Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

101000 Fund Balance With Treasury N A D B/E D/C G 

109000

Fund Balance With Treasury Under a Continuing Resolution N P D E D/C G 

110100 General Fund Operating Cash N P D B/E D/C N 

110300 Restricted Operating Cash N P D B/E D/C N 

110900 Checks Outstanding N P C B/E D/C N 

111000 Undeposited Collections N P D B/E D/C A/S N112000 Imprest Funds N A D B/E D/C N112500 U.S. Debit Card Funds N A D B/E D/C N113000 Funds Held by the Public N A D B/E D/C N114500

Cash Held by U.S. Disbursing Officers Outside the

Treasury's General Account N P D B/E D/C N 

119000 Other Cash N P D B/E D/C N119300 International Monetary Fund Assets - Reserve Position N A D B/E D/C N119400

Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights N A D B/E D/C N

119500 Other Monetary Assets N A D B/E D/C N

120000 Foreign Currency N P D B/E D/C N120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N 

120900 Uninvested Foreign Currency N A D B/E D/C N 125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N 

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

T/L S2 14-01

 DRAFT IV-9 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

131000 Accounts Receivable N P D B/E D/C A/S F/N 

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N 132000 Funded Employment Benefit Contributions Receivable N P D B/E D/C F/N 132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N 

132500 Taxes Receivable N P D B/E D/C A/S G/N 

132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N

133000 Receivable for Transfers of Currently Invested Balances N P D B/E D/C F 

133500 Expenditure Transfers Receivable N P D B/E D/C F 134000 Interest Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N 

134100 Interest Receivable - Loans N P D B/E D/C A/S F/N 

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N/Z 134300 Interest Receivable - Taxes N P D B/E D/C A/S N

134400 Interest Receivable on Special Drawing Rights N P D B/E D/C A N 

134500 Allowance for Loss on Interest Receivable - Loans N P C B/E D/C A/S N

134600 Allowance for Loss on Interest Receivable - Investments N P C B/E D/C A/S N

T/L S2 14-01

 DRAFT IV-10 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

134700

Allowance for Loss on Interest Receivable - Not Otherwise Classified N P C B/E D/C A/S N

134800 Allowance for Loss on Interest Receivable - Taxes N P C B/E D/C A/S N135000 Loans Receivable N P D B/E D/C F/N 

135100

Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F 

135900 Allowance for Loss on Loans Receivable N P C B/E D/C N136000

Penalties and Fines Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N 

136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N 136300 Penalties and Fines Receivable - Taxes N P D B/E D/C A/S N136500

Allowance for Loss on Penalties and Fines Receivable - Loans N P C B/E D/C A/S N

136700

Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified N P C B/E D/C A/S N

136800

Allowance for Loss on Penalties and Fines Receivable - Taxes N P C B/E D/C A/S N

137000

Administrative Fees Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N 

137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N 

T/L S2 14-01

 DRAFT IV-11 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

137300 Administrative Fees Receivable - Taxes N P D B/E D/C A/S G/N 137500

Allowance for Loss on Administrative Fees Receivable - Loans N P C B/E D/C A/S N

137700

Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified N P C B/E D/C A/S N

137800

Allowance for Loss on Administrative Fees Receivable - Taxes N P C B/E D/C A/S N

138000 Loans Receivable - Troubled Assets Relief Program N P D B/E D/C N138100

Interest Receivable - Loans - Troubled Assets Relief Program N P D B/E D/C N

138400

Interest Receivable - Foreign Currency DenominatedAssets N P D B/E D/C A N 

138500

Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program N P C B/E D/C N

138900

Allowance for Subsidy - Loans - Troubled Assets Relief Program N P C B/E D/C N

139900 Allowance for Subsidy N P C B/E D/C N141000 Advances and Prepayments N P D B/E D/C F/N 151100 Operating Materials and Supplies Held for Use N P D B/E D/C N151200

Operating Materials and Supplies Held in Reserve for Future Use N P D B/E D/C N

151300

Operating Materials and Supplies - Excess, Obsolete, and Unserviceable N P D B/E D/C N

T/L S2 14-01

 DRAFT IV-12 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C N151900 Operating Materials and Supplies - Allowance N P C B/E D/C N152100 Inventory Purchased for Resale N P D B/E D/C N152200 Inventory Held in Reserve for Future Sale N P D B/E D/C N152300 Inventory Held for Repair N P D B/E D/C N152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C N152500 Inventory - Raw Materials N P D B/E D/C N152600 Inventory - Work-in-Process N P D B/E D/C N152700 Inventory - Finished Goods N P D B/E D/C N152900 Inventory - Allowance N P C B/E D/C N153100 Seized Monetary Instruments N P D B/E D/C N153200 Seized Cash Deposited N P D B/E D/C N154100 Forfeited Property Held for Sale N P D B/E D/C N

T/L S2 14-01

 DRAFT IV-13 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

154200 Forfeited Property Held for Donation or Use N P D B/E D/C N154900 Forfeited Property - Allowance N P C B/E D/C N155100 Foreclosed Property N P D B/E D/C N155900 Foreclosed Property - Allowance N P C B/E D/C N156100

Commodities Held Under Price Support and Stabilization Support Programs N P D B/E D/C N

156900 Commodities - Allowance N P C B/E D/C N157100 Stockpile Materials Held in Reserve N P D B/E D/C N157200 Stockpile Materials Held for Sale N P D B/E D/C N159100 Other Related Property N P D B/E D/C N159900 Other Related Property - Allowance N P C B/E D/C N161000

Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service N A D B/E D/C F/N/Z 

161100

Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service N A C B/E D/C F/N/Z 

161200

Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service N A D B/E D/C F/N/Z 

T/L S2 14-01

 DRAFT IV-14 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

161300

Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service N A D B/E D/C F/N/Z 

161800 Market Adjustment - Investments N A D B/E D/C E/F/N 162000

Investments in Securities Other Than the Bureau of the Fiscal Service Securities N A D B/E D/C E/F/N 

162100

Discount on Securities Other Than the Bureau of the Fiscal Service Securities N A C B/E D/C F/N 

162200

Premium on Securities Other Than the Bureau of the Fiscal Service Securities N A D B/E D/C F/N 

162300

Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities N A D B/E D/C F/N 

163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service N A D B/E D/C F 

163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service N A C B/E D/C F 

163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service N A D B/E D/C F 

164200

Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A D B/E D/C N

164300

Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A C B/E D/C F/N 

164400

Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A D B/E D/C N

164500

Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A C B/E D/C N

T/L S2 14-01

 DRAFT IV-15 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

164600

Discount on Securities Account for Under the Provisionsof the Federal Credit Reform Act N A C B/E D/C N

164700

Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act N A D B/E D/C N

165000

Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N

165100

Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N

165200

Common Stock Warrants in Federal Government Sponsored Enterprise N A D B/E D/C N

165300

Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise N A D B/E D/C N

167000 Foreign Investments N A D B/E D/C N 

167100 Discount on Foreign Investments N A C B/E D/C N 167200 Premium on Foreign Investments N A D B/E D/C N 167900

Foreign Exchange Rate Revalue Adjustments - Investments N A D B/E D/C N 

169000 Other Investments N P D B/E D/C F/N 

171100 Land and Land Rights N P D B/E D/C N

171200 Improvements to Land N P D B/E D/C N

171900 Accumulated Depreciation on Improvements to Land N P C B/E D/C N

172000 Construction-in-Progress N P D B/E D/C N

173000 Buildings, Improvements, and Renovations N P D B/E D/C N

T/L S2 14-01

 DRAFT IV-16 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

173900

Accumulated Depreciation on Buildings, Improvements, and Renovations N P C B/E D/C N

174000 Other Structures and Facilities N P D B/E D/C N174900

Accumulated Depreciation on Other Structures and Facilities N P C B/E D/C N

175000 Equipment N P D B/E D/C N175900 Accumulated Depreciation on Equipment N P C B/E D/C N181000 Assets Under Capital Lease N P D B/E D/C N181900

Accumulated Depreciation on Assets Under Capital Lease N P C B/E D/C N

182000 Leasehold Improvements N P D B/E D/C N182900 Accumulated Amortization on Leasehold Improvements N P C B/E D/C N183000 Internal-Use Software N P D B/E D/C N183200 Internal-Use Software in Development N P D B/E D/C N183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C N184000 Other Natural Resources N P D B/E D/C N

T/L S2 14-01

 DRAFT IV-17 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

184900 Allowance for Depletion N P C B/E D/C N189000 Other General Property, Plant, and Equipment N P D B/E D/C N189900

Accumulated Depreciation on Other General Property, Plant, and Equipment N P C B/E D/C N

192100 Receivable From Appropriations N P D B/E D/C A/S G 

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F 192500 Capital Transfers Receivable N P D B/E D/C F 198000 Asset for Agency's Custodial and Non-Entity Liabilities N P D B/E D/C F 

199000 Other Assets N P D B/E D/C F/G/N 199500

General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed N P D B/E D/C N

199900 Central Accounting Control Account N P D B/E D/C 

201000 Liability for Fund Balance With Treasury N P C B/E D/C F 211000 Accounts Payable N P C B/E D/C A/S F/N 211200

Accounts Payable for Federal Government Sponsored Enterprise N P C B/E D/C N

212000 Disbursements in Transit N P C B/E D/C F/N 213000 Contract Holdbacks N P C B/E D/C F/N 

T/L S2 14-01

 DRAFT IV-18 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/N 214100 Accrued Interest Payable - Debt N P C B/E D/C F/N 215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F 215500 Expenditure Transfers Payable N P C B/E D/C F 216000 Entitlement Benefits Due and Payable N P C B/E D/C N217000 Subsidy Payable to the Financing Account N P C B/E D/C F 218000 Loan Guarantee Liability N P C B/E D/C N219000 Other Liabilities With Related Budgetary Obligations N P C B/E D/C F/N 219100

Employee Health Care Liability Incurred but Not Reported N P C B/E D/C N

219200

Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks N P C B/E D/C N 

219300 Allocation of Special Drawing Rights (SDRs) N P C B/E D/C N 

221000 Accrued Funded Payroll and Leave N P C B/E D/C N221100 Withholdings Payable N P C B/E D/C N221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z 

T/L S2 14-01

 DRAFT IV-19 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N 221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N221700 Benefit Premiums Payable to Carriers N P C B/E D/C N221800 Life Insurance Benefits Due and Payable to Beneficiaries N P C B/E D/C N222000 Unfunded Leave N P C B/E D/C N222500 Unfunded FECA Liability N P C B/E D/C F/Z 229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z 231000 Liability for Advances and Prepayments N P C B/E D/C F/N 232000 Other Deferred Revenue N P C B/E D/C N240000

Liability for Nonfiduciary Deposit Funds and Undeposited Collections N P C B/E D/C N/Z

241000 Liability for Clearing Accounts N P C B/E D/C N/Z 

251000 Principal Payable to the Bureau of the Fiscal Service N P C B/E D/C F 

251100 Capitalized Loan Interest Payable - Non-Credit Reform N P C B/E D/C F 252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F 

T/L S2 14-01

 DRAFT IV-20 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

253000

Securities Issued by Federal Agencies Under General and Special Financing Authority N P C B/E D/C F/N 

253100

Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority N P D B/E D/C F/N 

253200

Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority N P C B/E D/C F/N 

253300

Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority N P C B/E D/C F/N 

253400

Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority N P D B/E D/C F/N 

254000 Participation Certificates N P C B/E D/C F/N 259000 Other Debt N P C B/E D/C F/G/N 261000 Actuarial Pension Liability N P C B/E D/C N262000 Actuarial Health Insurance Liability N P C B/E D/C N263000 Actuarial Life Insurance Liability N P C B/E D/C N265000 Actuarial FECA Liability N P C B/E D/C N266000

Actuarial Liabilities for Federal Insurance and Guarantee Programs N P C B/E D/C N

267000

Actuarial Liabilities for Treasury-Managed Benefit Programs N P C B/E D/C N

T/L S2 14-01

 DRAFT IV-21 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

269000 Other Actuarial Liabilities N P C B/E D/C N291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N292000 Contingent Liabilities N P C B/E D/C F/N 292200

Contingent Liabilities - Federal Government Sponsored Enterprise N P C B/E D/C N

292300 Contingent Liability for Capital Transfers N P C B/E D/C F 294000 Capital Lease Liability N P C B/E D/C F/N 296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N 297000 Liability for Capital Transfers N P C B/E D/C A/S F 298000 Custodial Liability N P C B/E D/C S G/N/Z 

298500

Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity N P C B/E D/C A G 

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C F/N 299500 Estimated Cleanup Cost Liability N P C B/E D/C N310000 Unexpended Appropriations - Cumulative N P C B/E D/C

310100 Unexpended Appropriations - Appropriations Received N P C E D/C G 310200 Unexpended Appropriations - Transfers-In N P C E D/C F 310300 Unexpended Appropriations - Transfers-Out N P D E D/C F 

T/L S2 14-01

 DRAFT IV-22 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

310500

Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year N P D E D/C Z

310600 Unexpended Appropriations - Adjustments N P D E D/C G 310700 Unexpended Appropriations - Used N P D E D/C G 310800

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors N P D E D/C Z

310900

Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles N P D E D/C Z

320000 Appropriations Outstanding - Cumulative N P D B/E D/C 

320100 Appropriations Outstanding - Warrants Issued N P D E D/C 320600 Appropriations Outstanding - Adjustments N P C E D/C F 331000 Cumulative Results of Operations N P C B/E D/C

340000 Fiduciary Net Assets N P C B/E D/C341000 Contributions to Fiduciary Net Assets N P C E D/C342000 Withdrawals or Distributions of Fiduciary Net Assets N P D E D/C403200 Estimated Indefinite Contract Authority Y B D E D/C D/M 403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1992-2014

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1992-2014

404700

Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority Y B C E D/C B/P/S D/M 1992-2014

404800

Anticipated Transfers to the General Fund of the Treasury - Prior-Year Balances Y B C E D/C 1992-2014

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C A/B/E D/M 1992-2014 

407000 Anticipated Collections From Federal Sources Y B D E D/C A/B/E D/M 1992-2014 

408100

Amounts Appropriated From a Specific TreasuryManaged Trust Fund TAFS - Receivable - Transferred N B C E D/C B/C/D/ P/R/S D/M 1992-2014 

408200

Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred N B C E D/C

B/C/D/

P/R/S D/M 1992-2014

408300

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

B/C/D/

P/R/S D/M 1992-2014

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M 411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M 

T/L S2 14-01

 DRAFT IV-23 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

411300

Appropriated Receipts Derived from Unavailable Trustor Special Fund Receipts N B D E D/C D/P D/M 

411400

Appropriated Receipts Derived from Available Trust or Special Fund Receipts N B D E D/C D/P D/M 

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M 411600 Debt Forgiveness Appropriation N B D E D/C P D/M 411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M 411800 Reestimated Loan Subsidy Appropriation N B D E D/C 411900 Other Appropriations Realized N B D E D/C

D/E/F/

P D/M 

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1992-2014

412100

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation N B D E D/C P/S D/M 

412200

Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities N B D B/E D/C M 

412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction N B D E D/C B/P/S D/M 

412400

Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation N B C E D/C D/M 

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 412600

Amounts Appropriated From Specific Invested TAFS - Receivable N B D B/E D/C B/P D/M F 

412700

Amounts Appropriated From Specific Invested TAFS - Payable N B C B/E D/C D/M F 

412800

Amounts Appropriated From Specific Invested TAFS - Transfers-In N B D E D/C B/P D/M F 

412900

Amounts Appropriated From Specific Invested TAFS - Transfers-Out N B C E D/C B/P D/M F 

413000

Appropriation To Liquidate Contract Authority Withdrawn N B C E D/C D/M 

413100 Current-Year Contract Authority Realized N B D E D/C D/M 

413200 Substitution of Contract Authority N B C E D/C S 

413300 Decreases to Indefinite Contract Authority N B C E D/C D/M 

413400 Contract Authority Withdrawn N B C E D/C 

413500 Contract Authority Liquidated N B C E D/C P/S D/M 413600 Contract Authority To Be Liquidated by Trust Funds N B C B/E D/C D/M 

413700 Transfers of Contract Authority - Allocation N B D B/E D/C D/M F 

413800 Appropriation To Liquidate Contract Authority N B D E D/C D/M 413900 Contract Authority Carried Forward N B D B/E D/C 

T/L S2 14-01

 DRAFT IV-24 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

414000 Substitution of Borrowing Authority N B C E D/C P/S D/M F/P/T 

414100 Current-Year Borrowing Authority Realized N B D E D/C D/M F/P/T 1992-2014 

414200

Actual Repayment of Borrowing Authority Converted to Cash N B C E D/C 1992-2014 

414300

Current-Year Decreases to Indefinite Borrowing Authority Realized N B C E D/C D/M F/P/T 1992-2014 

414400 Borrowing Authority Withdrawn N B C E D/C F/P/T 1992-2014 

414500 Borrowing Authority Converted to Cash N B C E D/C F/P/T 1992-2014 

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1992-2014 

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C 1992-2014 

414800 Resources Realized From Borrowing Authority N B D E D/C F/P/T 1992-2014 

414900 Borrowing Authority Carried Forward N B D B/E D/C F/P/T 1992-2014

415000 Reappropriations - Transfers-In N B D E D/C D/M 

415100

Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority N B C E D/C P/S D/M 1992-2014 

415200

Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances N B C E D/C 1992-2014 

415300 Transfers of Contract Authority - Nonallocation N B D B/E D/C F 

415400

Appropriation To Liquidate Contract Authority - Nonallocation - Transferred N B D E D/C 

415500

Appropriation To Liquidate Contract Authority - Allocation - Transferred N B D E D/C 

415700

Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation N B D E D/C C/P 

415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation N B D E D/C D/M 

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

B/C/D/

P/R/S D/M 1992-2014

416500

Allocations of Authority - Anticipated From Invested Balances Y B D E D/C D/M 1992-2014

416600

Allocations of Realized Authority - To Be Transferred From Invested Balances N B D B/E D/C D/M F 

416700

Allocations of Realized Authority - Transferred From

Invested Balances N B D E D/C D/M F 

416800

Allocations of Realized Authority Reclassified -

Authority To Be Transferred From Invested Balances - Temporary Reduction N B D E D/C D/M F 

417000 Transfers - Current-Year Authority N B D E D/C P/S D/M F 417100

Nonallocation Transfers of Invested Balances - Receivable N B D B/E D/C D/M F 

T/L S2 14-01

 DRAFT IV-25 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

417200 Nonallocation Transfers of Invested Balances - Payable N B C B/E D/C D/M F 417300

Nonallocation Transfers of Invested Balances - Transferred N B D E D/C D/M F 

417500

Allocation Transfers of Current-Year Authority for Noninvested Accounts N B D E D/C P/S D/M F 

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S F 418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C 1992-2014

418300

Anticipated Balance Transfers - Unobligated Balances -

Legislative Change of Purpose Y B D E D/C P/R/S D/M 1992-2014

419000 Transfers - Prior-Year Balances N B D E D/C P/S F 419100

Balance Transfers - Extension of Availability Other Than

Reappropriations N B D E D/C P/S F 

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S 419300

Balance Transfers - Unobligated Balances - Legislative

Change of Purpose N B D E D/C P/S D/M F 

419500 Transfer of Obligated Balances N B D E D/C 1992-2014

419600 Balance Transfers-In - Expired to Expired N B D E D P/S 419700 Balance Transfers-Out - Expired to Expired N B C E C P/S 419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C F 

420100 Total Actual Resources - Collected N B D B/E D/C 1992-2014

421000 Anticipated Reimbursements and Other Income Y B D E D/C A/B/E D/M 1992-2014 

421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N 

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C A/B/E D/M 1992-2014 

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1992-2014 E/F 

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1992-2014 E/F/N 

422500 Expenditure Transfers from Trust Funds - Receivable N B D B/E D/C D/M 1992-2014 

423000

Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1992-2014 E/F 

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C D/M 1992-2014 E/F/N 

423200

Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred N B D E D/C D/M 1992-2014 F 

423300

Reimbursements and Other Income Earned - Receivable Transferred N B D E D/C D/M 1992-2014 E/F 

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1992-2014 F 

425100 Reimbursements and Other Income Earned - Receivable N B D B/E D/C D/M 1992-2014 E/F 

T/L S2 14-01

 DRAFT IV-26 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

425200 Reimbursements and Other Income Earned - Collected N B D E D/C D/M 1992-2014 E/F/N 

425300

Prior-Year Unfilled Customer Orders With Advance - Refunds Paid N B D E D/C D/M 1992-2014 E/F/N 

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1992-2014 

426000 Actual Collections of "governmental-type" Fees N B D E D/C D/M 1992-2014 

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1992-2014 

426200 Actual Collections of Loan Principal N B D E D/C D/M 1992-2014 

426300 Actual Collections of Loan Interest N B D E D/C D/M 1992-2014 

426400 Actual Collections of Rent N B D E D/C D/M 1992-2014 

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1992-2014 

426600

Other Actual Business-Type Collections From NonFederal Sources N B D E D/C D/M 1992-2014 

426700

Other Actual "governmental-type" Collections From Non-Federal Sources N B D E D/C D/M 1992-2014 

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1992-2014 

427300 Interest Collected From Treasury N B D E D/C D/M 1992-2014 427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1992-2014 

427600 Actual Collections From Financing Fund N B D E D/C D/M 1992-2014 

427700 Other Actual Collections - Federal N B D E D/C D/M 1992-2014 

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1992-2014 

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1992-2014 

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1992-2014 

428700 Other Federal Receivables N B D B/E D/C D/M 1992-2014 

429000

Amortization of Investments in U.S. Treasury Zero Coupon Bonds N B D E D/C D/M 

429500 Adjustments to the Exchange Stabilization Fund N B D B/E D/C 431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C A/B/E 1992-2014 

432000

Adjustments for Changes in Prior-Year Allocations of

Budgetary Resources N B D E D/C 

435000 Canceled Authority N B C B/E D/C D/M 435100

Partial or Early Cancellation of Authority With a U.S. Treasury Warrant N B C E D/C D/M 

435500

Cancellation of Appropriation From Unavailable

Receipts N B C E D/C D/M 

T/L S2 14-01

 DRAFT IV-27 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

435600 Cancellation of Appropriation From Invested Balances N B C E D/C D/M 

435700

Cancellation of Appropriated Amounts Receivable From

Invested Trust or Special Funds N B C E D/C D/M 

437000

Offset to Appropriation Realized for Redemption of

Treasury Securities N B C E D/C 

438200 Temporary Reduction - New Budget Authority N B C E D/C

B/C/D/

P/S D/M F/P/T 

438300 Temporary Reduction - Prior-Year Balances N B C E D/C D/P/S D/M 

438400

Temporary Reduction/Cancellation Returned by Appropriation N B C B/E D/C

B/C/D/

P/S D/M 

438700

Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority N B C E D/C D/P D/M 

438800

Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances N B C E D/C D/P D/M 

439000 Reappropriations - Transfers-Out N B C E D/C D/M 439100 Adjustments to Indefinite Appropriations N B C E D/C D/M 439200 Permanent Reduction - New Budget Authority N B C E D/C

B/C/D/

P/R/S D/M F/P/T 

439300 Permanent Reduction - Prior-Year Balances N B C E D/C

B/C/D/

P/R/S D/M F/P/T 

439400 Receipts Unavailable for Obligation Upon Collection N B C B/E D/C D/M 439500

Authority Unavailable for Obligation Pursuant to Public

Law - Temporary Y B C E D/C

B/C/D/

P/R/S D/M 1992-2014 

439600

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable for Obligation Upon Collection N B C E D/C 

439700

Receipts and Appropriations Temporarily Precluded From Obligation N B C B/E D/C C/P D/M 

439800

Offsetting Collections Temporarily Precluded From

Obligation N B C B/E D/C S D/M 

439900

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations Temporarily Precluded From Obligation N B C E D/C 

442000 Unapportioned Authority - Pending Rescission N B C E D/C 1992-2014 

443000 Unapportioned Authority - OMB Deferral N B C E D/C 1992-2014 

445000 Unapportioned Authority N B C B/E D/C 1992-2014 

451000 Apportionments N B C E D/C A/S 1992-2014 

459000

Apportionments - Anticipated Resources - Programs Subject to Apportionment Y B C E D/C A/S 1992-2014 

461000 Allotments - Realized Resources N B C E D/C A/S 1992-2014 

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S 1992-2014 

T/L S2 14-01

 DRAFT IV-28 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E 1992-2014 

463500

Funds Not Available - Adjustments to the Exchange Stabilization Fund N B C B/E D/C E 

465000 Allotments - Expired Authority N B C B/E D/C A/B/E 1992-2014 469000

Anticipated Resources - Programs Exempt From Apportionment Y B C E D/C A/S 1992-2014 

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S 1992-2014 

472000 Commitments - Programs Exempt From Apportionment N B C E D/C A/S 1992-2014 

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1992-2014 

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1992-2014 

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C 1992-2014 F 

483200

Undelivered Orders - Obligations Transferred, Prepaid/Advanced N B C E D/C 1992-2014 

487100

Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries N B D E D/C 1992-2014 

487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected N B D E D/C D/M 1992-2014 F/N 

488100

Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid N B C E D/C A/B/E #### 1992-2014 

488200

Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced N B C E D/C A/B/E #### D/M 1992-2014 

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1992-2014 

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1992-2014 

490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M 493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C 1992-2014 F 

497100

Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries N B D E D/C 1992-2014 

497200

Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected N B D E D/C D/M 1992-2014 E/F/N 

498100

Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid N B C E D/C A/B/E #### 1992-2014 

498200

Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1992-2014 

510000 Revenue From Goods Sold N P C E D/C X F/N 510900 Contra Revenue for Goods Sold N P D E D/C X F/N 

T/L S2 14-01

 DRAFT IV-29 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

520000 Revenue From Services Provided N P C E D/C X F/N 520900 Contra Revenue for Services Provided N P D E D/C X F/N 531000 Interest Revenue - Other N P C E D/C A/S T/X F/N 531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N/Z 531200 Interest Revenue - Loans Receivable/Uninvested Funds N P C E D/C A/S T/X F/N 531300 Interest Revenue - Subsidy Amortization N P C E D/C X N 531400

Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act N P C E D/C X N

531500

Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act N P D E D/C X N

531700 Contra Revenue for Interest Revenue - Loans Receivable N P D E D/C A/S T/X F/N 531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N 531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N 532000 Penalties and Fines Revenue N P C E D/C A/S T G/N 532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T G/N 

T/L S2 14-01

 DRAFT IV-30 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

532500 Administrative Fees Revenue N P C E D/C A/S X F/N 532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N 540000 Funded Benefit Program Revenue N P C E D/C T/X F/N 540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N 

540600 Contra Revenue for Unfunded FECA Benefit Revenue N P D E D/C X F/N 

540900 Contra Revenue for Funded Benefit Program Revenue N P D E D/C T/X F/N 

550000 Insurance and Guarantee Premium Revenue N P C E D/C X N

550900

Contra Revenue for Insurance and Guarantee Premium Revenue N P D E D/C X N

560000 Donated Revenue - Financial Resources N P C E D/C A/S T N

560900 Contra Revenue for Donations - Financial Resources N P D E D/C A/S T N561000 Donated Revenue - Nonfinancial Resources N P C E D/C T N

561900 Contra Donated Revenue - Nonfinancial Resources N P D E D/C T N

564000 Forfeiture Revenue - Cash and Cash Equivalents N P C E D/C D A T N564900 Contra Forfeiture Revenue - Cash and Cash Equivalents N P D E D/C D A T N

T/L S2 14-01

 DRAFT IV-31 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N570000 Expended Appropriations N P C E D/C G 570500

Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year N P C E D/C Z

570800

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors N P C E D/C Z

570900

Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles N P C E D/C Z

571000

Transfer in of Agency Unavailable Custodial and Non

Entity Collections N P C E D/C F 

571200

Accrual of Agency Amount To Be Collected - Custodial and Non-Entity N P C E D/C F 

572000

Financing Sources Transferred In Without Reimbursement N P C E D/C F 

573000

Financing Sources Transferred Out Without Reimbursement N P D E D/C F 

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F 574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F 575000 Expenditure Financing Sources - Transfers-In N P C E D/C F 575500

Nonexpenditure Financing Sources - Transfers-In - Other N P C E D/C F 

575600

Nonexpenditure Financing Sources - Transfers-In - Capital Transfers N P C E D/C F 

T/L S2 14-01

 DRAFT IV-32 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

576000 Expenditure Financing Sources - Transfers-Out N P D E D/C F 576500

Nonexpenditure Financing Sources - Transfers-Out - Other N P D E D/C F 

576600

Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers N P D E D/C F 

577500 Nonbudgetary Financing Sources Transferred In N P C E D/C F 577600 Nonbudgetary Financing Sources Transferred Out N P D E D/C F/N 

577700 Authority Transfer Control In N P C E D/C 

577800 Authority Transfer Control Out N P D E D/C 578000 Imputed Financing Sources N P C E D/C F 

579000 Other Financing Sources N P C E D/C D/E G/Z 

579100

Adjustment to Financing Sources - Downward Reestimate or Negative Subsidy N P D E D/C E G/Z 

579200

Financing Sources To Be Transferred Out - Contingent Liability N P D E D/C F 

579500 Seigniorage N P C E D/C E N

580000 Tax Revenue Collected - Not Otherwise Classified N P C E D/C A/S T G/N 

580100 Tax Revenue Collected - Individual N P C E D/C A/S T G/N 

580200 Tax Revenue Collected - Corporate N P C E D/C A/S T G/N 

T/L S2 14-01

 DRAFT IV-33 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N 580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N 580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N 580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N 582000

Tax Revenue Accrual Adjustment - Not Otherwise Classified N P C E D/C A/S T G/N 

582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N 582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N 582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N 582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N 582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N 582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N 583000 Contra Revenue for Taxes - Not Otherwise Classified N P D E D/C A/S T G/N 583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N 

T/L S2 14-01

 DRAFT IV-34 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N 583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N 583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N 583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N 583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N 589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N 589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N 589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N 589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N 589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N 589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N 589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N 590000 Other Revenue N P C E D/C D/E A/S T/X F/G/N 

T/L S2 14-01

 DRAFT IV-35 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S T/X F/G/N 591900 Revenue and Other Financing Sources - Cancellations N P D E D/C G 

592100

Valuation Change in Investments - Exchange Stabilization Fund N P C E D/C X N 

592200

Valuation Change in Investments for FederalGovernment Sponsored Enterprise N P C E D/C X N 

592300

Valuation Change in Investments - Beneficial Interest in

Trust N P C E D/C STN 

599000 Collections for Others - Statement of Custodial Activity N P D E D/C D/E S T/X N/Z599100

Accrued Collections for Others - Statement of Custodial Activity N P D E D/C D/E S T/X N/Z

599300

Offset to Non-Entity Collections - Statement of Changes in Net Position N P D E D/C D/E A G 

599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position N P D E D/C D/E A G 

599700

Financing Sources Transferred In From Custodial Statement Collections N P C E D/C A F 

599800

Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the Treasury N P D E D/C S F 

610000 Operating Expenses/Program Costs N P D E D/C F/N 619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N 619900 Adjustment to Subsidy Expense N P C E D/C N631000

Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank N P D E D/C F 

T/L S2 14-01

 DRAFT IV-36 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

632000 Interest Expenses on Securities N P D E D/C F/N 633000 Other Interest Expenses N P D E D/C A/S F/G/N 633800 Remuneration Interest N P D E D/C N 

634000

Interest Expense Accrued on the Liability for Loan Guarantees N P D E D/C N

640000 Benefit Expense N P D E D/C F/N/Z 

650000 Cost of Goods Sold N P D E D/C N

660000 Applied Overhead N P C E D/C N

661000 Cost Capitalization Offset N P C E D/C N

671000 Depreciation, Amortization, and Depletion N P D E D/C N

672000 Bad Debt Expense N P D E D/C F/N 

673000 Imputed Costs N P D E D/C F 

679000 Other Expenses Not Requiring Budgetary Resources N P D E D/C A/S F/N 

680000 Future Funded Expenses N P D E D/C F/N/Z 

685000

Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) N P D E D/C F 

T/L S2 14-01

 DRAFT IV-37 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

690000 Nonproduction Costs N P D E D/C F/N 711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N 711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N/Z 711200 Gains on Disposition of Borrowings N P C E D/C D/E T/X F 717100

Gains on Changes in Long-Term Assumptions - From Experience N P C E D/C X N

717200

Losses on Changes in Long-Term Assumptions - From Experience N P D E D/C X N

718000 Unrealized Gains N P C E D/C D/E T/X F/N 718100 Unrealized Gain - Exchange Stabilization Fund N P C E D/C X N 

719000 Other Gains N P C E D/C D/E T/X F/N 

719100

Other Gains for Accrued Special Drawing Right (SDR) Interest and Charges N P C E D/C X N 

721000 Losses on Disposition of Assets - Other N P D E D/C D/E T/X N 

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N/Z 

721200 Losses on Disposition of Borrowings N P D E D/C D/E T/X F/Z 

727100 Gains on Changes in Long-Term Assumptions N P C E D/C X N

T/L S2 14-01

 DRAFT IV-38 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N728000 Unrealized Losses N P D E D/C D/E T/X F/N 728100 Unrealized Losses - Exchange Stabilization Fund N P D E D/C X N 

729000 Other Losses N P D E D/C D/E T/X F/N/Z 

729100

Other Losses for Accrued Special Drawing Right (SDR) Interest and Charges N P D E D/C X N 

730000 Extraordinary Items N P C E D/C X N 

740000 Prior-Period Adjustments Due to Corrections of Errors N P C E D/C N/Z

740100

Prior-Period Adjustments Due to Changes in Accounting

Principles N P C E D/C N/Z

740500

Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior Year N P C E D/C N/Z

750000 Distribution of Income - Dividend N P D E D/C D/E T/X G/N 760000 Changes in Actuarial Liability N P D E D/C N 771000

Trust Fund Warrant Journal Vouchers Issued Net of Adjustments N P D E D/C F 

880100 Offset for Purchases of Assets N P C E D/C F/N/Z 880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N 880300 Purchases of Inventory and Related Property N P D E D/C F/N 

T/L S2 14-01

 DRAFT IV-39 
Part 2

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/

Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/Non

Fed

Tr

P

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

880400 Purchases of Assets - Other N P D E D/C F/N 

T/L S2 14-01

 DRAFT IV-40