**Account Transaction Categories**

Transaction\
    [Code]{.underline}

+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## A.  | # | ## Funding                                               |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # Budgetary Resources Other Than Collections             |
| - 399  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 400  | # | # Authority Transfers                                    |
| - 699  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 700  | # | # Reimbursables and Other Income                         |
| - 799  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## B.  | # | ## Disbursements and Payables                            |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # Payments/Purchases                                     |
| - 299  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 300  | # | # Com                                                    |
| - 399  |   | mitments/Undelivered Orders/Expended Authority - Unpaid  |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 400  | # | # Payables/Accrued Liabilities                           |
| - 599  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 600  | # | # Advances and Prepayments                               |
| - 699  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## C.  | # | ## Collections and Receivables                           |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # Receipts                                               |
| - 399  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 400  | # | # Receivables/Accrued Revenue                            |
| - 599  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 600  | # | # Asset Sale and Disposition (Gains and Losses)          |
| - 799  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## D.  | # | ## Adjustments/Writeoffs/Reclassification                |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # Upward and Downward Adjustments                        |
| - 299  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 300  | # | # Prior-Period Adjustments                               |
| - 399  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 400  | # | # Writeoffs                                              |
| - 499  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 500  | # | # Reclassification/Revaluation                           |
| - 799  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## E.  | # | ## Accruals/Nonbudge                                     |
|        | # | tary Transfers Other Than Disbursements and Collections  |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # Accrual, Depreciation, Amortization, and Depletion     |
| - 399  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 400  | # | #                                                        |
| - 499  |   | Accumulated and Allocated Costs Not in Categories Above  |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 500  | # | # Transfers Without Budgetary Impact                     |
| - 799  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## F.  | # | ## Yearend                                               |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # Preclosing Entries                                     |
| - 299  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 300  | # | # Closing Entries                                        |
| - 499  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## G.  | # | ## Memorandum Entries                                    |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # | # All Me                                                 |
| - 299  |   | morandum Entries (Excluding Closing Memorandum Entries)  |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| ## H.  | # | ## Other Specialized Transaction Entries                 |
|        | # |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+
| # 100  | # |                                                          |
| - 799  |   |                                                          |
|        |   |                                                          |
+--------+---+----------------------------------------------------------+

  -------- --------------------------------------------------------------
  A102     To record an anticipated appropriation.

  A104     To record the enactment of appropriations.

  A106     To record the reappropriation of unexpired funds in the losing
           fund.

  A108     To record authority that was temporarily reduced and
           subsequently reclassified as a closing entry in the previous
           year.

  A110     To record in the gaining fund reappropriation authority from
           an expired or unexpired losing fund to an unexpired gaining
           fund.

  A112     To record in the losing fund reappropriation of authority from
           the expired losing fund to an unexpired gaining fund.

  A114     To record an anticipated appropriation for trust fund
           expenditure transfer.

  A116     To record budgetary authority apportioned by the Office of
           Management and Budget and available for allotment.

  A118     To record anticipated resources apportioned but not available
           for use until they are realized for anticipated resources in
           programs subject to apportionment.

  A119     To record anticipated resources in programs exempt from
           apportionment.

  A120     To record the allotment of authority.

  A122     To record the realization of previously anticipated and
           apportioned authority for programs subject to apportionment.

  A123     To record the realization of previously anticipated authority
           for programs exempt from apportionment.

  A125     To record a reduction in authority for advance funding made
           available in the previous year.

  A126     To record amounts specifically withheld from apportionment by
           the Office of Management and Budget (OMB).

  A127     To record budget authority (that is appropriated receipts)
           temporarily precluded from obligation.

  A128     To record authority temporarily unavailable pursuant to public
           law.

  A129     To record spending authority from offsetting collections
           temporarily precluded from obligation.

  A131     To record a permanent reduction of borrowing or contract
           authority.

  A132     To record a permanent reduction of unexpended appropriations.

  A133     To record budget authority permanently reduced in a special or
           trust expenditure Treasury Appropriation Fund Symbol funded by
           a special or trust unavailable receipt account.

  A134     To record appropriated receipts permanently reduced and
           canceled by legislative action in special and trust Treasury
           Appropriation Fund Symbols.

  A135     To record budget authority temporarily reduced by legislative
           action. This transaction may be used in special and trust
           Treasury Appropriation Fund Symbols that are designated by
           Treasury as available for investment, or in revolving funds,
           or for reductions of spending authority from offsetting
           collections if deemed appropriate by the Office of Management
           and Budget (OMB) and/or specific legislative action.

  A136     To record rescission and withdrawal of funds for balances
           previously recorded as pending rescission.

  A137     To record unobligated balances withheld from availability
           pending congressional action or Presidential rescission
           proposal.

  A138     To record estimated recoveries of prior-year obligations.

  A139     To record authority, in a trust or special fund Treasury
           Appropriation Fund Symbols, temporarily precluded from
           obligation as a result of a refund collected that is
           unavailable for obligation.

  A140     To record anticipated collections other than refunds.

  A142     To record anticipated nonexpenditure payments to Treasury.

  A143     To record the anticipation of a capital transfer to repay a
           portion of a capital investment, or return excess liquidating
           account funds to Treasury.

  A146     To record subsidy disbursed by the program fund not previously
           accrued.

  A148     To record decreases to indefinite borrowing authority.

  A152     To record indefinite or definite borrowing authority.

  A154     To record the realization of borrowing authority that was
           previously estimated.

  A155     To record an appropriation to liquidate obligations initially
           incurred against the authority to borrow when the borrowing
           authority was not exercised.

  A156     To record the drawing of cash to fund borrowing authority from
           the Bureau of the Public Debt or the Federal Financing Bank.

  A158     To record actual reductions to borrowing authority previously
           anticipated.

  A159     To record the amount of borrowing authority that was
           substituted with offsetting collections when the borrowing was
           not exercised.

  A162     To record an estimate of indefinite borrowing authority to
           cover obligations for the current year.

  A164     To record anticipated reductions to borrowing authority.

  A166     To record definite and indefinite contract authority based on
           legislation.

  A168     To record the realization of contract authority that was
           previously anticipated.

  A169     To record the portion of an appropriation to liquidate
           obligations incurred against contract authority that is no
           longer required.

  A170     To record the warrant liquidating contract authority.

  A171     To record an appropriation to liquidate contract authority
           that is supported by a nonexpenditure transfer of funds from a
           Treasury-Managed Trust Fund Treasury Appropriation Fund
           Symbol.

  A172     To record anticipated actual reductions to contract authority.

  A173     To record an appropriation to liquidate contract authority
           that is not yet supported by a nonexpenditure transfer of
           funds from a Treasury-Managed Trust Fund Treasury
           Appropriation Fund Symbol (TAFS).

  A174     To record an unanticipated actual decrease to indefinite
           contract authority.

  A175     To record a nonexpenditure transfer-in of funds from a
           Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol
           (TAFS) that liquidates a previously established receivable for
           contract authority.

  A176     To record the anticipated indefinite contract authority to
           cover anticipated obligations for the current year.

  A177     To record the transfer-in of contract authority from a parent
           account to a recipient account based upon an approved letter.
           The nonexpenditure transfer of funds has not yet been
           accomplished.

  A178     To record anticipated adjustments/decreases to contract
           authority.

  A179     To record the transfer-out of contract authority from a parent
           account to a recipient account based upon an approved letter.
           The nonexpenditure transfer of funds has not yet been
           accomplished.

  A180     To record a nonexpenditure transfer-in from a parent account
           to a recipient account representing contract authority
           previously transferred.

  A181     To record a nonexpenditure transfer-out from a parent account
           to a recipient account representing contract authority
           previously transferred.

  A183     To record in the receipt account the amount of appropriated
           receipts from an agency\'s unavailable receipt account to an
           expenditure account.

  A184     To record the amount of appropriated receipts from an
           agency\'s unavailable receipt account to an expenditure
           account.

  A185     To record in a special or trust unavailable receipt Treasury
           Appropriation Fund Symbol (TAFS), an amount that was
           temporarily reduced in an associated special or trust
           expenditure TAFS. Or to record in a miscellaneous receipt
           account, an amount that was permanently reduced and cancelled
           in an associated special or trust expenditure TAFS.

  A186     To record revenue to available non-revolving trust funds and
           special funds, in which the revenue is immediately available
           for obligation.

  A187     To record the liquidation of contract authority for
           collections against reimbursable customer orders that were
           substituted for contract authority and have now been earned.

  A188     To record revenue to available non-revolving trust funds and
           special funds, in which the revenue is not immediately
           available for obligation upon collection. A credit to USSGL
           account 4394 acts as a contra-resource account. However, these
           receipts may be available for investment.

  A189     To record a temporary reduction of new budget authority and
           fund balance in a trust or special fund expenditure account
           that was funded by an unavailable receipt account.

  A190     To record receipts in available trust funds and special funds
           that become available for obligation after not being available
           for obligation when originally collected. A debit to USSGL
           account 4394 provides new budget authority.

  A192     To record authority made available from receipt or
           appropriation balances previously precluded from obligation.

  A194     To record authority made available from offsetting collection
           balances previously precluded from obligation.

  A195     To record the collection of revenue for non-revolving trust
           and special funds that were previously accrued.

  A196     To record the annualized level of an appropriation provided
           under a continuing resolution.

  A197     To record Fund Balance With Treasury under a continuing
           resolution as determined by the Office of Management and
           Budget\'s automatic apportionment bulletin.

  A198     To record Fund Balance With Treasury and adjust the Fund
           Balance With Treasury Under a Continuing Resolution to zero
           upon the enactment of an appropriation and receipt of a
           Treasury Appropriation Warrant.

  A199     To record an adjustment to the annualized level of an
           appropriation when the enacted level is less than the proposed
           annual level (based on a continuing resolution).

  A202     To record in the financing account an appropriation received
           for a modification adjustment transfer.

  A204     To record modifications for subsidy cost and adjustment
           transfers related to Loan Guarantee liabilities in the
           financing account.

  A210     To record a transfer-out of financing sources and fund balance
           from Custodial Statement collections via the Statement of
           Transactions (SF 224).

  A212     To record the financing sources transferred in to a special or
           nonrevolving trust fund from a General Fund receipt account.

  A250     To record interest received for a non-Bureau of Public Debt
           security held outside of Treasury in a special or
           non-revolving trust fund.

  A251     To record interest received for a non-Bureau of Public Debt
           security held outside of Treasury in a revolving or revolving
           trust fund.

  A402     To record amounts anticipated by a receiving allocation
           Treasury Appropriation Fund Symbol for transfers-in based on
           an apportionment request.

  A404     To record a transfer-out of unobligated unexpired authority
           and funds from an allocation transfer accomplished via SF
           1151: Nonexpenditure Transfer Authorization, where the source
           of the transfer is derived from unexpended appropriations.

  A406     To record a transfer-out of unobligated unexpired authority
           and funds from an allocation transfer accomplished via SF
           1151: Nonexpenditure Transfer Authorization, where the source
           of the transfer is derived from appropriated receipts.

  A408     To record the nonexpenditure transfer-in of unexpired
           unobligated balances to an expired Treasury Appropriation Fund
           Symbol, where the source of the transfer is derived from
           unexpended appropriations.

  A410     To record the nonexpenditure transfer-in of unexpired
           unobligated balances to an expired Treasury Appropriation Fund
           Symbol, where the source of the transfer is derived from
           appropriated receipts.

  A412     To record the nonexpenditure transfer-out of unexpired
           unobligated balances to an expired Treasury Appropriation Fund
           Symbol, where the source of the transfer is derived from
           unexpended appropriations.

  A414     To record the nonexpenditure transfer-out of unexpired
           unobligated balances to an expired Treasury Appropriation Fund
           Symbol, where the source of the transfer is derived from
           appropriated receipts.

  A416     To record realized authority to be transferred in to a
           receiving allocation Treasury Appropriation Fund Symbol
           (TAFS), where the parent TAFS maintains invested balances
           before the SF 1151: Nonexpenditure Transfer Authorization,
           request.

  A418     To record budget authority temporarily reduced in a trust or
           special fund Treasury Appropriation Fund Symbol.

  A420     To record an actual nonexpenditure transfer-in of an
           allocation Treasury Appropriation Fund Symbol, where the
           parent maintains invested balances via an SF 1151:
           Nonexpenditure Transfer Authorization.

  A422     To record the adjustment in an allocation Treasury
           Appropriation Fund Symbol for the amount receivable from
           invested balances when the budget authority is temporarily
           reduced.

  A424     To adjust the payable due for amounts previously appropriated
           to the allocation Treasury Appropriation Fund Symbol (TAFS)
           from the parent TAFS that maintains invested balances as a
           result of an enacted temporary reduction.

  A426     To record the realized authority to be transferred out to a
           receiving allocation Treasury Appropriation Fund Symbol, where
           the parent maintains invested balances before the SF 1151:
           Nonexpenditure Transfer Authorization request.

  A428     To record funds transferred in by the receiving agency, which
           liquidates the receivable for allocation transfers.

  A430     To record an actual nonexpenditure transfer-out to an
           allocation Treasury Appropriation Fund Symbol, where the
           parent maintains invested balances via SF 1151: Nonexpenditure
           Transfer Authorization.

  A432     To record in the receiving agency the return to the parent
           agency of unobligated expired authority and funds from an
           allocation transfer, accomplished via SF 1151: Nonexpenditure
           Transfer Authorization, where the source of the transfer is
           derived from unexpended appropriations.

  A434     To record in the receiving agency the return to the parent
           agency of unobligated expired authority and funds from an
           allocation transfer, accomplished via SF 1151: Nonexpenditure
           Transfer Authorization, where the source of the transfer is
           derived from appropriated receipts.

  A436     To record in the parent agency the receipt of unobligated
           expired authority and funds from allocation transfer,
           accomplished via SF 1151: Nonexpenditure Transfer
           Authorization, where the source of the transfer is derived
           from unexpended appropriations.

  A438     To record in the parent agency the receipt of unobligated
           expired authority and funds from an allocation transfer,
           accomplished via SF 1151: Nonexpenditure Transfer
           Authorization, where the source of the transfer is derived
           from appropriated receipts.

  A440     To record in the receiving agency the return to the parent
           agency of unobligated unexpired authority and funds from an
           allocation transfer, accomplished via SF 1151: Nonexpenditure
           Transfer Authorization, where the source of the transfer is
           derived from unexpended appropriations.

  A442     To record in the receiving agency the return to the parent
           agency of unobligated unexpired authority and funds from an
           allocation transfer, accomplished via SF 1151: Nonexpenditure
           Transfer Authorization, where the source of the transfer is
           derived from appropriated receipts.

  A444     To record in the parent agency the return from the receiving
           agency of unobligated unexpired authority and funds from an
           allocation transfer, accomplished via SF 1151: Nonexpenditure
           Transfer Authorization, where the source of the transfer is
           derived from unexpended appropriations.

  A446     To record in the parent agency the return from the receiving
           agency of unobligated unexpired authority and funds from an
           allocation transfer, accomplished via SF 1151: Nonexpenditure
           Transfer Authorization, where the source of the transfer is
           derived from appropriated receipts.

  A448     To record a transfer-in of unobligated unexpired authority and
           funds from an allocation transfer, accomplished via SF 1151:
           Nonexpenditure Transfer Authorization, where the source of the
           transfer is derived from unexpended appropriations.

  A450     To record a transfer-in of unobligated unexpired authority and
           funds from an allocation transfer, accomplished via SF 1151:
           Nonexpenditure Transfer Authorization, where the source of the
           transfer is derived from appropriated receipts.

  A452     To record a transfer-out by the receiving agency of
           unobligated expired authority for allocation transfer. Also,
           reduce the related receivable from funds not transferred.

  A454     To record in the parent agency the transfer-in of unobligated
           expired authority from allocation transfer. Also, reduce the
           related liability from funds not transferred.

  A456     To record the transfer out of expired unobligated expenditure
           transfers receivable.

  A458     To record the transfer in of expired unobligated expenditure
           transfers receivable.

  A460     To record the nonexpenditure transfer-in of expired
           unobligated balances to an unexpired Treasury Appropriation
           Fund Symbol (TAFS), where the source of the transfer is
           derived from unexpended appropriations.

  A462     To record the nonexpenditure transfer-in of expired
           unobligated balances to an unexpired Treasury Appropriation
           Fund Symbol (TAFS), where the source of the transfer is
           derived from appropriated receipts.

  A464     To record the nonexpenditure transfer-out of expired
           unobligated balances to an unexpired Treasury Appropriation
           Fund Symbol (TAFS), where the source of the transfer is
           derived from unexpended appropriations.

  A466     To record the nonexpenditure transfer-out of expired
           unobligated balances to an unexpired Treasury Appropriation
           Fund Symbol (TAFS), where the source of the transfer is
           derived from appropriated receipts.

  A468     To record in the receiving agency the anticipated transfer-in
           of current-year authority or from prior-year balances.

  A470     To record in the transferring agency the transfer-out of
           current-year authority or from prior-year balances that were
           anticipated.

  A472     To record in the receiving agency the transfer-in of
           current-year or prior-year anticipated appropriations,
           accomplished via SF 1151: Nonexpenditure Transfer
           Authorization, where the source of the transfer is derived
           from unexpended appropriations.

  A474     To record in the receiving agency the transfer-in of
           current-year or prior-year anticipated appropriations,
           accomplished via SF 1151: Nonexpenditure Transfer
           Authorization, where the source of the transfer is derived
           from appropriated receipts.

  A476     To record in the transferring agency the transfer-out of
           current-year or prior-year anticipated appropriations,
           accomplished via SF 1151: Nonexpenditure Transfer
           Authorization, where the source of the transfer is derived
           from unexpended appropriations.

  A478     To record in the transferring agency the transfer-out of
           current-year or prior-year anticipated appropriations,
           accomplished via SF 1151: Nonexpenditure Transfer
           Authorization, where the source of the transfer is derived
           from appropriated receipts.

  A480     To record in the receiving agency an actual current-year or
           prior-year unanticipated nonexpenditure transfer of
           appropriated general funds.

  A482     To record in the receiving agency an actual current-year or
           prior-year unanticipated nonexpenditure transfer of spending
           authority from offsetting collections or a trust or special
           fund nonexpenditure appropriation transfers.

  A484     To record in the transferring agency an actual current-year or
           prior-year unanticipated nonexpenditure transfer of
           appropriated general funds.

  A486     To record in the transferring agency an actual current-year or
           prior-year unanticipated nonexpenditure transfer of spending
           authority from offsetting collections or a trust or special
           fund nonexpenditure appropriation transfer.

  A488     To record in the transferring agency the actual nonexpenditure
           transfer-out of current-year or prior-year authority with
           unpaid undelivered orders for trust or special funds or
           obligations supported by spending authority from offsetting
           collections.

  A490     To record in the transferring agency the actual nonexpenditure
           transfer-out of current-year or prior-year authority with
           unpaid undelivered orders for general fund appropriations.

  A492     To record in the transferring agency the actual transfer-out
           of current-year or prior-year authority with unpaid expended
           authority and related accounts payable.

  A494     To record in the transferring agency the actual transfers-out
           during the fiscal year of authority with prepaid/advanced
           undelivered orders from current or prior years for general
           fund appropriations.

  A496     To record in the receiving agency the actual transfers-in
           during the fiscal year of authority with prepaid/advanced
           undelivered orders from current or prior years for general
           fund appropriations.

  A498     To record the Federal fund receivable for a trust fund
           expenditure transfer.

  A499     To record the adjustment of a Federal fund receivable for a
           previously established expenditure transfer receivable, where
           a corresponding temporary reduction or cancellation is to be
           recorded in a trust fund payable Treasury Appropriation Fund
           Symbol (TAFS).

  A500     To record in a trust fund a payable for an expenditure
           transfer-out to a Federal fund relating to nonexchange
           transactions.

  A502     To record the actual collection of the appropriation trust
           fund expenditure transfer.

  A504     To record in a trust fund the outlay and reduction of the
           payable for an expenditure transfer out to a Federal fund.

  A506     To record in the receiving agency the actual nonexpenditure
           transfer-in of current-year or prior-year authority with
           unpaid undelivered orders for general fund appropriations.

  A508     To record in the receiving agency the actual nonexpenditure
           transfer-in of current-year or prior-year authority with
           unpaid undelivered orders for trust or special funds or
           obligations supported by spending authority from offsetting
           collections.

  A510     To record in a trust fund expenditure transfers-in from a
           Federal fund relating to nonexchange transactions.

  A512     To record in a trust fund expenditure transfers-out to a
           Federal fund relating to nonexchange transactions.

  A514     To record in an agency\'s general fund an expenditure
           transfer-out to a trust fund relating to nonexchange and
           exchange transactions.

  A516     To record a receivable for amounts appropriated from a
           specific invested Treasury Appropriation Fund Symbol (TAFS) to
           an agency trust fund expenditure account, prior to the
           nonexpenditure transfer of funds. This amount is specified in
           the agency\'s appropriation or authorization act.

  A518     To record the adjustment in a non-allocation Treasury
           Appropriation Fund Symbol (TAFS) when the budget authority is
           temporarily reduced.

  A520     To record a payable for amounts appropriated from a specific
           invested Treasury Appropriation Fund Symbol (TAFS) to an
           agency trust fund expenditure account, prior to the
           nonexpenditure transfer of funds. This amount is specified in
           the agency\'s appropriation or authorization act.

  A522     To record the adjustment in the specific invested Treasury
           Appropriation Fund Symbol (TAFS) that results from a temporary
           reduction in the Agency Trust Fund Expenditure TAFS.

  A524     To record a nonexpenditure transfer-in of funds from a
           specific invested Treasury Appropriation Fund Symbol (TAFS) to
           an agency trust fund expenditure account for amounts
           previously appropriated and recorded as receivables.

  A526     To record a nonexpenditure transfer-out of funds from a
           specific invested Treasury Appropriation Fund Symbol (TAFS) to
           an agency trust fund expenditure account for amounts
           previously appropriated and recorded as payables.

  A528     To record a nonexpenditure transfer-in of funds from a
           specific invested Treasury Appropriation Fund Symbol (TAFS) to
           an agency trust fund expenditure account. This amount is
           specified in the agency\'s appropriation or authorization act.

  A530     To record a nonexpenditure transfer-out of funds from a
           specific invested Treasury Appropriation Fund Symbol (TAFS) to
           an agency trust fund expenditure account. This amount is
           specified in the agency\'s appropriation or authorization act.

  A531     To record a nonexpenditure transfer-in of funds to a specific
           invested Treasury Appropriation Fund Symbol (TAFS) from a
           receiving TAFS that is canceling and returning unobligated
           balances.

  A532     To record the receivable for amounts to be transferred in of
           unrealized nonexpenditure appropriation transfers between two
           trust funds or two Federal funds (as defined by the Office of
           Management and Budget), where there is investment authority
           involved.

  A534     To record the payable for amounts to be transferred in of
           unrealized nonexpenditure appropriation transfers between two
           trust funds or two Federal funds (as defined by the Office of
           Management and Budget), where there is investment authority
           involved.

  A536     To record the actual transfer-in of funds via SF 1151:
           Nonexpenditure Transfer Authorization that reduces previously
           established USSGL 4171 \"Non-Allocation Transfers of Invested
           Balances - Receivable.\"

  A538     To record the actual transfer-out of funds via SF 1151:
           Nonexpenditure Transfer Authorization that reduces previously
           established USSGL 4172 \"Non-Allocation Transfers of Invested
           Balances - Payable.\"

  A540     To record in the transferring agency the nonexpenditure
           transfer-out of budgetary resources receivable.

  A542     To record in the receiving agency the nonexpenditure
           transfer-in of budgetary resources receivable.

  A544     To record in the transferring agency the nonexpenditure
           transfer-out of unfilled customer orders without advance.

  A546     To record in the receiving agency the nonexpenditure
           transfer-in of unfilled customer orders without advance.

  A548     To record in the transferring agency the actual transfers-out
           during the fiscal year of authority with prepaid/advanced
           undelivered orders from current or prior years for trust or
           special funds or obligations supported by spending authority
           from offsetting collections.

  A550     To record in the receiving agency the actual transfers-in
           during the fiscal year of authority with prepaid/advanced
           undelivered orders from current or prior years for trust or
           special funds or obligations supported by spending authority
           from offsetting collections.

  A552     To record in the transferring agency the transfer-out of
           unfilled customer orders with advance.

  A554     To record in the receiving agency the actual transfer-in
           unfilled customer orders with advance.

  A702     To record anticipated reimbursements.

  A704     To record in the performing agency a reimbursable agreement
           that was not previously anticipated.

  A706     To record in the performing agency a reimbursable agreement
           without an advance that was previously anticipated.

  A708     To record the collection of revenue earned in the performing
           agency for a reimbursable agreement without an advance that
           was previously anticipated.

  A710     To record earned revenue in the performing agency related to a
           reimbursable agreement or other income.

  A712     To record in the performing agency the completion of a
           prior-year reimbursable order and the refund of an advance to
           the ordering agency.

  A714     To record revenue earned in the performing agency for goods or
           services performed on a reimbursable order without an advance.

  B102     To record payment of payroll.

  B103     To record a disbursement of pension benefit payments.

  B104     To record in a loan guarantee financing account a disbursement
           to a third party, where no asset is received. This
           transaction, for example, includes payments of default claims
           and interest supplements.

  B105     To record the subsidy expense in the program fund that is paid
           to the financing fund when the loan is disbursed.

  B106     To record subsidy disbursement from the program account to the
           financing account not previously obligated.

  B107     To record payment and disbursement of funds not previously
           accrued.

  B108     To record a loss in the imprest fund.

  B109     To record payment of interest not previously accrued.

  B110     To record a confirmed disbursement schedule previously
           accrued.

  B112     To record accrued interest paid.

  B113     To record capitalized loan interest paid on non-credit reform
           loans.

  B114     To record disbursement for liens on collateral acquired from
           defaulted loans guaranteed after 1992.

  B116     To record disbursement without a lien on collateral acquired
           from defaulted loans guaranteed after 1992.

  B118     To record a tax refund paid by the collecting agency. These
           refunds are reported as reductions to offsetting collections.

  B119     To record the actual capital transfer to repay a portion of a
           capital investment (usually an appropriation to a revolving
           fund) that was previously anticipated and where a contingent
           liability was previously recorded.

  B120     To record principal repayments to the Bureau of the Public
           Debt and the Federal Financing Bank via nonexpenditure
           transfers that were previously anticipated. For example, this
           transaction includes repayments of principal and repayments
           due to modifications of credit reform loans.

  B121     To record principal repayments at par value to the Bureau of
           the Public Debt and the Federal Financing Bank via
           nonexpenditure transfers that were not previously anticipated.
           For example, this transaction includes repayments of principal
           and repayments due to modifications of credit reform loans.

  B122     To record repayments of other debt.

  B123     To record in the issuing entity, the sale of Federal
           securities at par value.

  B124     To record the purchase of Federal securities acquired at par
           value.

  B125     To record in the issuing entity, the sale of Federal
           securities acquired at a premium.

  B126     To record the purchase of Federal securities acquired at a
           premium.

  B127     To record in the issuing entity, the sale of Federal
           securities at a discount.

  B128     To record the purchase of Federal securities acquired at a
           discount.

  B129     To record the purchase of accrued interest on Treasury
           securities.

  B130     To record a lien paid before personal property is sold.

  B131     To record principal repayments to Treasury or the Federal
           Financing Bank, resulting in a gain or loss, via
           nonexpenditure transfers that were not previously anticipated.
           For example, this transaction includes repayments of principal
           and repayments due to modifications of credit reform loans.

  B134     To record appropriations used this fiscal year.

  B136     To record in the liquidating account the actual capital
           transfer of excess cash to the general fund of the Treasury.

  B138     To record in a trust fund payments made to a Federal fund
           relating to exchange transactions.

  B140     To record the purchase of foreign currency by a disbursing
           officer.

  B142     To record the disbursement of foreign currency by a disbursing
           officer on behalf of the operating fund.

  B150     To record a disbursement (not an outlay) from fund balance
           with Treasury in a Treasury General Account (TGA) to funds
           held by the public in a non-TGA.

  B152     To record a purchase of a non-Bureau of Public Debt (BPD)
           security at par from funds held by the public in a
           non-Treasury General Account (TGA).

  B154     To record a operating expense or program cost from funds in a
           non-Treasury General Account (TGA) which results in an outlay.

  B302     To record a commitment of unobligated amounts in programs
           subject to apportionment.

  B304     To record a commitment of unobligated balances in programs
           exempt from apportionment.

  B306     To record current-year undelivered orders without an advance.

  B308     To record current-year undelivered orders with an advance.

  B310     To record a current-year undelivered order without an advance
           where the commitment is more than the undelivered order for
           commitments in programs subject to apportionment.

  B312     To record a current-year undelivered order without an advance
           where the commitment is more than the undelivered order for
           commitments in programs exempt from apportionment.

  B314     To record a current-year undelivered order without an advance
           where the commitment is less than the undelivered order for
           commitments in programs subject to apportionment.

  B316     To record a current-year undelivered order without an advance
           where the commitment is less than the undelivered order for
           commitments in programs exempt from apportionment.

  B402     To record the delivery of goods or services and to accrue a
           liability.

  B404     To record a downward adjustment of a current-year unpaid
           undelivered order.

  B406     To record the delivery of goods and services in the same year
           the order was placed and to accrue a liability. The
           current-year expended authority is more than the original
           obligation.

  B408     To reclassify payable schedules for disbursements to
           \"in-transit\" until the payment schedule is confirmed.

  B412     To record an obligation and accounts payable in an unexpired
           appropriation for a valid bill related to a canceled
           appropriation.

  B416     To record the collecting agency\'s estimated accrued tax
           refunds payable and related interest.

  B418     To record the accrual of interest expenses incurred, not yet
           paid.

  B420     To record the liability for cost to be funded in the future.

  B422     To record the unfunded FECA liability and unfunded
           unemployment liability.

  B424     To record a contingent liability.

  B426     To record an increase in actuarial liabilities for benefit
           plans.

  B428     To record the payable to borrowers from sales of foreclosed
           property with recourse.

  B430     To record the inventory purchased for a resale under
           historical cost (title was passed).

  B432     To record the fair market value of real and intangible
           forfeited property.

  B434     To record an unclaimed and abandoned item that has met the
           statutory and/or regulatory requirements for forfeiture.

  B436     To record the funded portion of cleanup costs that was
           previously estimated.

  B438     To record capital lease liability.

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

  B602     To record revenue received in advance.

  B604     To record the current-year expended authority where the
           undelivered order was prepaid or advanced. The current-year
           authority is the same as the original order.

  C101     To record the transfer of recognized subsidy from the program
           fund to the financing fund.

  C102     To record service in kind provided by non-Federal sources.

  C103     To record the collection of subsidy costs in the financing
           account.

  C104     To record the collection of subsidy for loan modification
           costs in the financing account.

  C106     To record the collection of reestimated subsidy in the
           financing account.

  C108     To record the receipts reported into nonfiduciary deposit
           funds and clearing accounts.

  C109     To record the receipt of previously anticipated collections.

  C110     To reclassify collections to liquidate prior-year deficiency.

  C112     To record the collection of a refund of an advance or
           prepayment in the same year as the original obligation.

  C114     To record unearned revenue collected in advance and deposited
           to a trust or special fund receipt account.

  C116     To record in the financing fund unearned fees collected for
           undisbursed loans.

  C117     To record in the financing fund fees collected when loans are
           disbursed.

  C118     To record in the financing fund fees earned when loans are
           disbursed.

  C120     To record the maturity of Federal securities acquired at par
           value.

  C122     To record the maturity of Federal securities acquired at a
           premium.

  C124     To record the maturity of Federal securities acquired at a
           discount.

  C130     To record the collection of a refund of an advance or
           prepayment that results in a downward adjustment to a prior-
           year obligation.

  C132     To record the refunds collected (not previously accrued as
           receivables) for assets purchased and expenses incurred in a
           prior year that create budgetary resources.

  C134     To record the refunds collected (not previously accrued as
           receivables) for assets purchased and expenses incurred in the
           current year.

  C136     To record the collection of receivables for assets purchased
           or expenses incurred in a prior year that create budgetary
           resources when collected.

  C137     To record the restitution of the imprest fund loss.

  C138     To record the collection of refunds receivable for assets
           purchased or expenses incurred in the current year that create
           budgetary resources when collected.

  C139     To record the deduction of an employee\'s pay for
           reimbursement of Federal Employees Health Benefits paid by the
           employer while the employee was in a leave without pay status.

  C140     To record the collection of receivables from Federal sources.

  C141     To record a collection of non-Federal revenue reported on the
           Statement of Custodial Activity or on the custodial footnote
           that is deposited into a General Fund receipt account.

  C142     To record a contra-revenue in the amount of revenue collected
           for others and to establish a custodial liability.

  C143     To record the collection of receivables of custodial revenue
           from a non-Federal source that is deposited to a miscellaneous
           receipt account.

  C144     To record the undeposited collections for funds that do not
           require budgetary reporting.

  C145     To record the collection of revenue or other financing sources
           that were not previously accrued into a General Fund receipt
           account.

  C146     To record a deposit of previously undeposited collections for
           fund symbols that do not require budgetary reporting.

  C147     To record an offset for amounts collected for others and to
           establish a liability for non-entity assets that are not
           reported on the Statement of Custodial Activity or on the
           custodial footnote.

  C148     To record a deposit of previously undeposited collections from
           non-Federal sources for fund symbols that require budgetary
           reporting.

  C149     To record the collection of loans receivable by the Bureau of
           the Public Debt and deposit directly into a Treasury Account
           Symbol that does not have budget authority.

  C150     To record the receipt of other cash.

  C151     To record the collection of capitalized loan interest
           receivable by the Bureau of the Public Debt and deposit
           directly into a Treasury Account Symbol that does not have
           budget authority.

  C152     To record unapplied receipts into fund symbols that require
           budgetary reporting.

  C154     To record the collections of unaccrued interest on loans from
           non-Federal sources.

  C155     To record the transfer-in of nonbudgetary fund balance to
           other Federal entities without reimbursements.

  C158     To record cash donations as budgetary resources, as allowed by
           law.

  C161     To record an adjustment to loans and interest receivable based
           on acquired collateral property without recourse.

  C162     To record an adjustment to loans and interest receivable based
           on acquired collateral property with recourse.

  C163     To record an adjustment to loans and interest receivable based
           on acquired collateral property without recourse.

  C164     To record non-cash assets donated by the public.

  C166     To record a monetary instrument, including undeposited seized
           cash.

  C170     To record the movement of seized cash from a nonfiduciary
           deposit fund to a special receipt account upon forfeiture.

  C172     To record a revenue for forfeited cash deposited to the
           forfeiture fund.

  C174     To record undeposited cash that was forfeited.

  C176     To record cash deposited after forfeiture.

  C178     To record the transfer of the title of an asset to the Federal
           Government for a settlement of tax liability from the
           taxpayer.

  C180     To record satisfaction of a loan by surrender of a borrower\'s
           title to collateral of commodity.

  C182     To record a collection in the performing agency related to a
           reimbursable agreement or other unearned income.

  C184     To record in the performing agency an advance received after a
           reimbursable agreement was established.

  C186     To record the collection of receivables in the performing
           agency for reimbursable services.

  C188     To record the collection of revenue into unavailable special
           fund receipt accounts.

  C190     To record in a trust fund payments received from a Federal
           fund relating to exchange transactions.

  C192     To record the acquisition of foreign currency in the foreign
           currency account symbol (X7000 series).

  C194     To record reclaimed (repaid) foreign currency into the foreign
           currency account symbol (X7000 series) by a disbursing
           officer.

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

  C404     To record contra-revenue in the amount of revenue accrued and
           establish a custodial liability.

  C405     To record offset for the amount accrued in a General Fund
           receipt account and to establish a liability for non-entity
           assets that are not reported on the Statement of Custodial
           Activity or on the custodial footnote.

  C406     To record receivables for amounts advanced from the financing
           fund or liquidating fund to cover escrow funds.

  C408     To record in the financing fund the disbursement of direct
           loans.

  C409     To record the reclassification of interest capitalized on a
           loan.

  C412     To record accrued receivables for modified direct loans moving
           from the liquidating fund to the financing fund account.

  C414     To record refund receivables from nonfederal sources for
           assets or expenses that do not create budgetary resources
           until collected.

  C416     To record accrued revenue from Federal sources other than for
           reimbursables, non-revolving trust and special funds,
           custodial activity and interest on Treasury securities.

  C418     To record interest receivable on securities.

  C420     To record accrued revenue or other financing sources without
           budgetary impact.

  C422     To record accrued revenue from Federal or non-Federal sources
           for non-revolving trust funds and special funds.

  C424     To record establishment of current-period earnings on income
           received in advance.

  C426     To record earned revenue in a trust or special fund Treasury
           Appropriation Fund Symbol that was previously collected in
           advance.

  C428     To record loans and interest receivable from non-Federal
           sources for defaulted guaranteed loans. Do not consider as a
           budgetary resource until collected.

  C430     To record an old motor vehicle that was traded in for a new
           motor vehicle using the direct method.

  C432     To record loans other than credit reform.

  C435     To record the accrual of interest revenue associated with
           USSGL account 2985 that is to be collected by the Bureau of
           the Public Debt and deposited directly into a Treasury Account
           Symbol that does not have budget authority.

  C437     To record the portion of the liability for non-entity assets
           not reported on the Statement of Custodial Activity related to
           the accrual of interest revenue that is to be collected by the
           Bureau of the Public Debt and deposited directly into a
           Treasury Account Symbol that does not have budget authority.

  C438     To record subsidy receivable and the related interest, in the
           financing account, for an upward reestimate.

  C440     To record unfunded (borrowed) foreign currency from the
           Foreign Currency Account Symbol (X7000 series) by a disbursing
           officer.

  C444     To record capitalized loan interest receivable on non-credit
           reform loans for interest receivable amounts previously
           accrued.

  C602     To record the sale of Federal securities purchased at a
           premium. The sale results in a gain.

  C604     To record the sale of Federal securities purchased at a
           premium. The sale results in a loss.

  C606     To record the sale of Federal securities purchased at a
           discount. The sale results in a gain.

  C608     To record the sale of Federal securities purchased at a
           discount. The sale results in a loss.

  C610     To record the sale or disposition of personal property
           collected for replacement property.

  C612     To record the loss (or gain) from sale of foreclosed property
           without recourse.

  C614     To record the gain on property sold with recourse.

  C616     To record the loss on loan receivable from the borrower on a
           sale with recourse.

  C618     To record the sale prior to maturity of investments in public
           debt securities at a discount and sold for a gain or loss by
           the revolving fund.

  C620     To record the sale prior to maturity of investments in public
           debt securities purchased at par or a premium and sold for a
           loss or gain by the revolving fund.

  C622     To record the sale prior to maturity of investments in
           securities (other than those issued by the Bureau of the
           Public Debt) purchased at a discount and sold for a gain or
           loss by the special or non-revolving trust fund.

  C624     To record the sale prior to maturity of investments in
           securities (other than those issued by the Bureau of the
           Public Debt) purchased at par or premium and sold for a gain
           or loss by the special or non-revolving trust fund.

  C626     To record cash collected from a loss or a gain from the sale
           of excess, obsolete, and unserviceable assets.

  C628     To record cash collected from a loss or a gain from the sale
           of foreclosed property.

  C630     To record the sale of stockpile materials.

  C632     To record stockpile materials sold at a gain.

  C634     To record stockpile materials sold at a loss.

  C636     To record the collection of sale proceeds from forfeited
           personal property sold.

  C638     To record the sale of forfeited property.

  C640     To record the proceeds from commodities sold.

  C642     To record a loss on the sale of commodities.

  C644     To record a receivable from a non-Federal entity for the sale
           or disposition of assets other than personal properties and
           investments.

  C646     To record the sale or disposition of assets other than
           personal properties and investments.

  C647     To record the liquidation of receivables from other Federal
           entity for the sale or disposition of assets other personal
           properties and investments.

  C648     To record a receivable from another Federal entity for the
           sale or disposition of assets other than personal properties
           and investments.

  C650     To record accounts receivable and accrue revenue from another
           Federal entity that was previously anticipated.

  C750     To record, in a special or non-revolving trust fund, a
           redemption of securities (other than those issued by the
           Bureau of the Public Debt (BPD)) purchased at par and sold
           without a gain or loss where funds remain in a non-Treasury
           General Account (TGA).

  C751     To record, in a revolving or revolving trust fund, a
           redemption of securities (other than those issued by the
           Bureau of the Public Debt (BPD)) purchased at par and sold
           without a gain or loss where funds remain in a non-Treasury
           General Account (TGA).

  C752     To record, in a special or non-revolving trust fund, the sale
           prior to maturity of investments in securities (other than
           those issued by the Bureau of the Public Debt (BPD)) purchased
           at par and sold for a gain. Funds remain held by the public in
           a non-Treasury General Account (TGA).

  C753     To record, in a revolving or revolving trust fund, the sale
           prior to maturity of investments in securities (other than
           those issued by the Bureau of the Public Debt (BPD)) purchased
           at par and sold for a gain. Funds remain held by the public in
           a non-Treasury General Account (TGA).

  C754     To record, in a special or non-revolving trust fund, the sale
           prior to maturity of investments in securities (other than
           those issued by the Bureau of the Public Debt (BPD)) purchased
           at par and sold for a loss. Funds remain held by the public in
           a non-Treasury General Account (TGA).

  C755     To record, in a revolving or revolving trust fund, the sale
           prior to maturity of investments in securities (other than
           those issued by the Bureau of the Public Debt (BPD)) purchased
           at par and sold for a loss. Funds remain held by the public in
           a non-Treasury General Account (TGA).

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

  D104     To record a downward adjustment to prior-year paid delivered
           orders and to collect a refund when the adjustment is not
           recorded as a prior-period adjustment (USSGL account 7400 or
           7401). The authority has expired.

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

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

  D108     To record a downward adjustment to prior-year paid delivered
           orders and to collect a refund when the adjustment is not
           recorded as a prior-period adjustment (USSGL account 7400 or
           7401). The authority has not expired.

  D110     To record a downward adjustment to prior-year unpaid delivered
           orders and to reduce the related liability when the adjustment
           is not recorded as a prior-period adjustment (USSGL account
           7400 or 7401). The authority has not expired.

  D112     To record a reclassification of unfunded liability to funded
           liability in the financing account.

  D113     To record the reclassification reestimated subsidy expense
           from unfunded to funded.

  D114     To record an upward adjustment of prior-year unpaid
           undelivered orders when the adjustment is not recorded as a
           prior-period adjustment (USSGL account 7400 or 7401).

  D120     To record a downward adjustment to unpaid prior-year
           undelivered orders.

  D122     To record an upward adjustment to prepaid/advanced prior-year
           undelivered orders.

  D126     To record an upward adjustment to prior-year paid delivered
           orders.

  D128     To record a downward adjustment to prior-year paid delivered
           orders with no refund collected.

  D130     To record a downward adjustment to prior-year prepaid/advanced
           undelivered orders with no refund collected.

  D134     To record the delivery of goods and services ordered in a
           prior year and accrue a liability. Expended authority is less
           than the original obligation and the authority is not expired.

  D136     To record the amount of unfunded indefinite contract authority
           that is withdrawn due to recoveries of prior-year obligations.

  D138     To record the amount of indefinite borrowing authority that is
           withdrawn due to recoveries of prior-year obligations.

  D140     To record an upward adjustment to prior-year unpaid delivered
           orders for the change in allocation of budgetary resources
           between certain trust fund and agency general fund Treasury
           Appropriation Fund Symbol (TAFS).

  D142     To record a downward adjustment to prior-year unpaid delivered
           orders for the change in allocation of budgetary resources
           between certain trust fund and agency general fund Treasury
           Appropriation Fund Symbol (TAFS).

  D144     To record an upward adjustment to prior-year balances in
           budgetary receivable USSGL account 4225 \"Appropriation Trust
           Fund Expenditure Transfers - Receivable\" for the change in
           allocation of budgetary resources between certain trust fund
           and agency general fund Treasury Appropriation Fund Symbol
           (TAFS).

  D145     To record in the canceled appropriation the removal of the
           canceled payable upon receipt of a valid bill. The budgetary
           entry reduces the balance of authority that remained upon
           cancellation.

  D146     To record an accrual of downward reestimate for loan subsidies
           in the financing fund.

  D147     To adjust the loan guarantee liability and direct loan
           allowance for downward reestimate of subsidy or negative
           subsidy expense in the financing account.

  D148     To accrue the transfer-out of a downward reestimate to a
           General Fund receipt account.

  D302     To record appropriations used for a prior period that was a
           result of a change in accounting principle.

  D304     To record appropriations used for a prior period that was a
           result of a correction of an error.

  D306     To record a prior-period adjustment that reduces the value of
           a prior-year asset.

  D308     To record a prior-period adjustment that reduces the value of
           a liability.

  D310     To record a prior-period adjustment that increases the value
           of a prior-year asset.

  D312     To record a prior-period adjustment that increases the value
           of a prior-year liability.

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

  D404     To record the estimated allowance for bad debts related to
           non-credit-reform receivables.

  D406     To record the writeoff of penalties, fines, and administrative
           fees receivable.

  D408     To record the writeoff of accounts receivable.

  D410     To record the writeoff of taxes receivable.

  D412     To record the writeoff of loans receivable for loans made
           before fiscal 1992.

  D414     To record the writeoff of loans receivable and interest
           receivable for credit reform loans made after fiscal 1991.

  D416     To record the writeoff of interest receivable.

  D418     To record the writeoff of assets other than investments.

  D420     To record the accrued estimated uncollectible exchange revenue
           collected for others in a General Fund receipt account.

  D422     To record the reduction of custodial liability by the amount
           of estimated uncollectible exchange revenue collected for
           others in a General Fund receipt account.

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

  D426     To record an adjustment to loans receivable based on acquired
           collateral property.

  D428     To record an adjustment for actual loss of inventory.

  D430     To record an adjustment for actual loss of forfeited property.

  D432     To record an adjustment for actual loss of commodities.

  D434     To record assets purchased to store environmental waste from
           past operations at net book value of zero.

  D502     To record an increase in the imprest fund.

  D504     To record clearing of the prior-year imprest fund from an
           annual-year Treasury Appropriation Fund Symbol (TAFS) at the
           beginning of the next fiscal year.

  D506     To record the classification of amounts from nonfiduciary
           deposit funds and clearing accounts to appropriate funds. This
           includes return of escrow amounts and erroneous receipts and
           disbursing escrow monies to pay bills, taxes, and insurance.

  D508     To record the reclassification of expended balances held back
           from contractors from accounts payable.

  D510     To record the transfer of construction-in-progress to
           capitalized assets or expenses.

  D512     To record the realization that contractor-developed
           software-in-development is in production.

  D514     To record the reclassification of expenses to \"in-process
           type\" asset accounts.

  D516     To record the raw materials used to produce goods.

  D518     To record the revaluation of foreclosed property.

  D520     To record completed inventory items.

  D522     To record the reclassification of inventory held for sale that
           meets management\'s criteria for future sale.

  D523     To record the reclassification of damaged, irreparable
           inventory held for sale.

  D524     To record damaged inventory items that need repair.

  D526     To record the turn-in of a broken part from operating
           materials and supplies held for repair.

  D528     To record the revaluation of a turned-in broken part from
           operating materials and supplies held for repair based on
           estimated repair costs.

  D530     To record a repaired broken part that has been returned to
           stock as a serviceable item.

  D532     To record prior-period adjustments for transitions to the
           allowance method for estimated repair costs not previously
           recorded.

  D534     To record damaged inventory, using the direct method, items
           that need repair.

  D536     To record prior-year adjustments for transitions to the direct
           method for estimated repair costs not previously recorded.

  D538     To record issuance of a new motor vehicle to the customer. The
           cost of goods sold represents the cost of the new vehicle.
           Upon sale, adjust inventory allowance to reduce the previously
           unrealized holding gains/losses.

  D540     To record a gain when inventory is revalued at the end of the
           period, using the latest acquisition method.

  D542     To record the classification of operating materials and
           supplies held for use that were damaged and cannot be consumed
           in operations. This entry also applies to excess or obsolete
           operating materials and supplies when the net realizable value
           is less than the book value.

  D544     To record the reclassification of operating materials and
           supplies that meet management\'s criteria for future use.

  D546     To reclassify excess or reserved assets to assets held for
           use.

  D548     To record an unexpected permanent decline in the value of
           stockpile materials. This entry also applies to record
           stockpile material at net realizable value due to damage.

  D550     To record a permanent decline in value of stockpile materials
           that is unusual, infrequent, and material in dollar amount.

  D552     To reclassify stockpile materials authorized to be sold.

  D554     To record the forfeiture of a seized monetary instrument.

  D555     To record a removal of a seized monetary instrument.

  D556     To record the conversion to cash for a forfeited monetary
           instrument.

  D558     To record forfeited personal property placed into official
           use.

  D560     To record forfeited personal property placed into official use
           at the end of the year and not depreciated.

  D562     To record forfeited personal property authorized to be
           distributed/donated to another entity.

  D564     To record an adjustment to the net realizable value of
           commodities.

  D566     To record inventory that has been lost and deemed immaterial.

  D568     To record inventory that has been lost and deemed material.

  D570     To record inventory that has been found and deemed material.

  D572     To record a loss from the revaluation of foreign currency at
           the end of an accounting period.

  D574     To record a gain from the revaluation of foreign currency at
           the end of an accounting period.

  D576     To record a loss resulting from the revaluation of foreign
           currency in the Foreign Currency Account Symbol (X7000 series)
           at the end of an accounting period.

  D578     To record a gain resulting from the revaluation of foreign
           currency in the Foreign Currency Account Symbol (X7000 series)
           at the end of an accounting period.

  D580     To record the interest accruals on loan guarantee liabilities
           and the present value of loans.

  D582     To record the reclassification of a reduction of an expense
           from unfunded to funded due to collection of a refund
           receivable.

  D584     To reclassify the offset from the revenue accrued to the
           revenue collected for others that is reported on the Statement
           of Custodial Activity or on the custodial footnote.

  D585     To reclassify the offset from the revenue or other financing
           sources accrued to revenue or other financing sources
           collected for others that is not reported on the Statement of
           Custodial Activity or on the custodial footnote.

  D586     To reclassify tax revenue from accrued to collected.

  D588     To record the reclassification of seized monetary instruments
           from undeposited (recorded in USSGL account 1531) to
           deposited.

  D589     To record the adjustment of a U.S. Treasury Zero Coupon Bond
           in a special or non-revolving trust fund based on the current
           market value determined monthly by Treasury.

  D590     To record the adjustment of a U.S. Treasury Zero Coupon Bond
           issued by the Bureau of the Public Debt in a trust revolving
           fund, based on the current market value determined monthly by
           Treasury.

  E102     To record the accrued payroll at the end of the accounting
           period for unpaid estimated costs incurred. This includes
           funded expenses such as payroll and grantee expenses.

  E104     To record the accrued benefit at the end of the accounting
           period for unpaid estimated costs incurred. This entry is
           recorded by the employer agency.

  E106     To record the accrued benefits at the end of the accounting
           period for unpaid estimated costs incurred. This entry is
           recorded by the benefit administering agency.

  E108     To record the accrued liabilities other than payroll and
           benefits at the end of the accounting period for unpaid
           estimated costs incurred.

  E109     To record the actual repair costs to inventory, using the
           allowance method, that were lower than previously estimated.

  E110     To record an adjustment for under-applied overhead deemed
           immaterial.

  E112     To record an adjustment for over-applied overhead deemed
           immaterial.

  E113     To record the amortization of the discount on a U.S. Treasury
           Zero Coupon Bond in a special or non-revolving trust fund.

  E114     To record adjustments for under-applied overhead and to
           prorate the difference between the actual and applied, if the
           amount is material.

  E116     To record adjustments for over-applied overhead and to prorate
           the difference between the actual and applied, if the amount
           is material.

  E117     To record the amortization of the discount on Federal and
           non-Federal securities that does not affect budgetary
           resources.

  E118     To record amortization of subsidy for direct loans.

  E119     To record the amortization of the discount on a U.S. Treasury
           Zero Coupon Bond issued by the Bureau of the Public Debt in a
           trust revolving fund.

  E120     To record depreciation, amortization, and depletion expense on
           assets other than investments.

  E122     To record accrued and compounded interest on the liability of
           loan guarantees.

  E204     To record the reduction of partially canceled authority for
           the amount of an outstanding payable for a valid bill related
           to a canceled appropriation.

  E402     To record the imputed costs and related imputed financing
           sources.

  E404     To record the application of overhead expenses to
           work-in-process.

  E406     To record inventory used for operations.

  E408     To record cost of goods sold.

  E410     To record the estimated repair costs for an item using the
           allowance method.

  E412     To record actual repair costs using the direct method.

  E414     To capitalize previously expensed repair costs up to the
           serviceable value of the inventory item using the direct
           method.

  E416     To record stockpile materials issued for use under the
           consumption method.

  E418     To record a lien of real and intangible forfeited property in
           the allowance account.

  E502     To record the loss on disposition of assets resulting from the
           transfer of ownership of general property, plant, and
           equipment (land, buildings, equipment, and other) to
           non-Federal entities.

  E504     To record distributed personal property.

  E506     To record a commodity transferred to another Federal agency.

  E508     To record the transfer-out of nonbudgetary or non-Federal
           accounts receivable to other Federal entities without
           reimbursement.

  E509     To record the transfer-out of nonbudgetary fund balances to
           other Federal entities without reimbursements.

  E510     To record the transfer-out of inventory items and general
           property, plant, and equipment to other Federal entities
           without reimbursement.

  E512     To record the transfer-out of investments to other Federal
           entities without reimbursement.

  E514     To record the transfer-out of accounts payable to other
           Federal entities without reimbursement.

  E602     To record inventory or operating materials and supplies
           acquired through exchange of nonmonetary assets.

  E604     To record the transfer-in of nonbudgetary or non-Federal
           accounts receivable from others without reimbursement.

  E606     To record the transfer-in of inventory items and general
           property, plant, and equipment from others without
           reimbursement.

  E608     To record the transfer-in of investments from others without
           reimbursement.

  E610     To record the transfer-in of accounts payable from others
           without reimbursement.

  F104     To record, in the transferring agency, an adjustment to
           anticipated appropriation transfer not realized.

  F106     To record the reductions of resources to match obligations in
           permanent indefinite funds via FMS 2108: Yearend Closing
           Statement (no warrant).

  F107     To record an increase of resources to match obligations in
           permanent indefinite funds via FMS 2108: Yearend Closing
           Statement (no warrant).

  F108     To record the reduction of permanent indefinite resources when
           a warrant is received.

  F109     To record the removal of unfilled customer orders without
           advance in excess of obligations.

  F110     To record the removal of unfilled customer orders with advance
           and to return advance in excess of obligations.

  F111     To record in the ordering fund the reduction to undelivered
           orders so that the balance equals obligations in the
           performing fund for the related unfilled customer orders.

  F112     To record adjustments for anticipated resources not realized.

  F113     To record the reduction of unobligated balances for indefinite
           contract or indefinite borrowing authority at yearend.

  F114     To record adjustments for anticipated reductions not realized.

  F116     To record adjustments for resources realized in excess of
           those anticipated.

  F118     To record adjustments for reductions to resources in excess of
           those anticipated.

  F120     To record the cancellation of expired authority and withdraw
           funds via FMS 2108: Yearend Closing Statement (no warrant).

  F121     To record the amount of unobligated appropriated receipts in a
           trust or special fund expenditure account that is canceled and
           returned to the originating invested trust of special fund
           from which the amount was originally derived. The amounts are
           to be returned via SF 1151: Non expenditure Transfer
           Authorization.

  F122     To record the cancellation of authority not previously expired
           and to withdraw funds.

  F123     To record the amount of unobligated appropriated receipts in a
           trust or special fund expenditure account represented as a
           receivable from an invested trust of special fund that is
           canceled. There is no movement of fund balance.

  F124     To record the closing of General Fund receipt accounts
           associated with fund balance at yearend.

  F125     To record the closing of General Fund receipt accounts
           associated with USSGL account 7500 at yearend.

  F126     To record an adjustment to authority temporarily unavailable
           for Treasury Appropriation Fund Symbols that do not have a
           Schedule N (Schedule on Unavailable Collections) in the
           President\'s Budget and do not report authority precluded from
           obligation on the Program and Financing Schedule (P&F).

  F128     To record the cancellation of a valid obligation and account
           payable in the \"canceling appropriation.\"

  F130     To reinstate the valid account payable in the canceled
           appropriation for financial statement presentation.

  F132     To record the reduction of receipt and appropriation balances
           previously precluded from obligation by the amount that was
           needed in the current year to cover obligations. Record this
           entry as preclosing when the total amount of current-year
           receipts is greater than the amount needed to cover
           current-year obligations.

  F134     To record the reduction of offsetting collections balances
           previously precluded from obligation by the amount that was
           needed in the current year to cover obligations. Record this
           entry as preclosing when the total amount of current-year
           collections is greater than the amount needed to cover
           current-year obligations.

  F136     To record the market value adjustment between the amortized
           cost and the current market value at yearend when the Treasury
           note is available for sale.

  F138     To record the market value adjustment between the amortized
           cost and the current market value at yearend when a Treasury
           note is classified as a trading security.

  F144     To record the cancellation of a receivable for reimbursable
           activity.

  F146     To record the cancellation of expired balances in the
           expenditure account and return amounts to the associated
           unavailable receipt account. A Treasury warrant is required.

  F301     To reclassify the balance of partially canceled authority to
           memorandum accounts.

  F302     To record the consolidation of actual net-funded resources and
           reductions for withdrawn funds.

  F304     To record the closing of fiscal-year contract authority.

  F306     To record the closing of fiscal-year borrowing authority.

  F308     To record the closing of unobligated balances in programs
           subject to apportionment to unapportioned authority for
           unexpired multi-year and no-year funds.

  F310     To record the closing of unobligated balances in programs
           exempt from apportionment to unapportioned authority for
           unexpired multi-year and no-year funds.

  F312     To record the closing of unobligated balances to expiring
           authority.

  F314     To record the closing of paid delivered orders to total actual
           resources.

  F316     To record the closing of authority other than offsetting
           collections made available from balances previously precluded
           from obligation to authority temporarily precluded from
           obligation.

  F318     To record the closing of authority from offsetting collections
           made available from balances previously precluded from
           obligation to authority temporarily precluded from obligation.

  F320     To record the closing of upward adjustments to delivered
           orders - obligations, paid.

  F322     To record the closing of downward adjustments to delivered
           orders - obligations, paid.

  F324     To record the closing of upward adjustments and transfers to
           delivered orders - obligations, unpaid.

  F325     To record the closing of downward adjustments and transfers to
           delivered orders - obligations, unpaid.

  F326     To record the closing of upward adjustments and transfers to
           undelivered orders - obligations prepaid and advanced.

  F328     To record the closing of downward adjustments and transfers to
           undelivered orders - obligations prepaid and advanced.

  F330     To record the closing of upward adjustments and transfers to
           undelivered orders - obligations, unpaid.

  F332     To record the closing of downward adjustments and transfers to
           undelivered orders - obligations, unpaid.

  F334     To record the closing of adjustments for changes in prior-year
           allocations of budgetary resources to the appropriate status
           account.

  F336     To record the closing of revenue, expense, and other financing
           source accounts to cumulative results of operations.

  F338     To record the closing of gains and miscellaneous items into
           cumulative results of operations.

  F340     To record the closing of losses and miscellaneous items into
           cumulative results of operations.

  F342     To record closing of fiscal-year activity to unexpended
           appropriations.

  F344     To record the closing of used authority of guaranteed loan
           level upon completion of guaranteed loan programs.

  F346     To record the closing of apportioned authority of guaranteed
           loan level into unused authority.

  F348     To record the closing of guaranteed loans new disbursements by
           lenders into the cumulative disbursements.

  F350     To record the closing of guaranteed loans new collections by
           lenders into the cumulative disbursements.

  F352     To record the closing of all unused guaranteed loan authority
           no longer available for use.

  F354     To record the reduction of receipt and appropriation balances
           previously precluded from obligation by the amount that was
           needed in the current year to cover obligations. Record this
           entry as post-closing when the total amount of current-year
           receipts is not enough to cover current-year obligations.

  F356     To record the reduction of offsetting collections balances
           previously precluded from obligation by the amount that was
           needed in the current year to cover obligations. Record this
           entry as post-closing when the total amount of current-year
           collections is not enough to cover current-year obligations.

  F358     To record the closing of trust or special fund refunds and
           recoveries temporarily precluded from obligation.

  F360     To reclassify a temporary reduction/cancellation at yearend.

  F362     To reclassify a reduction in an allocation special or trust
           Treasury Appropriation Fund Symbol (TAFS), designated by
           Treasury as available for investment where the parent is
           invested.

  F364     To reclassify a reduction recorded in an invested parent
           special or trust Treasury Appropriation Fund Symbol (TAFS),
           designated by Treasury as available for investment.

  F366     To reclassify a reduction recorded in an agency special or
           trust expenditure Treasury Appropriation Fund Symbol (TAFS),
           where the corresponding TAFS is invested.

  F368     To reclassify a reduction recorded in an specific invested
           Treasury Appropriation Fund Symbol (TAFS).

  F369     To reclassify cancellations into the appropriate USSGL
           account.

  F370     To record the closing of memorandum accounts for purchases.

  F372     To record the closing of transferred expired authority to
           appropriation trust fund expenditure transfers-receivable.

  F374     To record the closing of USSGL account 4081 back to the
           original budgetary resource receivable.

  F376     To record the closing of USSGL account 4082 back to the
           original budgetary resource receivable.

  F378     To record the closing of USSGL account 4083 back to the
           original budgetary resource receivable.

  F380     To record the closing of USSGL account 4230 back to the
           original budgetary resource receivable.

  F382     To record the closing of USSGL account 4231 back to the
           original budgetary resource receivable.

  F384     To record the closing of USSGL account 4232 back to the
           original budgetary resource receivable.

  F386     To record the closing of USSGL account 4233 back to the
           original budgetary resource receivable.

  F388     To record the closing of USSGL account 4234 back to the
           original budgetary resource receivable.

  F390     To record the closing of canceled authority for partial
           cancellations.

  G102     To record guaranteed loan level submitted on the SF 132:
           Apportionment and Reapportionment Schedule, for the Office of
           Management and Budget approval.

  G104     To record initial receipt of the guaranteed loan level as
           shown on an approved apportionment schedule, SF 132:
           Apportionment and Reapportionment Schedule.

  G106     To record the binding contracts entered into by private
           lenders.

  G108     To record the disbursement of a loan.

  G110     To record the repayment of principal from borrowers.

  G120     To record activity for current-year purchases of property,
           plant, and equipment.

  G122     To record activity for current-year purchases of inventory and
           related property.

  G124     To record activity for current-year purchases of other assets
           not recorded as Property, Plant and Equipment (USSGL TC-G120),
           or Inventory and Related Property (USSGL TC-G122).

  H100     To record equity contributions to increase fiduciary net
           assets.

  H200     To record equity withdrawals or distributions of fiduciary net
           assets.

  H300     To record closing of fiduciary outflows to fiduciary net
           assets.

  H301     To record closing of fiduciary inflows to fiduciary net
           assets.

  H310     To close equity contributions to fiduciary net assets.

  H312     To close equity withdrawals or disbursements to fiduciary net
           assets.
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