Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 1

DRAFT IRC Handout 04 /20/17

Line

No.

USSGL

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

1

2

2.1

2.1 110100 General Fund Operating Cash E N GA/MR U

2.1 110300 Restricted Operating Cash E N GA/MR U

2.1 110900 Checks Outstanding E N GA/MR U

2.1 111000 Undeposited Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 112000 Imprest Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 112500 U.S. Debit Card Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 113000 Funds Held Outside of Treasury - Budgetary E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 113500 Funds Held Outside of Treasury - Non-Budgetary E N DF E/U

2.1 114500

Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account E N GA/MR U

2.1 119000 Other Cash E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 119090 Other Cash - International Monetary Fund E EG U

2.1 119300 International Monetary Fund Assets - Reserve Position E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 119305 International Monetary Fund - Letter of Credit E EG U

2.1 119306

International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment E EG U

2.1 119307 International Monetary Fund - Dollar Deposits with the IMF E EG U

2.1 119309 International Monetary Fund - Currency Holdings E EG U

2.1 119333 International Monetary Fund - Reserve Position E EG U

2.1 119400

Exchange Stabilization Fund Assets - Holdings of Special Drawing 

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

2.1 119500 Other Monetary Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 120000 Foreign Currency E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 120500 Foreign Currency Denominated Equivalent Assets E N EP E

2.1 120900 Uninvested Foreign Currency E N EP E

2.1 134400 Interest Receivable on Special Drawing Rights E N EP E

2.1 138400 Interest Receivable - Foreign Currency Denominated Assets E N EP E

2.1 153100 Seized Monetary Instruments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 153200 Seized Cash Deposited E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2

2.2 131000 Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

Assets

Non-federal

Cash and other monetary assets

Accounts and taxes receivable, net

USSGL Crosswalk - Reclassified Balance Sheet
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 2

DRAFT IRC Handout 04 /20/17

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

2.2 131900 Allowance for Loss on Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 132000 Funded Employment Benefit Contributions Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 132100 Unfunded FECA Benefit Contributions Receivable E N EG U

2.2 132500 Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 132900 Allowance for Loss on Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 134000 Interest Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

2.2 134300 Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 134800 Allowance for Loss on Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136000 Penalties and Fines Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136300 Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136700

Allowance for Loss on Penalties and Fines Receivable - Not 

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

2.2 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137000 Administrative Fees Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137300 Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137700

Allowance for Loss on Administrative Fees Receivable - Not 

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

2.2 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3

2.3 134100 Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 134500 Allowance for Loss on Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 135000 Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.3 135090 Loans Receivable - International Monetary Fund E EG U

2.3 135900 Allowance for Loss on Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 135990

Allowance for Loss on Loans Receivable - International Monetary 

Fund E EG U

2.3 136100 Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 137100 Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 137500 Allowance for Loss on Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138000 Loans Receivable - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138100 Interest Receivable - Loans - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138500

Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

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

Loans receivable, net
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 3

DRAFT IRC Handout 04 /20/17

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

2.3 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 139900 Allowance for Subsidy E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 155100 Foreclosed Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 155900 Foreclosed Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164200

Preferred Stock Accounted for Under the Provisions of the Federal 

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

2.3 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164400

Common Stock Accounted for Under the Provisions of the Federal 

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

2.3 164500

Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164600

Discount on Securities Account for Under the Provisions of the 

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

2.3 164700

Premium on Securities Accounted for Under the Provisions of the 

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

2.4

2.4 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

2.4 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

2.4 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

2.4 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

2.4 151900 Operating Materials and Supplies - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152100 Inventory Purchased for Resale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 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

2.4 152300 Inventory Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152400 Inventory - Excess, Obsolete, and Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152500 Inventory - Raw Materials E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152600 Inventory - Work-in-Process E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152700 Inventory - Finished Goods E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152900 Inventory - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 154100 Forfeited Property Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 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

2.4 154900 Forfeited Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 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

2.4 156900 Commodities - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 157100 Stockpile Materials Held in Reserve E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 157200 Stockpile Materials Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 159100 Other Related Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Inventories and related property, net
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 4

DRAFT IRC Handout 04 /20/17

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

2.4 159900 Other Related Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5

2.5 171100 Land and Land Rights E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 171200 Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 171900 Accumulated Depreciation on Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 172000 Construction-in-Progress E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 173000 Buildings, Improvements, and Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 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

2.5 174000 Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 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

2.5 175000 Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 175900 Accumulated Depreciation on Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 181000 Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 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

2.5 182000 Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 182900 Accumulated Amortization on Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 183000 Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 183200 Internal-Use Software in Development E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 183900 Accumulated Amortization on Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 184000 Other Natural Resources E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 184900 Allowance for Depletion E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 189000 Other General Property, Plant, and Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 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

2.6

2.6 134200 Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 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

2.6 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

2.6 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

2.6 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

2.6 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

2.6 161800 Market Adjustment - Investments E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 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

Property, plant, and equipment, net

Debt and equity securities
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 5

DRAFT IRC Handout 04 /20/17

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

2.6 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

2.6 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

2.6 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

2.6 167000 Foreign Investments E N EP E

2.6 167100 Discount on Foreign Investments E N EP E

2.6 167200 Premium on Foreign Investments E N EP E

2.6 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N EP E

2.6 169000 Other Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

2.7

2.7 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

2.7 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

2.7 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

2.7 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

2.8

2.8 141000 Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.8 199000 Other Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 4

2.8 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

2.9

3

3.1 40

3.1 101000 Fund Balance With Treasury E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.1 109000 Fund Balance With Treasury While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 01

3.2 161000

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

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

3.2 161100

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

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

Total non-federal assets

This line is calculated. Equals sum of line 2.1 through 2.8.

Federal

Fund balance with Treasury (RC 40)/1

Federal investments (RC 01)/1

Investments in government-sponsored enterprises (for use by Treasury 

only)

Other assets
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 6

DRAFT IRC Handout 04 /20/17

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

3.2 161200

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

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

3.2 161300

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

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

3.2 161800 Market Adjustment - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 162000

Investments in Securities Other Than the Bureau of the Fiscal Service 

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

3.2 162100

Discount on Securities Other Than the Bureau of the Fiscal Service 

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

3.2 162200

Premium on Securities Other Than the Bureau of the Fiscal Service 

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

3.2 162300

Amortization of Discount and Premium on Securities Other Than the 

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

3.2 163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

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

3.2 163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

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

3.2 163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

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

3.2 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 169000 Other Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.3 22

3.3 131000 Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

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 7

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 7

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 7

3.3 199000 Other Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

3.4 12

3.4 192300 Contingent Receivable for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.4 192500 Capital Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.5 02

3.5 134200 Interest Receivable - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

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 7

3.6 134100 Interest Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.7 17

Interest receivable - loans and not otherwise classified (RC 04)/1

Loans receivable (RC 17)/1

Accounts receivable (RC 22)/1

Accounts receivable, capital transfers (RC 12)/1

Interest receivable - investments (RC 02)/1
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 7

DRAFT IRC Handout 04 /20/17

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

3.7 135000 Loans Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

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 7

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 7

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 7

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 7

3.8 133500 Expenditure Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

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 7

3.9 132100 Unfunded FECA Benefit Contributions Receivable E F EG U 7

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 7

3.11 29

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

3.12 46

3.12 198000 Asset for Agency's Custodial and Non-Entity Liabilities E F GA U

3.13 30

3.13 192100 Receivable From Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.13 199000 Other Assets E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.13 199000 Other Assets E F GA E/U

3.14

4

5

6

This line is calculated. Equals sum of lines 3.1 through 3.13.

Total assets

This line is calculated. Equals sum of lines 2.9 and 3.14.

Liabilities:

Non-federal

Asset for agency's custodial and non-entity liabilities (RC 46)/1

Other assets (RC 30)/1

Total federal assets

Benefit program contributions receivable (RC 21)/1

Advances to others and prepayments (RC 23)/1

Other assets (without reciprocals) (Line inactive for FY2017) (RC 29)/1

Transfers receivable (RC 27)/1
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 8

DRAFT IRC Handout 04 /20/17

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

6.1

6.1 211000 Accounts Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

6.1 212000 Disbursements in Transit E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.1 214000 Accrued Interest Payable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.1 296000 Accounts Payable From Canceled Appropriations E N EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

6.2

6.2 214100 Accrued Interest Payable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 214200 Accrued Interest Payable - Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 253000

Securities Issued by Federal Agencies Under General and Special 

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

6.2 253100

Discount on Securities Issued by Federal Agencies Under General 

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

6.2 253200

Premium on Securities Issued by Federal Agencies Under General 

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

6.2 253300

Amortization of Discount on Securities Issued by Federal Agencies 

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

6.2 253400

Amortization of Premium on Securities Issued by Federal Agencies 

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

6.2 254000 Participation Certificates E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3

6.3 219100 Employee Health Care Liability Incurred but Not Reported E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221300 Employer Contributions and Payroll Taxes Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221500 Other Post Employment Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221600 Pension Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221700 Benefit Premiums Payable to Carriers E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 229000 Other Unfunded Employment Related Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 261000 Actuarial Pension Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 262000 Actuarial Health Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 263000 Actuarial Life Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 265000 Actuarial FECA Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 269000 Other Actuarial Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.4

6.4 299500 Estimated Cleanup Cost Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.5

6.5 216000 Entitlement Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.6

Benefits due and payable

Loan guarantee liabilities

Federal debt securities held by the public and accrued interest

Federal employee and veteran benefits payable

Environmental and disposal liabilities

Accounts payable
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 9

DRAFT IRC Handout 04 /20/17

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

6.6 218000 Loan Guarantee Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 10

DRAFT IRC Handout 04 /20/17

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

6.7

6.7 211200 Accounts Payable for Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.7 292200 Contingent Liabilities - Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.8

6.8 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9

6.9 201000 Liability for Fund Balance With Treasury E N GA U

6.9 213000 Contract Holdbacks E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 219000 Other Liabilities With Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 219200

Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks E N EP E

6.9 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

6.9 221000 Accrued Funded Payroll and Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 221100 Withholdings Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 222000 Unfunded Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 231000 Liability for Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 232000 Other Deferred Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 240000

Liability for Nonfiduciary Deposit Funds and Undeposited 

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

6.9 241000 Liability for Clearing Accounts E N CF E/U

6.9 259000 Other Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 5/6

6.9 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 291000 Prior Liens Outstanding on Acquired Collateral E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 292000 Contingent Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 294000 Capital Lease Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 298000 Custodial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 2

6.9 299000 Other Liabilities Without Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

6.10

7

This line is calculated. Equals sum of lines 6.1 through 6.9.

Federal

Insurance and guarantee program liabilities

Other liabilities

Total non-federal liabilities

Liabilities to government-sponsored enterprises (for use by Treasury only)
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 11

DRAFT IRC Handout 04 /20/17

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

7.1 22

7.1 211000 Accounts Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.1 212000 Disbursements in Transit E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 213000 Contract Holdbacks E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 217000 Subsidy Payable to the Financing Account E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 219000 Other Liabilities With Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 294000 Capital Lease Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 296000 Accounts Payable From Canceled Appropriations E F EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

7.1 299000 Other Liabilities Without Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

7.2 12

7.2 292300 Contingent Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.2 297000 Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.3 01

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 7

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 7

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 7

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 7

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 7

7.3 254000 Participation Certificates E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.4 02

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 7

7.5 04

7.5 214000 Accrued Interest Payable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

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 7

7.6 17

7.6 251000 Principal Payable to the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.6 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.6 252000 Principal Payable to the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.6 259000 Other Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.7 27

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 7

Loans payable (RC 17)/1

Transfers payable (RC 27)/1

Federal debt (RC 01)/1

Interest payable - debt (RC 02)/1

Interest payable - loans and not otherwise classified (RC 04)/1

Accounts payable (RC 22)/1

Accounts payable, capital transfers (RC 12)/1
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 12

DRAFT IRC Handout 04 /20/17

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 215500 Expenditure Transfers Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.8 21

7.8 221300 Employer Contributions and Payroll Taxes Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 221500 Other Post Employment Benefits Due and Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 222500 Unfunded FECA Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 229000 Other Unfunded Employment Related Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.9 23

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 7

7.10 46

7.10 298000 Custodial Liability E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.10 298500

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

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

7.11 29

7.11 214000 Accrued Interest Payable - Not Otherwise Classified E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 221300 Employer Contributions and Payroll Taxes Payable E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 222500 Unfunded FECA Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 229000 Other Unfunded Employment Related Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 240000

Liability for Nonfiduciary Deposit Funds and Undeposited 

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

7.11 241000 Liability for Clearing Accounts E Z CF E/U

7.11 298000 Custodial Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

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

7.11 299000 Other Liabilities Without Related Budgetary Obligations E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.12 40

7.12 201000 Liability for Fund Balance With Treasury E F GA U

7.12 209010 Liability for Fund Balance While Awaiting a Warrant E F GA U

7.13 30

7.13 259000 Other Debt E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.13 299000 Other Liabilities Without Related Budgetary Obligations E F GA E/U

7.13 299000 Other Liabilities Without Related Budgetary Obligations E G CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

7.14

Liability for fund balance with Treasury (RC 40)/1

Other liabilities (RC 30)/1

Total federal liabilities

Advances from others and deferred credits (RC 23)/1

Liability to the General Fund of the U.S. Government for custodial and 

other non-entity assets (RC 46)/1

Other liabilities (without reciprocals) (RC 29)/1

Benefit program contributions payable (RC 21)/1
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 13

DRAFT IRC Handout 04 /20/17

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

8

9

9.1

9.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310300 Unexpended Appropriations - Transfers-Out E F EG/EM/EP/ER/ES/ET/TR E

9.1 310500

Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 531100 Interest Revenue - Investments E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531400

Dividend Income Accounted for Under the Provisions of the Federal 

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

9.1 531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

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

9.1 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Total liabilities

This line is calculated. Equals sum of lines 6.10 and 7.14.

Net position:

Net position - funds from dedicated collections

This line is calculated. Equals sum of lines 7.1 through 7.13.
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 14

DRAFT IRC Handout 04 /20/17

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

9.1 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 561000 Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570500

Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E Z CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 572000 Financing Sources Transferred In Without Reimbursement E F 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 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 575500 Nonexpenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 576600

Nonexpenditure Financing Sources - Transfers-Out - Capital 

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

9.1 577500 Nonbudgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 577600 Nonbudgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 579000 Other Financing Sources E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 579100 Adjustment to Financing Sources - Credit Reform E FG/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 579200 Financing Sources To Be Transferred Out - Contingent Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 15

DRAFT IRC Handout 04 /20/17

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

9.1 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589600 Tax Revenue Refunds - Customs E G/N 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 2

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 2

9.1 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT E

9.1 592100 Valuation Change in Investments - Exchange Stabilization Fund E N ER E

9.1 592200

Valuation Change in Investments for Federal Government Sponsored 

Enterprise E N UG E

9.1 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG E

9.1 599000 Collections for Others - Statement of Custodial Activity E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 599100 Accrued Collections for Others - Statement of Custodial Activity E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 16

DRAFT IRC Handout 04 /20/17

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

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 599700

Financing Sources Transferred In From Custodial Statement 

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

9.1 599800

Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the Treasury E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 633000 Other Interest Expenses E F/G/N 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

9.1 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 679500

Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees E N DF E

9.1 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 690000 Nonproduction Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 711100 Gains on Disposition of Investments E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 717100 Gains on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 717200 Losses on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 17

DRAFT IRC Handout 04 /20/17

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

9.1 718100 Unrealized Gain - Exchange Stabilization Fund E N EP E

9.1 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 719100

Other Gains for Accrued Special Drawing Right (SDR) Interest and 

Charges E N EP E

9.1 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 721100 Losses on Disposition of Investments E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 721200 Losses on Disposition of Borrowings E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 728100 Unrealized Losses - Exchange Stabilization Fund E N EP E

9.1 729000 Other Losses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 729100

Other Losses for Accrued Special Drawing Right (SDR) Interest and 

Charges E N EP E

9.1 729200 Other Losses from Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 740500

Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.2

9.2 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET U

9.2 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310500

Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E Z EC/EG/EM/EP/ER/ES/ET/TR U

Net position - funds other than those from dedicated collections
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 18

DRAFT IRC Handout 04 /20/17

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

9.2 320000 Appropriations Outstanding - Cumulative B GA U

9.2 320100 Appropriations Outstanding - Warrants Issued E F GA U

9.2 320600 Appropriations Outstanding - Adjustments E F GA U

9.2 320700 Appropriations Outstanding - Used E F GA U

9.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 531100 Interest Revenue - Investments E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531400

Dividend Income Accounted for Under the Provisions of the Federal 

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

9.2 531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

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

9.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

9.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N EG U

9.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 561000 Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570005 Appropriations - Expended E F GA U
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 19

DRAFT IRC Handout 04 /20/17

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

9.2 570500

Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E Z CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 571000

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections E F GA U

9.2 571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity E F GA U

9.2 572000 Financing Sources Transferred In Without Reimbursement E F 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 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 575500 Nonexpenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 576600

Nonexpenditure Financing Sources - Transfers-Out - Capital 

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

9.2 577500 Nonbudgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 577600 Nonbudgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579000 Other Financing Sources E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E G EG U

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

9.2 579100 Adjustment to Financing Sources - Credit Reform E FG/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579200 Financing Sources To Be Transferred Out - Contingent Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 20

DRAFT IRC Handout 04 /20/17

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

9.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT U

9.2 591910

Cancellations of Revenue and Other Financing Sources - General 

Fund E F GA U

9.2 592100 Valuation Change in Investments - Exchange Stabilization Fund E N ER U

9.2 592200

Valuation Change in Investments for Federal Government Sponsored 

Enterprise E N UG U

9.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG U

9.2 599000 Collections for Others - Statement of Custodial Activity E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 599100 Accrued Collections for Others - Statement of Custodial Activity E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT 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

9.2 599700

Financing Sources Transferred In From Custodial Statement 

Collections E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 21

DRAFT IRC Handout 04 /20/17

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

9.2 599800

Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the Treasury E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 633000 Other Interest Expenses E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 679500

Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees E N DF U

9.2 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 690000 Nonproduction Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 711100 Gains on Disposition of Investments E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 719090 Gains on International Monetary Fund Assets E EG U

9.2 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 721100 Losses on Disposition of Investments E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 721200 Losses on Disposition of Borrowings E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 22

DRAFT IRC Handout 04 /20/17

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

9.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 729000 Other Losses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 729090 Losses on International Monetary Fund Assets E EG U

9.2 729200 Other Losses from Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 740500

Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F GA U

9.2 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

10

11

Total net position

This line is calculated. Equals sum of lines 9.1 and 9.2.

Total liabilities and net position

This line is calculated. Equals sum of lines 8 and 10.
Part 1

SUPPLEMENT

Fiscal Year 2017 Reporting

Section VI

Bulletin No. 2017-06

VI RBS - 23

DRAFT IRC Handout 04/20/17

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. FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as non-federal custodial 

liabilities as referenced in SFFAS No. 7, paragraph 289.

3. Does not include derivative assets.

4. Related to investments in derivative assets.

5. Includes non-derivative liabilities.

6. Related to derivative liabilities.

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

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

implementation of GTAS there is a new Federal/Non-federal attribute domain value of G for the General Fund.