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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

153200 Seized Cash Deposited N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

320110 Appropriations Outstanding - Transfers N P D E D/C F ### /#### GA U N U N

403200 Estimated Indefinite Contract Authority Y B D E D/C D/M A/B/C/D/

E/Q

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 A/B/C/D/

E/Q

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

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1001/1992-

2019

A/B/C/D/

E/Q

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

2019

A/B/C/D/

E/Q

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-

2019

A/B/C/D/

E/Q

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 1001/1992-

2019

A/B/C/D/

E/Q

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

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

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

E/Q

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

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

2019

A/B/C/D/

E/Q

D/R 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 A/B/E D/M 1001/1992-

2019

A/B/C/D/

E/Q

D/R 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-

2019

A/B/C/D/

E/Q

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-

2019

A/B/C/D/

E/Q

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-

2019

A/B/C/D/

E/Q

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

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

E/Q

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

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

E/Q

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

411300 Appropriated Receipts Derived from Unavailable Trust or 

Special Fund Receipts

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

E/Q

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

411400 Appropriated Receipts Derived from Available Trust or 

Special Fund Receipts

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

E/Q

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

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

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

E/Q

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

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

/P

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

E/Q

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

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

E/Q

EG U N U N

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

2019

A/B/C/D/

E/Q

EC/EG/EM/EP/ER/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 P/X A/B/C/D/

E/Q

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

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

Bulletin No. 2017-16

IV AT - 1

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

412200 Authority Adjusted for Interest on the Bureau of the Fiscal 

Service Securities

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

E/Q

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

412300 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

2019

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

E/Q

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

412600 Amounts Appropriated From Specific Invested TAFS - 

Receivable

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

E/Q

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

E/Q

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

412800 Amounts Appropriated From Specific Invested TAFS - 

Transfers-In

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

E/Q

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

412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out

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

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

E/Q

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 A/B/C/D/

E/Q

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 A/B/C/D/

E/Q

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

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

E/Q

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

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

E/Q

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

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

2019

P/X A/B/C/D/

E/Q

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 N B C E D/C 1001/1992-

2019

X A/B/C/D/

E/Q

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

414300 Current-Year Decreases to Indefinite Borrowing Authority 

Realized

N B C E D/C D/M F/P/T 1001/1992-

2019

P/X A/B/C/D/

E/Q

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 F/P/T 1001/1992-

2019

P/X A/B/C/D/

E/Q

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 F/P/T 1001/1992-

2019

A/B/C/D/

E/Q

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

2019

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

E/Q

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

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

2019

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

E/Q

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

Bulletin No. 2017-16

IV AT - 2

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

2019

B/X A/B/C/D/

E/Q

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 F/P/T 1001/1992-

2019

A/B/C/D/

E/Q

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

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

E/Q

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

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

Government, Current-Year Authority

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

2019

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

E/Q

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 1001/1992-

2019

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

BAL/

NEW

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 A/B/C/D/

E/Q

ET 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 A/B/C/D/

E/Q

ET E N U X/K/N

415700 Authority Made Available From Receipt or Appropriation 

Balances Previously Precluded From Obligation

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

E/Q

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 A/B/C/D/

E/Q

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

415900 Repayment of Repayable Advances N B C E D/C B/P E M B/P/X A/B/C/D/

E/Q

ET E N U N

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

/S

D/M 1001/1992-

2019

A/B/C/D/

E/Q

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

416500 Allocations of Authority - Anticipated From Invested 

Balances

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

2019

A/B/C/D/

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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 A/B/C/D/

E/Q

EC/EG/EM/EP/ER/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 

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

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/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 F ### #### B/P/X A/B/C/D/

E/Q

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

E/Q

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 A/B/C/D/

E/Q

SEQ/XXX EG/EP/ES/ET 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 A/B/C/D/

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

2019

A/B/C/D/

E/Q

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

2019

A/B/C/D/

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/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 A/B/C/D/

E/Q

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

Bulletin No. 2017-16

IV AT - 3

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

E/Q

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

419300 Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

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

E/Q

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

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

2019

A/B/C/D/

E/Q

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

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

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

2019

A/B/C/D/

E/Q

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

2019

A/B/C/D/

E/Q

D/R EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

2019

A/B/C/D/

E/Q

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

2019

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

E/Q

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

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

2019

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

E/Q

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

2019

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

E/Q

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

2019

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

E/Q

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

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

2019

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

E/Q

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

2019

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

E/Q

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

2019

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

E/Q

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

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

2019

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

E/Q

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

424000 Appropriations Reduced by Offsetting Collections or Receipts 

- Collected

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

E/Q

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

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

2019

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

E/Q

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

2019

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

E/Q

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

2019

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

E/Q

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

2019

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

E/Q

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

2019

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

E/Q

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

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

2019

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

E/Q

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-

2019

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

E/Q

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

Bulletin No. 2017-16

IV AT - 4

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

2019

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

E/Q

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

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

2019

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

E/Q

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

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

2019

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

E/Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

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

E/Q

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

426700 Other Actual "governmental-type" Collections From NonFederal Sources

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

2019

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

E/Q

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

426800 Interest Collected From Foreign Securities and Special 

Drawing Rights (SDR)

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

E/Q

EP U N U N

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

2019

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

E/Q

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

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

2019

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

E/Q

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-

2019

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

E/Q

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

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

2019

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

E/Q

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

2019

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

E/Q

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-

2019

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

E/Q

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

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

2019

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

E/Q

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

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

2019

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

E/Q

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

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

2019

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

E/Q

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

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

Bonds

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

E/Q

EC/EG/EM/EP/ER/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 P/X A/B/C/D/

E/Q

EG/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 1001/1992-

2019

A/B/C/D/

E/Q

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

432000 Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources

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

E/Q

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

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

E/Q

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

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

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

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

E/Q

ES/ET 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 A/B/C/D/

E/Q

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

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

E/Q

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

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

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

E/Q

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

Bulletin No. 2017-16

IV AT - 5

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

/P/S

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

E/Q

ATB/OTR/

SEQ

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

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

E/Q

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

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

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

/P/S

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

E/Q

ATB/OTR/

SEQ/XXX

EG/EP/ER/ES/ET/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/M B/P/X A/B/C/D/

E/Q

ATB/OTR/

SEQ

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

438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

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

E/Q

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

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

E/Q

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

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

E/Q

EG/EP/ER 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 A/B/C/D/

E/Q

ATB/OTR/

SEQ

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

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

/P/R/S

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

E/Q

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

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

E/Q

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

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

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

/P/R/S

D/M 1001/1992-

2019

A/B/C/D/

E/Q

EC/EG/EM/EP/ER/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 A/B/C/D/

E/Q

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

439700 Receipts and Appropriations Temporarily Precluded From 

Obligation

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

E/Q

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

439701 Unobligated Balances of Receipts and Appropriations 

Temporarily Precluded From Obligation

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

E/Q

ES/ET U N U N

439800 Offsetting Collections Temporarily Precluded From 

Obligation

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

E/Q

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

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 A/B/C/D/

E/Q

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

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

E/Q

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

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

E/Q

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

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

2019

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

E/Q

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

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

2019

A/B/C/D/

E/Q

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 1001/1992-

2019

A/B/C/D/

E/Q

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 1001/1992-

2019

A/B/C/D/

E/Q

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

2019

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

E/Q

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

462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund

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

E/Q

EG U N U N

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E 1001/1992-

2019

A/B/C/D/

E/Q

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

Bulletin No. 2017-16

IV AT - 6

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund

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

E/Q

D EG/EP E/U N U N

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

2019

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

E/Q

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

469000 Anticipated Resources - Programs Exempt From 

Apportionment

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

2019

A/B/C/D/

E/Q

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 1001/1992-

2019

A/B/C/D/

E/Q

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

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

2019

A/B/C/D/

E/Q

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 #### 1001/1992-

2019

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

E/Q

## 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-

2019

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

E/Q

## 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 1001/1992-

2019

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

E/Q

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

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

N B C E D/C 1001/1992-

2019

B/X A/B/C/D/

E/Q

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 1001/1992-

2019

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

E/Q

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-

2019

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

E/Q

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 #### 1001/1992-

2019

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

E/Q

## 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-

2019

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

E/Q

## 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 #### 1001/1992-

2019

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

E/Q

## 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-

2019

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

E/Q

## D/R BAL/

NEW

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

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

E/Q

## D/R BAL/

NEW

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

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

2019

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

E/Q

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 1001/1992-

2019

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

E/Q

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

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

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

2019

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

E/Q

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 #### 1001/1992-

2019

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

E/Q

## 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-

2019

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

E/Q

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

531000 Interest Revenue - Other N P C E D/C A/S E/T/X F/N ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/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 ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

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/EM/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/EM/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/EM/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/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

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

Bulletin No. 2017-16

IV AT - 7

DRAFT IRC Handout Dec. 5, 2017
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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

640000 Benefit Expense N P D E D/C F/N/Z ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

680000 Future Funded Expenses N P D E D/C F/N/Z ### /#### P/Q CF/DF/EC/EG/EM/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/EM/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/Z ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N P/Q CF/DF/EC/EG/EM/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 ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

711200 Gains on Disposition of Borrowings N P C E D/C D/E X F ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

718000 Unrealized Gains N P C E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

719000 Other Gains N P C E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/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/EM/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 ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

721200 Losses on Disposition of Borrowings N P D E D/C D/E T/X F ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

728000 Unrealized Losses N P D E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

729000 Other Losses N P D E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

729200 Other Losses from Impairment of Assets N P D E D/C D/E X N P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

730000 Extraordinary Items N P C E D/C X N P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

750000 Distribution of Income - Dividend N P D E D/C D/E T/X N/Z P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

760000 Changes in Actuarial Liability N P D E D/C N P/Q CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2017-16

IV AT - 8

DRAFT IRC Handout Dec. 5, 2017