Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

109000

Fund Balance With Treasury Under a Continuing 

Resolution N P D E D/C G ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

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

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

110900 Checks Outstanding N P C B/E D/C N GA/MR U N U N

111000 Undeposited Collections N P D B/E D/C A/S N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

112000 Imprest Funds N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

112500 U.S. Debit Card Funds N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

113000 Funds Held by the Public N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

114500

Cash Held by U.S. Disbursing Officers Outside the 

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

119000 Other Cash N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

119300 International Monetary Fund Assets - Reserve Position N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

119400

Exchange Stabilization Fund Assets - Holdings of 

Special Drawing Rights N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

120000 Foreign Currency N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N EP E N U N

120900 Uninvested Foreign Currency N A D B/E D/C N EP E N U N

125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N GA U N U N

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

T/L S2 14-01

 Draft IV-9 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS 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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

132000 Funded Employment Benefit Contributions Receivable N P D B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N ### /#### EG U D/G/N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

133500 Expenditure Transfers Receivable N P D B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N/Z ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

134300 Interest Receivable - Taxes N P D B/E D/C A/S N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

134600

Allowance for Loss on Interest Receivable - 

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-10 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS 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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

135000 Loans Receivable N P D B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

135100

Capitalized Loan Interest Receivable - Non-Credit 

Reform N P D B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

136000

Penalties and Fines Receivable - Not Otherwise 

Classified N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

136500

Allowance for Loss on Penalties and Fines Receivable - 

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

136700

Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified N P C B/E D/C A/S N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

136800

Allowance for Loss on Penalties and Fines Receivable - 

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

137000

Administrative Fees Receivable - Not Otherwise 

Classified N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-11 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

137500

Allowance for Loss on Administrative Fees Receivable - 

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

137700

Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified N P C B/E D/C A/S N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

137800

Allowance for Loss on Administrative Fees Receivable - 

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

138100

Interest Receivable - Loans - Troubled Assets Relief 

Program N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

138400

Interest Receivable - Foreign Currency Denominated 

Assets N P D B/E D/C A N EP E N U N

138500

Allowance for Loss on Interest Receivable - Loans - 

Troubled Assets Relief Program N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

138900

Allowance for Subsidy - Loans - Troubled Assets Relief 

Program N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

139900 Allowance for Subsidy N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

141000 Advances and Prepayments N P D B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

151100 Operating Materials and Supplies Held for Use N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

151200

Operating Materials and Supplies Held in Reserve for 

Future Use N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

151300

Operating Materials and Supplies - Excess, Obsolete, 

and Unserviceable N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

T/L S2 14-01

 Draft IV-12 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

151900 Operating Materials and Supplies - Allowance N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

152100 Inventory Purchased for Resale N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152200 Inventory Held in Reserve for Future Sale N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152300 Inventory Held for Repair N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152500 Inventory - Raw Materials N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152600 Inventory - Work-in-Process N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152700 Inventory - Finished Goods N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

152900 Inventory - Allowance N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

153100 Seized Monetary Instruments N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

153200 Seized Cash Deposited N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

154100 Forfeited Property Held for Sale N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

154200 Forfeited Property Held for Donation or Use N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

154900 Forfeited Property - Allowance N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-13 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

155100 Foreclosed Property N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

155900 Foreclosed Property - Allowance N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

156100

Commodities Held Under Price Support and 

Stabilization Support Programs N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

156900 Commodities - Allowance N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

157100 Stockpile Materials Held in Reserve N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

157200 Stockpile Materials Held for Sale N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

159100 Other Related Property N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

159900 Other Related Property - Allowance N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

161000

Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service N A D B/E D/C F/N/Z ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

162000

Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities N A D B/E D/C E/F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

T/L S2 14-01

 Draft IV-14 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

162100

Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities N A C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

162200

Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities N A D B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

164200

Preferred Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

164400

Common Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

164600

Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act N A C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

164700

Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

165000

Preferred Stock in Federal Government Sponsored 

Enterprise N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

165100

Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

T/L S2 14-01

 Draft IV-15 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

165200

Common Stock Warrants in Federal Government 

Sponsored Enterprise N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

165300

Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise N A D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U X/K/N

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

167100 Discount on Foreign Investments N A C B/E D/C N EP E N U N

167200 Premium on Foreign Investments N A D B/E D/C N EP E N U N

167900

Foreign Exchange Rate Revalue Adjustments - 

Investments N A D B/E D/C N EP E N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

173900

Accumulated Depreciation on Buildings, 

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

174900

Accumulated Depreciation on Other Structures and 

Facilities N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

175000 Equipment N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

T/L S2 14-01

 Draft IV-16 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

175900 Accumulated Depreciation on Equipment N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

181000 Assets Under Capital Lease N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

181900

Accumulated Depreciation on Assets Under Capital 

Lease N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

182000 Leasehold Improvements N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

182900 Accumulated Amortization on Leasehold Improvements N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

183000 Internal-Use Software N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

183200 Internal-Use Software in Development N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

184000 Other Natural Resources N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

184900 Allowance for Depletion N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

189000 Other General Property, Plant, and Equipment N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

189900

Accumulated Depreciation on Other General Property, 

Plant, and Equipment N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/EC/EG/EM/E

P/ER/ES/ET/GA/

TR/UG/US/UT E/F/U D/G/N U/E X/N

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-17 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

192500 Capital Transfers Receivable N P D B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

198000 Asset for Agency's Custodial and Non-Entity Liabilities N P D B/E D/C F ### /#### GA U N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

199500

General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed N P D B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/U D/G/N U/E X/K/N

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

201000 Liability for Fund Balance With Treasury N P C B/E D/C F ### /#### GA U N U N

211000 Accounts Payable N P C B/E D/C A/S F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

211200

Accounts Payable for Federal Government Sponsored 

Enterprise N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

212000 Disbursements in Transit N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

213000 Contract Holdbacks N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

214100 Accrued Interest Payable - Debt N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

215500 Expenditure Transfers Payable N P C B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

216000 Entitlement Benefits Due and Payable N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

217000 Subsidy Payable to the Financing Account N P C B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

T/L S2 14-01

 Draft IV-18 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

218000 Loan Guarantee Liability N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

219000 Other Liabilities With Related Budgetary Obligations N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

219100

Employee Health Care Liability Incurred but Not 

Reported N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

219200

Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks N P C B/E D/C N EP E N U N

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

221000 Accrued Funded Payroll and Leave N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

221100 Withholdings Payable N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

221700 Benefit Premiums Payable to Carriers N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

221800

Life Insurance Benefits Due and Payable to 

Beneficiaries N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

222000 Unfunded Leave N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

222500 Unfunded FECA Liability N P C B/E D/C F/Z ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

T/L S2 14-01

 Draft IV-19 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

231000 Liability for Advances and Prepayments N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

232000 Other Deferred Revenue N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

240000

Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections N P C B/E D/C N/Z

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

241000 Liability for Clearing Accounts N P C B/E D/C N/Z CF E/F/U D/G/N U/E X/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

251100 Capitalized Loan Interest Payable - Non-Credit Reform N P C B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

253000

Securities Issued by Federal Agencies Under General 

and Special Financing Authority N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

253100

Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority N P D B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

253200

Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

254000 Participation Certificates N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

259000 Other Debt N P C B/E D/C F/G/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

T/L S2 14-01

 Draft IV-20 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

261000 Actuarial Pension Liability N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

262000 Actuarial Health Insurance Liability N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

263000 Actuarial Life Insurance Liability N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

265000 Actuarial FECA Liability N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

266000

Actuarial Liabilities for Federal Insurance and 

Guarantee Programs N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

267000

Actuarial Liabilities for Treasury-Managed Benefit 

Programs N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

269000 Other Actuarial Liabilities N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

292000 Contingent Liabilities N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

292200

Contingent Liabilities - Federal Government Sponsored 

Enterprise N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

292300 Contingent Liability for Capital Transfers N P C B/E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

294000 Capital Lease Liability N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N ### /####

EC/EG/EM/EP/E

R/ES/ET/GA/TR E/F/U D/G/N U/E/C X/N

297000 Liability for Capital Transfers N P C B/E D/C A/S F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

T/L S2 14-01

 Draft IV-21 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

298000 Custodial Liability N P C B/E D/C S G/N/Z ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/N

298500

Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity N P C B/E D/C A G ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/MR/TR/UG/

US/UT E/F/U D/G/N U/E X/N

299000

Other Liabilities Without Related Budgetary 

Obligations N P C B/E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

299500 Estimated Cleanup Cost Liability N P C B/E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/N

310000 Unexpended Appropriations - Cumulative N P C B/E D/C

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310100 Unexpended Appropriations - Appropriations Received N P C E D/C G ### ####

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/N

310200 Unexpended Appropriations - Transfers-In N P C E D/C F ### /####

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310300 Unexpended Appropriations - Transfers-Out N P D E D/C F ### /####

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310500

Unexpended Appropriations - Prior Period Adjustments 

Due to Corrections of Errors - Years Preceding the 

Prior Year N P D E D/C Z

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310600 Unexpended Appropriations - Adjustments N P D E D/C G ### ####

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310700 Unexpended Appropriations - Used N P D E D/C G ### ####

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310800

Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors N P D E D/C Z

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

310900

Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles N P D E D/C Z

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

320100 Appropriations Outstanding - Warrants Issued N P D E D/C GA U N U N

320600 Appropriations Outstanding - Adjustments N P C E D/C F ### /#### GA U N U N

331000 Cumulative Results of Operations N P C B/E D/C

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

340000 Fiduciary Net Assets N P C B/E D/C

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

TR/UG/US/UT F D/G/N U/E X/K/N

341000 Contributions to Fiduciary Net Assets N P C E D/C

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

TR/UG/US/UT F D/G/N U/E X/K/N

342000 Withdrawals or Distributions of Fiduciary Net Assets N P D E D/C

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

TR/UG/US/UT F D/G/N U/E X/K/N

403200 Estimated Indefinite Contract Authority Y B D E D/C D/M EG/EP/ER/ET E/F/U N U X/K/N

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

EC/EG/EM/EP/E

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

T/L S2 14-01

 Draft IV-22 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

404800

Anticipated Transfers to the General Fund of the 

Treasury - Prior-Year Balances Y B C E D/C 1992-2014

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/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 A/B/E D/M 1992-2014 D/R

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

408100

Amounts Appropriated From a Specific TreasuryManaged Trust Fund TAFS - Receivable - Transferred N B C E D/CB/C/D

/P/R/S D/M 1992-2014

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014

EC/EG/EM/EP/E

R/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

EC/EG/EM/EP/E

R/ES/ET/TR 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

EC/EG/EM/EP/E

R/ES/ET/TR 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 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 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

EC/EG/EM/EP/E

R/ES/ET/TR 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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/ES/ET/TR 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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

412100

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation N B D E D/C P/S D/M B/P/X

EC/EG/EM/EP/E

R/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 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

EC/EG/EM/EP/E

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

412400

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary 

Reduction/Cancellation N B C E D/C D/M B/P/X

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U 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 B/P/X SEQ/XXX 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 B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

T/L S2 14-01

 Draft IV-23 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

412800

Amounts Appropriated From Specific Invested TAFS - 

Transfers-In N B D E D/C B/P D/M B/P/X SEQ/XXX

EC/EG/EM/EP/E

R/ES/ET/TR 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 B/P/X SEQ/XXX

EC/EG/EM/EP/E

R/ES/ET/TR 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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

413700 Transfers of Contract Authority - Allocation N B D B/E D/C D/M F ### #### B/P/X ET E/F/U N U X/K/N

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

EC/EG/EM/EP/E

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

413900 Contract Authority Carried Forward N B D B/E D/C EG/EP/ER/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 B/P/X

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

414200

Actual Repayment of Borrowing Authority Converted 

to Cash N B C E D/C 1992-2014 X

EG/EP/ER/ES/E

T/TR E/F/U D/G/N U/E X/K/N

414300

Current-Year Decreases to Indefinite Borrowing 

Authority Realized N B C E D/C D/M F/P/T 1992-2014 P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 F/P/T 1992-2014 B/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 F/P/T 1992-2014

EG/EP/ER/ES/E

T 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

EC/EG/EM/EP/E

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

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 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

415200

Actual Capital Transfers to the General Fund of the 

Treasury, Prior-Year Balances N B C E D/C 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

BAL/NE

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

415400

Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred N B D E D/C B/P/X

EC/EG/EM/EP/E

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

415500

Appropriation To Liquidate Contract Authority - 

Allocation - Transferred N B D E D/C B/P/X ET E N U X/K/N

T/L S2 14-01

 Draft IV-24 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

415700

Authority Made Available From Receipt or 

Appropriation Balances Previously Precluded From 

Obligation N B D E D/C C/P P/X EG/ES/ET E/F/U N U X/K/N

415800

Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation N B D E D/C D/M P/X

EC/EG/EM/EP/E

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

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

B/C/D

/P/R/S D/M 1992-2014

EC/EG/EM/EP/E

R/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 1992-2014

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

416600

Allocations of Realized Authority - To Be Transferred 

From Invested Balances N B D B/E D/C D/M F ### #### B/P/X EG/EP/ES/ET E/F/U N U X/K/N

416700

Allocations of Realized Authority - Transferred From 

Invested Balances N B D E D/C D/M F ### #### B/P/X

EC/EG/EM/EP/E

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

417100

Nonallocation Transfers of Invested Balances - 

Receivable N B D B/E D/C D/M B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Nonallocation Transfers of Invested Balances - Payable N B C B/E D/C D/M B/P/X SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300

Nonallocation Transfers of Invested Balances - 

Transferred N B D E D/C D/M F ### #### B/P/X SEQ/XXX

EC/EG/EM/EP/E

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

417500

Allocation Transfers of Current-Year Authority for 

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C 1992-2014

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

418300

Anticipated Balance Transfers - Unobligated Balances - 

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

EC/EG/EM/EP/E

R/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 F ### #### B/P/X

EC/EG/EM/EP/E

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

419100

Balance Transfers - Extension of Availability Other 

Than Reappropriations N B D E D/C P/S F ### #### B/P/X

EC/EG/EM/EP/E

R/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 B/P/X

EC/EG/EM/EP/E

R/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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/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 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U N E K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U N E K/N

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

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

T/L S2 14-01

 Draft IV-25 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 E/F/N B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

423000

Unfilled Customer Orders Without Advance - 

Transferred N B D E D/C D/M 1992-2014 E/F ### #### B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 E/F/N B/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

423200

Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred N B D E D/C D/M 1992-2014 F ### #### B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300

Reimbursements and Other Income Earned - Receivable 

- Transferred N B D E D/C D/M 1992-2014 E/F ### #### B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 F ### #### B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

425300

Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid N B D E D/C D/M 1992-2014 E/F/N B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

426600

Other Actual Business-Type Collections From NonFederal Sources N B D E D/C D/M 1992-2014 B/P/XEC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700

Other Actual "governmental-type" Collections From 

Non-Federal Sources N B D E D/C D/M 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X EG/EP/ER/TR E/F/U D/G/N U/E X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-26 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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

EC/EG/EM/EP/E

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

429500 Adjustments to the Exchange Stabilization Fund N B D B/E D/C B/P/X EP E/F/U N U X/K/N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C A/B/E 1992-2014 D/R

EC/EG/EM/EP/E

R/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 P/X

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

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

435100

Partial or Early Cancellation of Authority With a U.S. 

Treasury Warrant N B C E D/C D/M B/P/X

EC/EG/EM/EP/E

R/ES/ET/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

EC/EG/EM/EP/E

R/ES/ET/TR 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

EC/EG/EM/EP/E

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

435700

Cancellation of Appropriated Amounts Receivable 

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

EC/EG/EM/EP/E

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

437000

Offset to Appropriation Realized for Redemption of 

Treasury Securities N B C E D/C B/P/X

EC/EG/EM/EP/E

R/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 B/P/X

ATB/OTR/S

EQ

EC/EG/EM/EP/E

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

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

ATB/OTR/S

EQ

EC/EG/EM/EP/E

R/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 P/X

ATB/OTR/S

EQ

EG/EP/ER/ES/E

T/TR E/F/U N U/E X/K/N

438700

Temporary Reduction of Appropriation From 

Unavailable Receipts, New Budget Authority N B C E D/C D/P D/M B/P/X

ATB/OTR/S

EQ 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/P D/M B/P/X 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

EC/EG/EM/EP/E

R/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

EC/EG/EM/EP/E

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

ATB/OTR/S

EQ

EC/EG/EM/EP/E

R/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

ATB/OTR/S

EQ

EC/EG/EM/EP/E

R/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

EC/EG/EM/EP/E

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

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 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

439600

Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts Unavailable for 

Obligation Upon Collection N B C E D/C B/P/X

EC/EG/EM/EP/E

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

439700

Receipts and Appropriations Temporarily Precluded 

From Obligation N B C B/E D/C C/P D/M B/P/X EG/ES/ET E/F/U N U/E X/K/N

439800

Offsetting Collections Temporarily Precluded From 

Obligation N B C B/E D/C S D/M B/P/X EG/EP/ER/ES E/F/U N U/E X/K/N

T/L S2 14-01

 Draft IV-27 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

439900

Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts and Appropriations 

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

EC/EG/EM/EP/E

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

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 D/R

EC/EG/EM/EP/E

R/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 1992-2014 D/R

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E 1992-2014 B/P/X D/R

EC/EG/EM/EP/E

R/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 1992-2014 D/R

EC/EG/EM/EP/E

R/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 1992-2014 D/R

EC/EG/EM/EP/E

R/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 1992-2014 D/R

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X ## D/R

BAL/NE

W

EC/EG/EM/EP/E

R/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 1992-2014 F ### #### B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 F/N B/P/X

EC/EG/EM/EP/E

R/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 #### 1992-2014 B/P/X ## D/R

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X ## D/R

BAL/NE

W

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X ## D/R

BAL/NE

W

EC/EG/EM/EP/E

R/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 ## D/R

BAL/NE

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

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C 1992-2014 F ### #### B/P/X

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-28 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

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 B/P/X

EC/EG/EM/EP/E

R/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 #### 1992-2014 B/P/X ## D/R

EC/EG/EM/EP/E

R/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 1992-2014 B/P/X ## D/R

BAL/NE

W

EC/EG/EM/EP/E

R/ES/ET/TR E/F/U D/G/N U/E X/K/N

510000 Revenue From Goods Sold N P C E D/C X F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

520000 Revenue From Services Provided N P C E D/C X F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

520900 Contra Revenue for Services Provided N P D E D/C X F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531000 Interest Revenue - Other N P C E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531200 Interest Revenue - Loans Receivable/Uninvested Funds N P C E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531300 Interest Revenue - Subsidy Amortization N P C E D/C X N P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531400

Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act N P C E D/C X N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531700

Contra Revenue for Interest Revenue - Loans 

Receivable N P D E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-29 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

532000 Penalties and Fines Revenue N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

532500 Administrative Fees Revenue N P C E D/C A/S X F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

540000 Funded Benefit Program Revenue N P C E D/C T/X F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N ### /#### EG U D/G/N U N

540600 Contra Revenue for Unfunded FECA Benefit Revenue N P D E D/C X F/N ### /#### EG U D/G/N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

550900

Contra Revenue for Insurance and Guarantee Premium 

Revenue N P D E D/C X N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

561000 Donated Revenue - Nonfinancial Resources N P C E D/C T N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-30 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents N P D E D/C D A T N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

570000 Expended Appropriations N P C E D/C G ### ####

CF/EC/EG/EM/E

P/ER/ES/ET/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

570500

Expended Appropriations - Prior Period Adjustments 

Due to Corrections of Errors - Years Preceding the 

Prior Year N P C E D/C Z

CF/EC/EG/EM/E

P/ER/ES/ET/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

570800

Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors N P C E D/C Z

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570900

Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles N P C E D/C Z

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

571000

Transfer in of Agency Unavailable Custodial and NonEntity Collections N P C E D/C F ### /#### GA U N U N

571200

Accrual of Agency Amount To Be Collected - 

Custodial and Non-Entity N P C E D/C F ### /#### GA U N U N

572000

Financing Sources Transferred In Without 

Reimbursement N P C E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

573000

Financing Sources Transferred Out Without 

Reimbursement N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

575000 Expenditure Financing Sources - Transfers-In N P C E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

575500

Nonexpenditure Financing Sources - Transfers-In - 

Other N P C E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-31 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

575600

Nonexpenditure Financing Sources - Transfers-In - 

Capital Transfers N P C E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

576500

Nonexpenditure Financing Sources - Transfers-Out - 

Other N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

576600

Nonexpenditure Financing Sources - Transfers-Out - 

Capital Transfers N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

578000 Imputed Financing Sources N P C E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

579100

Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy N P D E D/C E G/Z ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

579200

Financing Sources To Be Transferred Out - Contingent 

Liability N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

579500 Seigniorage N P C E D/C E N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-32 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS 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 ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582000

Tax Revenue Accrual Adjustment - Not Otherwise 

Classified N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

583000 Contra Revenue for Taxes - Not Otherwise Classified N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-33 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

590000 Other Revenue N P C E D/C D/E A/S T/X F/G/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S T/X F/G/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

591900 Revenue and Other Financing Sources - Cancellations N P D E D/C G ### ####

EC/EG/EM/EP/E

R/ES/ET/TR/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-34 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

592100

Valuation Change in Investments - Exchange 

Stabilization Fund N P C E D/C X N ER E/F/U D/G/N U/E X/K/N

592200

Valuation Change in Investments for Federal 

Government Sponsored Enterprise N P C E D/C X N UG E/F/U D/G/N U/E X/K/N

592300

Valuation Change in Investments - Beneficial Interest in 

Trust N P C E D/C S T N UG E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

599100

Accrued Collections for Others - Statement of 

Custodial Activity N P D E D/C D/E S T/X N/Z

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

599300

Offset to Non-Entity Collections - Statement of 

Changes in Net Position N P D E D/C D/E A G ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

599400

Offset to Non-Entity Accrued Collections - Statement 

of Changes in Net Position N P D E D/C D/E A G ### ####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT 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 A F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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 ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

610000 Operating Expenses/Program Costs N P D E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

619900 Adjustment to Subsidy Expense N P C E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

631000

Interest Expenses on Borrowing From the Bureau of 

the Fiscal Service and/or the Federal Financing Bank N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

632000 Interest Expenses on Securities N P D E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

633000 Other Interest Expenses N P D E D/C A/S F/G/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

633800 Remuneration Interest N P D E D/C N EP E N U N

T/L S2 14-01

 Draft IV-35 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

634000

Interest Expense Accrued on the Liability for Loan 

Guarantees N P D E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

660000 Applied Overhead N P C E D/C N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

673000 Imputed Costs N P D E D/C F ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

685000

Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated) N P D E D/C F ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

690000 Nonproduction Costs N P D E D/C F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-36 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

711200 Gains on Disposition of Borrowings N P C E D/C D/E T/X F ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

717100

Gains on Changes in Long-Term Assumptions - From 

Experience N P C E D/C X N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

717200

Losses on Changes in Long-Term Assumptions - From 

Experience N P D E D/C X N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

718000 Unrealized Gains N P C E D/C D/E T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

718100 Unrealized Gain - Exchange Stabilization Fund N P C E D/C X N EP E N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

719100

Other Gains for Accrued Special Drawing Right (SDR) 

Interest and Charges N P C E D/C X N EP E N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E/C X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

728000 Unrealized Losses N P D E D/C D/E T/X F/N ### /#### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

728100 Unrealized Losses - Exchange Stabilization Fund N P D E D/C X N EP E N U N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

729100

Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges N P D E D/C X N EP E N U N

T/L S2 14-01

 Draft IV-37 IRC Handout April 22, 2014
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting 

Section IV

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

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles N P C E D/C N/Z

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

740500

Prior Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior Year N P C E D/C N/Z

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

750000 Distribution of Income - Dividend N P D E D/C D/E T/X G/N ### #### P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

760000 Changes in Actuarial Liability N P D E D/C N P/Q

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

771000

Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments N P D E D/C F ### /#### GA U N U N

880100 Offset for Purchases of Assets N P C E D/C F/N/Z ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

880300 Purchases of Inventory and Related Property N P D E D/C F/N ### /####

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

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

CF/DF/EC/EG/E

M/EP/ER/ES/ET/

GA/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

T/L S2 14-01

 Draft IV-38 IRC Handout April 22, 2014