Part 2

SUPPLEMENT

Line No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info. Description of Activities

29

29 219100 Liability for Employer Benefits and Claims Incurred but Not Reported E N E/U

29 221000 Accrued Funded Payroll and Leave E N E/U Salaries, wages, and funded annual/sick leave

29 221300 Employer Contributions and Payroll Taxes Payable E N E/U Employer portion of payroll taxes and benefit contributions

29 221500 Other Post Employment Benefits Due and Payable E N E/U

29 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U

29 221700 Benefit Premiums Payable to Carriers E N E/U Health insurance employment benefits due to benefit carriers

29 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N E/U

29 222000 Unfunded Leave E N E/U Unpaid employee leave earned; funded by future years' budgetary resources. 

29 229000 Other Unfunded Employment Related Liability E N E/U Unpaid employment-related liabilities (unemployment); funded by future years' budgetary 

29 261000 Actuarial Pension Liability E N E/U

29 262000 Actuarial Health Insurance Liability E N E/U

29 263000 Actuarial Life Insurance Liability E N E/U

29 265000 Actuarial FECA Liability E N E/U

29 269000 Other Actuarial Liabilities E N E/U

30

30 219100 Liability for Employer Benefits and Claims Incurred but Not Reported E N E/U Claims or benefits on behalf of employees and/or veterans

30 221500 Other Post Employment Benefits Due and Payable E N E/U Post-employment benefits due to former or inactive employees/beneficiaries

30 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U Pension benefits due from administering federal agencies to employees/beneficiaries

30 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N E/U Life insurance benefits due from administering plans to eligible beneficiaries

30 261000 Actuarial Pension Liability E N E/U Actuarial present value of future retirement benefits (SFFAS 5, Par. 71)

30 262000 Actuarial Health Insurance Liability E N E/U Actuarial present value of future health insurance benefits (SFFAS 5, Par. 79 & 88)

30 263000 Actuarial Life Insurance Liability E N E/U Expected present value of future outflows to/for life insurance policyholders (SFFAS 51, 

30 265000 Actuarial FECA Liability E N E/U Actuarial present value of FECA benefits (SFFAS 5, Pars. 95-96)

30 269000 Other Actuarial Liabilities E N E/U Actuarial present value of future benefits not classified (VA burial & Compensation)

37

37 201000 Liability for Fund Balance With Treasury E N U

37 213000 Contract Holdbacks E N E/U

37 214010 Unfunded Accrued Interest Payable E E/U

37 219000 Other Liabilities With Related Budgetary Obligations E N E/U

37 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks E N E

37 219300 Allocation of Special Drawing Rights (SDRs) E N E

37 221000 Accrued Funded Payroll and Leave E N E/U

37 221100 Withholdings Payable E N E/U

37 233000 Unearned Lessor Revenue E E/U

37 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections E N E/U

37 241000 Liability for Clearing Accounts E N E/U

37 259000 Other Debt E N E/U

37 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E N E/U

37 291000 Prior Liens Outstanding on Acquired Collateral E N E/U

37 292000 Contingent Liabilities E N E/U

37 293000 Lessee Lease Liability E E/U

37 293010 Unfunded Lessee Lease Liability E E/U

37 294000 Capital Lease Liability E N E/U

37 298000 Custodial Liability E N E/U 2

37 299000 Other Liabilities Without Related Budgetary Obligations E N E/U

Section V

Fiscal Year 2024 Reporting

USSGL Crosswalk - Balance Sheet

Federal employee and veteran benefits payable* (Note 15) Federal employee salary, leave, and benefits 

Veterans, pensions, and post employment-related benefits* (Note 15)

Other liabilities (Notes 18, 19, and 20)

Balance Sheet FEVBP Changes IRC Handout 02/15/2023