Part 2

SUPPLEMENT

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403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ET E/F/U N U X/K/N

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority

Y B C E D/C B/P/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances

Y B C E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Y B C E C D A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ES/ET E/F/U N U N

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C D/M 1001/1992-

2022 2023

N A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

407000 Anticipated Collections From Federal Sources Y B D E D/C D/M 1001/1992-

2022 2023

E/F A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

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 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER E/F/U N U/E X/K/N

411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER E/F/U N U/E X/K/N

411300 Appropriated Receipts Derived From Unavailable Trust or 

Special Fund Receipts

N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX ES/ET E/F/U N U/E X/K/N

411400 Appropriated Receipts Derived From Available Trust or 

Special Fund Receipts

N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U/E X/K/N

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U/E X/K/N

411600 Debt Forgiveness Appropriation N B D E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

411601 Debt Forgiveness - Cancellation of Debt Adjustment N B D E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP E/U N U N

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U/E X/K/N

411800 Reestimated Loan Subsidy Appropriation N B D E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U/E X/K/N

411900 Other Appropriations Realized N B D E D/C D/E/F

/P

D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET E/F/U N U/E X/K/N

411910 Indefinite Appropriation - Upward Adjustments N B D E D/C D/E/F

/P

D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER E/F/U N U/E X/K/N

411912 Definite Appropriation - Adjustments for Trust Fund Share - 

Prior Year

N B C E C P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

411990 Other Appropriations Realized - International Monetary Fund N B D E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

411991 Other Appropriations Realized - International Monetary Fund 

- Reserve Tranche

N B D E D/C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

411992 Other Appropriations Realized - International Monetary Fund 

- Letter of Credit

N B D E D/C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

411993 Other Appropriations Realized - International Monetary Fund 

- New Arrangements to Borrow (NAB)

N B D E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

411994 Other Appropriations Realized - International Monetary Fund 

- Exchange Rate Changes (NAB)

N B D E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

412050 Anticipated Definite Appropriation - Adjustments for Trust 

Fund Share - Prior Year

Y B C E C P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

N B D E D/C P/S D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

412200 Authority Adjusted for Interest on the Bureau of the Fiscal 

Service Securities

N B D B/E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U X/K/N

412300 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction

N B D E D/C B/P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

412400 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary Reduction/Cancellation

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/ES/ET E/F/U N U/E X/K/N

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER E/F/U D/G/N U/E X/K/N

412600 Amounts Appropriated From Specific Invested TAFS - 

Receivable

N B D B/E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412700 Amounts Appropriated From Specific Invested TAFS - 

Payable

N B C B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412800 Amounts Appropriated From Specific Invested TAFS - 

Transfers-In

N B D E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out

N B C E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

413000 Appropriation to Liquidate Contract Authority Withdrawn N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

413100 Current-Year Indefinite Contract Authority N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

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Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

413120 Current-Year Definite Contract Authority N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

413200 Substitution of Contract Authority N B C E D/C S M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R ER E/F/U N U X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413400 Indefinite Contract Authority Withdrawn N B C E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413415 Adjustment for Definite Contract Authority - Prior-Year N B C E C M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U X/N

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U X/K/N

413700 Transfers of Contract Authority - Allocation - Current-Year 

Authority

N B D B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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TAS 

Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

413712 Transfers of Contract Authority - Allocation - Prior-Year 

Authority

N B D E D/C M F X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U X/N

413800 Appropriation to Liquidate Contract Authority N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413810 Appropriation to Liquidate Contract Authority - FMSTF N B D E D/C M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U X/K/N

413900 Contract Authority Carried Forward N B D B/E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ES/ET E/F/U N U X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

414100 Current-Year Indefinite Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

2022 2023

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414120 Current-Year Definite Borrowing Authority N B D E D/C D/M F/P/T P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414200 Actual Repayment of Borrowing Authority Converted to Cash 

- Current-Year Authority

N B C E D/C M 1001/1992-

2022 2023

X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

N B C E D/C M 1001/1992-

2022 2023

X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP/ER E/F/U D/G U N

414202 Actual Repayment of Definite Borrowing Authority 

Converted to Cash - Prior-Year Balances

N B C E C M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ET E/F/U N U N

414203 Actual Repayment of Indefinite Borrowing Authority 

Converted to Cash - Prior-Year Balances

N B C E C M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ET E/F/U N U N

414300 Current-Year Decreases to Indefinite Borrowing Authority N B C E D/C D/M F/P/T 1001/1992-

2022 2023

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414400 Borrowing Authority Withdrawn N B C E D/C D/M F/P/T 1001/1992-

2022 2023

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414500 Borrowing Authority Converted to Cash N B C E D/C D/M F/P/T 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP/ER/ES/ET E/F/U D/G/N U X/K/N

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

414800 Resources Realized From Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

2022 2023

B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ET E/F/U D/G/N U X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

N B C E D/C P/S D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

N B C E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415300 Transfers of Contract Authority - Non-Allocation - CurrentYear AuthorityN B D B/E D/C M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D BAL/

NEW

ET E/F/U N U X/K/N

415312 Transfers of Contract Authority - Non-Allocation - Prior Year 

Authority

N B D E D/C M F X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET N U X/N

415400 Appropriation to Liquidate Contract Authority - NonAllocation - TransferredN B D E D/C D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Year 

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Reduction 

Type Fund Type

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TAS 

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Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

N B D E D/C D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E N U X/K/N

415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority 

Previously Precluded From Obligation

N B D E D/C C/P D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/ES/ET E/F/U N U/E X/K/N

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

N B D E D/C D P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES U N U N

415800 Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation

N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

415900 Repayment of Repayable Advances - Current-Year Authority N B C E D/C B/P M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E N U N

415901 Repayment of Repayable Advances - Prior-Year Balances N B C E D/C B/P M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E N U N

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

/S/X

D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416500 Allocations of Authority - Anticipated From Invested 

Balances

Y B D E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

416512 Allocations of Authority - Anticipated From Invested 

Balances - Prior Year

Y B D E D/C P D A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

N B D B/E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ES/ET E/F/U N U X/K/N

416612 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Prior Year

N B D E D/C P D F X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

416700 Allocations of Realized Authority - Transferred From 

Invested Balances

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

416712 Allocations of Realized Authority - Transferred From 

Invested Balances - Prior Year

N B D E D/C P D F X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

416800 Allocations of Realized Authority Reclassified - Authority To 

Be Transferred From Invested Balances - Temporary 

Reduction

N B D E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

417100 Non-Allocation Transfers of Invested Balances - Receivable N B D B/E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Reduction 

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Type 

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TAS 

Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

417200 Non-Allocation Transfers of Invested Balances - Payable N B C B/E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Non-Allocation Transfers of Invested Balances - Transferred N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ/XXX EG/EP/ES/ET E/F/U N U/E X/K/N

417400 Transfers - Current-Year Borrowing Authority Converted to 

Cash

N B D E D/C X D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP E/F/U N U/E X/K/N

417500 Allocation Transfers of Current-Year Authority for NonInvested AccountsN B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417590 Allocation Transfers of Current-Year Authority for NonInvested Accounts - International Monetary FundN B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

Y B D E D/C P/R/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

419000 Transfers - Prior-Year Balances N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419300 Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419500 Transfer of Obligated Balances N B D E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

419600 Balance Transfers-In - Expired to Expired N B D E D P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U/E X/K/N

420100 Total Actual Resources - Collected N B D B/E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

420190 Total Actual Resources - Collected - International Monetary 

Fund

N B D B/E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

421000 Anticipated Reimbursements from Federal/Non-Federal 

Exception Sources

Y B D E D/C D/M 1001/1992-

2022 2023

E/F A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

421010 Anticipated Reimbursements from Non-Federal Sources Y B D E D/C D/M N A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/N

421100 Anticipated Reimbursements Used for Substitution of 

Contract Authority

Y B C E C M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ER E/F/U N U N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

421512 Anticipated Offsetting Collections - Expenditure Transfer 

from Trust Funds - Adjustments for Trust Fund Share - Prior 

Year

Y B D E D S D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

2022 2023

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1001/1992-

2022 2023

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422300 Uncollected Subsidy from Program Account N B D B/E D/C M 1001/1992-

2022 2023

F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP/ER E/F/U D/G U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Receivable - Adjustments for Trust Fund Share - 

Prior Year

N B D B/E D/C S D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-

2022 2023

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C D/M 1001/1992-

2022 2023

E/F/N B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

423200 Appropriation Trust Fund Expenditure Transfers - Receivable 

- Transferred

N B D E D/C D/M 1001/1992-

2022 2023

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300 Reimbursements Earned - Receivable - Transferred N B D E D/C D/M 1001/1992-

2022 2023

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-

2022 2023

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

424000 Appropriations Reduced by Offsetting Collections or 

Receipts - Collected

N B C E C D A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ES/ET E/F/U N U N

425100 Reimbursements Earned - Receivable N B D B/E D/C D/M 1001/1992-

2022 2023

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425200 Reimbursements Earned - Collected From Federal/NonFederal Exception SourcesN B D E D/C D/M 1001/1992-

2022 2023

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

N B D E D/C D/M 1001/1992-

2022 2023

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425400 Reimbursements Earned - Collected From Non-Federal 

Sources

N B D E D/C D/M 1001/1992-

2022 2023

N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Reduction 

Type Fund Type

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TAS 

Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Collected - Adjustments for Trust Fund Share - Prior 

Year

N B D E D S D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

426000 Actual Collections of Governmental-Type Fees N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426300 Actual Collections of Loan Interest N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Reduction 

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Account 

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TAS 

Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700 Other Actual Governmental-Type Collections From NonFederal SourcesN B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426800 Interest Collected From Foreign Securities and Special 

Drawing Rights (SDR)

N B D E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP E N U N

426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type FeesN B D E D D N X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427600 Actual Collections From Financing Fund N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

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Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428700 Other Federal Receivables N B D B/E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

429000 Amortization of Investments in U.S. Treasury Zero Coupon 

Bonds

N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

429500 Adjustments to the Exchange Stabilization Fund (ESF) N B D B/E D/C M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP E/F/U N U X/K/N

429590 Adjustments to the International Monetary Fund N B D B/E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

IRC Handout Draft April 21, 2021
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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

432000 Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources

N B D E D/C D P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435000 Canceled Authority N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435100 Partial or Early Cancellation of Authority N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435190 Partial Cancellation of Authority - International Monetary 

Fund

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

435400 Appropriation Withdrawn N B C E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/TR E/F/U N U/E X/K/N

435500 Cancellation of Appropriation From Unavailable Receipts N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U/E X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U/E X/K/N

IRC Handout Draft April 21, 2021
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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

435700 Cancellation of Appropriated Amounts Receivable From 

Invested Trust or Special Funds

N B C E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U/E X/K/N

436000 Appropriation Purpose Fulfilled - Balance Not Available N B C B/E C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

436001 Appropriation Purpose Fulfilled - To be Returned to Treasury N B D E D D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

N B C E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

/P/S

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R ATB/OTR/

SEQ

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

N B C B/E D/C B/C/D

/P/S

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R ATB/OTR/

SEQ/XXX

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438500 Temporary Sequester Returned for Cancellation N B D E D/C P/S D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ EG E/F/U N E K

IRC Handout Draft April 21, 2021
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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ATB/OTR/

SEQ

ES/ET E/F/U N U/E X/K/N

438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D OTR/SEQ ES/ET E/F/U N U/E X/K/N

439000 Reappropriations - Transfers-Out N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EM/EP/ER E/F/U N U/E X/K/N

439190 Adjustments to Indefinite Appropriations - International 

Monetary Fund

N B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

439200 Permanent Reduction - New Budget Authority N B C E D/C B/C/D

/P/R/S

D/M F/P/T B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ATB/OTR/

SEQ

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

/P/R/S

D/M F/P/T B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R OTR/SEQ EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

439400 Receipts Unavailable for Obligation Upon Collection N B C B/E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U X/K/N

IRC Handout Draft April 21, 2021
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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439401 Daily Inflation/Deflation Compensation Adjustment - 

Unavailable

N B C B/E C P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP/ES/ET E/F/U N U N

439402 Daily Inflation/Deflation Compensation Adjustment - 

Previously Unavailable

N B D B/E D P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP/ES/ET E/F/U N U N

439412 Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - 

Prior Year

N B D E D P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust 

Fund Share - Prior Year

Y B D E D P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

439502 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Anticipated Current-Year Authority

Y B C E C P/S D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ES/ET E/F/U N U X/N

439503 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Anticipated Prior-Year Authority

Y B C E C P/S D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ER/ES/ET E/F/U N U X/N

439504 Obligation Limitation - Temporary - Prior-Year and CurrentYear Budget AuthorityN B C E C C/P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R ER/ES/ET E/F/U N U X/N

IRC Handout Draft April 21, 2021
Part 2

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U X/K/N

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority

N B C B/E D/C B/C/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP/ES/ET E/F/U N U/E X/K/N

439701 Appropriations Temporarily Precluded From Obligation - 

Realized Prior-Year Authority

N B C E D/C P D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U/E X/K/N

439702 Appropriations (special or trust) Temporarily Precluded From 

Obligation - Anticipated Current-Year Authority

Y B C E C P D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U X/N

439703 Appropriations Temporarily Precluded From Obligation - 

Anticipated Prior-Year Authority

Y B C E C P D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES/ET E/F/U N U X/N

439730 Appropriations Temporarily Precluded From Obligation N B C B/E D/C D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES U N U X/N

439800 Offsetting Collections (Collected) Temporarily Precluded 

From Obligation

N B C B/E D/C S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EG/EP/ER E/F/U N U/E X/K/N

439801 Offsetting Collections (Anticipated) Temporarily Precluded 

From Obligation

Y B C E C S D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EG/EP/ER E/F/U N U X/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

442000 Unapportioned Authority - Pending Rescission N B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

443000 Unapportioned Authority - OMB Deferral N B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

445000 Unapportioned - Unexpired Authority N B C B/E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

449000 Anticipated Resources - Unapportioned Authority Y B C E D/C D/M 1001/1992-

2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/N

451000 Apportionments N B C E D/C A/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

Y B C E D/C A/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund

N B C B/E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

462091 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund - New Arrangements to Borrow 

(NAB)

N B C B/E D/C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund (ESF)

N B C B/E D/C E M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP E/U N U N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N E K/N

469000 Anticipated Resources - Programs Exempt From 

Apportionment

Y B C E D/C A/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

472000 Commitments - Programs Exempt From Apportionment N B C E D/C A/S D/M 1001/1992-

2022 2023

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R BAL/

NEW

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

N B C E D/C D/M 1001/1992-

2022 2023

B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

2022 2023

F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R BAL EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

IRC Handout Draft April 21, 2021
Part 2

SUPPLEMENT

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Year 

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Fiscal Year 2022 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R BAL/

NEW

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R BAL/

NEW

EG/ER E/F/U N U X/K/N

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

2022 2023

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498100 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498200 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Paid

N B C E D/C A/B/E #### D/M 1001/1992-

2022 2023

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

599700 Financing Sources Transferred In From Custodial Statement 

Collections

N P C E D/C D/E A E/T/X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

IRC Handout Draft April 21, 2021