Part 1

SUPPLEMENT

Line No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

6

6.3

6.3 719000 Other Gains E F T D/E E/U 4

6.4

6.4 729000 Other Losses E F T D/E E/U 4

6.36.5

6.36.5 540000 Funded Benefit Program Revenue E F T E/U 4

6.36.5 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 4

6.46.6

6.46.6 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

6.46.6 580100 Tax Revenue Collected - Individual E G T E/U

6.46.6 580200 Tax Revenue Collected - Corporate E G T E/U

6.46.6 580300 Tax Revenue Collected - Unemployment E G T E/U

6.46.6 580400 Tax Revenue Collected - Excise E G T E/U

6.46.6 580500 Tax Revenue Collected - Estate and Gift E G T E/U

6.46.6 580600 Tax Revenue Collected - Customs E G T E/U

6.46.6 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

6.46.6 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

6.46.6 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

6.46.6 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

6.46.6 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

6.46.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

6.46.6 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

6.46.6 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

6.46.6 583100 Contra Revenue for Taxes - Individual E G T E/U

6.46.6 583200 Contra Revenue for Taxes - Corporate E G T E/U

6.46.6 583300 Contra Revenue for Taxes - Unemployment E G T E/U

6.46.6 583400 Contra Revenue for Taxes - Excise E G T E/U

6.46.6 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

6.46.6 583600 Contra Revenue for Taxes - Customs E G T E/U

6.46.6 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

6.46.6 589100 Tax Revenue Refunds - Individual E G T E/U

6.46.6 589200 Tax Revenue Refunds - Corporate E G T E/U

6.46.6 589300 Tax Revenue Refunds - Unemployment E G T E/U

6.46.6 589400 Tax Revenue Refunds - Excise E G T E/U

6.46.6 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

6.46.6 589600 Tax Revenue Refunds - Customs E G T E/U

6.56.7

6.56.7 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

6.66.8

6.66.8 599700 Financing Sources Transferred In From Custodial Statement Collections E F E/T E/U

6.76.9

6.76.9 599000 Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.76.9 599100 Accrued Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.76.9 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E F E E/U

6.76.9 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F E E/U

6.86.10

6.86.10 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

6.96.11

 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 States 

Government, Appendix 3.

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

for the Financial Report of the United States Government.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2021 Reporting

Federal non-exchange revenue:

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

Borrowings Losses (RC 06)/01

Borrowings Gains (RC 06)/01

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 6.1 through 6.8 6.10.

Other taxes and receipts (RC 45) - Footnote 1

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 

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)

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2021-17 VI RSOCNP DRAFT - 1 IRC HANDOUT 04 21 2021
Part 1

SUPPLEMENT

Line No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2021 Reporting

 3 Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) and 

has a non-Federal attribute. A new line to accommodate seigniorage with an "N" attribute 

was not added to the "Other Financing Sources" line since seigniorage does not meet the 

Financial Report's materiality threshold. As a result, seigniorage was added to the "Other 

Taxes and Receipts" line instead.

 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.

Bulletin No. 2021-17 VI RSOCNP DRAFT - 2 IRC HANDOUT 04 21 2021