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

[USSGL Account]{.underline}

> 2970 Revised definition

4132 Added

4387 Added

4388 Added

**III *USSGL Account Transactions:***

[Transaction]{.underline}

A135 Revised comment

A185 Revised description

A187 Added

A189 Added

A303 Added

B304 Added cr 4901 (correction)

C316 Revised description

F111 Added

F112 Added dr 4510

F204 Added dr 4387, 4388

F206 Added dr 4132

#### IV *USSGL Account Attributes:*

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

**FACTS II USSGL Account Attribute Table:**

######### USSGL Account 

1620 Added attribute value "Y" for attribute Transaction Partner

***[Fiscal 2005]{.underline}***

**FACTS II USSGL Account Attribute Table:**

Attributes Revised the order

Footnote 2 Revised

######### USSGL Account 

1620 Added attribute value "Y" for attribute Transaction Partner

4132. Added

```{=html}
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```
4387. Added

4388. Added

```{=html}
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```
4392. Added attribute value "Y" for attribute Definite/Indefinite

4393. Added attribute value "Y" for attribute Definite/Indefinite;

> Added attribute value "E" for attribute TAFS Status

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

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

**FMS2108: Yearend Closing Statement:**

For Treasury Appropriation Fund Symbols With Investments in Agency
Securities

[Column]{.underline}

6.  Added domain value "F" for USSGL 1620 for

> attribute Trans. Partner

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

[P&F Line]{.underline}

4026 Added USSGL 4394; Revised USSGL 4129: Debit_Credit

4036 Revised USSGL 4393: Authority_Type

4050 Revised USSGL 4130: BEA_Category_Indicator

4053 Added

4735 Revised line title

6036 Revised USSGL 4393: Authority_Type

6838 Added

6938 Added

7331 Revised USSGL 4199: Debit_Credit

9201 Revised USSGL 1620: Transaction_Partner

9202 Revised USSGL 1620: Transaction_Partner

9203 Added

9204 Added

9401 Added subtitle

> ***[Fiscal 2005]{.underline}***
>
> **SF 133: Report of Budget Execution and Budgetary Resources:**
>
> [Line]{.underline}

5.  Added USSGLs 4387, 4388

> 6B Added domain value "E" for USSGL 4393 for attribute TAFS status
>
> 6D Added USSGL 4132
>
> Footnote 15 Revised
>
> **FMS 2108: Yearend Closing Statement:**

For Treasury Appropriation Fund Symbols With Investments in Agency
Securities

[Column]{.underline}

> 6 Added domain value "F" for USSGL 1620 for
>
> attribute Trans. Partner

For Treasury Appropriation Fund Symbols With Investments in Non-Federal
Securities

[Column]{.underline}

> 6 Added domain value "X" for USSGL 1620 for
>
> attribute Trans. Partner

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

> ***[Fiscal 2005]{.underline}***
>
> **FMS 2108: Yearend Closing Statement:**

Indefinite Contract Authority

[Column]{.underline}

> 5 Added USSGL 4132
>
> 6 Added USSGL 4132
>
> **Statement of Financing:**
>
> [Line]{.underline}
>
> Line 16 Added footnote reference "3"
>
> Line 16 Added USSGLs 5610, 5619
>
> Line 27 Added footnote reference "3"
>
> [Footnote]{.underline}

3 Added

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

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

**Reclassified Balance Sheet:**

[Line]{.underline}

2.2 Revised line title

2.  Added USSGL 6600

10 Revised line number to 9.3

11 Revised line number to 10; revised CALC to (8 + 9.3)

> ***[Fiscal 2005]{.underline}***

**Reclassified Balance Sheet:**

[Line]{.underline}

2.2 Revised line title

> 9.2 Added USSGL 6600

10 Revised line number to 9.3

11 Revised line number to 10; revised CALC to (8 + 9.3)

**Statement of Changes in Net Position:**

[Line]{.underline}

5.9 Revised the AIR