**U.S. Government Standard General Ledger**

**Chart of Accounts**

**Account Normal**

**[Number]{.underline} [Title]{.underline} [Balance]{.underline}**

**1000 ASSETS**

1010 Fund Balance With Treasury Debit

**CASH**

1110 Undeposited Collections Debit

1120 Imprest Funds Debit

1130 Funds Held by the Public Debit

1190 Other Cash Debit

1195 Other Monetary Assets Debit

1200 Foreign Currency Debit

**RECEIVABLES**

1310 Accounts Receivable Debit

1319 Allowance for Loss on Accounts Receivable Credit

1320 Employment Benefit Contributions Receivable Debit

1325 Taxes Receivable Debit

1329 Allowance for Loss on Taxes Receivable Credit

1330 Receivable for Transfers of Currently

Invested Balances Debit

1335 Expenditure Transfers Receivable Debit

1340 Interest Receivable Debit

1349 Allowance for Loss on Interest Receivable Credit

1350 Loans Receivable Debit

1359 Allowance for Loss on Loans Receivable Credit

1360 Penalties, Fines and Administrative Fees Receivable Debit

1369 Allowance for Loss on Penalties, Fines

and Administrative Fees Receivable Credit

1399 Allowance for Subsidy Credit

**ADVANCES AND PREPAYMENTS**

1410 Advances to Others Debit

1450 Prepayments Debit

**INVENTORY AND RELATED PROPERTY**

1511 Operating Materials and Supplies Held for Use Debit

1512 Operating Materials and Supplies Held

in Reserve for Future Use Debit

1513 Operating Materials and Supplies - Excess,

Unserviceable and Obsolete Debit

**1514 Operating Materials and Supplies Held for Repair Debit**

**1519 Operating Materials and Supplies -- Allowance Credit**

**T/L S2-02-01 I -- 3 October 2001**

**U.S. Government Standard General Ledger**

**Chart of Accounts**

**Account Normal**

**[Number]{.underline} [Title]{.underline} [Balance]{.underline}**

**1000 ASSETS (continued)**

**INVESTMENTS (continued)**

1612 Premium on U.S. Treasury Securities

Issued by Public Debt Debit

1613 Amortization of Discount and Premium

on U.S. Treasury Securities Issued by Public Debt Either

**1618 Market Adjustment -- Investments Either**

1620 Investments in Securities Other Than Public Debt

Securities Debit

1621 Discount on Securities Other Than Public Debt

Securities Credit

1622 Premium on Securities Other Than Public Debt Securities Debit

1623 Amortization of Premium and Discount on Securities

Other Than Public Debt Securities Either

> **1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by Public
> Debt Debit**

**1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by**

**Public Debt Credit**

**1633 Amortization of Discount on U.S. Treasury Zero Coupon**

> **Bonds Issued by Public Debt Debit**

**1638 Market Adjustment -- Investments in U.S. Treasury Zero**

**Coupon Bonds Either**

**1639 Contra Market Adjustment -- Investments in U.S. Treasury**

> **Zero Coupon Bonds Either**

1690 Other Investments Debit

**GENERAL PROPERTY, PLANT AND EQUIPMENT**

1711 Land and Land Rights Debit

1712 Improvements to Land Debit

1719 Accumulated Depreciation on Improvements to Land Credit

**1720 Construction-in-Progress Debit**

1730 Buildings, Improvements and Renovations Debit

1739 Accumulated Depreciation on Buildings,

Improvements and Renovations Credit

1740 Other Structures and Facilities Debit

1749 Accumulated Depreciation on Other Structures

and Facilities Credit

**T/L S2-02-01 I -- 5 October 2001**

**U.S. Government Standard General Ledger**

**Chart of Accounts**

**Account Normal**

**[Number]{.underline} [Title]{.underline} [Balance]{.underline}**

**1000** **ASSETS (continued)**

**GENERAL PROPERTY, PLANT AND EQUIPMENT (continued)**

1750 Equipment Debit

1759 Accumulated Depreciation on Equipment Credit

1810 Assets Under Capital Lease Debit

1819 Accumulated Depreciation on Assets Under

Capital Lease Credit

1820 Leasehold Improvements Debit

1829 Accumulated Amortization on Leasehold Improvements Credit

1830 Internal-Use Software Debit

1832 Internal-Use Software in Development Debit

1839 Accumulated Amortization on Internal-Use Software Credit

1840 Other Natural Resources Debit

1849 Allowance for Depletion Credit

1890 Other General Property, Plant and Equipment Debit

**OTHER ASSETS**

1920 Unrequisitioned Authorized Appropriations Debit

1921 Receivable from Appropriations Debit

1990 Other Assets Debit

**2000 LIABILITIES**

**ACCRUED LIABILITIES - OTHER**

2110 Accounts Payable Credit

2120 Disbursements in Transit Credit

2130 Contract Holdbacks Credit

2140 Accrued Interest Payable Credit

2150 Payable for Transfers of Currently Invested Balances Credit

2155 Expenditure Transfers Payable Credit

2160 Entitlement Benefits Due and Payable Credit

2170 Subsidy Payable to Financing Account Credit

2179 Contra Liability for Subsidy Payable to

> Financing Account Debit

2180 Loan Guarantee Liability Credit

2190 Other Accrued Liabilities Credit

**T/L S2-02-01 I -- 6 October 2001**