Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U

2A

2A 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting E G E/U

2B

2B 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E G E/U

2B 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

2C

2C 320800 Appropriations Outstanding - Prior-Period Adjustments E F E/U

3

4

4.1

4.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E/U

4.1 310100 Unexpended Appropriations - Appropriations Received E G E/U

4.2

4.2 309010 Appropriations Outstanding - Warrants to be Issued E F U

4.2 320100 Appropriations Outstanding - Warrants Issued E F U

5

5.1

5.1 310700 Unexpended Appropriations - Used - Accrued E G E/U

5.1 310710 Unexpended Appropriations - Used - Disbursed E G E/U

5.2

5.2 320700 Appropriations Outstanding - Used - Accrued E F U

5.2 320710 Appropriations Outstanding - Used - Disbursed E F U

6

6.1

6.1 310200 Unexpended Appropriations - Transfers-In E F E/U

6.2

6.2 310300 Unexpended Appropriations - Transfers-Out E F E/U

6.3

6.3 320110 Appropriations Outstanding - Transfers E F U

7

7.1

7.1 310600 Unexpended Appropriations - Adjustments E G E/U

7.2

7.2 320600 Appropriations Outstanding - Adjustments E F U

8

9

9 331000 Cumulative Results of Operations B E/U

9A

9A.1

9A.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U

9A.2

9A.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U

9A.3

9A.3 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting E G E/U

9B

9B.1

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

This line is calculated. Equals sum of lines 1 through 7.

Cumulative Results of Operations:

Beginning Balance

Changes in accounting principles

Changes in accounting principles

Changes in accounting principles - federal (RC 29) - Footnote 1

Prior period adjustment to expended appropriations - federal (RC 32)

Corrections of Errors

Corrections of errors - non-federal

Other adjustments to appropriations

Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1

Warrants issued (RC 41)

Total Unexpended Appropriations

Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1

Warrants issued (RC 41)

Appropriations Used

Appropriations used (RC 39)

Appropriations outstanding - used (RC 39)

Appropriations transferred in/out

Non-expenditure transfers-in of unexpended appropriations (RC 08) - Footnote 1

Non-expenditure transfers-out of unexpended appropriations (RC 08) - Footnote 1

Warrants issued (RC 41)

Beginning Balance

Unexpended Appropriations:

Changes in accounting principles (+/-) (RC 31)

Corrections of errors (+/-) (RC 31)

Prior period adjustment to appropriations outstanding - federal (RC 31)

Unexpended Appropriations Beginning balance, as adjusted

This line is calculated. Equals sum of lines 1 through 2C.

Changes in Unexpended Appropriations:

Appropriations Received

Bulletin No. 2021-20 V SCNP_SCA - 1 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

9B.1 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U

9B.2

9B.2 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N E/U

9B.3

9B.3 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U

9B.4

9B.4 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E Z E/U

9B.5

9B.5 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E G E/U

9B.5 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

9C

9C 570810 Appropriations - Expended - Prior-Period Adjustments E F E/U

10

11

12

12.1

12.1 570000 Expended Appropriations - Used - Accrued E G E/U

12.1 570010 Expended Appropriations - Disbursed E G E/U

12.2

12.2 570005 Appropriations - Expended - Accrued E F U

12.2 570006 Appropriations - Expended - Disbursed E F U

13

13.1

13.1 580100 Tax Revenue Collected - Individual E N T A E/U 4

13.1 582100 Tax Revenue Accrual Adjustment - Individual E N T A E/U 4

13.1 583100 Contra Revenue for Taxes - Individual E N T A E/U 4

13.1 589100 Tax Revenue Refunds - Individual E N T A E/U 4

13.2

13.2 580200 Tax Revenue Collected - Corporate E N T A E/U 4

13.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T A E/U 4

13.2 583200 Contra Revenue for Taxes - Corporate E N T A E/U 4

13.2 589200 Tax Revenue Refunds - Corporate E N T A E/U 4

13.3

13.3 580400 Tax Revenue Collected - Excise E N T A E/U 4

13.3 582400 Tax Revenue Accrual Adjustment - Excise E N T A E/U 4

13.3 583400 Contra Revenue for Taxes - Excise E N T A E/U 4

13.3 589400 Tax Revenue Refunds - Excise E N T A E/U 4

13.3 580600 Tax Revenue Collected - Customs E N T A E/U 4

13.3 582600 Tax Revenue Accrual Adjustment - Customs E N T A E/U 4

13.3 583600 Contra Revenue for Taxes - Customs E N T A E/U 4

13.3 589600 Tax Revenue Refunds - Customs E N T A E/U 4

13.4

13.4 580300 Tax Revenue Collected - Unemployment E N T A E/U

13.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T A E/U

13.4 583300 Contra Revenue for Taxes - Unemployment E N T A E/U

13.4 589300 Tax Revenue Refunds - Unemployment E N T A E/U

13.4 580500 Tax Revenue Collected - Estate and Gift E N T A E/U

13.4 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T A E/U

13.4 583500 Contra Revenue for Taxes - Estate and Gift E N T A E/U

13.4 589500 Tax Revenue Refunds - Estate and Gift E N T A E/U

13.4 531000 Interest Revenue - Other E N E/T A E/U

13.4 531100 Interest Revenue - Investments E N T A E/U

13.4 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T A E/U

13.4 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T A E/U

13.4 531800 Contra Revenue for Interest Revenue - Investments E N T A E/U

Corrections of errors - years preceding the prior year - non-federal

Corrections of errors - federal (RC 29)

Corrections of errors - years preceding the prior year - federal (RC 29)

Prior period adjustment to expended appropriations - federal (RC 32)

Prior period adjustment to appropriations expended - federal (RC 32) - Footnote 1

Cumulative Results of Operations Beginning balance, as adjusted

This line is calculated. Equals sum of lines 1 through 9C.

Changes in Cumulative Results of Operations:

Net cost of operations (+/-)

Financing Sources:

Appropriations Used

Appropriations expended (RC 38) - Footnote 1

General Fund of the U.S. Government financed appropriations - expended (RC 38) - Footnote 1

Other than Intragovernmental non-exchange revenue:

Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)

Excise taxes and customs duties

Other taxes and receipts

Bulletin No. 2021-20 V SCNP_SCA - 2 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

13.4 531900 Contra Revenue for Interest Revenue - Other E N T A E/U

13.4 532000 Penalties and Fines Revenue E N T A E/U

13.4 532400 Contra Revenue for Penalties and Fines E N T A E/U

13.4 540000 Funded Benefit Program Revenue E N T E/U

13.4 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U

13.4 580000 Tax Revenue Collected - Not Otherwise Classified E N T A E/U

13.4 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T A E/U

13.4 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T A E/U

13.4 589000 Tax Revenue Refunds - Not Otherwise Classified E N T A E/U

13.4 590000 Other Revenue E N T A D/E E/U

13.4 590900 Contra Revenue for Other Revenue E N T A D/E E/U

13.4 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U

13.4 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

13.4 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

13.4 711000 Gains on Disposition of Assets - Other E N T D/E E/U

13.4 711100 Gains on Disposition of Investments E N T D/E E/U

13.4 718000 Unrealized Gains E N T D/E E/U

13.4 719000 Other Gains E N T D/E E/U

13.4 719090 Gains on International Monetary Fund Assets E T D/E U

13.4 721000 Losses on Disposition of Assets - Other E N T D/E E/U

13.4 721100 Losses on Disposition of Investments E N T D/E E/U

13.4 728000 Unrealized Losses E N T D/E E/U

13.4 729000 Other Losses E N T D/E E/U

13.4 729090 Losses on International Monetary Fund Assets E T D/E U

13.4 750000 Distribution of Income - Dividend E N T D/E E/U

13.5

14

14.1

14.1 531100 Interest Revenue - Investments E F T E/U 4

14.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 4

14.1 711100 Gains on Disposition of Investments E F T D/E E/U 4

14.1 718000 Unrealized Gains E F T D/E E/U 4

14.1 721100 Losses on Disposition of Investments E F T D/E E/U 4

14.1 728000 Unrealized Losses E F T D/E E/U 4

14.2

14.2 531000 Interest Revenue - Other E F T E/U 4

14.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 4

14.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 4

14.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 4

14.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U

14.3

14.3 719000 Other Gains E F T D/E E/U 4

14.4

14.4 729000 Other Losses E F T D/E E/U 4

14.5

14.5 540000 Funded Benefit Program Revenue E F T E/U 4

14.5 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 4

14.6

14.6 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

14.6 580100 Tax Revenue Collected - Individual E G T E/U

14.6 580200 Tax Revenue Collected - Corporate E G T E/U

14.6 580300 Tax Revenue Collected - Unemployment E G T E/U

14.6 580400 Tax Revenue Collected - Excise E G T E/U

14.6 580500 Tax Revenue Collected - Estate and Gift E G T E/U

14.6 580600 Tax Revenue Collected - Customs E G T E/U

14.6 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

14.6 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

14.6 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

14.6 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

14.6 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

14.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

Total Other than Intragovernmental non-exchange revenue

This line is calculated. Equals sum of lines 13.1 through 13.4.

Intragovernmental non-exchange revenue

Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) - Footnote 1

Borrowings and other interest revenue (non-exchange) (RC 05) - Footnote 1

Borrowings Gains (RC 06)/01

Borrowings Losses (RC 06)/01

Benefit program revenue (non-exchange) (RC 26) - Footnote 1

Other taxes and receipts (RC 45) - Footnote 1

Bulletin No. 2021-20 V SCNP_SCA - 3 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

14.6 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

14.6 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

14.6 583100 Contra Revenue for Taxes - Individual E G T E/U

14.6 583200 Contra Revenue for Taxes - Corporate E G T E/U

14.6 583300 Contra Revenue for Taxes - Unemployment E G T E/U

14.6 583400 Contra Revenue for Taxes - Excise E G T E/U

14.6 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

14.6 583600 Contra Revenue for Taxes - Customs E G T E/U

14.6 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

14.6 589100 Tax Revenue Refunds - Individual E G T E/U

14.6 589200 Tax Revenue Refunds - Corporate E G T E/U

14.6 589300 Tax Revenue Refunds - Unemployment E G T E/U

14.6 589400 Tax Revenue Refunds - Excise E G T E/U

14.6 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

14.6 589600 Tax Revenue Refunds - Customs E G T E/U

14.7

14.7 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U

14.8

14.8 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F E/T E/U

14.9

14.9 599700 Financing Sources Transferred In From Custodial Statement Collections E F E/T D/E E/U

14.10

14.10 599000 Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

14.10 599100 Accrued Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

14.10 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E F E E/U

14.10 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F E E/U

14.11

14.11 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

Federal Agency - Other Than the General Fund of the U.S. Government

E F E/T E/U

14.12

15

15.1

15.1 572000 Financing Sources Transferred In Without Reimbursement E F E/U

15.1 577500 Non-Budgetary Financing Sources Transferred In E F E/U

15.2

15.2 573000 Financing Sources Transferred Out Without Reimbursement E F E/U

15.2 577600 Non-Budgetary Financing Sources Transferred Out E F E/U

15.3

15.3 573500 Appropriated Dedicated Collections to be Transferred In E F E/U

15.3 574000 Appropriated Dedicated Collections Transferred In E F E/U 4

15.4

15.4 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U

15.4 574500 Appropriated Dedicated Collections Transferred Out E F E/U 4

15.5

15.5 575000 Expenditure Financing Sources - Transfers-In E F E/U

15.6

15.6 576000 Expenditure Financing Sources - Transfers-Out E F E/U

15.7

15.7 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

15.8

15.8 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E/U

15.8 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

15.9

15.9 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F E/U

15.10

15.10 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F E/U

16

Trust fund warrants issued net of adjustments (RC 45)

Collections Transferred to a TAS Other Than the General Fund of the U.S. Government (RC 15)

Collections transferred into a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 15)

Accrual of Collections Yet to be Transferred to a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 16)

Accruals for Entity amounts to be collected in a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 16)

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 14.1 through 14.11.

Transfers-in/out without reimbursement (+/-)

Transfers-in without reimbursement (RC 18) - Footnote 1

Transfers-out without reimbursement (RC 18) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-in (RC 07) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-out (RC 07) - Footnote 1

Expenditure transfers-in of financing sources (RC 09) - Footnote 1

Expenditure transfers-out of financing sources (RC 09) - Footnote 1

Non-expenditure transfer-in of financing sources - capital transfers (RC 11)

Non-expenditure transfers-out of financing sources - capital transfers (RC 11)

Non-expenditure transfers-in of financing sources (RC 08) - Footnote 1

Non-expenditure transfers-out of financing sources (RC 08) - Footnote 1

Donations received and forfeitures acquired

Bulletin No. 2021-20 V SCNP_SCA - 4 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

16 560000 Donated Revenue - Financial Resources E N T A E/U

16 560900 Contra Revenue for Donations - Financial Resources E N T A E/U

16 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T A D E/U

16 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T A D E/U

16 561000 Donated Revenue - Non-Financial Resources E N T E/U

16 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U

16 565000 Forfeiture Revenue - Forfeitures of Property E N T A E E/U

16 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T A E E/U

17

17 578000 Imputed Financing Sources E F E/U

18

18.1

18.1 590000 Other Revenue E N E A D/E E/U

18.1 590900 Contra Revenue for Other Revenue E N E A D/E E/U

18.2

18.2 579500 Seigniorage E N E E/U 3

18.3

18.3 591900 Revenue and Other Financing Sources - Cancellations E G E/U

18.4

18.4 591910 Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. 

G

EF U

18.5

18.5 579000 Other Financing Sources E Z D E/U

18.5 590000 Other Revenue E Z E/T D E/U

18.5 590900 Contra Revenue for Other Revenue E Z E/T D E/U

18.5 750000 Distribution of Income - Dividend E Z T D E/U

18.6

18.6 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U

18.6 579000 Other Financing Sources E Z E E/U

18.6 579010 Other General Fund Financing Sources E Z U

18.6 590000 Other Revenue E Z T E E/U

18.7

18.7 579000 Other Financing Sources E G D/E E/U

18.7 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

18.8

18.8 579010 Other General Fund Financing Sources E F U

18.9

18.9 599000 Collections for Others - Statement of Custodial Activity E G E/T D E/U

18.9 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G D E/U

18.10

18.10 599000 Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

18.10 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G E E/U 6

18.1

18.1 571000 Transfer-in of Agency Unavailable Custodial and Non-Entity Collections E F U

18.1

18.12 599100 Accrued Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

18.12 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G E E/U 6

18.1

18.1 571200 Accrual of Agency Amount To Be Collected - Custodial and Non-Entity - General Fund 

of the U.S. Government

EF U

18.14

19

20

This line is calculated. Equals sum of line 11 through 18.13.

Total Cumulative Results of Operations

This line is calculated. Equals sum of lines 10 and 19.

Custodial Revenue:

Imputed financing from costs incurred by other entities (RC 25) - Footnote 1

Other

Miscellaneous earned revenues - Footnote 2

Seigniorage

Revenue and Other Financing Sources - Cancellations (RC 36)

Cancellations of Revenue and Other Financing Sources - General Fund (RC 36)

Other financing sources with budgetary impact (RC 29) - Footnote 1, 8

Other financing sources with no budgetary impact (RC 29) - Footnote 1, 9

Other non-budgetary financing sources for debt accruals/amortization (RC 37) - Footnote 1

Other financing sources for the General Fund of the U.S. Government (RC 37) - Footnote 1

Collections for others transferred to the General Fund of the U.S. Government (RC 44)

Non-entity collections transferred to the General Fund of the U.S. Government (RC 44)

Transfer-in of entity's unavailable custodial and non-entity collections (RC 44)

Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government (RC 48)

Accrual of entity's amounts to be collected (RC 48)

Total Financing Sources

Net Change in Cumulative Results of Operations

This line is calculated. Equals sum of lines 18.1 through 18.13.

Bulletin No. 2021-20 V SCNP_SCA - 5 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

C1

C1 580100 Tax Revenue Collected - Individual E S S E/U

C2

C2 580200 Tax Revenue Collected - Corporate E S S E/U

C3

C3 580400 Tax Revenue Collected - Excise E S S E/U

C3 580600 Tax Revenue Collected - Customs E S S E/U C6

C4

C4 580500 Tax Revenue Collected - Estate and Gift E S S E/U C4

C4 580300 Tax Revenue Collected - Unemployment E S S E/U C5

C4 580000 Tax Revenue Collected - Not Otherwise Classified E S S E/U C7

C5

C5 131000 Accounts Receivable E S S E/U C2, C3

C5 131000 Accounts Receivable B S S E/U C2, C3

C5 131900 Allowance for Loss on Accounts Receivable E S S E/U C2, C3

C5 131900 Allowance for Loss on Accounts Receivable B S S E/U C2, C3

C5 134000 Interest Receivable - Not Otherwise Classified E S S E/U C1, C2

C5 134000 Interest Receivable - Not Otherwise Classified B S S E/U C1, C2

C5 134100 Interest Receivable - Loans E S S E/U C1, C2

C5 134100 Interest Receivable - Loans B S S E/U C1, C2

C5 134200 Interest Receivable - Investments E S S E/U C1, C2

C5 134200 Interest Receivable - Investments B S S E/U C1, C2

C5 134300 Interest Receivable - Taxes E S S E/U C1, C2

C5 134300 Interest Receivable - Taxes B S S E/U C1, C2

C5 134500 Allowance for Loss on Interest Receivable - Loans E S S E/U C1, C2

C5 134500 Allowance for Loss on Interest Receivable - Loans B S S E/U C1, C2

C5 134600 Allowance for Loss on Interest Receivable - Investments E S S E/U C1, C2

C5 134600 Allowance for Loss on Interest Receivable - Investments B S S E/U C1, C2

C5 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S S E/U C1, C2

C5 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S S E/U C1, C2

C5 134800 Allowance for Loss on Interest Receivable - Taxes E S S E/U C1, C2

C5 134800 Allowance for Loss on Interest Receivable - Taxes B S S E/U C1, C2

C5 136000 Penalties and Fines Receivable - Not Otherwise Classified E S S E/U C2

C5 136000 Penalties and Fines Receivable - Not Otherwise Classified B S S E/U C2

C5 136100 Penalties and Fines Receivable - Loans E S S E/U C2

C5 136100 Penalties and Fines Receivable - Loans B S S E/U C2

C5 136300 Penalties and Fines Receivable - Taxes E S S E/U C2

C5 136300 Penalties and Fines Receivable - Taxes B S S E/U C2

C5 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S S E/U C2

C5 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S S E/U C2

C5 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S S E/U C2

C5 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S S E/U C2

C5 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S S E/U C2

C5 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S S E/U C2

C5 137000 Administrative Fees Receivable - Not Otherwise Classified E S S E/U C2

C5 137000 Administrative Fees Receivable - Not Otherwise Classified B S S E/U C2

C5 137100 Administrative Fees Receivable - Loans E S S E/U C2

C5 137100 Administrative Fees Receivable - Loans B S S E/U C2

C5 137300 Administrative Fees Receivable - Taxes E S S E/U C2

C5 137300 Administrative Fees Receivable - Taxes B S S E/U C2

C5 137400 Criminal Restitution Receivable E S S E/U C2

C5 137400 Criminal Restitution Receivable B S S E/U C2

C5 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S S E/U C2

C5 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S S E/U C2

C5 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S S E/U C2

C5 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S S E/U C2

C5 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S S E/U C2

C5 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S S E/U C2

C5 137900 Allowance for Loss on Criminal Restitution Receivable E S S E/U C2

C5 137900 Allowance for Loss on Criminal Restitution Receivable B S S E/U C2

C5 520000 Revenue From Services Provided E S S E/U

C5 520900 Contra Revenue for Services Provided E S S E/U

Individual Income and FICA/SECA Taxes

Corporate Income Taxes

Excise Taxes & Customs Duties

Miscellaneous taxes

Other Cash Collections

Bulletin No. 2021-20 V SCNP_SCA - 6 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

C5 531000 Interest Revenue - Other E S S E/U

C5 531100 Interest Revenue - Investments E S S E/U

C5 531200 Interest Revenue - Loans Receivable/Uninvested Funds E S S E/U

C5 531700 Contra Revenue for Interest Revenue - Loans Receivable E S S E/U

C5 531800 Contra Revenue for Interest Revenue - Investments E S S E/U

C5 531900 Contra Revenue for Interest Revenue - Other E S S E/U

C5 532000 Penalties and Fines Revenue E S S E/U

C5 532400 Contra Revenue for Penalties and Fines E S S E/U

C5 532500 Administrative Fees Revenue E S S E/U

C5 532900 Contra Revenue for Administrative Fees E S S E/U

C5 560000 Donated Revenue - Financial Resources E S S E/U

C5 560900 Contra Revenue for Donations - Financial Resources E S S E/U

C5 590000 Other Revenue E S S E/U

C5 590900 Contra Revenue for Other Revenue E S S E/U

C6

C7

C7 131000 Accounts Receivable E S E/U

C7 131000 Accounts Receivable B S E/U

C7 131900 Allowance for Loss on Accounts Receivable E S E/U

C7 131900 Allowance for Loss on Accounts Receivable B S E/U

C7 134000 Interest Receivable - Not Otherwise Classified E S E/U

C7 134000 Interest Receivable - Not Otherwise Classified B S E/U

C7 134100 Interest Receivable - Loans E S E/U

C7 134100 Interest Receivable - Loans B S E/U

C7 134200 Interest Receivable - Investments E S E/U

C7 134200 Interest Receivable - Investments B S E/U

C7 134300 Interest Receivable - Taxes E S E/U

C7 134300 Interest Receivable - Taxes B S E/U

C7 134500 Allowance for Loss on Interest Receivable - Loans E S E/U

C7 134500 Allowance for Loss on Interest Receivable - Loans B S E/U

C7 134600 Allowance for Loss on Interest Receivable - Investments E S E/U

C7 134600 Allowance for Loss on Interest Receivable - Investments B S E/U

C7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U

C7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U

C7 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U

C7 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U

C7 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U

C7 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U

C7 136100 Penalties and Fines Receivable - Loans E S E/U

C7 136100 Penalties and Fines Receivable - Loans B S E/U

C7 136300 Penalties and Fines Receivable - Taxes E S E/U

C7 136300 Penalties and Fines Receivable - Taxes B S E/U

C7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U

C7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U

C7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U

C7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U

C7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U

C7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U

C7 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U

C7 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U

C7 137100 Administrative Fees Receivable - Loans E S E/U

C7 137100 Administrative Fees Receivable - Loans B S E/U

C7 137300 Administrative Fees Receivable - Taxes E S E/U

C7 137300 Administrative Fees Receivable - Taxes B S E/U

C7 137400 Criminal Restitution Receivable E S E/U

C7 137400 Criminal Restitution Receivable B S E/U

C7 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U

C7 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U

C7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U

C7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U

C7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U

C7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U

Accrual Adjustments (+/-)

Total Cash Collections

This line is calculated. Equals sum of lines 1 through 5.

Bulletin No. 2021-20 V SCNP_SCA - 7 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

C7 211000 Accounts Payable E S E/U

C7 211000 Accounts Payable B S E/U

C7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E S E/U

C7 582100 Tax Revenue Accrual Adjustment - Individual E S E/U

C7 582200 Tax Revenue Accrual Adjustment - Corporate E S E/U

C7 582300 Tax Revenue Accrual Adjustment - Unemployment E S E/U

C7 582400 Tax Revenue Accrual Adjustment - Excise E S E/U

C7 582500 Tax Revenue Accrual Adjustment - Estate and Gift E S E/U

C7 582600 Tax Revenue Accrual Adjustment - Customs E S E/U

C7 583000 Contra Revenue for Taxes - Not Otherwise Classified E S E/U

C7 583100 Contra Revenue for Taxes - Individual E S E/U

C7 583200 Contra Revenue for Taxes - Corporate E S E/U

C7 583300 Contra Revenue for Taxes - Unemployment E S E/U

C7 583400 Contra Revenue for Taxes - Excise E S E/U

C7 583500 Contra Revenue for Taxes - Estate and Gift E S E/U

C7 583600 Contra Revenue for Taxes - Customs E S E/U

C7 592300 Valuation Change in Investments - Beneficial Interest in Trust E S E/U

C8

C8 211000 Accounts Payable E S E/U

C8 211000 Accounts Payable B S E/U

C8 589000 Tax Revenue Refunds - Not Otherwise Classified E S E/U

C8 589100 Tax Revenue Refunds - Individual E S E/U

C8 589200 Tax Revenue Refunds - Corporate E S E/U

C8 589300 Tax Revenue Refunds - Unemployment E S E/U

C8 589400 Tax Revenue Refunds - Excise E S E/U

C8 589500 Tax Revenue Refunds - Estate and Gift E S E/U

C8 589600 Tax Revenue Refunds - Customs E S E/U

C8 633000 Other Interest Expenses E S E/U

C8 679000 Other Expenses Not Requiring Budgetary Resources E S E/U

C9

C10

C10 211000 Accounts Payable E F/Z/G S E/U C5

C10 211000 Accounts Payable B F/Z/G S E/U C5

C10 298000 Custodial Liability E F/Z/G S E/U C6, C7, C8

C10 298000 Custodial Liability B F/Z/G S E/U C6, C7, C8

C10 599000 Collections for Others - Statement of Custodial Activity E F/Z/G S E/U C6, C8

C10 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F/Z/G S E/U

C11

C11 211000 Accounts Payable E N S E/U C5

C11 211000 Accounts Payable B N S E/U C5

C11 298000 Custodial Liability E N S E/U C6, C7, C8

C11 298000 Custodial Liability B N S E/U C6, C7, C8

C11 599000 Collections for Others - Statement of Custodial Activity E N S E/U C6, C8

C11 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the E N S E/U

C12

C12 599100 Accrued Collections for Others - Statement of Custodial Activity E S E/U C8

C12

C12 298000 Custodial Liability E S E/U C2, C8, C9

C12 298000 Custodial Liability B S E/U C2, C8, C9

C13

C14

Retained by Reporting Entity

This line is calculated. Equals total of lines C9-C10-C11-C12.

Optional Method

This line is calculated. Equals total of lines C9-C10-C11+C12.

Total Distribution of Collections

Refunds and Other Payments

Net Custodial Revenue

This line is calculated. Equals sum of lines 1 through 8.

Distributions of Collections:

Transferred to Federal Entities (by Recipient)

Transferred to Non-Federal Entities (by Recipient)

(Increase)/Decease in Amounts Yet to be Transferred (+/-)

Optional Method

This line is calculated. Equals total of lines C10+C11+C12+C13.

Optional Method

This line is calculated. Equals total of lines C9-C11+C13.

Bulletin No. 2021-20 V SCNP_SCA - 8 August 2021
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetar

y Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement Of Changes in Net Position & Custodial Activities

C15

21

1 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Federal Entity Reporting Requirements for the Financial Report of the United 

2 As defined in TFM, Volume I, Part 2, Chapter 4700, Federal Entity Reporting 

Requirements for the Financial Report of the United States Government.

4 Exclude General Fund of the U.S. Government activity in this account.

5 Budgetary portion only.

6 Non budgetary portion only.

7 This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC 

is established then the data can be segregated.

8 This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is 

established then the data can be segregated.

C1 Interest revenue not related to the cost incurred by the collecting entity should be reported 

on the SCA. See SFFAS 7, paragraph 281.

C2 (Increase)/Decrease

C3 Related to other revenue.

C4 Related to tax revenue refunded and custodial interest expense

C5 Related to tax revenue refunds

C6 If the balance of USSGL account 599000 is used to get the amount of cash collected for 

others, then USSGL account 298000 should not be used. USSGL account 298000 is 

included on the crosswalk as an alternative to using USSGL account 599000

C7 Cash collections only - from debits to 298000

C8 By definition, the USSGL account can only have this USSGL account attribute domain

C9 Amount yet to be collected

C10 This account is available for MMS for recording royalty credit. All other agencies need 

Treasury approval to use this account on this statement

FOOTNOTES AND ADDITIONAL INFORMATION:

Net position, end of period

This line is calculated. Equals sum of line 8 and 20.

Net Custodial Activity

This line is calculated. Equals sum of lines C9 minus C14. Total must equal zero.

Bulletin No. 2021-20 V SCNP_SCA - 9 August 2021