Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 107 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

Budgetary Resources:

1000

1000 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities D/C B U EG 3

1000 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

D/C B B/P F U/E ES/ET 3

1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C B F U/E EG/ES/ET 3

1000 413600 Contract Authority To Be Liquidated by Trust Funds D/C B U ET 3

1000 413700 Transfers of Contract Authority - Allocation D/C B F U ET 3

1000 413900 Contract Authority Carried Forward D/C B U EG/EP/ER/ET 3

1000 414900 Borrowing Authority Carried Forward D/C B U EG/EP/ER/ET 3

1000 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 3

1000 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances D/C B F U EG/EP/ES/ET 3

1000 417100 Nonallocation Transfers of Invested Balances - Receivable D/C B F U/E EG/ES/ET 3

1000 417200 Nonallocation Transfers of Invested Balances - Payable D/C B F U EP/ES/ET

1000 420100 Total Actual Resources - Collected D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 429500 Adjustments to the Exchange Stabilization Fund D/C B U EP 3

1000 435000 Canceled Authority D/C B E EG

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U EP/ER/ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U/E ES/ET 3

USSGL Crosswalk - Statement of Budgetary Resources

Unobligated balance brought forward, Oct 1
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 108 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR 3

1000 439400 Receipts Unavailable for Obligation Upon Collection D/C B U ES/ET 3

1000 439700 Receipts and Appropriations Temporarily Precluded From Obligation

D/C B C/P U ES/ET 3

1000 439800 Offsetting Collections Temporarily Precluded From Obligation D/C B S U EG/EP/ER 3

1000 439800 Offsetting Collections Temporarily Precluded From Obligation D/C B S E EG 3

1000 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 3

1020

1020 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER

1020 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER

1020 411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts D/C E D/P U/E ES/ET

1020 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts D/C E D/P U/E ES/ET

1020 411500 Loan Subsidy Appropriation D/C E D/P U/E EG/EP/ER

1020 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG/EP/ER

1020 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG/EP/ER

1020 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET

1020 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities D/C E U EG

1020 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation D/C E U ES/ET

1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation D/C E U/E EG

Adjustment to unobligated balance brought forward, Oct 1 (+ or -) (Note 28)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 109 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 412500 Loan Modification Adjustment Transfer Appropriation D/C E U/E EG/EP/ER

1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

D/C E B/P F U/E ES/ET

1020 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E ET

1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

D/C E B/P F U/E ES/ET

1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

D/C E P F U/E EG

1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

D/C E B/P F U/E ES/ET

1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

D/C E P F U/E EG

1020 413000 Appropriation To Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1020 413100 Current-Year Contract Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413200 Substitution of Contract Authority D/C E S U ER

1020 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413400 Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET

1020 413700 Transfers of Contract Authority - Allocation D/C E F U ET

1020 413800 Appropriation To Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP

1020 414100 Current-Year Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U/E ER

1020 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415100 Actual Capital Transfers to the General Fund of the Treasury, CurrentYear Authority D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 110 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 415100 Actual Capital Transfers to the General Fund of the Treasury, CurrentYear Authority D/C E P U ES

1020 415200 Actual Capital Transfers to the General Fund of the Treasury, PriorYear Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET

1020 415400 Appropriation To Liquidate Contract Authority - Nonallocation - 

Transferred D/C E U ET

1020 415500 Appropriation To Liquidate Contract Authority - Allocation - 

Transferred D/C E U ET

1020 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation D/C E U EP/ER

1020 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation D/C E U/E EG

1020 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances D/C E F U EG/EP/ES/ET

1020 416700 Allocations of Realized Authority - Transferred From Invested 

Balances D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 417100 Nonallocation Transfers of Invested Balances - Receivable D/C E F U/E EG/ES/ET

1020 417200 Nonallocation Transfers of Invested Balances - Payable D/C E F U EP/ES/ET

1020 417300 Nonallocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP/ES/ET

1020 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 111 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1020 421200 Liquidation of Deficiency - Offsetting Collections D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426600 Other Actual Business-Type Collections From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

1020 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 429500 Adjustments to the Exchange Stabilization Fund D/C E U EP
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 112 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1020 435100 Partial or Early Cancellation of Authority With a U.S. Treasury 

Warrant D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET

1020 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET

1020 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds D/C E U/E ES/ET

1020 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET

1020 438200 Temporary Reduction - New Budget Authority D/C E C U/E ES/ET

1020 438200 Temporary Reduction - New Budget Authority D/C E D U/E ES/ET

1020 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET/TR

1020 438200 Temporary Reduction - New Budget Authority D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET

1020 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ER/TR

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C/D U ES/ET

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U EP/ER/ES/ET

1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority D/C E D/P U/E ES/ET

1020 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances D/C E P U/E ES/ET

1020 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1020 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER

1020 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET

1020 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET

1020 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 439400 Receipts Unavailable for Obligation Upon Collection D/C E U ES/ET
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 113 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1020 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U EC/EG/EM/EP/ER/ES/ET

1020 439700 Receipts and Appropriations Temporarily Precluded From Obligation

D/C E C/P U/E ES/ET

1020 439800 Offsetting Collections Temporarily Precluded From Obligation D/C E S U EG/EP/ER

1020 439800 Offsetting Collections Temporarily Precluded From Obligation D/C E S E EG

1020 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER

1020 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1020.5 Unobligated balance brought forward, Oct 1, as adjusted
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 114 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1021

1021 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1021 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043

1043 404800 Anticipated Transfers to the General Fund of the Treasury - PriorYear Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 413400 Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1043 414400 Borrowing Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1043 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 415200 Actual Capital Transfers to the General Fund of the Treasury, PriorYear Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 1

1043 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 1

1043 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 419000 Transfers - Prior-Year Balances D/C E P/S F U EC/EG/EM/EP/ER/ES/ET/TR

1043 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1043 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1043 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

1043 429500 Adjustments to the Exchange Stabilization Fund D/C E U EP

1043 429500 Adjustments to the Exchange Stabilization Fund D/C B U EP

1043 431000 Anticipated Recoveries of Prior-Year Obligations D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

Other changes in unobligated balance (+ or -)

This line is calculated. Equals sum of lines 1000 and 1020.

Recoveries of prior year unpaid obligations
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 115 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1043 435000 Canceled Authority D/C B E EG

1043 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1043 435000 Canceled Authority D/C E U EG/EM/ER/ES/ET/TR

1043 435100 Partial or Early Cancellation of Authority With a U.S. Treasury 

Warrant D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET

1043 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET

1043 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds C E U/E ES/ET

1043 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U ES/ET

1043 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation D/C E U ES/ET

1051

1290

1290 404700 Anticipated Transfers to the General Fund of the Treasury - CurrentYear Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 411100 Debt Liquidation Appropriations D/C E D/P U EG/EP/ER

1290 411200 Liquidation of Deficiency - Appropriations D/C E U EG/EP/ER

1290 411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts D/C E D/P U ES/ET

1290 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts D/C E D/P U ES/ET

1290 411500 Loan Subsidy Appropriation D/C E D/P U EG/EP/ER

1290 411600 Debt Forgiveness Appropriation D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 411700 Loan Administrative Expense Appropriation D/C E D/P U EG/EP/ER

Unobligated balance from prior year budget authority, net

This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, and 1043

Appropriations (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 116 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1290 411800 Reestimated Loan Subsidy Appropriation D/C E U EG/EP/ER

1290 411900 Other Appropriations Realized D/C E P E EG

1290 411900 Other Appropriations Realized D/C E D/E/F/P U EC/EG/EM/EP/ER/ES/ET

1290 412000 Anticipated Indefinite Appropriations D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation D/C E P U ES/ET

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities D/C E U EG 1

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities D/C B U EG 1

1290 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction D/C E P U/E EG/ES/ET

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation D/C E U ES/ET

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation D/C E U/E EG

1290 412500 Loan Modification Adjustment Transfer Appropriation D/C E U EG/EP/ER

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

D/C E P F U/E ES/ET 1

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

D/C B P F U/E ES/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C B F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U ES 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C B F U ES 1

1290 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

D/C E P F U/E EG/ES/ET

1290 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

D/C E P F U/E EG/ES/ET

1290 413000 Appropriation To Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 413500 Contract Authority Liquidated D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET 1

1290 413600 Contract Authority To Be Liquidated by Trust Funds D/C B U ET 1
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 117 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1290 413800 Appropriation To Liquidate Contract Authority D/C E U EG/EP/ER/ES/ET

1290 414000 Substitution of Borrowing Authority D/C E P U EG/EP

1290 414600 Actual Repayments of Debt, Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U ES/ET

1290 415000 Reappropriations - Transfers-In D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 415100 Actual Capital Transfers to the General Fund of the Treasury, CurrentYear Authority D/C E P U ES

1290 415400 Appropriation To Liquidate Contract Authority - Nonallocation - 

Transferred D/C E U ET

1290 415500 Appropriation To Liquidate Contract Authority - Allocation - 

Transferred D/C E U ET

1290 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation D/C E P U EG/ES/ET

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 416500 Allocations of Authority - Anticipated From Invested Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances D/C E F U EG/EP/ES/ET 1

1290 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances D/C B F U EG/EP/ES/ET 1

1290 416700 Allocations of Realized Authority - Transferred From Invested 

Balances D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction D/C E F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417000 Transfers - Current-Year Authority D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417100 Nonallocation Transfers of Invested Balances - Receivable D E F U/E ES/ET 1

1290 417100 Nonallocation Transfers of Invested Balances - Receivable D B F U/E ES/ET 1

1290 417200 Nonallocation Transfers of Invested Balances - Payable C E F U ES/ET 1

1290 417200 Nonallocation Transfers of Invested Balances - Payable C B F U ES/ET 1

1290 417300 Nonallocation Transfers of Invested Balances - Transferred D/C E F U/E ES/ET

1290 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose D/C E P/R U EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 118 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1290 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 438200 Temporary Reduction - New Budget Authority D/C E D U ES/ET

1290 438200 Temporary Reduction - New Budget Authority D/C E P U EP/ER/ES/ET

1290 438300 Temporary Reduction - Prior-Year Balances D/C E P U EP/ER/ES/ET

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U ES/ET 1

1290 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority D/C E P U ES/ET

1290 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances D/C E P U ES/ET

1290 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR

1290 439100 Adjustments to Indefinite Appropriations D/C E E EG

1290 439100 Adjustments to Indefinite Appropriations D/C E U EG/EP/ER

1290 439200 Permanent Reduction - New Budget Authority D/C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR

1290 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 439400 Receipts Unavailable for Obligation Upon Collection D/C E U ES/ET 1

1290 439400 Receipts Unavailable for Obligation Upon Collection D/C B U ES/ET 1

1290 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary D/C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR

1290 439700 Receipts and Appropriations Temporarily Precluded From Obligation

D/C E P U ES/ET 1

1290 439700 Receipts and Appropriations Temporarily Precluded From Obligation

D/C B P U ES/ET 1

1490

1490 404200 Estimated Indefinite Borrowing Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404400 Anticipated Reductions to Borrowing Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

Borrowing authority (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 119 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1490 404700 Anticipated Transfers to the General Fund of the Treasury - CurrentYear Authority D/C E B U EP 2

1490 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction D/C E B U ES

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

D/C E B F U ES/ET

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

D/C B B F U ES/ET

1490 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

D/C E B F U ES/ET

1490 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

D/C E B F U ES/ET

1490 414100 Current-Year Borrowing Authority Realized D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash D/C E U EG/EP/ER/ET

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER/ET

1490 438200 Temporary Reduction - New Budget Authority D/C E B U EP/ER/ES/ET

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U/E EP/ER/ES/ET 1

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U/E EP/ER/ES/ET 1

1490 439200 Permanent Reduction - New Budget Authority D/C E B U EC/EG/EM/EP/ER/ES/ET/TR

1690

1690 403200 Estimated Indefinite Contract Authority D/C E U EG/EP/ER/ET 2

1690 403400 Anticipated Adjustments to Contract Authority D/C E U EG/EP/ER/ET 2

1690 413100 Current-Year Contract Authority Realized D/C E U EG/EP/ER/ET

1690 413300 Decreases to Indefinite Contract Authority D/C E U EG/EP/ER/ET

1690 413700 Transfers of Contract Authority - Allocation D/C E F U ET 1

1690 413700 Transfers of Contract Authority - Allocation D/C B F U ET 1

1690 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 1

1690 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 1

1690 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation D/C E C U ET

Contract authority (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 120 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1690 416000 Anticipated Transfers - Current-Year Authority D/C E C U EG/EP/ER/ET 2

1690 438200 Temporary Reduction - New Budget Authority D/C E C U ES/ET

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C U ES/ET 1

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET 1

1690 439200 Permanent Reduction - New Budget Authority D/C E C U EG/EP/ER/ET

1690 439300 Permanent Reduction - Prior-Year Balances D/C E C U EG/EP/ER/ET

1690 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary D/C E C U EG/EP/ER/ET 2

1690 439700 Receipts and Appropriations Temporarily Precluded From Obligation

D/C E C U ET 1

1690 439700 Receipts and Appropriations Temporarily Precluded From Obligation

D/C B C U ET 1

1890

1890 404700 Anticipated Transfers to the General Fund of the Treasury - CurrentYear Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 406000 Anticipated Collections From Non-Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 413200 Substitution of Contract Authority D/C E S U ER

1890 413500 Contract Authority Liquidated D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414000 Substitution of Borrowing Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414600 Actual Repayments of Debt, Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415100 Actual Capital Transfers to the General Fund of the Treasury, CurrentYear Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation D/C E E EG

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

Spending authority from offsetting collections (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 121 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1890 417000 Transfers - Current-Year Authority D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 417100 Nonallocation Transfers of Invested Balances - Receivable D E F U/E EG 1

1890 417100 Nonallocation Transfers of Invested Balances - Receivable D B F U/E EG 1

1890 417200 Nonallocation Transfers of Invested Balances - Payable C E F U EP 1

1890 417200 Nonallocation Transfers of Invested Balances - Payable C B F U EP 1

1890 417300 Nonallocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP

1890 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 421200 Liquidation of Deficiency - Offsetting Collections D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 421500 Anticipated Expenditure Transfers from Trust Funds D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 122 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

1890 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 428300 Interest Receivable From Treasury D/C E U/E EG/EP/ER/TR 1

1890 428300 Interest Receivable From Treasury D/C B U/E EG/EP/ER/TR 1

1890 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1890 438200 Temporary Reduction - New Budget Authority D/C E S U EG/EP/ER/TR

1890 438300 Temporary Reduction - Prior-Year Balances D/C E S U EG/EP/ER/TR

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR 1

1890 439200 Permanent Reduction - New Budget Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 439800 Offsetting Collections Temporarily Precluded From Obligation D/C E S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation D/C B S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation D/C E S E EG 1
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 123 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

1890 439800 Offsetting Collections Temporarily Precluded From Obligation D/C B S E EG 1

1890 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1910

2190

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

2190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 4

Total budgetary resources

Status of Budgetary Resources:

This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, 1043, 1290, 1490, 1690, and 1890.

Obligations incurred (Note 31)

Unobligated balance, end of year:
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 124 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

2204

2204 451000 Apportionments D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2204 461000 Allotments - Realized Resources D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2304 472000 Commitments - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404

2404 406000 Anticipated Collections From Non-Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 407000 Anticipated Collections From Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421000 Anticipated Reimbursements and Other Income C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421500 Anticipated Expenditure Transfers from Trust Funds C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 431000 Anticipated Recoveries of Prior-Year Obligations C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 442000 Unapportioned Authority - Pending Rescission D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 443000 Unapportioned Authority - OMB Deferral D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 445000 Unapportioned Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2404 463000 Funds Not Available for Commitment/Obligation D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund D/C E U EP

2404 465000 Allotments - Expired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

2490

This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404.

Apportioned

Exempt from apportionment

Total unobligated balance, end of year

Unapportioned
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 125 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

2500

3000

3000 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3000 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3006

3006 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 483100 Undelivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 493100 Delivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3006 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012

3012 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

Unpaid obligations, brought forward, Oct 1

Adjustment to unpaid obligations, start of year (+ or -) (Note 28)

Change in obligated balance:

Unpaid obligations:

Total budgetary resources

Obligations incurred

This line is calculated. Equals sum of SBR lines 2190 and 2490.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 126 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

3012 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

3012 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

3012 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

3020 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3032

3032 483100 Undelivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3032 493100 Delivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

Outlays (gross) (-)

Actual transfers, unpaid obligations (net) (+ or -)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 127 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

3042

3042 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3042 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050

3050 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 483100 Undelivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 493100 Delivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3060

3060 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3066

3066 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Adjustment to uncollected pymts, Fed sources, start of year (+ or -) (Note 28)

Recoveries of prior year unpaid obligations (-)

Unpaid obligations, end of year

Uncollected payments:
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 128 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

3066 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423000 Unfilled Customer Orders Without Advance - Transferred D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423300 Reimbursements and Other Income Earned - Receivable - Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3066 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3072

3072 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3082

3082 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

3082 423000 Unfilled Customer Orders Without Advance - Transferred D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

Actual transfers, uncollected pymts, Fed sources (net) (+ or -)

Change in uncollected pymts, Fed sources (+ or-)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 129 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

3082 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423300 Reimbursements and Other Income Earned - Receivable - Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090

3090 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

3090 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423000 Unfilled Customer Orders Without Advance - Transferred D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423300 Reimbursements and Other Income Earned - Receivable - Transferred

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3100

3200

This line is calculated. Equals sum of SBR lines 3000, 3006, 3060, 3066

Uncollected pymts, Fed sources, end of year (-)

Memorandum (non-add) entries

Obligated balance, start of year (+ or -)

This line is calculated. Equals sum of detailed SBR lines 3000, 3006, 3012, 3020, 3032, 3042, 3060, 3066, 3072 and 3082. Line 3200 also equals the sum of 

Obligated balance, end of year (+ or -)

Budget Authority and Outlays, Net:
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 130 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

4175

4177

4177 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426600 Other Actual Business-Type Collections From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4177 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4177 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

D/C E U EP/ER/TR

4177 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

Budget authority, gross (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 1290, 1490, 1690 and 1890.

Actual offsetting collections (discretionary and mandatory) (-)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 131 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

4177 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4178

4178 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428500 Receivable From the Liquidating Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428600 Receivable From the Financing Fund D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 428700 Other Federal Receivables D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

4179

4179 404700 Anticipated Transfers to the General Fund of the Treasury - CurrentYear Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

4179 406000 Anticipated Collections From Non-Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

4179 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 421500 Anticipated Expenditure Transfers from Trust Funds D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4180

4185

Change in uncollected customer payments from Federal Sources (discretionary and mandatory) (+ or -)

This line is calculated. Equals sum of SBR lines 4175, 4177, 4178 and 4179.

Outlays, gross (discretionary and mandatory)

Anticipated offsetting collections (discretionary and mandatory) (+ or -)

Budget authority, net (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 132 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

4185 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4185 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4185 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4185 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4185 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

4185 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

4185 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187

4187 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4187 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4187 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426600 Other Actual Business-Type Collections From Non-Federal Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4187 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

Actual offsetting collections (discretionary and mandatory) (-)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 Draft V - 133 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Debit/

Credit

Begin/E

nd

Auth Type 

Code

Fed/No

nFed

TAS 

Status Fund Type

Addl. 

Info.

USSGL Crosswalk - Statement of Budgetary Resources

4187 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

D/C E U EP/ER/TR

4187 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190

4200

4210

(Not supported by USSGL)

Outlays, net (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 4185 and 4187.

Distributed offsetting receipts (-)

(Not supported by USSGL)

Agency outlays, net (discretionary and mandatory)
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section V

T/L S2 14-01 Draft V - 135 IRC Handout April 22, 2014

Footnotes and Additional Information

1. When the same SBR line number uses both a beginning (B) and ending (E) balance for the same USSGL account, the beginning balance is subtracted from the ending balance.

2. Anticipated amounts should be zero for the yearend preclosing trial balance.

3. The total of the specified balances in the USSGL accounts for this line should equal the beginning balances of USSGL accounts 445000, 465000, and 462000.

4. Distributed offsetting receipt accounts are included to reconcile to information in the Budget of the United States Government and the Combined Statement of Receipts, Outlays, and 

Balances of the United States Government. This line must equal cash deposits for distributed offsetting receipts to Treasury that are reported on SF 224, FMS 1219, and FMS 1220. In all 

cases, include only amounts collected, deposited, and distributed in offsetting receipt accounts. Refer to the Quarterly Distributed Offsetting Receipts by Department Reports published by 

FMS at www.fms.treas.gov/mts/receipts-by-dept.

5. This line corresponds with SF133/P&F line 1020. However, budgetary and financial statement requirements for reporting adjustments differs from one another. For budgetary 

reporting, materiality thresholds do not apply, whereas for financial statement reporting, materiality thresholds do apply. Therefore the balance of this line will not always tie with the 

balance of SF133/P&F line 1020.

6. This line corresponds with SF133/P&F line 3016. However, budgetary and financial statement requirements for reporting adjustments differs from one another. For budgetary 

reporting, materiality thresholds do not apply, whereas for financial statement reporting, materiality thresholds do apply. Therefore the balance of this line will not always tie with the 

balance of SF133/P&F line 3016.