“C” TREASURY ACCOUNT SYMBOL (TAS) GUIDANCE

EFFECTIVE FISCAL YEAR 2017

PREPARED BY:

GENERAL LEDGER ADVISORY BRANCH

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Version 

Number

Date Description of Change Effective USSGL TFM

1.0 6/2017 Original TFM Bulletin No. 2017-06

1.1 10/2017 Reflect guidance for canceled 

receivables in the background 

information.

TFM Bulletin No. 2017-16
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

June 2017

Background: 

Expired obligated and unobligated balances must be reported as canceled on the final, September 30 SF133 before you close the 

TAFS. Once an amount is reported as canceled, it should not be reported again (Circular No. A-11, Section 130.13.) While the 

budgetary USSGL balances are not required to be reported to Treasury and OMB after the TAFS is canceled, the Agency must still (1) 

maintain a tracking process that controls for obligations pertaining to canceled appropriations to prevent overpayment (Circular No. 

A-11, Section 130.14) and (2) report certain proprietary USSGL balances to Treasury via GTAS. Agencies deposit collections

received after an account has been closed in miscellaneous receipts account 320000, “Collections of Receivables From

Canceled Accounts” (TFM 2-4700, TFM Bulletin No. 2017-08.) For further canceling receivables guidance, refer to GFR

Account Scenario 4 on page 58 – 80 of the General Fund Receipt (GFR) Account Guide. This can be found on the USSGL

Website at https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/mr_transactions_17-b.pdf.

GTAS will establish a default TAS (“C” domain value for availability type). The system-generated “C” TAS will have three

components: the three-digit agency identifier, availability type “C,” and a four-digit main account. The GTAS system will provide a 

“C” TAS on the GTAS Super Master Accounts File for each fund family represented on the SMAF. Agencies may choose one or 

more “C” TAS on the SMAF to report assets. 

“If an entity is using a default fund symbol of its own creation for fixed assets, they must use the new “C” account in its place. 

However, if agencies are using a current-year fund symbol, an “X” fund, or some variation of an active account, they may continue. 

Entities may also decide on their own when to move these assets from the original purchasing fund but must be accomplished no later 

than the agency’s final GTAS submission for period 12 of the fifth fiscal year after the availability has expired.” (2-4700 TFM). 

The “C” TAS may be used for canceled proprietary payables. In this instance the Agency must move proprietary USSGL account 

balances to a TAS with the same purpose. For example, a TAS with period of availability of 2011 would need to move the canceled 

assets and proprietary payables no later than September 30, 2016 (pre-closing). TAS XXX 2011 2011 1450 would need to move the 

proprietary USSGL balances to a current year appropriation (e.g., TAS XXX 2016 2016 1450) with the same main account code (e.g., 

1450) or to the “C” TAS with the same main account code (e.g., 1450) (pre-closing). 

This scenario’s focus is on the use of the “C” TAS and Fixed Assets.

Page 3 of 26 
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 4 of 26

June 2017

Assumptions:

 TAFS is an annual 2011 general fund expenditure TAS. 

 Scenario starts at the expired phase other than the fifth expired year. 

Listing of USSGL Accounts Used in This Scenario:

Account Number Account Title

Budgetary

420100 Total Actual Resources – Collected

435000 Canceled Authority

465000 Allotments – Expired Authority

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

497100 Downward Adjustment of Prior-Year Unpaid Delivered Orders – Obligations, Recoveries

Proprietary

101000 Fund Balance With Treasury

173000 Buildings, Improvements, and Renovations

173900 Accumulated Depreciation on Buildings, Improvements, and Renovations

211000 Accounts Payable

296000 Accounts Payable From Canceled Appropriations

310000 Unexpended Appropriations – Cumulative

310100 Unexpended Appropriations – Appropriations Received

310600 Unexpended Appropriations – Adjustments

310700 Unexpended Appropriations – Used

331000 Cumulative Results of Operations
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

570000 Expended Appropriations

572000 Financing Sources Transferred In Without Reimbursement

573000 Financing Sources Transferred Out Without Reimbursement

610000 Operating Expenses/Program Costs

671000 Depreciation, Amortization, and Depletion

680000 Future Funded Expenses

Memorandum

880100 Offset for Purchases of Assets

880400 Purchases of Assets – Other

*For Account Definitions please refer to the USSGL TFM Section II.
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Pre-Closing Adjusted Trial Balance Period 12:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected 200,000,000 - - -

465000 Allotments – Expired Authority - 197,000,000 - -

490100 Delivered Orders – Obligations Unpaid - 100,000 - -

490200 Delivered Orders – Obligations Paid - 2,900,000 - -

Total 200,000,000 200,000,000 - -

Proprietary

101000 (G) Fund Balance With Treasury 197,100,000 - - -

173000 Buildings, Improvements, and Renovations 2,000,000 - - -

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations - 51,282 - -

211000 (F) Accounts Payable - 100,000 - -

310100 (G) Unexpended Appropriations – Appropriations Received - 200,000,000 - -

310700 (G) Unexpended Appropriations – Used 3,000,000 - - -

570000 (G) Expended Appropriations - 3,000,000 - -

610000 (F) Operating Expenses/Program Costs 1,000,000 - - -

671000 Depreciation, Amortization and Depletion 51,282 - - -

Total 203,151,282 203,151,282 - -

Memorandum

880100 (F) Offset for Purchases of Assets - 2,000,000 - -

880400 (F) Purchases of Assets – Other 2,000,000 - - -

Total 2,000,000 2,000,000 - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Closing Entries:

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

Year 2016 CTAS

Performing Agency DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations 

 420100 Total Actual Resources - Collected

Proprietary Entry

None

2,900,000

2,900,000

F314

2. To record closing of revenue to cumulative results of operation.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

570000 (G)1 Expended Appropriations (RC 38)2

 331000 Cumulative Results of Operation

3,000,000

3,000,000

F336

 

1 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier.

2 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload)
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 8 of 26

June 2017

3. To record closing of expenses to cumulative results of operation.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operation

 610000 (F)3 Operating Expenses/Program Costs (RC 24)

 671000 Depreciation, Amortization and Depletion

1,051,282

1,000,000

51,282

F336

4. To record closing of fiscal year activity to unexpended appropriations.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

310100 (G) Unexpended Appropriations – Appropriations 

Received (RC 41) 

 310000 Unexpended Appropriations – Cumulative

 310700 (G) Unexpended Appropriations – Used (RC 39) 

200,000,000

197,000,000

3,000,000

F342

 

3

F will always have 3 digit trading partner agency identifier.
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 9 of 26

June 2017

5. To record closing of memorandum accounts for purchases.

Year 2016 CTAS

Performing Agency DR CR TC

Memorandum Entry

880100 (F) Offset for Purchases of Assets (RC 24)

 880400 (F) Purchases of Assets – Other (RC 24)

2,000,000

2,000,000

F370

Post-Closing Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected 197,100,000 - - -

465000 Allotments –Expired Authority - 197,000,000 - -

490100 Delivered Orders – Obligations, Unpaid - 100,000 - -

Total 197,100,000 197,100,000 - -

Proprietary

101000 (G) Fund Balance With Treasury 197,100,000 - - -

173000 Buildings, Improvements, and Renovations 2,000,000 - - -

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations - 51,282 - -

211000 (F) Accounts Payable - 100,000 - -

310000 Unexpended Appropriations – Cumulative - 197,000,000 - -

331000 Cumulative Results of Operations - 1,948,718 - -

Total 199,100,000 199,100,000 - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Financial Statements:

BALANCE SHEET

Year 2016 CTAS

Assets (Note 2)

Intragovernmental

1. Fund Balance with Treasury (Note 3) (101000E) 197,100,000 -

6. Total Intragovernmental (calc.) 197,100,000 -

13. General property, plant, and equipment, net (Note 10) (17300E, 173900E) 1,948,718 -

15. Total assets (calc.) 199,048,718 -

Liabilities (Note 13)

Intragovernmental

17. Accounts Payable (211000E) 100,000 -

20. Total intragovernmental (calc.) 100,000 -

28. Total Liabilities (calc.) 100,000 -

Net Position

31. Unexpended appropriations – All Other Funds (310100E, 310700E) 197,000,000 -

33. Cumulative results of operations - All Other Funds (570000E, 610000E, 671000E) 1,948,718 -

35. Total Net Position – All Other Funds (calc.) 198,948,718 -

36. Total Net Position (calc.) 198,948,718 -

37. Total liabilities and net position (calc.) 199,048,718 -

STATEMENT OF NET COST

Year 2016 CTAS

Gross Program Costs:

1. Gross costs (Note 22) (610000E, 671000E, 880100E, 880400E) 1,051,282 -

3. Net program costs (calc.) 1,051,282 -

5. Net program costs including Assumption Changes (calc.) 1,051,282 -

8. Net cost of operations (calc.) 1,051,282 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 11 of 26

June 2017

STATEMENT OF CHANGES IN NET POSITION

Year 2016 CTAS

Cumulative Results from Operations:

Budgetary Financing Sources:

5. Appropriations used (570000E) 3,000,000 -

14. Total Financing Sources (calc.) 3,000,000 -

15. Net Cost of Operations (+/-) (1,051,282) -

16. Net Change (calc.) 1,948,718 -

17. Cumulative Results of Operations (calc.) 1,948,718 -

Unexpended Appropriations:

Budgetary Financing Sources:

21. Appropriations received (310100E) 200,000,000 -

24. Appropriations used (310700E) (3,000,000) -

25. Total Budgetary Financing Sources (calc.) 197,000,000 -

26. Total Unexpended Appropriations (calc.) 197,000,000 -

27. Net Position (calc.) 198,948,718 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 12 of 26

June 2017

STATEMENT OF BUDGETARY RESOURCES

Year 2016 CTAS

Budgetary Resources

1000 Unobligated balance brought forward, Oct 1 (420100E) 200,000,000 -

1020.5 Unobligated balance brought forward, Oct 1 as adjusted (calc.) 200,000,000 -

1051 Unobligated balance from prior year budget authority, net (calc.) 200,000,000 -

1910 Total budgetary resources (calc.) 200,000,000 -

-

Status of budgetary resources: -

2190 New obligations and upward adjustments (total) (Note 31) (490100E, 490200E) 3,000,000 -

2413 Expired unobligated balance, end of year (465000E) 197,000,000 -

2490 Unobligated balance, end of year (total) (calc.) 197,000,000 -

2500 Total budgetary resources (calc.) 200,000,000 -

Change in obligated balance:

Unpaid obligations:

3012 New obligations and upward adjustments (490100E, 490200E) 3,000,000 -

3020 Outlays, gross (-) (490200E) (2,900,000) -

3050 Unpaid Obligations, end of year (490100E) 100,000 -

-

Memorandum (non-add) entries -

3200 Obligated balance, end of year (+ or -) 100,000 -

Budget authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) (calc.) - -

4180 Budget authority, net (total) (discretionary and mandatory) (calc.) - -

4185 Outlays, gross (discretionary and mandatory) (490200E) 2,900,000 -

4190 Outlays, net (total) (discretionary and mandatory) (calc.) 2,900,000 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

SF 133: Report on Budget Execution and Budgetary Resources & Budget Program and Financing Schedule (Schedule P)

Year 2016 CTAS

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

All accounts:

0900 Total new obligations, unexpired accounts (490100E, 490200E) - 3,000,000 - -

1000 Unobligated balance brought forward, Oct 1 (420100E) 200,000,000 200,000,000 - -

1050 Unobligated balance (total) 200,000,000 200,000,000 - -

1080 Adjustment to expired unobligated balance brought forward, Oct 1 

(+ or -) (490100E, 490200E) 3,000,000 - - -

1099 Expired unobligated balance (total) (calc.) 3,000,000 200,000,000 - -

- -

Budget authority: - -

Appropriations:

Discretionary:

1900 Budget Authority (total)(calc.) - - - -

1910 Total budgetary resources (calc.) 200,000,000 - - -

1930 Total budgetary resources available (calc.) - 200,000,000 - -

-

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2002 Category B (by project) (490100E, 490200E) 3,000,000 - - -

2004 Direct obligations (total) 3,000,000 - - -

2180 Obligations (“upward adjustments”), expired accounts (490100E, 

490200E)

3,000,000 - - -

2190 New obligations and upward adjustments (total) 3,000,000 - - -

2413 Expired unobligated balance: end of year (465000E) 197,000,000 - - -

2490 Unobligated balance, end of year (total) 197,000,000 - - -

2500 Total budgetary resources 200,000,000 - - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Memorandum (non-add) entries:

2501 Subject to apportionment – excluding anticipated amounts (465000E, 

490100E, 490200E) 200,000,000 - - -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3001 Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) 

(490100E) 100,000 100,000 - -

3050 Unpaid obligations, end of year (490100E) 100,000 100,000 - -

3100 Obligated balance, start of year (+ or -) 100,000 100,000 - -

Memorandum (non-add) entries:

3200 Obligated balance, end of year (+ or -) 100,000 100,000 - -

BUDGETARY AUTHORITY AND OUTLAYS, NET

Discretionary:

4000 Budget authority, gross - - - -

4010 Outlays from new discretionary authority (490200E) 2,900,000 2,900,000 - -

4020 Outlays, gross (total) 2,900,000 2,900,000 - -

4070 Budget authority, net (discretionary) - - - -

4080 Outlays, net (discretionary) 2,900,000 2,900,000 - -

4180 Budget authority, net (total) - - - -

4190 Outlays, net (total) 2,900,000 2,900,000 - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Reclassified Financial Statements:

 RECLASSIFIED BALANCE SHEET

Year 2016 CTAS

1 Assets

2 Non-federal

2.5 Property, plant and equipment, net (173000E, 173900E) 1,948,718 -

2.9 Total non-federal assets (calc.) 1,948,718 -

3 Federal 

3.1 Fund balance with Treasury (RC 40)/1 (101000E) 197,100,000 -

3.14 Total federal assets 197,100,000 -

4 Total assets (calc.) 199,048,718 -

5 Liabilities:

6 Non-federal

6.10 Total non-federal liabilities

7 Federal

7.1 Accounts payable (RC 22)/1 (211000E) 100,000 -

7.14 Total federal liabilities (calc.) 100,000 -

8 Total liabilities (calc.) 100,000 -

9 Net position:

9.2 Net Position– Funds other than those from dedicated collections (310100E, 310700E, 

570000E, 610000E, 671000E, 880100E, 880400E) 198,948,718 -

10 Total net position (calc.) 198,948,718 -

11 Total liabilities and net position (calc.) 199,048,718 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

 RECLASSIFIED STATEMENT OF NET COST

Year 2016 CTAS

1 Gross cost

2 Non-federal gross cost (671000E) 51,282 -

6 Total non-federal gross cost (calc.) 51,282 -

7 Federal gross cost - -

7.3 Buy/sell cost (RC 24) /2 (610000E) 1,000,000 -

7.4 Purchase of assets – (RC 24) (880400E) 2,000,000 -

7.5 Purchase of assets offset (RC 24) (880100E) (2,000,000) -

8 Total federal gross cost (calc.) 1,000,000 -

9 Department total gross cost (calc.) 1,051,282 -

10 Earned revenue - -

12 Federal earned revenue - -

13 Total federal earned revenue (calc.) - -

14 Department total earned revenue (calc.) - -

15 Net cost of operations (calc.) 1,051,282 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Year 2016 CTAS

7 Budgetary Financing sources:

7.1 Appropriation received as adjusted (rescissions and other adjustments) (RC41)/1 

(310100E) 200,000,000 -

7.2 Appropriations used (RC 39) (310700E) (3,000,000) -

7.3 Appropriations expended (RC 38)/1 (570000E) 3,000,000 -

7.18 Total budgetary financing sources (calc.) 200,000,000 -

9 Net cost of operations (+/-) (1,051,282) -

10 Net position, end of period (calc.) 198,948,718 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Canceling Year:

Beginning Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected 197,100,000 - - -

465000 Allotments –Expired Authority 197,000,000 - -

490100 Delivered Orders – Obligations, Unpaid 100,000 - -

Total 197,100,000 197,100,000 - -

Proprietary

101000 (G) Fund Balance With Treasury 197,100,000 - - -

173000 Buildings, Improvements, and Renovations 2,000,000 - - -

173900

Accumulated Depreciation on Buildings, Improvements 

and Renovations - 51,282 - -

211000 (F) Accounts Payable - 100,000 - -

310000 Unexpended Appropriations – Cumulative - 197,000,000 - -

331000 Cumulative Results of Operations - 1,948,718 - -

Total 199,100,000 199,100,000 - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

We are now in period 12 of the fifth year of the expired TAS (i.e. the canceling year.)

The budgetary resources in the account are canceled in the fifth year and the funds are withdrawn, however, the payable is reinstated 

in the canceled TAS. The following entries illustrate the necessary transactions. Remember, the payable was recorded and the 

expense associated with the payable was recognized in the year the TAS was unexpired – YEAR 2011.

YEAR 2016 - No other entries occurred during the fifth expired year after the availability of the appropriation/budget authority

expired. Note that the following entries, 1 and 2, are considered adjusting entries. 1. To record the cancellation of a valid obligation 

and accounts payable in canceling TAS and to withdraw unobligated balances. Note that although the budget resources for this 

appropriation are being canceled, the government is obligated to pay this account upon receipt of a valid bill. Therefore, record the 

associated accounting event 2 to reestablish the "canceled accounts payable" concurrently with this event. Section III – F128.
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 20 of 26

June 2017

Pre-closing Adjusting Entries: 

1. To record cancelation of payable in Period 12.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

497100 Downward Adjustments of Prior-Year Delivered Orders

 465000 Allotments – Expired Authority

Proprietary Entry

100,000

100,000

F128

211000 (F) Accounts Payable (RC 22)

 610000 (F) Operating Expenses/Program Costs (RC 24) 

 

570000 (G) Expended Appropriations (RC 38)

 310700 (G) Unexpended Appropriations – Used (RC 39)

Also Post:

Budgetary Entry

465000 Allotments – Expired Authority

 435000 Canceled Authority

Proprietary Entry

310600 (G) Unexpended Appropriations – Adjustments (RC 41) 

 101000 (G) Fund Balance With Treasury (RC 40)

Also Post:

Budgetary Entry

None

Proprietary Entry

680000 (F) Future Funded Expense (RC 24)

 296000 (F) Accounts Payable from Canceled Appropriations

 (RC 22)

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

B134R

F120

F130
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

2. To record the transfer-out of buildings, improvements, and renovations.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

173900 Buildings, Improvements, and Renovations

573000 (F) Financing Sources Transferred Out (RC 18)

 173000 Buildings, Improvements, and Renovations

Also Post:

Proprietary Entry

173000 Buildings, Improvements, and Renovations

 173900 Buildings, Improvements, and Renovations

 572000 (F) Financing Sources Transferred In (RC 18)

51,282

1,948,718

2,000,000

2,000,000

51,282

1,948,718

E510

E606
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 22 of 26

June 2017

3. To record the cancelation of expired authority and withdraw funds.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

465000 Allotments – Expired Authority 197,000,000

 435000 Canceled Authority 197,000,000 F120

Proprietary Entry

310600 (G) Unexpended Appropriations – Adjustments

 (RC 41) 

 101000 (G) Fund Balance with Treasury (RC 40) 

 

197,000,000

197,000,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 23 of 26

June 2017

Pre-Closing Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 197,100,000 - - -

435000 Canceled Authority 197,100,000 - -

490100 Delivered Orders – Obligations, Unpaid 100,000 - -

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders 100,000 - - -

Total 197,200,000 197,200,000

Proprietary

101000 (G) Fund Balance with Treasury 0 - 0 -

173000 Buildings, Improvements, and Renovations - - 2,000,000 -

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations - - - 51,282

296000 (F) Accounts Payable from Cancelled Appropriations - - - 100,000

310000 Unexpended Appropriations – Cumulative - 197,000,000 - -

310600 (G) Unexpended Appropriations – Adjustments 197,100,000 - - -

310700 (G) Unexpended Appropriations - Used - 100,000 - -

331000 Cumulative Results of Operations - 1,948,718 - -

570000 (G) Expended Appropriations 100,000 - - -

572000 (F) Financing Sources Transferred in Without 

Reimbursement

- - - 1,948,718

573000 (F) Financing Sources Transferred Out Without 

Reimbursement 1,948,718 - - -

610000 (F) Operating Expenses/Program Costs - 100,000 - -

680000 (F) Future Funded Expenses - - 100,000 -

Total 199,148,718 199,148,718 2,100,000 2,100,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

Closing Entries:

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

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 100,000 F325

 497100 Downward Adjustments of Prior-Year Unpaid 

 Delivered Orders – Obligations, Recoveries 100,000

Proprietary Entry

None.
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

2. To record closing of expenses to cumulative results of operation.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operation

610000 (F) Operating Expenses/Program Costs (RC 24)

570000 (G) Expended Appropriations (RC 38)

573000 (F) Financing Sources Transferred In Without Reimb.

 (RC 18)

Also Post:

572000 (F) Financing Sources Transferred In Without Reimb.

 (RC 18)

 331000 Cumulative Results of Operation

 680000 (F) Future Funded Expenses (RC 24)

1,948,718

100,000

100,000

1,948,718

1,948,718

1,848,718

100,000

F336
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 26 of 26

June 2017

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

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

310000 Unexpended Appropriations - Cumulative

310700 (G) Unexpended Appropriations – Used (RC 39)

 310600 (G) Unexpended Appropriations – Adjustments (RC 41) 

 

197,000,000

100,000

197,100,000

F342

Canceling Year:

Post Close Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 197,100,000 - - -

435000 Canceled Authority - 197,100,000 - -

Total 197,100,000 197,100,000 - -

Proprietary

173000 Buildings, Improvements, and Renovations - - 2,000,000 -

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations - - - 51,282

296000 (F) Accounts Payable from Canceled Appropriations - - - 100,000

331000 Cumulative Results of Operations - - - 1,848,718

Total - - 2,000,000 2,000,000