BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

ACCC Administrative Check Claims C ACCD Administrative Check Claims D ACCCAJ Adjustment to a Administrative Check Claims D ACCDAJ Adjustment to a Administrative Check Claims C AIPEXDEC Accrued Int Payable on Exchanges of Deferred US Treasury Sec, Decrease D AIPEXINC Accrued Int Payable on Exchanges of Deferred US Treasury Sec, Increase C AIPEDCAJ Adjustment To Accrued Int Payable on Exchanges of Deferred US Treasury Sec C 

AIPEINAJ Adjustment To Accrued Int Payable on Exchanges of Deferred US Treasury Sec D AP Regular/Supplemental C APADV Appropriation - Advance C APBGT Appropriation - Budget C APCRREF Appropriation - Credit Reform C APIND Appropriation - Indefinite C APINDYEC Indefinite, Year End Closing Adjustment, Credit C APINDYED Indefinite, Year End Closing Adjustment, Debit D APLIMIND Appropriation - Limited Indefinite C APOTH Appropriation - Other C APROP Appropriation Warrants C APSPCEXP Special and Trust Fund Unappropriated C APSPCUR Special and Trust Fund Unappropriated D ASDRDEC Allocations of Special Drawing Rights, Decrease to Fund Balance D ASDRINC Allocations of Special Drawing Rights, Increase to Fund Balance C ASDRDCAJ Adjustment to Allocations of Special Drawing Rights, Increase to Fund Balance C ASDRINAJ Adjustment to Allocations of Special Drawing Rights, Decrease to Fund Balance D AXFERC Appropriation Transfer, increase C AXFERD Appropriation Transfer, Decrease D BPDC Borrowing From The US Treasury C 95 BPDD Borrowing From The US Treasury D BPDPC Repayment of Borrowing From The US Treasury C BPDPD Repayment of Borrowing From The US Treasury D 85 BXFERC Balance Transfer , Increase C BXFERD Balance Transfer , Decrease D CNONFSC Change In Non-Federal Securities (Market Value) C 43 CNONFSD Change In Non-Federal Securities (Market Value) D 43 CNFSCAJ Adjustment to Change In Non-Federal Securities (Market Value) D 43 CNFSDAJ Adjustment to Change In Non-Federal Securities (Market Value) C 43 CNFSCRV Reversal to Change In Non-Federal Securities (Market Value) D 43 COLAVRAJ Debit Adjustment of Collection for an Available Receipt Account (current fiscal year) D COLAVRCT Collection To An Available Receipt Account, Credit (current fiscal year) C COLAVRRV Reversal to Collection for an Available Receipt Account (current fiscal year) D COLL Offsetting Collection C COLLAJ Adjustment to Offsetting Collections D 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

COLLRV Reversal to Offsetting Collections D COLLBCA Available Receipts For Budget Clearing Accounts C 

COLLBCAJ Adjustment to Available Receipts for Budget Clearing Accounts D COLLBCRV Reversal to Available Receipts for Budget Clearing Accounts D COLLCA Offset To Payments For Obligations Of Closed Accounts C 46 COLLCAAJ Correction of Offset To Payments For Obligations Of Closed Accounts D 46 COLINTAJ Debit Adjustment of Interest Earnings D 76 COLINTRV Reversal to Interest Earnings D 76 COLLINT Interest Earnings, Credit C 76 COLLSBAJ Correction of Offset to Subsidy Payment From Program To Financing Account, Credit Reform D 65 COLLSBSD Offset to Subsidy Payment From Program To Financing Account, Credit Reform C 65 COLUVRAJ Debit Adjustment of Collection to an Unavailable Receipt Account D COLUVRCT Collection To An Unavailable Receipt Account, Credit C COLUVRRV Reversal to Collections for an Unavailable Receipt Account D CRBC Credit Reform Borrowing From The US Treasury C 95 CRBD Credit Reform Borrowing From The US Treasury D CRIMFDEC Quota-Dollar Deposits & FX rate chgs/NAB-Issuance of Loans-Dec & loss due to FX rate chgs D CRIMFINC Quota-Dollar Deposits & FX rate chgs/NAB-Repayments of Loans-Inc & gains due to the FX rate chgs C CIMFDCAJ Quota-Dec adj to Dollar Deposits & FX rate chgs/NAB-Issuance of Loans & loss due to FX rate chgs C CIMFINAJ Quota-Inc adj to Dollar Deposits & FX rate chgs/NAB-Repayment of Loans & gains due to FX rate chgs D CXFERC Transfers to General Fund Receipt Accounts C CXFERD Transfers to General Fund Receipt Accounts D DDIMFDEC Dollar Deposits with the International Monetary Fund, Decrease D DDIMFINC Dollar Deposits with the International Monetary Fund, Increase C DIMFDCAJ Adjustment To Dollar Deposits with the International Monetary Fund C DIMFINAJ Adjustment To Dollar Deposits with the International Monetary Fund D DFIDSDEC Deferred Interest (Discount) on US Treasury Securities, Decrease D DFIDSINC Deferred Interest (Discount) on US Treasury Securities, Increase C DFINTDEC Deferred Interest (Discount) on US Treasury Securities, Decrease D DFINTINC Deferred Interest (Discount) on US Treasury Securities, Increase C DINTDCAJ Adjustment To Deferred Interest (Discount) on US Treasury Securities C DINTINAJ Adjustment To Deferred Interest (Discount) on US Treasury Securities D DFIPRDEC Deferred Interest (Premium) on US Treasury Securities, Decrease D DFIPRINC Deferred Interest (Premium) on US Treasury Securities, Increase C DFIPDCAJ Adjustment To Deferred Interest (Premium) on US Treasury Securities C DFIPINAJ Adjustment To Deferred Interest (Premium) on US Treasury Securities D DFUNXDEC Deposit Funds Unexpended, Decrease to Fund Balance D DFUNXINC Deposit Funds Unexpended, Increase to Fund Balance C DFNXDCAJ Adjustment To Deposit Funds Unexpended, Increase to Fund Balance C DFNXINAJ Adjustment To Deposit Funds Unexpended, Decrease to Fund Balance D DHPUBDEC Debt Held by the Public, Decrease D DHPUBINC Debt Held by the Public, Increase C 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

DHPDCAJ Adjustment To Debt Held by the Public C 

DHPINAJ Adjustment To Debt Held by the Public D DIDSDCAJ Adjustment To Deferred Interest (Discount) on US Treasury Securities C DIDSINAJ Adjustment To Deferred Interest (Discount) on US Treasury Securities D DISB Gross Disbursement D DISBAJ Adjustment to Gross Disbursements C DISBBCA Gross Disbursement For Budget Clearing Accounts D DISBBCAJ Adjustment to Gross Disbursements for Budget Clearing Accounts C DISBCA Payments For Obligations Of Closed Accounts D 46 DISBCAAJ Adjustment to Payments For Obligations Of Closed Accounts C 46 DISBSBAJ Adjustment to Subsidy Payment From Program To Financing Account, Credit Reform C 65 DISBSBSD Subsidy Payment From Program To Financing Account, Credit Reform D 65 DPMOI Domestic Postal Money Orders Issued C DPMOIAJ Adjustment to Domestic Postal Money Orders Issued D DPMOP Domestic Postal Money Orders Paid D DPMOPAJ Adjustment to Domestic Postal Money Orders Paid C DQTDEC Direct Quota Decrease D DQTINC Direct Quota Increase C DQTDECAJ Adjustment To Direct Quota C DQTINCAJ Adjustment To Direct Quota D FFBC Borrowing From The Federal Financing Bank C 92 FFBD Borrowing From The Federal Financing Bank D FFBPC Repayment Of Borrowing From The Federal Financing Bank C FFBPD Repayment Of Borrowing From The Federal Financing Bank D 82 FHOTXC Funds Held Outside The Treasury, Credit C 41 FHOTXCRV Reversal to Funds Held Outside The Treasury, Credit D 41 FHOTXD Funds Held Outside The Treasury, Debit D 41 FHOTXCAJ Adjustment to Funds Held Outside The Treasury, Credit D 41 FHOTXDAJ Adjustment to Funds Held Outside The Treasury, Debit C 41 FPMOI Foreign Postal Money Orders Issued C FPMOIAJ Adjustment to Foreign Postal Money Orders Issued D FPMOP Foreign Postal Money Orders Paid D FPMOPAJ Adjustment to Foreign Postal Money Orders Paid C FTAC FICA Tax Adjustment, Increase C FTAD FICA Tax Adjustment, Decrease D HSDRDEC Holdings of Special Drawing Rights, Decrease to Fund Balance D HSDRINC Holdings of Special Drawing Rights, Increase to Fund Balance C HSDRDCAJ Adjustment To Holdings of Special Drawing Rights, Increase to Fund Balance C HSDRINAJ Adjustment To Holdings of Special Drawing Rights, Decrease to Fund Balance D IGHLDDEC Intragovernmental Holdings, Decrease D IGHLDINC Intragovernmental Holdings, Increase C IGHDDCAJ Adjustment To Intragovernmental Holdings C 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

IGHDINAJ Adjustment To Intragovernmental Holdings D 

INVCERT Investment (Purchase) In Participaction Certificates D 80 INVCRTAJ Adjustment to Investment (Purchase) In Participaction Certificates C 80 INVFSE Investment In Foreign Securities (Means of Financing) - ESF D 24 INVFSEAJ Adjustment to Investment In Foreign Securities (Means of Financing) - ESF C 24 INVGMAJ Adjustment to Invstmnt (Purch) in Guarntd Govt Agency Sec in Mrkt & Foreign Postal Money Orders C 89 INVGMKT Investment (Purchase) in Guarntd Govt Agency Securities in Market & Foreign Postal Money Orders D 89 INVNFDAJ Adjustment to Investment In Non-Federal Securities C 68 INVNFED Investment In Non-Federal Securities D 68 INVNFS Investment In Non-Federal Securities (Market Value) (Means of Financing) - RRB D 42 INVNFSAJ Adjustment to Investment In Non-Federal Securities (Market Value) (Means of Financing) - RRB C 42 INVNGSAJ Adjustment to Investment In Non-Guaranteed Government Agency Securities C 81 INVNGSEC Investment In Non-Guaranteed Government Agency Securities D 81 INVTSAJ Credit Adjustment of Investment In US Treasury Securities C 88 INVTSEC Investment In US Treasury Securities, Debit D 88 IOGDEC Decrease in Quota, Increment on Gold Resulting from the 1972 Par Modif Act D IOGINC Increase in Quota, Increment on Gold Resulting from the 1972 Par Modif Act C IOGDECAJ Adjustment To Decrease in Quota, Increment on Gold Resulting from the 1972 Par Modif Act C IOGINCAJ Adjustment To Increase in Quota, Increment on Gold Resulting from the 1972 Par Modif Act D JRCR Appropriation - Joint Resolution/Continuing Resolution C LOCDEC Decrease in Letter of Credit D LOCINC Increase in Letter of Credit C LOCDECAJ Adjustment To Decrease in Letter of Credit C LOCINCAJ Adjustmenty To Increase in Letter of Credit D LPC Limited Payability Cancellation D LPCAJ Adjustment to Limited Payability Cancellation C MLIABDEC Miscellaneous Liabilities, Decrease D MLIABINC Miscellaneous Liabilities, Increase C MLIBDCAJ Adjustment To Miscellaneous Liabilities C MLIBINAJ Adjustment To Miscellaneous Liabilities D MVADJDEC Maintenance of Value Adjustment, Decrease D MVADJINC Maintenance of Value Adjustment, Increase C MVAJDCAJ Adjustment To Maintenance of Value Adjustment C MVAJINAJ Adjustment To Maintenance of Value Adjustment D NCRBC Non-Credit Reform Borrowing From The US Treasury C 95 NCRBD Non-Credit Reform Borrowing From The US Treasury D NCRIBC Non-Credit Reform Borrowing Capitalized Interest from the US Treasury C 95 NCRIBD Non-Credit Reform Borrowing Capitalized Interest from the US Treasury D NETC Nonexpenditure Transfer, Credit C 38 NETCRV Reversal to Nonexpenditure Transfer, Credit D 38 NETD Nonexpenditure Transfer, Debit D 38 NETCAJ Adjustment to Nonexpenditure Transfer, Credit D 38 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

NETDAJ Adjustment to Nonexpenditure Transfers, Debit C 38 OCNFSCAJ Adjustment to Offset Of Change In Non-Federal Securities (Market Value), Credit D 44 

OCNFSDAJ Adjustment to Offset Of Change In Non-Federal Securities (Market Value), Debit C 44 OCNFSCRV Reversal to Offset Of Change In Non-Federal Securities (Market Value), Credit D 44 OCNONFSC Offset Of Change In Non-Federal Securities (Market Value), Credit C 44 OCNONFSD Offset Of Change In Non-Federal Securities (Market Value), Debit D 44 PCRBC Repayment Of Credit Reform Borrowing From The US Treasury C PCRBD Repayment Of Credit Reform Borrowing From The US Treasury D 85 PNCRBC Repayment Of Non-Credit Reform Borrowing From The US Treasury C PNCRBD Repayment Of Non-Credit Reform Borrowing From The US Treasury D 85 PNCRIBC Repayment of Non-Credit Reform Borrowing Capitalized Interest from the US Treasury C PNCRIBD Repayment of Non-Credit Reform Borrowing Capitalized Interest from the US Treasury D 85 POC Payment Over Cancellation C POCAJ Adjustment to a Payment Over Cancellation D PURCERT Purchase Of Participation Certificates Sales Fund D 69 PURCRTAJ Adjustment to Purchase Of Participation Certificates Sales Fund C 69 PURFHLAJ Adjustment to Purchase Of Federal Home Loan Bank & Federal Land Bank Securities C 67 PURFHLB Purchase Of Federal Home Loan Bank And Federal Land Bank Securities D 67 RAPPRC Reappropriation C RAPPRD Reappropriation D RCRBC Reverse Credit Reform Borrowing From The US Treasury C 95 RCRBD Reverse Credit Reform Borrowing From The US Treasury D REC Reclamation Credit D RECAJ Adjustment to a Reclamation Credit C REDCERT Redemption (Sale) Of Participation Certificates C 90 REDCRTAJ Adjustment to Redemption (Sale) Of Participaction Certificates D 90 REDCRTRV Reversal to Redemption (Sale) Of Participaction Certificates D 90 REDFHLAJ Adjustment to Sale Of Federal Home Loan Bank And Federal Land Bank Securities D 77 REDFHLB Sale Of Federal Home Loan Bank And Federal Land Bank Securities C 77 REDFHLRV Reversal to Sale Of Federal Home Loan Bank And Federal Land Bank Securities D 77 REDFSE Redemption of Foreign Securities (Means of Financing) - ESF C 24 REDFSEAJ Adjustment to Redemption of Foreign Securities (Means of Financing) - ESF D 24 REDFSERV Reversal to Redemption of Foreign Securities (Means of Financing) - ESF D 24 REDGMAJ Adjustment to Redemption (Sale) of Guarntd Govt Agency Sec in Mrkt & Foreign Postal Money Ordrs D 99 REDGMKT Redemption (Sale) of Guaranteed Govt Agency Securities in Market & Foreign Postal Money Orders C 99 REDGMRV Reversal to Redemption (Sale) of Guarntd Govt Agency Sec in Mrkt & Foreign Postal Money Orders D 99 REDGSCAJ Adjustment to Redemption Of Guaranteed Govt Agency Sec & Dom Postal Money Orders C 86 REDGSEC Redemption Of Guaranteed Govt Agency Securities & Domestic Postal Money Orders D 86 REDNFDAJ Adjustment to Redemption Of Non-Federal Securities D 78 REDNFDRV Reversal to Redemption Of Non-Federal Securities D 78 REDNFED Redemption Of Non-Federal Securities C 78 REDNFS Redemption of Non-Federal Securities (Market Value) (Means of Financing) - RRB C 42 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

REDNFSAJ Adjustment to Redemption of Non-Federal Securities (Market Value) (Means of Financing) - RRB D 42 

REDNFSRV Reversal to Redemption of Non-Federal Securities (Market Value) (Means of Financing) - RRB D 42 REDNGMAJ Adjustment to Redemption Of Non-Guaranteed Government Agency Sec In Market C 87 REDNGMKT Redemption Of Non-Guaranteed Government Agency Securities In Market D 87 REDNGSAJ Adjustment to Redemption (Sale) Of Non-Guaranteed Government Agency Securities D 91 REDNGSEC Redemption (Sale) Of Non-Guaranteed Government Agency Securities C 91 REDNGSRV Reversal to Redemption (Sale) Of Non-Guaranteed Government Agency Securities D 91 REDTSAJ Debit Adjustment of Redemption (Sale) Of US Treasury Securities D 98 REDTSEC Redemption (Sale) Of US Treasury Securities, Credit C 98 REFTAXC Refund of Taxes, Credit C REFTAXD Refund of Taxes, Debit D REFTXCAJ Adjustment To Refund of Taxes D REFTXDAJ Adjustment To Refund of Taxes C RNCRBC Reverse Non-Credit Reform Borrowing From The US Treasury C 95 RNCRBD Reverse Non-Credit Reform Borrowing From The US Treasury D RNCRIBC Reverse Non-Credit Reform Borrowing Capitalized Interest from the US Treasury C 95 RNCRIBD Reverse Non-Credit Reform Borrowing Capitalized Interest from the US Treasury D ROIDEC Revaluation of Investments in Exchange Stabilization Funds, Decrease to Fund Balance D ROIINC Revaluation of Investments in Exchange Stabilization Funds, Increase to Fund Balance C ROIDCAJ Adjustment to Revaluation of Investments in Exchange Stabilization Funds, Increase to Fund Balance C ROIINAJ Adjustment to Revaluation of Investments in Exchange Stabilization Funds, Decrease to Fund Balance D RPCRC Reverse Repayment Of Credit Reform Borrowing From The US Treasury C RPCRD Reverse Repayment Of Credit Reform Borrowing From The US Treasury D 85 RPCVADEC Receivable/Payable for the US Currency Valuation Adj, Decrease D RPCVAINC Receivable/Payable for the US Currency Valuation Adj, Increase C RPCVDCAJ Adjustment To Receivable/Payable for the US Currency Valuation Adj C RPCVINAJ Adjustment To Receivable/Payable for the US Currency Valuation Adj D RPNCRC Reverse Repayment Of Non-Credit Reform Borrowing From the US Treasury C RPNCRD Reverse Repayment Of Non-Credit Reform Borrowing From the US Treasury D 85 RPNCRIC Reverse Repayment Non-Credit Reform Borrowing Capitalized Interest from the US Treasury C RPNCRID Reverse Repayment Non-Credit Reform Borrowing Capitalized Interest from the US Treasury D 85 RS Appropriation - Rescission(s) C RTSECDEC Receivable on US Treasury Securities, Decrease D RTSECINC Receivable on US Treasury Securities, Increase C RTSCDCAJ Adjustment To Receivable on US Treasury Securities C RTSCINAJ Adjustment To Receivable on US Treasury Securities D RWNCRIC Reverse Write-Off Of Non-Credit Reform Borrowing Capitalized Interest From The US Treasury C RWNCRID Reverse Write-Off Of Non-Credit Reform Borrowing Capitalized Interest From The US Treasury D 85 RWNCRC Reverse Write-Off Of Non-Credit Reform Borrowing From The US Treasury C RWNCRD Reverse Write-Off Of Non-Credit Reform Borrowing From The US Treasury D 85 SALECERT Sale Of Participation Certificates Sales Fund C 79 SALECTAJ Adjustment to Sale Of Participation Certificates Sales Fund D 79 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

SALECTRV Reversal to Sale Of Participation Certificates Sales Fund D 79 SALEGSAJ Adjustment to Sale Of Guaranteed Government Agency Sec & Dom Post Money Orders D 96 

SALEGSEC Sale Of Guaranteed Government Agency Securities and Domestic Post Money Orders C 96 SALEGSRV Reversal to Sale Of Guaranteed Government Agency Sec & Dom Post Money Orders D 96 SALNGMAJ Adjustment to Sale Of Non-Guaranteed Government Agency Securities In Market D 97 SALNGMKT Sale Of Non-Guaranteed Government Agency Securities In Market C 97 SALNGMRV Reversal to Sale Of Non-Guaranteed Government Agency Securities In Market D 97 SBDFDEC Net Proceeds from Sales and Withholdings for Savings Bonds, Deposit Fund Liability Increase D SBDFINC Net Proceeds from Sales and Withholdings for Savings Bonds, Deposit Fund Liability Decrease C SBDFDCAJ Adjustment To Net Proceeds from Sales and Withholdings for Savings Bonds, Deposit Fund Liability C SBDFINAJ Adjustment To Net Proceeds from Sales and Withholdings for Savings Bonds, Deposit Fund Liability D SDRCDEC Special Drawing Rights Certificates, Decrease to Fund Balance D SDRCINC Special Drawing Rights Certificates, Increase to Fund Balance C SDRCDCAJ Adjustment To Special Drawing Rights Certificates, Increase to Fund Balance C SDRCINAJ Adjustment To Special Drawing Rights Certificates, Decrease to Fund Balance D SRRCTEXP Surplus, Special or Trust Available for Restoration D SRRCTUR Surplus, Special or Trust Available for Restoration C SRRTYECR Surplus, YR End Closing Cancellation Special and Non-Revolving Trust fund (Unavail Receipts), Credit C SRRTYEDR Surplus, YR End Closing Cancellation Special and Non-Revolving Trust fund (Unavail Receipts), Debit D SW Surplus, Unavailable for Restoration D SWUGFRCR Sweeping of miscellaneous general fund unavailable receipt accounts, credit C SWUGFRDR Sweeping of miscellaneous general fund unavailable receipt accounts, debit D SWYE Surplus, Year End Closing Cancellation of Expired Account Balances D SWYERV Reversal of Surplus, Year End Closing Cancellation of Expired Account Balances C SWYEAR Surplus, Year-End Closing Cancellation, Unavailable for Restoration D UCC Unavailable Check Cancellation D UNAMPRAJ Credit Adjustment of Unamortized Discount/Premium C 62 UNAMPREM Unamortized Discount, Premium and Unpaid Interest, Debit D 62 UNDISDEC Decrease to Unamortized Discount/Premium, Credit D 72 UNAMDIAJ Amortization of Investments in U.S. Securities, Debit D 72 UNAMDISC Amortization of Investments in U.S. Securities, Credit C 72 UNRLDIAJ Unrealized Discount, Debit D 75 UNRLDISC Unrealized Discount, Credit C 75 USQDEC US Quota, IMF Decrease D USQINC US Quota, IMF Increase C USQDECAJ Adjustment To US Quota, IMF C USQINCAJ Adjustment To US Quota, IMF D WJVFFAR Warrant Journal Voucher - Transfer From Trust Fund D WJVFTUR Warrant Journal Voucher - Transfer From Trust Fund C WJVTFUR Warrant Journal Voucher - Transfer To Trust Fund D WJVTTAR Warrant Journal Voucher - Transfer To Trust Fund C WNCRC Write-Off Of Non-Credit Reform Borrowing From The US Treasury C 
BUSINESS EVENT TYPE 

CODE BUSINESS EVENT TYPE CODE DESCRIPTION

GWA DEBIT CREDIT INDICATOR

STANDASUBCLAS

WNCRD Write-Off Of Non-Credit Reform Borrowing From The US Treasury D 85 WNCRIC Write-Off Of Non-Credit Reform Borrowing Capitalized Interest From The US Treasury C WNCRID Write-Off Of Non-Credit Reform Borrowing Capitalized Interest From The US Treasury D 85