**Proposed TC Modifications (To Be Effective Fiscal Year 2024)**

**1) E606** To record the transfer-in of inventory items and general property, plant, and equipment from others without reimbursement.  

**Comment:** Refer to USSGL TCs E604, E608, and E610.  

**Budgetary Entry**

None

**Proprietary Entry**

Debit 151100 Operating Materials and Supplies Held for Use  

Debit 151600 Operating Materials and Supplies in Development  

Debit 152100 Inventory Purchased for Resale  

Debit 152700 Inventory - Finished Goods  

Debit 153100 Seized Monetary Instruments 

Debit 154100 Forfeited Property Held for Sale  

Debit 154200 Forfeited Property Held for Donation or Use  

Debit 155100 Foreclosed Property  

Debit 156100 Commodities Held Under Price Support and Stabilization Support Programs  

Debit 157100 Stockpile Materials Held in Reserve  

Debit 157200 Stockpile Materials Held for Sale  

Debit 159100 Other Related Property  

Debit 171100 Land and Land Rights  

Debit 171200 Improvements to Land  

Debit 172000 Construction-in-Progress  

Debit 173000 Buildings, Improvements, and Renovations  

Debit 174000 Other Structures and Facilities  

Debit 175000 Equipment  

**~~Debit 181000 Assets Under Capital Lease~~**

Debit 182000 Leasehold Improvements  

Debit 183000 Internal-Use Software  

Debit 183200 Internal-Use Software in Development  

Debit 184000 Other Natural Resources  

Debit 189000 Other General Property, Plant, and Equipment

**Debit 195000 Lessee Right-To-Use Lease Asset**

Debit 199000 Other Assets     

Credit    151900  Operating Materials and Supplies - Allowance     

Credit    152900  Inventory - Allowance     

Credit    154900  Forfeited Property - Allowance    

Credit    155900  Foreclosed Property - Allowance     

Credit    156900  Commodities - Allowance   

Credit    159900  Other Related Property - Allowance     

Credit    171900  Accumulated Depreciation on Improvements to Land

Credit    173900  Accumulated Depreciation on Buildings, Improvements, and Renovations     

Credit    174900  Accumulated Depreciation on Other Structures and Facilities     

Credit    175900  Accumulated Depreciation on Equipment     

**~~Credit    181900  Accumulated Depreciation on Assets Under Capital Lease~~**

Credit    182900  Accumulated Amortization on Leasehold Improvements     

Credit    183900  Accumulated Amortization on Internal-Use Software     

Credit    184900  Allowance for Depletion     

Credit    189900  Accumulated Depreciation on Other General Property, Plant, and Equipment    

**Credit  	195900  Accumulated Amortization on Lessee Lease Assets**

Credit    572000  Financing Sources Transferred In Without Reimbursement

**2) E510**To record the transfer-out of inventory items and general property, plant, and equipment to other federal entities without reimbursement.  

**Comment:** Refer to USSGL TCs E508, E512, and E514.  

**Budgetary Entry**

None  

**Proprietary Entry**

Debit 151900 Operating Materials and Supplies - Allowance  

Debit 152900 Inventory - Allowance  

Debit 154900 Forfeited Property - Allowance  

Debit 155900 Foreclosed Property - Allowance  

Debit 156900 Commodities - Allowance  

Debit 159900 Other Related Property - Allowance 

Debit 171900 Accumulated Depreciation on Improvements to Land  

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations  

Debit 174900 Accumulated Depreciation on Other Structures and Facilities  

Debit 175900 Accumulated Depreciation on Equipment  

**~~Debit 181900 Accumulated Depreciation on Assets Under Capital Lease~~**

Debit 182900 Accumulated Amortization on Leasehold Improvements  

Debit 183900 Accumulated Amortization on Internal-Use Software  

Debit 184900 Allowance for Depletion  

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment  

**Debit 195900 Accumulated Amortization on Lessee Lease Assets**

Debit 573000 Financing Sources Transferred Out Without Reimbursement     

Credit    151100  Operating Materials and Supplies Held for Use     

Credit    151600  Operating Materials and Supplies in Development     

Credit    152100  Inventory Purchased for Resale     

Credit    152700  Inventory - Finished Goods     

Credit    153100  Seized Monetary Instruments     

Credit    154100  Forfeited Property Held for Sale     

Credit    154200  Forfeited Property Held for Donation or Use     

Credit    155100  Foreclosed Property     

Credit    156100  Commodities Held Under Price Support and Stabilization Support Programs     

Credit    157100  Stockpile Materials Held in Reserve     

Credit    157200  Stockpile Materials Held for Sale     

Credit    159100  Other Related Property     

Credit    171100  Land and Land Rights     

Credit    171200  Improvements to Land

Credit    172000  Construction-in-Progress     

Credit    173000  Buildings, Improvements, and Renovations     

Credit    174000  Other Structures and Facilities     

Credit    175000  Equipment     

**~~Credit    181000  Assets Under Capital Lease~~**

Credit    182000  Leasehold Improvements     

Credit    183000  Internal-Use Software     

Credit    183200  Internal-Use Software in Development     

Credit    184000  Other Natural Resources     

Credit    189000  Other General Property, Plant, and Equipment

**Credit    195000 Lessee Right-To-Use Lease Asset**

Credit    199000  Other Assets

**3) E514**To record the transfer-out of accounts payable **and other liabilities** to other federal entities without reimbursement.

**Comment:** Refer to USSGL TCs E508, E510, and E512.

**Budgetary Entry**

None  

**Proprietary Entry**

Debit 215000 Payable for Transfers of Currently Invested Balances  

Debit 215500 Expenditure Transfers Payable  

Debit 217000 Subsidy Payable to the Financing Account  

Debit 218000 Loan Guarantee Liability  

Debit 222000 Unfunded Leave  

Debit 222500 Unfunded FECA Liability  

Debit 229000 Other Unfunded Employment Related Liability  

Debit 231000 Liability for Advances and Prepayments  

Debit 251000 Principal Payable to the Bureau of the Fiscal Service  

Debit 252000 Principal Payable to the Federal Financing Bank  

Debit 261000 Actuarial Pension Liability  

Debit 262000 Actuarial Health Insurance Liability  

Debit 263000 Actuarial Life Insurance Liability  

Debit 265000 Actuarial FECA Liability  

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs  

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs 

Debit 269000 Other Actuarial Liabilities  

Debit 291000 Prior Liens Outstanding on Acquired Collateral  

Debit 292000 Contingent Liabilities  

Debit 292300 Contingent Liability for Capital Transfers

**Debit 293000 Lessee Lease Liability**

**Debit 293010 Unfunded Lessee Lease Liability**

**~~Debit 294000 Capital Lease Liability~~**

Debit 296000 Accounts Payable From Canceled Appropriations  

Debit 297000 Liability for Capital Transfers  

Debit 299000 Other Liabilities Without Related Budgetary Obligations  

Debit 299500 Estimated Cleanup Cost Liability     

Credit    573000  Financing Sources Transferred Out Without Reimbursement

**4) E610**To record the transfer-in of accounts payable **and other liabilities** from others without reimbursement.

**Comment:** Refer to USSGL TCs-E604, E606, and E608.

**Budgetary Entry**

None  

**Proprietary Entry**

Debit 572000 Financing Sources Transferred In Without Reimbursement     

Credit    215000  Payable for Transfers of Currently Invested Balances     

Credit    215500  Expenditure Transfers Payable     

Credit    217000  Subsidy Payable to the Financing Account     

Credit    218000  Loan Guarantee Liability    

Credit    222000  Unfunded Leave     

Credit    222500  Unfunded FECA Liability     

Credit    229000  Other Unfunded Employment Related Liability     

Credit    231000  Liability for Advances and Prepayments     

Credit    251000  Principal Payable to the Bureau of the Fiscal Service     

Credit    252000  Principal Payable to the Federal Financing Bank     

Credit    261000  Actuarial Pension Liability     

Credit    262000  Actuarial Health Insurance Liability    

Credit    263000  Actuarial Life Insurance Liability     

Credit    265000  Actuarial FECA Liability     

Credit    266000  Actuarial Liabilities for Federal Insurance and Guarantee Programs     

Credit    267000  Actuarial Liabilities for Treasury-Managed Benefit Programs     

Credit    269000  Other Actuarial Liabilities     

Credit    291000  Prior Liens Outstanding on Acquired Collateral     

Credit    292000  Contingent Liabilities     

Credit    292300  Contingent Liability for Capital Transfers

**Credit   293000 Lessee Lease Liability**

**Credit   293010 Unfunded Lessee Lease Liability**

**~~Credit    294000  Capital Lease Liability~~**

Credit    296000  Accounts Payable From Canceled Appropriations     

Credit    297000  Liability for Capital Transfers     

Credit    299000  Other Liabilities Without Related Budgetary Obligations     

Credit    299500  Estimated Cleanup Cost Liability

Page 2 of 2	IRC Handout 04/19/2023