Part 2

SUPPLEMENT

USSG

L Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

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Trading 

Prtnr

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Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

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Reduction 

Type Fund Type

Reporting 

Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

199000 Other Assets N P D B/E D/C F/G/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C F/G/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

299100 Other Liabilities - Reductions N P C E D/C F/G ### /#### EC/EG/EM/EP/ER/ES/ET/GA/TR E/F/U D/G/N U/E N

403200 Estimated Indefinite Contract Authority Y B D E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EG/EP/ER/ET E/F/U N U X/K/N

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority

Y B C E D/C B/P/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances

Y B C E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

407000 Anticipated Collections From Federal Sources Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

IRC Handout April 2020
Part 2

SUPPLEMENT

USSG

L Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EG/EP/ER E/F/U D/G/N U/E X/K/N

413120 Current-Year Definite Contract Authority N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

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

414100 Current-Year Borrowing Authority Realized N B D E D/C D/M F/P/T 1001/1992-

20212022

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414120 Current-Year Definite Borrowing Authority N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

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

414200 Actual Repayment of Borrowing Authority Converted to Cash N B C E D/C M 1001/1992-

20212022

X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

414201 Modification adjustment transfer of Borrowing Authority 

Converted to Cash

N B C E D/C M 1001/1992-

20212022

X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EP/ER E/F/U D/G U N

414300 Current-Year Decreases to Indefinite Borrowing Authority N B C E D/C D/M F/P/T 1001/1992-

20212022

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414400 Borrowing Authority Withdrawn N B C E D/C D/M F/P/T 1001/1992-

20212022

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414500 Borrowing Authority Converted to Cash N B C E D/C D/M F/P/T 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EP/ER/ES/ET E/F/U D/G/N U X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

USSG

L Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414800 Resources Realized From Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

20212022

B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

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

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EG/EP/ER/ET E/F/U D/G/N U X/K/N

415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

N B C E D/C P/S D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

N B C E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P

/S

D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416500 Allocations of Authority - Anticipated From Invested 

Balances

Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

Y B D E D/C P/R/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

USSG

L Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

419500 Transfer of Obligated Balances N B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

420100 Total Actual Resources - Collected N B D B/E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

421000 Anticipated Reimbursements and Other Income Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

20212022

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1001/1992-

20212022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422300 Uncollected Subsidy from Program Account N B D B/E D M 1001/1992-

20212022

F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EP/ER E/F/U D/G U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-

20212022

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C D/M 1001/1992-

20212022

E/F/N B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

USSG

L Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

423200 Appropriation Trust Fund Expenditure Transfers - Receivable 

- Transferred

N B D E D/C D/M 1001/1992-

20212022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300 Reimbursements and Other Income Earned - Receivable - 

Transferred

N B D E D/C D/M 1001/1992-

20212022

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-

20212022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425100 Reimbursements and Other Income Earned - Receivable N B D B/E D/C D/M 1001/1992-

20212022

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425200 Reimbursements and Other Income Earned - Collected N B D E D/C D/M 1001/1992-

20212022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

N B D E D/C D/M 1001/1992-

20212022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425400 Reimbursements and Other Income Earned - Collected From 

Non-Federal Sources

N B D E D/C D/M 1001/1992-

20212022

N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426000 Actual Collections of Governmental-Type Fees N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

USSG

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/ End

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Type 

Code

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Budgetary 

Impact 

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Cohort 

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Reporting 

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Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426300 Actual Collections of Loan Interest N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700 Other Actual Governmental-Type Collections From NonFederal SourcesN B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EG/EP/ER/TR E/F/U D/G/N U X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427600 Actual Collections From Financing Fund N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428700 Other Federal Receivables N B D B/E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

Bonds

N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

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

429500 Adjustments to the Exchange Stabilization Fund (ESF) N B D B/E D/C M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EP E/F/U N U X/K/N

429590 Adjustments to the International Monetary Fund N B D B/E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EG U N U N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

438500 Temporary Sequester Returned for Cancellation N B D E D/C P/S D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D SEQ EG/ER/ET E/F/U N U/E X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

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Indicator

Cohort 

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Cust/ 

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Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

445000 Unapportioned Authority N B C B/E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

451000 Apportionments N B C E D/C A/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

Y B C E D/C A/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N E K/N

469000 Anticipated Resources - Programs Exempt From 

Apportionment

Y B C E D/C A/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

472000 Commitments - Programs Exempt From Apportionment N B C E D/C A/S D/M 1001/1992-

20212022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R BAL/

NEW

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

20212022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

N B C E D/C D/M 1001/1992-

20212022

B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

20212022

F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

N B C E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R BAL EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout April 2020
Part 2

SUPPLEMENT

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Cohort 

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Cust/ 

Noncust

Exch/ 

Nonexch

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Trading 

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Pgm 

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Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R BAL/

NEW

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

20212022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

20212022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498100 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498200 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Paid

N B C E D/C A/B/E #### D/M 1001/1992-

20212022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout April 2020