Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 1 IRC Handout March 1, 2018

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Recip. 

Cat. Addl. Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U

1 331000 Cumulative Results of Operations B E/U

2

2.1

2.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U

2.2

2.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U

2.3

2.3 740500

Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year E N E/U

3 29

3.1 29

3.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E Z E/U

3.1 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E Z E/U

3.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U

3.2 29

3.2 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E Z E/U

Corrections of errors - years preceding the prior year - non-federal

Federal prior-period adjustments

Changes in accounting principles - federal (RC 29) /1

Net position, beginning of period

Non-federal prior-period adjustments:

Changes in accounting principles

Corrections of errors - non-federal

Corrections of errors - federal (RC 29)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 2 IRC Handout March 1, 2018

3.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E Z E/U

3.2 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.3 29

3.3 310500

Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E Z E/U

3.3 570500

Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E Z E/U

3.3 740500

Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year E Z E/U

4

5

5.1

5.1 580100 Tax Revenue Collected - Individual E N T E/U

5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T E/U

5.1 583100 Contra Revenue for Taxes - Individual E N T E/U

5.1 589100 Tax Revenue Refunds - Individual E N T E/U

5.2

5.2 580200 Tax Revenue Collected - Corporate E N T E/U

5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T E/U

5.2 583200 Contra Revenue for Taxes - Corporate E N T E/U

5.2 589200 Tax Revenue Refunds - Corporate E N T E/U

For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, and 3.2.

For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, 3.1, 3.2, and 3.3.

Non-federal non-exchange revenue:

Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)

Corrections of errors - years preceding the prior year - federal (RC 29)

Net position, beginning of period - adjusted

This line is calculated.
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 3 IRC Handout March 1, 2018

5.3

5.3 580400 Tax Revenue Collected - Excise E N T E/U

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T E/U

5.3 583400 Contra Revenue for Taxes - Excise E N T E/U

5.3 589400 Tax Revenue Refunds - Excise E N T E/U

5.4

5.4 580300 Tax Revenue Collected - Unemployment E N T E/U

5.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T E/U

5.4 583300 Contra Revenue for Taxes - Unemployment E N T E/U

5.4 589300 Tax Revenue Refunds - Unemployment E N T E/U

5.5

5.5 580600 Tax Revenue Collected - Customs E N T E/U

5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T E/U

5.5 583600 Contra Revenue for Taxes - Customs E N T E/U

5.5 589600 Tax Revenue Refunds - Customs E N T E/U

5.6

5.6 580500 Tax Revenue Collected - Estate and Gift E N T E/U

5.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T E/U

5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T E/U

5.6 589500 Tax Revenue Refunds - Estate and Gift E N T E/U

5.7

5.7 531000 Interest Revenue - Other E N E/T E/U

5.7 531100 Interest Revenue - Investments E N T E/U

5.7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T E/U

5.7 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T E/U

5.7 531800 Contra Revenue for Interest Revenue - Investments E N T E/U

5.7 531900 Contra Revenue for Interest Revenue - Other E N T E/U

5.7 532000 Penalties and Fines Revenue E N T E/U

5.7 532400 Contra Revenue for Penalties and Fines E N T E/U

5.7 540000 Funded Benefit Program Revenue E N T E/U

Estate and gift taxes

Other taxes and receipts

Excise taxes

Unemployment taxes

Customs duties
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 4 IRC Handout March 1, 2018

5.7 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U

5.7 560000 Donated Revenue - Financial Resources E N T E/U

5.7 560900 Contra Revenue for Donations - Financial Resources E N T E/U

5.7 561000 Donated Revenue - Nonfinancial Resources E N T E/U

5.7 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U

5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 579500 Seigniorage E N E E/U 4

5.7 580000 Tax Revenue Collected - Not Otherwise Classified E N T E/U

5.7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T E/U

5.7 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T E/U

5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T E/U

5.7 590000 Other Revenue E N T D/E E/U

5.7 590900 Contra Revenue for Other Revenue E N T D/E E/U

5.7 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U

5.7 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 711000 Gains on Disposition of Assets - Other E N T D/E E/U

5.7 711100 Gains on Disposition of Investments E N T D/E E/U

5.7 718000 Unrealized Gains E N T D/E E/U

5.7 719000 Other Gains E N T D/E E/U

5.7 719090 Gains on International Monetary Fund Assets E T D/E U

5.7 721000 Losses on Disposition of Assets - Other E N T D/E E/U

5.7 721100 Losses on Disposition of Investments E N T D/E E/U

5.7 728000 Unrealized Losses E N T D/E E/U

5.7 729000 Other Losses E N T D/E E/U

5.7 729090 Losses on International Monetary Fund Assets E T D/E U

5.7 750000 Distribution of Income - Dividend E N T D/E E/U

5.8 Miscellaneous earned revenues/2
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 5 IRC Handout March 1, 2018

5.8 590000 Other Revenue E N E D/E E/U

5.8 590900 Contra Revenue for Other Revenue E N E D/E E/U

5.9

6

6.1 03

6.1 531100 Interest Revenue - Investments E F T E/U 5

6.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 5

6.1 711100 Gains on Disposition of Investments E F T D/E E/U 5

6.1 718000 Unrealized Gains E F T D/E E/U 5

6.1 721100 Losses on Disposition of Investments E F T D/E E/U 5

6.1 728000 Unrealized Losses E F T D/E E/U 5

6.2 05

6.2 531000 Interest Revenue - Other E F T E/U 5

6.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 5

6.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 5

6.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 5

6.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U

6.3 26

6.3 540000 Funded Benefit Program Revenue E F T E/U 5

6.3 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 5

6.4 45

6.4 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

6.4 580100 Tax Revenue Collected - Individual E G T E/U

6.4 580200 Tax Revenue Collected - Corporate E G T E/U

6.4 580300 Tax Revenue Collected - Unemployment E G T E/U

Borrowings and other interest revenue (non-exchange) (RC 05) /1

Benefit program revenue (non-exchange) (RC 26) /1

Other taxes and receipts (RC 45) /1

Total non-federal non-exchange revenue

This line is calculated. Equals sum of lines 5.1 through 5.8.

Federal non-exchange revenue:

Federal securities interest revenue including associated gains and losses 

(non-exchange) (RC 03) /1
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 6 IRC Handout March 1, 2018

6.4 580400 Tax Revenue Collected - Excise E G T E/U

6.4 580500 Tax Revenue Collected - Estate and Gift E G T E/U

6.4 580600 Tax Revenue Collected - Customs E G T E/U

6.4 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

6.4 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

6.4 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

6.4 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

6.4 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

6.4 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

6.4 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

6.4 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

6.4 583100 Contra Revenue for Taxes - Individual E G T E/U

6.4 583200 Contra Revenue for Taxes - Corporate E G T E/U

6.4 583300 Contra Revenue for Taxes - Unemployment E G T E/U

6.4 583400 Contra Revenue for Taxes - Excise E G T E/U

6.4 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

6.4 583600 Contra Revenue for Taxes - Customs E G T E/U

6.4 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

6.4 589100 Tax Revenue Refunds - Individual E G T E/U

6.4 589200 Tax Revenue Refunds - Corporate E G T E/U

6.4 589300 Tax Revenue Refunds - Unemployment E G T E/U

6.4 589400 Tax Revenue Refunds - Excise E G T E/U

6.4 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

6.4 589600 Tax Revenue Refunds - Customs E G T E/U

6.5

7

7.1 41

7.1 310100 Unexpended Appropriations - Appropriations Received E G E/U

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 6.1 through 6.4.

Budgetary financing sources:

Appropriations received as adjusted (rescissions and other adjustments) 

(RC 41) /1
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 7 IRC Handout March 1, 2018

7.1 310600 Unexpended Appropriations - Adjustments E G E/U

7.2 39

7.2 310700 Unexpended Appropriations - Used E G E/U

7.3 38

7.3 570000 Expended Appropriations E G E/U

7.4 07

7.4 574000 Appropriated Dedicated Collections Transferred In E F E/U 5

7.5 07

7.5 574500 Appropriated Dedicated Collections Transferred Out E F E/U 5

7.6 08

7.6 310200 Unexpended Appropriations - Transfers-In E F E/U

7.6 575500 Nonexpenditure Financing Sources - Transfers-In - Other E F E/U

7.7 08

7.7 310300 Unexpended Appropriations - Transfers-Out E F E/U

7.7 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E F E/U

7.8 09

7.8 575000 Expenditure Financing Sources - Transfers-In E F E/U

7.8 599700

Financing Sources Transferred In From Custodial Statement 

Collections E F E/U

7.9 09

7.9 576000 Expenditure Financing Sources - Transfers-Out E F E/U

7.9 599800

Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government E F E/U

Appropriations expended (RC 38) / 1

Appropriation of unavailable special or trust fund receipts transfers-in (RC 

07) /1

Appropriation of unavailable special or trust fund receipts transfers-out 

(RC 07) /1

Appropriations used (RC 39)

Expenditure transfers-out of financing sources (RC 09) /1

Non-expenditure transfers-in of unexpended appropriations and financing 

sources (RC 08) /1

Non-expenditure transfers-out of unexpended appropriations and financing 

sources (RC 08) /1

Expenditure transfers-in of financing sources (RC 09) /1
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 8 IRC Handout March 1, 2018

7.10 11

7.10 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

7.11 11

7.11 576600

Nonexpenditure Financing Sources - Transfers-Out - Capital 

Transfers E F E/U

7.11 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

7.12 36

7.12 591900 Revenue and Other Financing Sources - Cancellations E G E/U

7.13 44

7.13 599000 Collections for Others - Statement of Custodial Activity E G T D E/U

7.13 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E G D E/U

7.14 29

7.14 579000 Other Financing Sources E Z D E/U

7.14 590000 Other Revenue E Z T D E/U 3

7.14 590900 Contra Revenue for Other Revenue E Z T D E/U 3

7.14 599000 Collections for Others - Statement of Custodial Activity E Z T D E/U

7.14 599100 Accrued Collections for Others - Statement of Custodial Activity E Z T D E/U

7.14 750000 Distribution of Income - Dividend E Z T D E/U

7.15 41

7.15 320100 Appropriations Outstanding - Warrants Issued E F U

7.15 320600 Appropriations Outstanding - Adjustments E F U

7.16 39

7.16 320700 Appropriations Outstanding - Used E F U

Non-expenditure transfer-in of financing sources - capital transfers (RC 11)

Non-expenditure transfers-out of financing sources - capital transfers (RC 

11)

Warrants issued (RC 41)

Appropriations outstanding - used (RC 39)

Revenue and Other Financing Sources - Cancellations (RC 36)

Collections for others transferred to the General Fund of the U.S. 

Government (RC 44)

Other budgetary financing sources (RC 29) /1, 8
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 9 IRC Handout March 1, 2018

7.17 38

7.17 570005 Appropriations - Expended E F U

7.18 45

7.18 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U

7.19 36

7.19 591910

Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government E F U

7.20

8

8.1 18

8.1 572000 Financing Sources Transferred In Without Reimbursement E F E/U

8.1 577500 Nonbudgetary Financing Sources Transferred In E F E/U

8.2 18

8.2 573000 Financing Sources Transferred Out Without Reimbursement E F E/U

8.2 577600 Nonbudgetary Financing Sources Transferred Out E F E/U

8.3 25

8.3 578000 Imputed Financing Sources E F E/U

8.4 44

8.4 599000 Collections for Others - Statement of Custodial Activity E G T E E/U 7

8.4 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E G E E/U 7

General Fund of the U.S. Government financed appropriations - expended 

(RC 38) / 1

This line is calculated. Equals sum of lines 7.1 through 7.19.

Other financing sources:

Transfers-in without reimbursement (RC 18) /1

Transfers-out without reimbursement (RC 18) /1

Trust fund warrants issued net of adjustments (RC 45)

Cancellations of Revenue and Other Financing Sources - General Fund (RC 

36)

Total budgetary financing sources

Imputed financing sources (RC 25) /1

Non-entity collections transferred to the General Fund of the U.S. 

Government (RC 44)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 10 IRC Handout March 1, 2018

8.5 48

8.5 599100 Accrued Collections for Others - Statement of Custodial Activity E G T E E/U 7

8.5 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E G E E/U 7

8.6 37

8.6 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E G U

8.7 29

8.7 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U

8.7 579000 Other Financing Sources E Z E E/U

8.7 579010 Other General Fund Financing Sources E Z U

8.7 590000 Other Revenue E Z T E E/U

8.7 599000 Collections for Others - Statement of Custodial Activity E Z E/T E E/U 7

8.7 599100 Accrued Collections for Others - Statement of Custodial Activity E Z E/T E E/U 7

8.7 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E Z E E/U

8.7 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E Z E E/U

8.8 37

8.8 579010 Other General Fund Financing Sources E F U

8.9 44

8.9 571000

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections E F U

8.10 48

8.10 571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity E F U

Other non-budgetary financing sources for debt accruals/amortization (RC 

37)/1

Other non-budgetary financing sources (RC 29) /1, 9

Other financing sources for the General Fund of the U.S. Government (RC 

37)/1

Accrual for non-entity amounts to be collected and transferred to the 

General Fund of the U.S. Government (RC 48)

Transfer-in of agency's unavailable custodial and non-entity collections (RC 

44)

Accrual of agency's amounts to be collected (RC 48)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 11 IRC Handout March 1, 2018

8.11

9

10

Net cost of operations (+/-)

Net position, end of period

This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.20, 8.11, and 9.

Total other financing sources

This line is calculated. Equals sum of lines 8.1 through 8.10
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Section VI

Bulletin No. 2018-04 DRAFT VI RSONP - 12 IRC Handout March 1,2018

Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 4700, Agency Reporting 

Requirements for the Financial Report of the United States Government, Appendix 7.

2. As defined in TFM, Volume I, Part 2, Chapter 4700, Agency Reporting Requirements for the Financial Report of 

the United States Government.

3. This account is associated with RC 24 rather than RC 29.

4. Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) and has a non-Federal 

attribute. A new line to accommodate seigniorage with an "N" attribute was not added to the "Other Financing 

Sources" line since seigniorage does not meet the Financial Report's materiality threshold. As a result, seigniorage 

was added to the "Other Taxes and Receipts" line instead.

5. Exclude General Fund of the U.S. Government activity in this account.

6. Budgetary portion only.

7. Non budgetary portion only.

8. This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC is established then the 

data can be segregated.

9. This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is established then the data 

can be segregated.