Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

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Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

134900 Interest Receivable on Uninvested Funds N P D B/E D/C A/S F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

403500 Anticipated Adjustments to Unobligated Balances of 

Indefinite Contract Authority Withdrawn

Y B C E C M X 1 or 3 

character 

OMB 

approved 

value

D ER/ET U N U N

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

Government - Current-Year Authority

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

Government - Prior-Year Balances

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

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/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 D/M 1001/1992-

2025

N 1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F 1 or 3 

character 

OMB 

approved 

value

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

408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred

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

/P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/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 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

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

/P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

P/X 1 or 3 

character 

OMB 

approved 

value

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

414200 Actual Repayment of Borrowing Authority Converted to Cash - 

Current-Year Authority

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

2025

X 1 or 3 

character 

OMB 

approved 

value

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

414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

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

2025

X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/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 D/M F/P/T 1001/1992-

2025

B/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

414910 Borrowing Authority Carried Forward - Transferred N B D E D/C D/M F/P/T 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

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

Government, Current-Year Authority

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

Government, Prior-Year Balances

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

/S/X

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

416500 Allocations of Authority - Anticipated From Invested Balances Y B D E D D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

421000 Anticipated Reimbursements Y B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

F B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

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

2025

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F/N ### #### X 1 or 3 

character 

OMB 

approved 

value

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

423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred

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

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

423500 Uncollected Subsidy from Program Account - Transferred N B D E D/C M 1001/1992-

2025

F X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

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

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

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

2025

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

425400 Reimbursements Earned - Collected From Non-Federal 

Sources

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

2025

N B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/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 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

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Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

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Avail 

Time

BEA 

Cat

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Source

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Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

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Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

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Cat

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of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

439401 Daily Inflation/Deflation Compensation Adjustment - 

Unavailable

N B C B/E D/C P/S D/M P/X 1 or 3 

character 

OMB 

approved 

value

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

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

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

/P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

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Acct. USSGL Account Title

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/ End

Debit/ 

Credit

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Type 

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Apport 

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BEA 

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Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/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 D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

469000 Anticipated Resources - Programs Exempt From 

Apportionment

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

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

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

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/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 #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

480110 Reinstated Undelivered Orders - Obligations, Unpaid N B C E C A/B/E #### D/M 1001/1992-

2025

P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

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

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

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

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Acct. USSGL Account Title

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/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

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Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

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

2025

F ### #### B/X 1 or 3 

character 

OMB 

approved 

value

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

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

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

2025

F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

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

488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL #### EC/EG/EM/EP/ER/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 #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

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

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

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

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Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2024 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

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

2025

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

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

498100 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

498200 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Paid

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

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2023-02 Draft IRC Handout