5619

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for donated
non-financial resources that are returned; for example, land or
buildings.

**Account Title**: Expended Appropriations

**Account Number**: 5700

**Normal Balance**: Credit

**Definition**: The amount of appropriations (other than Special and
Trust Funds) used during the fiscal year to finance current-period
expenses and purchases of assets. This account is used to reduce the
balance in USSGL account 3100.

**Account Title**: Financing Sources Transferred In Without
Reimbursement

**Account Number**: 5720

**Normal Balance**: Credit

**Definition**: The amount determined to increase the financing source
of a reporting entity that occurs as a result of an asset being
transferred in. The amount of the asset is recorded at book value of the
transferring entity.

**Account Title**: Financing Sources Transferred Out Without
Reimbursement

**Account Number**: 5730

**Normal Balance**: Debit

**Definition**: The amount determined to decrease the financing source
of a reporting entity that occurs as a result of an asset being
transferred out. The amount of the asset is recorded at book value as of
the transfer date.

**Account Title**: Appropriated Earmarked Receipts Transferred In

**Account Number**: 5740

**Normal Balance**: Credit

**Definition**: The amount in the expenditure account of earmarked
receipts appropriated, via warrant, from an unavailable receipt account.
Transactions using this account will have a budgetary impact.

**Account Title**: Appropriated Earmarked Receipts Transferred Out

**Account Number**: 5745

**Normal Balance**: Debit

**Definition**: The amount in the unavailable receipt account of
earmarked receipts appropriated, via warrant, to an expenditure account.

**Account Title**: Expenditure Financing Sources - Transfers-In

**Account Number**: 5750

**Normal Balance**: Credit

**Definition**: The amount of financing sources of a reporting entity
representing funds transferred, or to be transferred, occurring as a
result of a nonexchange expenditure transfer in from a trust or Federal
fund (as defined by OMB). Transactions using this account will have a
budgetary impact.

**Account Title**: Nonexpenditure Financing Sources - Transfers-In

**Account Number**: 5755

**Normal Balance**: Credit

**Definition**: The amount of financing sources of a reporting entity
representing funds transferred in, or to be transferred in, occurring as
a result of a nonexchange nonexpenditure transfer between two trust
funds or two Federal funds, as defined by OMB, where a credit to
unexpended appropriations is not valid. Transactions using this account
will have a budgetary impact.

**Account Title**: Expenditure Financing Sources - Transfers-Out

**Account Number**: 5760

**Normal Balance**: Debit

**Definition**: The amount of financing sources of a reporting entity
representing funds transferred, or to be transferred, occurring as a
result of a nonexchange expenditure transfer out to a trust or Federal
fund (as defined by OMB). Transactions using this account will have a
budgetary impact.

**Account Title**: Nonexpenditure Financing Sources - Transfers-Out

**Account Number**: 5765

**Normal Balance**: Debit

**Definition**: The amount of financing sources of a reporting entity
representing funds transferred out, or to be transferred out, occurring
as a result of a nonexchange nonexpenditure transfer between two trust
funds or two Federal funds, as defined by OMB, where a debit to
unexpended appropriations is not valid. Transactions using this account
will have a budgetary impact.

**Account Title**: Imputed Financing Sources

**Account Number**: 5780

**Normal Balance**: Credit

**Definition**: The account is used by the receiving entity to record
the portion of cost incurred by the providing entity for goods and
services received at less than full cost. This account is used to record
financing sources (as opposed to revenues earned for provision of goods
and services) not provided for in other accounts.

**Account Title**: Other Financing Sources

**Account Number**: 5790

**Normal Balance**: Either

**Definition**: This account is used to record financing sources (as
opposed to revenues earned for provision of goods and services) not
provided for in other accounts.

**Account Title**: Adjustment of Appropriations Used

**Account Number**: 5799

**Normal Balance**: Debit

**Definition**: The amount of adjustment to financing sources in the
program fund reflecting the amount of excess subsidy funds returned to
Treasury by the financing fund.

**Account Title**: Tax Revenue Collected

**Account Number**: 5800

**Normal Balance**: Credit

**Definition**: Taxes and fees collected that result from the exercise
of the Federal government\'s sovereign powers to tax. This includes
individual and corporate taxes (Internal Revenue Service collections;
Social Security/Medicare contributions, reported by the Social Security
Administration; excise, estate and gift taxes; customs duties; and any
other miscellaneous taxes.

**Account Title**: Tax Revenue Accrual Adjustment

**Account Number**: 5801

**Normal Balance**: Credit

**Definition**: The amount of accrual adjustments relating to taxes and
fees due that result from the Federal government\'s sovereign power to
tax.

**Account Title**: Contra Revenue for Taxes

**Account Number**: 5809

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue for taxes
when realization is not expected. Amounts recorded are based on
abatements, adjustments, returns, allowances and credit losses.

**Account Title**: Tax Revenue Refunds

**Account Number**: 5890

**Normal Balance**: Debit

**Definition**: The amount of tax revenue refunds that are payable or
have been paid.

**Account Title**: Other Revenue

**Account Number**: 5900

**Normal Balance**: Credit

**Definition**: Revenue received but not otherwise classified above.

**Account Title**: Contra Revenue for Other Revenue

**Account Number**: 5909

**Normal Balance**: Debit

**Definition**: The amount reflecting a reduction in revenue received
(but not otherwise classified above) when realization is not expected.
Amounts recorded are based on adjustments, returns, allowances, price
redetermination and refunds other than taxes where revenue is earned.
Credit losses on other nonexchange revenue also are recorded in this
account.

**Account Title**: Collections for Others

**Account Number**: 5990

**Normal Balance**: Debit

**Definition**: Amounts collected by a reporting entity on behalf of
another entity.

**Account Title**: Accrued Collections for Others

**Account Number**: 5991

**Normal Balance**: Debit

**Definition**: Amounts to be collected by a reporting entity on behalf
of another entity.

**Account Title**: Operating Expenses/Program Costs

**Account Number**: 6100

**Normal Balance**: Debit

**Definition**: Operating expenses and program costs not otherwise
classified below. This includes employee benefit expense not
specifically defined in USSGL account 6400.

**Account Title**: Contra Bad Debts Expense - Incurred for Others

**Account Number**: 6190

**Normal Balance**: Credit

**Definition**: This account is used with recording bad debts expense
related to accounts receivable held for others, collections on which
must be deposited to Treasury. It also is used as an offset to reduce
the related liability and payable to Treasury and is netted against bad
debts expense before reporting that expense on the agency\'s operating
statement.

**Account Title**: Adjustment to Subsidy Expense

**Account Number**: 6199

**Normal Balance**: Credit

**Definition**: The amount of adjustment to subsidy expense in the
program fund reflecting the amount of subsidy funds transferred to a
special receipt account by the financing fund as a result of a downward
re-estimate. This account also will be used for recording the effect of
negative subsidy on the program fund.

**Account Title**: Interest Expenses on Borrowing from Treasury

**Account Number**: 6310

**Normal Balance**: Debit

**Definition**: The amount of interest expense incurred by the agency
during the current fiscal year on amounts borrowed from Treasury.

**Account Title**: Interest Expenses on Securities

**Account Number**: 6320

**Normal Balance**: Debit

**Definition**: The amount of interest expense incurred by the agency
during the current fiscal year on Federal securities.

**Account Title**: Other Interest Expenses

**Account Number**: 6330

**Normal Balance**: Debit

**Definition**: The amount of interest expense incurred by the agency
from late payment of accounts and loans, and current interest accruing
on amounts owed others that are not otherwise classified above.

**Account Title**: Benefit Expense

**Account Number**: 6400

**Normal Balance**: Debit

**Definition**: Provided below are separate Definitions for \"program\"
and \"administering\" activities included in this account.

For "program" activities, record the employer\'s portion of the
contributions to the following employee benefit programs administered by
Federal agencies: retirement, life insurance, health insurance,
Voluntary Separation Incentive Payment (VSIP), Federal Employment
Compensation Act (FECA), unemployment for Federal employees, Social
Security (old age, survivors and disability insurance) and Medicare
(Hospital Insurance, part A). Use a "G" attribute and a 2-digit partner
(agency) code for FACTS I reporting as defined in the I TFM 2-4000.
Note: Report in USSGL account 6100 costs for benefits not specifically
listed above. In the specific instance of employer contributions to the
Thrift Savings Plan, record in USSGL account 6100 with an "N" attribute.

For "administering" activities, record the amount of expense incurred
for benefit payments to non-Federal entities using an "N" attribute for
FACTS I reporting. This includes (but is not limited to) costs for
retirement, life insurance, health insurance, VSIP, FECA, unemployment,
entitlements (as listed in the Definition of USSGL account 2160) and
insurance and guarantee; for example, flood, crop and deposit insurance.

**Account Title**: Cost of Goods Sold

**Account Number**: 6500

**Normal Balance**: Debit

**Definition**: The total cost of inventory sold including raw
materials, direct labor and overhead.

**Account Title**: Applied Overhead

**Account Number**: 6600

**Normal Balance**: Credit

**Definition**: The amount of overhead cost distributed to
work-in-process or construction-in-process.

**Account Title:** Cost Capitalization Offset

**Account Number:** 6610

**Normal Balance:** Credit

**Definition:** The amount of any costs originally recorded into another
expense account that is directly linked to a specific job or a product.
These costs are transferred to an "in-progress" asset account such as
inventory-work-in-process, construction-in-progress, internal-use
software in development or a completed asset account.

**Account Title**: Depreciation, Amortization and Depletion

**Account Number**: 6710

**Normal Balance**: Debit

**Definition**: Expenses recognized by the process of allocating costs
of an asset (tangible or intangible) over the period of time benefited
or the asset\'s useful life.

**Account Title**: Bad Debt Expense

**Account Number**: 6720

**Normal Balance**: Debit

**Definition**: The amount of bad debt expense related to uncollectible
non-credit reform receivables from the public.

**Account Title**: Imputed Costs

**Account Number**: 6730

**Normal Balance**: Debit

**Definition**: Costs incurred are paid in total, or in part, by other
entities.

**Account Title**: Other Expenses Not Requiring Budgetary Resources

**Account Number**: 6790

**Normal Balance**: Debit

**Definition**: Other costs that do not require budgetary resources
(such as accounting for the issue of operating materials and supplies
when the consumption method is used).

**Account Title**: Future Funded Expenses

**Account Number**: 6800

**Normal Balance**: Debit

**Definition**: The amount of accrued expenses that are required to be
funded from future-year appropriations. Examples include (but are not
limited to) accrued annual leave expense and upward subsidy re-estimates
for credit reform loan programs.

**Account Title**: Employer Contributions to Employee Benefit Programs
Not Requiring Current-Year Budget Authority - Unobligated

**Account Number**: 6850

**Normal Balance**: Debit

**Definition**: The amount of benefit expense incurred that does not
require current-year budget authority (unobligated) by a Federal program
agency for the employer's portion of contributions to employee benefit
programs. This benefit expense includes Federal Employment Compensation
Act (FECA) and unemployment for Federal employees.

**Account Title**: Nonproduction Costs

**Account Number**: 6900

**Normal Balance**: Debit

**Definition**: Costs incurred and recognized that are linked to events
other than the production of goods and services. Examples include, but
are not limited to, acquisition of Federal mission property, plant and
equipment (PP&E), heritage PP&E, stewardship land, reorganization costs
and nonrecurring cleanup costs resulting from facility abandonments that
are not accrued. It also includes OPEB (other than FECA and unemployment
for Federal employees reported in USSGL account 6400, "Benefit
Expense").

**Account Title**: Gains on Disposition of Assets

**Account Number**: 7110

**Normal Balance**: Credit

**Definition**: The gain on the disposition (such as sale, exchange,
casualty, disposal or retirement) of assets.

**Account Title:** Unrealized Gains - Investments

**Account Number:** 7180

**Normal Balance:** Credit

**Definition:** The unrealized gains on investments resulting from
adjustment of investments to market value.

**Account Title**: Other Gains

**Account Number**: 7190

**Normal Balance**: Credit

**Definition**: The gain on assets resulting from events other than
disposition.

**Account Title**: Losses on Disposition of Assets

**Account Number**: 7210

**Normal Balance**: Debit

**Definition**: The loss on the disposition (such as sale, exchange,
casualty, disposal or retirement) of assets.

**Account Title:** Unrealized Losses - Investments

**Account Number:** 7280

**Normal Balance:** Debit

**Definition:** The unrealized losses on investments resulting from
adjustment of investments to market value.

**Account Title**: Other Losses

**Account Number**: 7290

**Normal Balance**: Debit

**Definition**: The loss on assets resulting from events other than
disposition.

**Account Title**: Extraordinary Items

**Account Number**: 7300

**Normal Balance**: Either

**Definition**: Costs or income so unusual in type or amount as to be
accorded special treatment in the accounts or separate disclosure in
financial statements.

**Account Title**: Prior-Period Adjustments

**Account Number**: 7400

**Normal Balance**: Either

**Definition**: Adjustments affecting the cumulative results of
operations for correcting material errors from prior periods involving
gains and losses and accounting changes with retroactive effect,
including adoption of new Federal financial accounting standards.

**Account Title**: Distribution of Income - Dividend

**Account Number**: 7500

**Normal Balance**: Debit

**Definition**: Distribution of income (such as certain types of income
transferred to the general fund of the Treasury, interest on capital,
franchise taxes, etc.).

**Account Title**: Changes in Actuarial Liability

**Account Number**: 7600

**Normal Balance**: Either

**Definition**: The amount of increase or decrease in actuarial
liability.

**Account Title**: Guaranteed Loan Level

**Account Number**: 8010

**Normal Balance**: Debit

**Definition**: The amount of guaranteed loan commitments supportable by
the subsidy budget authority of new commitments or in the case of
negative subsidies, the amount authorized by appropriation acts.

**Account Title**: Guaranteed Loan Level - Unapportioned

**Account Number**: 8015

**Normal Balance**: Credit

**Definition**: The amount of guaranteed loan level not yet apportioned
by OMB.

**Account Title**: Guaranteed Loan Level - Apportioned

**Account Number**: 8020

**Normal Balance**: Credit

**Definition**: The amount of category A and B guaranteed loan levels
approved by OMB on the SF 132: Apportionment and Reapportionment
Schedule.

**Account Title**: Guaranteed Loan Level - Used Authority

**Account Number**: 8040

**Normal Balance**: Credit

**Definition**: The amounts of category A and B guaranteed loan
principal obligated by lenders and reported to the agency.

**Account Title**: Guaranteed Loan Level - Unused Authority

**Account Number**: 8045

**Normal Balance**: Credit

**Definition**: The amount of category A and B guaranteed loan level for
which contracts have not been signed.

**Account Title**: Guaranteed Loan Principal Outstanding

**Account Number**: 8050

**Normal Balance**: Debit

**Definition**: The amounts of guaranteed loan principal outstanding
with the lender at any given time.

**Account Title**: Guaranteed Loan New Disbursements by Lender

**Account Number**: 8053

**Normal Balance**: Credit

**Definition**: The amount of guaranteed loan principal disbursed during
the current year by lenders.

**Account Title**: Guaranteed Loan Collections, Defaults and Adjustments

**Account Number**: 8065

**Normal Balance**: Debit

**Definition**: The amount of guaranteed loan defaults, collections or
any other type of adjustments that reduce the amount of loan principal
outstanding with the lender.

**Account Title**: Guaranteed Loan Cumulative Disbursements by Lenders

**Account Number**: 8070

**Normal Balance**: Credit

**Definition**: The amounts of guaranteed loan disbursements by lenders,
net of collections, defaults or adjustments after USSGL accounts 8053
and 8065 are closed to this account at yearend.

This page is intentionally left blank.