Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2016-05

DRAFT VI RBS - 1\

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

2.1 119305 International Monetary Fund – Letter of Credit E N EG U

2.1 119306 International Monetary Fund – Receivable/Payable Currency 

Valuation Adjustment E N EG U

2.1 119307 International Monetary Fund – Dollar Deposits with the IMF

E N EG U

2.1 119309 International Monetary Fund – Currency Holdings E N EG U

2.1 119333 International Monetary Fund – Reserve Position E N EG U

2.4

2.4

2.52.4

2.52.4 151100 Operating Materials and Supplies Held for Use E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 151200 Operating Materials and Supplies Held in Reserve for Future Use

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 151400 Operating Materials and Supplies Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 151900 Operating Materials and Supplies - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152100 Inventory Purchased for Resale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152200 Inventory Held in Reserve for Future Sale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152300 Inventory Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152400 Inventory - Excess, Obsolete, and Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152500 Inventory - Raw Materials E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152600 Inventory - Work-in-Process E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152700 Inventory - Finished Goods E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 152900 Inventory - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 154100 Forfeited Property Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 154200 Forfeited Property Held for Donation or Use E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 154900 Forfeited Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 156100 Commodities Held Under Price Support and Stabilization Support 

Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 156900 Commodities - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 157100 Stockpile Materials Held in Reserve E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 157200 Stockpile Materials Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 159100 Other Related Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.52.4 159900 Other Related Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5

2.62.5 171100 Land and Land Rights E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 171200 Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 171900 Accumulated Depreciation on Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 172000 Construction-in-Progress E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Inventories and Related Property, Net

Property, Plant, and Equipment, Net

Inactive for FY 15

USSGL Crosswalk - Reclassified Balance Sheet
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2016-05

DRAFT VI RBS - 2\

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.62.5 173000 Buildings, Improvements, and Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 174000 Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 174900 Accumulated Depreciation on Other Structures and Facilities

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 175000 Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 175900 Accumulated Depreciation on Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 181000 Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 181900 Accumulated Depreciation on Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 182000 Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 182900 Accumulated Amortization on Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 183000 Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 183200 Internal-Use Software in Development E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 183900 Accumulated Amortization on Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 184000 Other Natural Resources E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 184900 Allowance for Depletion E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 189000 Other General Property, Plant, and Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.62.5 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6

2.72.6 134200 Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 134600 Allowance for Loss on Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 161800 Market Adjustment - Investments E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.72.6 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3 4

2.72.6 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3 4

2.72.6 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3 4

2.72.6 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3 4

2.72.6 167000 Foreign Investments E N EP E

2.72.6 167100 Discount on Foreign Investments E N EP E

2.72.6 167200 Premium on Foreign Investments E N EP E

Debt and Equity Securities
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2016-05

DRAFT VI RBS - 3\

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.72.6 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N EP E

2.72.6 169000 Other Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3 4

2.82.7

2.82.7 165000 Preferred Stock in Federal Government Sponsored Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.82.7 165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.82.7 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.82.7 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.92.8

2.92.8 141000 Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.92.8 199000 Other Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 45

2.92.8 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.102.9

3.3 131000 Accounts Receivable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 78

3.3 131900 Allowance for Loss on Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.3 136000 Penalties and Fines Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.3 137000 Administrative Fees Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.3 199000 Other Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 78

3.5 134200 Interest Receivable - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.6

04

3.6 134000 Interest Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 78

3.6 134100 Interest Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.7 17

3.7 135000 Loans Receivable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 78

3.7 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 78

3.7 136100 Penalties and Fines Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.7 137100 Administrative Fees Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

Loans Receivable (RC 17)/1

Interest Receivable - Loans and Not Otherwise Classified (RC 04)/1

Investments in GSEsgovernment-sponsored enterprises (for use by Treasury 

only)

Other Assets

Total Non-Federal Assets

This line is calculated. Equals sum of line 2.1 through 2.92.8.
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2016-05

DRAFT VI RBS - 4\

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.8 27

3.8 133000 Receivable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.8 133500 Expenditure Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.9 21

3.9 132000 Funded Employment Benefit Contributions Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.9 132100 Unfunded FECA Benefit Contributions Receivable E F EG U 78

3.10 23

3.10 141000 Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

3.11 29

3.11 132500 Taxes Receivable E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.11 134200 Interest Receivable - Investments E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.11 137300 Administrative Fees Receivable - Taxes E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.11 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 2

3.11 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 2

3.11 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 2

3.11 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 2

4

6.9 259000 Other Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 56/67

6.9 298000 Custodial Liability

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 23

7.3 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.3 253100 Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.3 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.3 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.3 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.3 254000 Participation Certificates E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.4 214200 Accrued Interest Payable - Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.5 214100 Accrued Interest Payable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

This line is calculated. Equals sum of lines 2.102.9 and 3.14.

Total Assets

Advances to Others and Prepayments (RC 23)/1

Other Assets (Without Reciprocals) (RC 29)/1

Transfers Receivable (RC 27)/1

Benefit Program Contributions Receivable (RC 21)/1
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2016-05

DRAFT VI RBS - 5\

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.7 215000 Payable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.7 215500 Expenditure Transfers Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.9 231000 Liability for Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 78

7.11 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

9.1 532000 Penalties and Fines Revenue E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 532400 Contra Revenue for Penalties and Fines E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 573000 Financing Sources Transferred Out Without Reimbursement

E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 590000 Other Revenue

E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E 23

9.1 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E 23

9.1 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 633800 Remuneration Interest E F/N EP E

9.2 532000 Penalties and Fines Revenue E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 532400 Contra Revenue for Penalties and Fines E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 573000 Financing Sources Transferred Out Without Reimbursement

E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579001 Other Non-Budgetary Finacing Sources for Debt 

Accruals/Amortization E G EG U

9.2 579010 Other General Fund Financing Sources E F/Z GA U

9.2 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2016-05

DRAFT VI RBS - 6

IRC Handout 4/21/16

Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume I, Part 2, Chapter 4700, Agency Reporting 

Requirements for the Financial Report of the United States Government, Appendix 7.

2. Related to Government Account Series securities purchased using deposit funds.

23. FASAB recognizes amounts returned to Puerto Rico and the Virgin Islands as nonFederal custodial liabilities as 

referenced in SFFAS No. 7, paragraph 289.

3 4. Does not include derivative assets.

45. Related to investments in derivative assets.

56. Includes non-derivative liabilities.

67. Related to derivative liabilities.

78. Exclude General Fund (Trading Partner code 9900) activity in this account.

89. Report only General Fund (Trading Partner code 9900) activity associated with this account. With the 

implementation of GTAS there will be a new Federal/NonFederal attribute domain value "G" for the General Fund.