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IRC Handout April 20, 2022

Proposed Budgetary Account Updates and Additions

FY 22 Definition Revisions:

Account Title: Anticipated Reimbursements

Account Number: 421000

Normal Balance: Debit

Definition: This account is used to record the estimate of reimbursements expected to be 

earned during the current fiscal year, based on customer orders or services 

received or provided. Although the normal balance for this account is debit, it is acceptable for 

this account to have a credit balance.

Justification: To clearly state that USSGL account 421000 can be used with either a debit or 

credit balance.

Account Title: Anticipated Reimbursements Used for Substitution or Liquidation of Contract 

Authority

Account Number: 421100

Normal Balance: Credit

Definition: This account is used for estimating the amount of spending authority from offsetting 

collections represented by unfilled customer orders with or without advances or accounts 

receivable used to replace obligated contract authority as a budgetary resource during the current 

fiscal year subject to Office of Management and Budget apportionment that will be used for 

substitution of contract authority. This USSGL account can only be used by the Department of 

Defense Working Capital Fund.

Justification: To clarify that USSGL account 421100 can be used with or without advances.

Account Title: Anticipated Resources - Unapportioned Authority

Account Number: 449000

Normal Balance: Credit

Definition: This account is used for the amount of anticipated unobligated budgetary resources 

not yet apportioned. These funds are not available for obligation. Although the normal balance 

for this account is credit, it is acceptable for this account to have a debit balance.

Justification: To clearly state that USSGL account 449000 can be used with either a debit or 

credit balance.
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IRC Handout April 20, 2022

Account Title: Apportionments - Anticipated Resources - Programs Subject to Apportionment

Account Number: 459000

Normal Balance: Credit

Definition: This account is used to record anticipated amounts apportioned for the current or 

subsequent periods, for programs subject to apportionment. These amounts are unavailable for 

obligation. Although the normal balance for this account is credit, it is acceptable for this 

account to have a debit balance.

Justification: To clearly state that USSGL account 459000 can be used with either a debit or 

credit balance.

Account Title: Anticipated Resources - Programs Exempt From Apportionment

Account Number: 469000

Normal Balance: Credit

Definition: This account is used to record anticipated amounts in programs exempt from 

apportionment. Although the normal balance for this account is credit, it is acceptable for this 

account to have a debit balance.

Justification: To clearly state that USSGL account 469000 can be used with either a debit or 

credit balance.
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IRC Handout April 20, 2022

FY 23 Proposed New USSGL Accounts:

Account Title: Anticipated Adjustments to Unobligated Balances of Indefinite Contract 

Authority Withdrawn

Account Number: 403500

Normal Balance: Credit

Definition: This account is used to estimate the amount of unfunded indefinite contract authority 

withdrawn due to recoveries of prior-year obligations. 

Justification: To anticipate contract authority withdrawn associated with recoveries of prior year 

undelivered orders unpaid (recoveries.)

Account Title: Other Actual Collections – Intergovernmental Cooperation Act Non-Federal Pay 

for Services

Account Number: 427000

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year from nonfederal sources for pay for service activities. These collections result from business-type 

transactions involving the Intergovernmental Cooperation Act of 1968. Payment received for 

providing services shall be deposited to the credit of the principal appropriation from which the 

cost of providing the services has been paid or will be charged.

Justification: To create an account for direct offsetting collections that may be credited to any 

non-financing fund type.