**I/II *USSGL Chart of Accounts and Definitions:***

[USSGL Account]{.underline}

> 2533 Revised definition

**III** ***USSGL Account Transactions:***

[Transaction]{.underline}

A143 Revised description

Added cr 2970

> B107 Added dr 4801
>
> B136 Revised description
>
> C139 Added cr 4620
>
> **C142 Revised comment**
>
> **C143 Revised comment**
>
> **F124 Moved from F229**
>
> **F229 Moved to F124**
>
> F232 Deleted
>
> [USSGL Account Posting]{.underline}

1010. **Deleted cr F229**

> **Added cr F124**

2970. Added cr A143

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2980. **Deleted dr F229**

> **Added dr F124**
>
> Deleted cr F232

4620. Added cr C139

> 5310 Deleted dr F232

5700. Deleted dr F232

> 5740 Deleted dr F232
>
> 5745 Deleted cr F232

5765. Added dr B136

> 6100 Deleted cr F232

6310. Deleted cr F232

```{=html}
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6320. Deleted cr F232

> 6330 Deleted cr F232

#### IV *USSGL Account Attributes:*

***[Fiscal 2004]{.underline}***

**FACTS I USSGL Account Attribute Table:**

None

**FACTS II USSGL Account Attribute Table:**

######### USSGL Account 

4231. Added attribute value "Y" for

> attribute Debit Credit

4232 Added attribute value "Y" for

> attribute Debit Credit
>
> 4233 Added attribute value "Y" for
>
> attribute Debit Credit

4908. Added attribute value "Y" for

> attributes Year of Budget Auth.,

BEA Category, Program Rpt. Code

#### IV *USSGL Account Attributes (continued):*

> ***[Fiscal 2005]{.underline}***
>
> **FACTS I USSGL Account Attribute Table:**

None

**FACTS II USSGL Account Attribute Table:**

######### USSGL Account 

> 4231 Added attribute value "Y" for
>
> attribute Debit Credit

4232 Added attribute value "Y" for

> attribute Debit Credit
>
> 4233 Added attribute value "Y" for
>
> attribute Debit Credit
>
> 4908 Added attribute value "Y" for
>
> attributes Year of Budget Auth.,

BEA Category, Program Rpt. Code

**V *Crosswalks to Standard External Reports:***

> ***[Fiscal 2004]{.underline}***

**SF 133: Report of Budget Execution and Budgetary Resources:**

> [Line]{.underline}
>
> 6D Remove Auth Types P and S
>
> 8A1 Add USSGL 4908 with Program Rpt Code attribute
>
> 8B3 Add USSGL 4908

**FMS2108: Yearend Closing Statement:**

Unexpended Balances, Investments, and Imprest Funds

[Column]{.underline}

> 6 Added USSGL account 1340 for DoD only;

Added Auth. Ind./2 (RT7 Ind.) 973 for

> National Railroad Retirement Investment
>
> Trust Fund only
>
> Additional
>
> Information
>
> [Footnotes]{.underline}
>
> 2 Added subaccount code 973

3.  Revised to indicate new record type to

> be used by National Railroad only
>
> 5 Added to indicate record type to be
>
> used by DoD only

**V *Crosswalks to Standard External Reports (continued):***

> ***[Fiscal 2004 (continued)]{.underline}***

**Balance Sheet:**

> None
>
> **Statement of Net Cost**:
>
> None
>
> **Statement of Changes in Net Position**:
>
> None
>
> **Statement of Financing:**
>
> [Line]{.underline}
>
> 14A Added USSGL 4283
>
> 27 Added USSGLs 6600, 6610

**Statement of Custodial Activity:**

None

**Budget Program and Financing (P&F) Schedule:**

[P&F Line]{.underline}

2230. Deleted domain values for USSGL 4191

> Transfer_To_From, Direct_Transfer_Agency,
>
> Direct_Transfer_Account

2398. Added "A", "S" domain value for USSGL 4510

> Availability_Time

2440. Added "A", "S" domain values

> for USSGL 4510 Availability_Time

7331 Added domain values for USSGL 4199

> Direct_Transfer_Agency,
>
> Transfer_To_From,
>
> Direct_Transfer_Account;
>
> Revised to "E" domain value TAFS_Status

7332. Added domain values for USSGL 4199

> Direct_Transfer_Agency,
>
> Transfer_To_From
>
> Direct_Transfer_Account;
>
> Revised to "U" domain value TAFS_Status

8690 Added USSGL 4908

8693 Added USSGL 4908

8697. Added domain values for USSGL 4908

> BEA_Cat.\_Ind., Year_of_BA

8800. Revised to "F" domain value for USSGLs

> 4222, 4252 Transaction_Partner

8840. Revised to "X/E" domain value for USSGLs

> 4222, 4252, 4972 Transaction_Partner

9401 Added

9402 Added

**V *Crosswalks to Standard External Reports (continued):***

> ***[Fiscal 2005]{.underline}***
>
> **SF 133: Report of Budget Execution and Budgetary Resources:**
>
> [Line]{.underline}
>
> 1A Added Auth Type P to USSGLs 4123,4384;
>
> Deleted USSGL 4158
>
> 3D Revised line title; Added USSGLs 4123, 4384 (with Auth Type S),
> 4158 (no Auth Type)
>
> 3D1 Deleted line (moved accounts to revised 3E1)
>
> 3D2 Deleted line (moved accounts to revised 3E2)
>
> 3E Revised line title
>
> 3E1 Added line (new accounts from old 3D1)
>
> 3E2 Added line (new accounts from old 3D2)
>
> 3F Added line
>
> 6D Remove Auth Types P and S
>
> 8A1 Add USSGL 4908 with Program Rpt Code attribute
>
> 8B3 Add USSGL 4908
>
> 9A2 Revised line title (moved accounts to new 9A3, new accounts from
> old 10A)
>
> 9A3 Added line (new accounts from old 9A2)
>
> 10A Revised line title (move accounts to revised 9A2, new accounts
> from old 10B)
>
> 10B Revised line title (move accounts to revised 10A, new accounts
> from old 10C)
>
> 10C Revised line title (move accounts to revised 10B, new accounts
> from old 10D)
>
> 10D Deleted line (move accounts to revised 10C)
>
> **FMS 2108: Yearend Closing Statement:**

Unexpended Balances, Investments, and Imprest Funds

[Column]{.underline}

> 6 Added USSGL account 1340 for DoD only

Added Auth. Ind./2 (RT7 Ind.) 973 for

> National Railroad Retirement Investment
>
> Trust Fund only
>
> Additional
>
> Information
>
> [Footnotes]{.underline}
>
> 2 Added subaccount code 973
>
> 3 Revised to indicate new record type to
>
> be used by National Railroad only
>
> 5 Added to indicate record type to be
>
> used by DoD only

**Balance Sheet:**

None

> **Statement of Net Cost:**

None

**V *Crosswalks to Standard External Reports (continued):***

> ***[Fiscal 2005 (continued)]{.underline}***
>
> **Statement of Changes in Net Position:**

None

> **Statement of Financing:**
>
> [Line]{.underline}
>
> 14A Added USSGL 4283
>
> 27 Added USSGLs 6600, 6610
>
> **Statement of Custodial Activity:**

None

**VI *Crosswalks to the Closing Package:***

**Balance Sheet:**

None

**Statement of Net Cost:**

None

**Statement of Changes in Net Position:**

None