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Final Voting Ballot May 03, 2023 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #23-02 

The USSGL staff presented the Final Voting Ballot #23-02 at the May 03, 2023 USSGL Board meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to add, revise, or delete

the USSGL account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM May 9, 2023.

FISCAL YEAR 2023 

ADD: CHANGE: 

 111000 Yes ___ No ___ 

 

 

DELETE: 

FISCAL YEAR 2024 

ADD: CHANGE:

439403 Yes ___ No ___ 259000 Yes ___ No ___

490110 Yes ___ No ___ 480110 Yes ___ No ___

593900 Yes ___ No ___ 693000 Yes ___ No ___ 

 

 

DELETE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
Final Voting Ballot Page 2 of 4 May 03, 2023

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2023 

Account Title: Undeposited Collections 

Account Number: 111000 

Normal Balance: Debit 

Definition: This account is used to record the amount of collections on hand/in transit for deposit,

not yet deposited within the same accounting period deposited but not confirmed, and deposits 

confirmed but not yet recorded in a Treasury Account Symbol in CARS. This account does not close 

at year-end.

Justification: Align the USSGL definition with OMB Circular No. A-136, Section II.3.2.3 – Assets.

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Anticipated Receipts Unavailable for Obligation Upon Collection

Account Number: 439403 

Normal Balance: Credit

Definition: This account is used to record the anticipated receipts that, immediately upon 

collection, are not available for obligation but for investment. 

Justification: This account is needed to anticipate receipts that are not immediately available for 

obligation upon collection but are available for investment. 

Account Title: Reinstated Delivered Orders - Obligations, Unpaid 

Account Number: 490110 

Normal Balance: Credit

Definition: This account is used to reinstate the amount accrued or due for: (1) services performed 

by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; (2) 

goods and tangible property received; and (3) programs for which no current service performance is 

required such as annuities, insurance claims, benefit payments, loans, etc. This USSGL account is 

only applicable to budget object class 41. 

Justification: For situations where there is a downward adjustment of a prior year unpaid 

obligation and an outstanding valid obligation, USSGL account 490110 reestablishes the delivered 

order, unpaid obligation. Like USSGL account 480110, this USSGL account is only applicable to 

budget object class 41. There will be a GTAS validation to enforce this.
Final Voting Ballot Page 3 of 4 May 03, 2023

Account Title: Contra Revenue for Lessor Lease Revenue

Account Number: 593900 

Normal Balance: Debit 

Definition: This account is used to record the amount reflecting a reduction in revenue received when 

realization is not expected. Amounts recorded are based on adjustments, allowances, and refunds in 

which revenue is earned. Provisions for credit losses on lease revenue estimated in USSGL 193900 

“Allowance for Loss on Lease Receivable” also are recorded in this account.

Justification: Provide contra-revenue account for Lessor Revenue, which will include the Allowance 

for Loss on Lease Receivable and other revenue adjustments.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Other Debt 

Account Number: 259000 

Normal Balance: Credit 

Definition: This account is used to record all other forms of U.S. Federal Government obligations, 

secured and unsecured, not otherwise classified in another USSGL account. This account excludes 

appropriated debt and repayable advances, but includes the liability for contracts that transfer 

ownership of an underlying asset and are treated as a financed asset purchase per SFFAS 54, 

Par. 25. This account does not close at year-end. 

Justification: Provide guidance for the recognition of the liability incurred for a financed asset 

purchase transaction, from lease contracts that transfer ownership of the underlying asset per SFFAS 

54, Par. 25. 

Account Title: Reinstated Undelivered Orders - Obligations, Unpaid 

Account Number: 480110 

Normal Balance: Credit

Definition: This account is used to reinstate the amount of goods and/or services ordered, which 

have not been actually or constructively received and for which amounts have not been prepaid or 

advanced. This USSGL account is only applicable to budget object class 41.

Justification: Added a sentence to make sure agencies understand that USSGL account 480110 is 

only applicable to budget object class 41. 

Account Title: Lessee Lease Expense 

Account Number: 693000 

Normal Balance: Debit 

Definition: This account is used to record the amount of expenses incurred from (1) Short-term 

lease payments paid by a lessee to the lessor based on the provisions of the lease contract; (2) 

Intragovernmental lease expenses paid by a lessee to the lessor, including lease-related operating 

costs (maintenance, utilities, taxes, etc.,) paid to a lessor based on the provisions of the lease 

agreement; and (3) Variable payments based on future performance of the lessee or usage of the 
Final Voting Ballot Page 4 of 4 May 03, 2023

underlying asset in leases other than short-term, intragovernmental, and lease contracts that transfer 

ownership. For certain variable payments included in the lessee lease liability rather than expense, 

see SFFAS 54, Pars. 41. (Note: lease-related operating costs (maintenance, utilities, taxes, etc.,) 

NOT paid to a lessor should be included in SGL 610000 rather than 693000.) 

Justification: To clarify the use of the Lessee Lease Expense account for Intragovernmental Lease 

Disclosures is only for expenses paid to the lessor, per SFFAS 54, Par. 27. 

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2024