Part 1

SUPPLEMENT

DRAFT Fiscal Year 2023 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

184

GTAS RBS Line 

22.2 Accounts 

payable (RC 22): 

GINV Buyer 

Liabilities

RBS Line 22.2 Accounts 

payable (RC 22) line must 

equal RC 22 - A/P, and 

Other Liabilities

Proposed 

Analytical Statement Line / SMAF All

GTAS RBS Line 22.2 

Accounts payable (RC 22) GINV Buyer Liabilities

185

GTAS RBS Line 5 

Advances and 

prepayments (RC 

23) line: GINV 

Buyer 

Prepayments

RBS Line 5 Advances and 

prepayments (RC 23) line 

must equal RC 23 - 

Advances to Others and 

Prepayments

Proposed 

Analytical Statement Line / SMAF All

GTAS RBS Line 5 Advances 

and prepayments (RC 23) GINV Buyer Prepayments

186

GTAS RSNC Line 

7.4 Purchase of 

assets (RC 24) 

line: GINV Buyer 

Assets

RSNC Line 7.4 Purchase of 

assets (RC 24) line must 

equal Purchase of Assets

Proposed 

Analytical Statement Line / SMAF All

GTAS RSNC Line 7.4 

Purchase of assets (RC 24) GINV Buyer Assets

187

GTAS RSNC Line 

12.3 Purchase of 

assets offset (RC 

24) line: GINV 

Buyer Offsets

RSNC Line 12.3 Purchase 

of assets offset (RC 24) line 

must equal RC 24 - 

Purchase of Assets Offset

Proposed 

Analytical Statement Line / SMAF All

GTAS RSNC Line 12.3 

Purchase of assets offset 

(RC 24) GINV Buyer Offsets

188

GTAS RBS Line 

3.4 Accounts 

receivable (RC 22) 

line: GINV Seller 

Receivables

RBS Line 3.4 Accounts 

receivable (RC 22) line must 

equal RC 22 - Accounts 

Receivable

Proposed 

Analytical Statement Line / SMAF All

GTAS RBS Line 3.4 

Accounts receivable (RC 22) GINV Seller Receivables

189

GTAS RBS Line 

25 Advances from 

others and 

deferred revenue 

(RC 23): GINV 

Seller Advances

RBS Line 25 Advances from 

others and deferred revenue 

(RC 23) line must equal RC 

23 - Advances from Others 

and Deferred Credits

Proposed 

Analytical Statement Line / SMAF All

GTAS RBS Line 25 

Advances from others and 

deferred revenue (RC 23) GINV Seller Advances

190

GTAS RSNC Line 

12.2 Buy/sell 

revenue 

(exchange) (RC 

24) line: GINV 

Seller Revenues

RSNC Line 12.2 Buy/sell 

revenue (exchange) (RC 24) 

line must equal RC 24 - 

Buy/Sell Revenue

Proposed 

Analytical Statement Line / SMAF All

GTAS RSNC Line 12.2 

Buy/sell revenue (exchange) 

(RC 24) GINV Seller Revenues

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2023-08 DRAFT VII ESR - 1 IRC Handout 4/20/23
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2023 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

191

GTAS RSNC Line 

7.3 Buy/sell cost 

(RC 24) line: GINV 

Buyer and Seller 

Costs RC 24

RSNC Line 7.3 Buy/sell cost 

(RC 24) line must equal 

GINV Buyer and Seller 

Costs RC 24

Proposed 

Analytical Statement Line / SMAF All

GTAS RSNC Line 7.3 

Buy/sell cost (RC 24)

GINV Buyer and Seller 

Costs

198

USSGL 488100 

Balance Check

USSGL account 488100 

ending must have a credit 

balance at a TAS level Fatal Period # 12 USSGL / Zero All USSGL Account Number Sum of Zero

199

USSGL 498100 

Balance Check

USSGL account 498100 

ending must have a credit 

balance at a TAS level Fatal Period # 12 USSGL / Zero All USSGL Account Number Sum of Zero

200

Anticipated 

Budgetary 

Resources Equals 

Anticipated Status 

of Budgetary 

Resources

For ending balances, the 

sum of the anticipated 

budgetary resources equals 

the sum of the anticipated 

status of budgetary 

resources

Proposed 

Analytical USSGL / USSGL All

Anticipated Budgetary 

Resources

Anticipated Status of 

Budgetary Resources

Bulletin No. 2023-08 DRAFT VII ESR - 2 IRC Handout 4/20/23