Page 1 of 7 IRC Handout 12/1/2021 

Modifications to Add Criminal Restitution USSGLs 

1) C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial 

footnote that is collected by an agency to be deposited directly into a General Fund Receipt Account. In 

addition, to record administrative fees earned for administering a nonfiduciary deposit fund. 

Comment: Also post USSGL TC-C404. For amounts deposited into a General Fund Receipt Account but 

not reported on the Statement of Custodial Activity or on the custodial footnote, see USSGL TC-C420. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at year-end. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 131000 Accounts Receivable 

Debit 132500 Taxes Receivable 

Debit 134000 Interest Receivable - Not Otherwise Classified 

Debit 134100 Interest Receivable - Loans 

Debit 134200 Interest Receivable - Investments 

Debit 134300 Interest Receivable - Taxes 

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified 

Debit 136100 Penalties and Fines Receivable - Loans 

Debit 136300 Penalties and Fines Receivable - Taxes 

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified 

Debit 137100 Administrative Fees Receivable - Loans 

Debit 137300 Administrative Fees Receivable – Taxes 

Debit 137400 Criminal Restitution Receivable 

2) D306 To record a prior-period adjustment that reduces the value of a prior-year asset. 

Proprietary Entry 

Debit 131900 Allowance for Loss on Accounts Receivable 

Debit 132900 Allowance for Loss on Taxes Receivable 

Debit 135900 Allowance for Loss on Loans Receivable 

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans 

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified 

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes 

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans 

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified 

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes 

Debit 137900 Allowance for Loss on Criminal Restitution Receivables 

 Credit 131000 Accounts Receivable 

 Credit 132500 Taxes Receivable 

 Credit 135000 Loans Receivable 

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified 

 Credit 136100 Penalties and Fines Receivable - Loans 

 Credit 136300 Penalties and Fines Receivable - Taxes 

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified 

 Credit 137100 Administrative Fees Receivable - Loans 
Page 2 of 7 IRC Handout 12/1/2021 

 Credit 137300 Administrative Fees Receivable - Taxes 

 Credit 137400 Criminal Restitution Receivable 

3) D310 To record a prior-period adjustment that increases the value of a prior-year asset. 

Proprietary Entry 

Debit 131000 Accounts Receivable 

Debit 132500 Taxes Receivable 

Debit 135000 Loans Receivable 

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified 

Debit 136100 Penalties and Fines Receivable - Loans 

Debit 136300 Penalties and Fines Receivable - Taxes 

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified 

Debit 137100 Administrative Fees Receivable - Loans 

Debit 137300 Administrative Fees Receivable - Taxes 

Debit 137400 Criminal Restitution Receivable 

 Credit 131900 Allowance for Loss on Accounts Receivable 

 Credit 132900 Allowance for Loss on Taxes Receivable 

 Credit 135900 Allowance for Loss on Loans Receivable 

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans 

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified 

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes 

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans 

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified 

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes 

 Credit 137900 Allowance for Loss on Criminal Restitution Receivables 

Modifications to enhance Forfeited Property Transaction Codes 

4) B432 To record the fair market value of real and intangible forfeited property and real and tangible 

personal property acquired through forfeiture proceedings.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and 

Related Property" 

Comment: To record the valuation allowance for estimated liens/claims, see E418. When recording the 

forfeiture of seized monetary instruments, instead use TC D554.

Budgetary Entry 

None 

Proprietary Entry 

Debit 154100 Forfeited Property Held for Sale 

 Credit 232000 Other Deferred Revenue 

5) B434 To record an unclaimed and abandoned items/merchandise at market value when that has met the 

statutory and/or regulatory requirements for forfeiture have been met.
Page 3 of 7 IRC Handout 12/1/2021 

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and 

Related Property" 

Budgetary Entry 

None 

Proprietary Entry 

Debit 154100 Forfeited Property Held for Sale 

 Credit 232000 Other Deferred Revenue 

6) E418 To record in the valuation allowance account the estimated amount of liens and/or payments to 

third-party claimants against forfeited property.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and 

Related Property" 

Comment: To record an adjustment for actual loss of forfeited property, see TC D430. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 610000 Operating Expenses/Program Costs 

 Credit 154900 Forfeited Property - Allowance 

Modifications to Streamline Stockpile Material Sale Transaction Codes 

7) C630 To record the sale of stockpile materials authorized to be sold. The sale may result in a gain or a 

loss. 

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and 

Related Property" 

Budgetary Entry 

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

 Credit 445000 Unapportioned Authority 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

Debit 650000 Cost of Goods Sold 

Debit 721000 Losses on Disposition of Assets - Other 

 Credit 157200 Stockpile Materials Held for Sale 

 Credit 590000 Other Revenues 

 Credit 711000 Gains on Disposition of Assets – Other 

8) C632 To record stockpile materials sold at a gain. 

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and 

Related Property" 
Page 4 of 7 IRC Handout 12/1/2021 

Budgetary Entry 

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

 Credit 445000 Unapportioned Authority 

 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 157200 Stockpile Materials Held for Sale 

 Credit 711000 Gains on Disposition of Assets - Other 

9) C634 To record stockpile materials sold at a loss. 

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and 

Related Property" 

Budgetary Entry 

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

 Credit 445000 Unapportioned Authority 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

Debit 721000 Losses on Disposition of Assets - Other 

 Credit 157200 Stockpile Materials Held for Sale 

Modification to Correct Offset to Purchases of Assets 

10) B438 To record capital lease liability. 

Comment: If capital lease is with a non-federal entity, the agency must have sufficient budgetary resources 

up front to cover the present value of the lease payments discounted using Treasury interest rates. Also post 

USSGL TC B134 if funded by a direct appropriation. Also post USSGL TCs G120 or G122 to track 

purchases. 

Budgetary Entry 

Debit 480100 Undelivered Orders - Obligations, Unpaid 

 Credit 490100 Delivered Orders - Obligations, Unpaid 

Proprietary Entry 

Debit 181000 Assets Under Capital Lease 

 Credit 294000 Capital Lease Liability 

Modification of Closing Entries to Cumulative Results of Operations 

11) F336 To record the closing of revenue, expense, and other financing source accounts to cumulative 

results of operations. 

Budgetary Entry 

None 
Page 5 of 7 IRC Handout 12/1/2021 

Proprietary Entry 

Debit 331000 Cumulative Results of Operations 

Debit 510000 Revenue From Goods Sold 

Debit 520000 Revenue From Services Provided 

Debit 531000 Interest Revenue - Other 

Debit 531100 Interest Revenue - Investments 

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Debit 531300 Interest Revenue - Subsidy Amortization 

Debit 531400 Dividend Income Accounted for Under the Provisions of the FCRA 

Debit 532000 Penalties and Fines Revenue 

Debit 532500 Administrative Fees Revenue 

Debit 540000 Funded Benefit Program Revenue 

Debit 540500 Unfunded FECA Benefit Revenue 

Debit 550000 Insurance and Guarantee Premium Revenue 

Debit 560000 Donated Revenue - Financial Resources 

Debit 561000 Donated Revenue - Non-Financial Resources 

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents 

Debit 565000 Forfeiture Revenue - Forfeitures of Property 

Debit 660000 Applied Overhead 

Debit 661000 Cost Capitalization Offset 

Debit 680000 Future Funded Expenses 

Debit 690000 Non-Production Costs 

 Credit 331000 Cumulative Results of Operations 

 Credit 510900 Contra Revenue for Goods Sold 

 Credit 520900 Contra Revenue for Services Provided 

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the FCRA 

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable 

 Credit 531800 Contra Revenue for Interest Revenue - Investments 

 Credit 531900 Contra Revenue for Interest Revenue - Other 

 Credit 532400 Contra Revenue for Penalties and Fines 

 Credit 532900 Contra Revenue for Administrative Fees 

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue 

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue 

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue 

 Credit 560900 Contra Revenue for Donations - Financial Resources 

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources 

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents 

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property 

 Credit 660000 Applied Overhead 

 Credit 661000 Cost Capitalization Offset 

 Credit 680000 Future Funded Expenses 

 Credit 690000 Non-Production Costs 
Page 6 of 7 IRC Handout 12/1/2021 

Modification to Add Direct Appropriation Details 

12) A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if 

directed by public law) relating to non-exchange and exchange transactions. 

Comment: Use USSGL account 576000 for non-exchange expenditure transfers. If funded by a direct 

appropriation, also post USSGL TC B234.

Reference: USSGL implementation guidance; Trust Fund Guide 

Budgetary Entry 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 490200 Delivered Orders - Obligations, Paid 

Proprietary Entry 

Debit 576000 Expenditure Financing Sources - Transfers-Out 

Debit 610000 Operating Expenses/Program Costs 

 Credit 101000 Fund Balance With Treasury 

Modification for updated FASAB Guidance 

13) E402 To record the imputed costs and related imputed financing sources. 

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other 

Financing Sources", and SFFAS No. 55, “Amending Inter-entity Cost Provisions”

Budgetary Entry 

None 

Proprietary Entry 

Debit 673000 Imputed Costs 

Credit 578000 Imputed Financing Sources 

Deletions Resulting From the (Proposed) Deletion of USSGL 439503 (Effective FY 2022) 

14) D625 To record anticipated unobligated balances of definite contract authority in non-revolving trust 

funds temporarily unavailable pursuant to obligation limitations on all budgetary resources of contract 

authority. 

Budgetary Entry 

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

 Credit 439503 Authority Unavailable for Obligation Pursuant to Public Law - Temporary – Anticipated 

 Prior-Year Authority 

Proprietary Entry 

None 
Page 7 of 7 IRC Handout 12/1/2021 

15) F397 To close anticipated authority for obligation pursuant to public law - temporary - prior-year 

authority. 

Budgetary Entry 

Debit 439503 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Anticipated PriorYear Authority 

 Credit 449000 Anticipated Resources - Unapportioned Authority 

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Proprietary Entry 

None 

Addition of Transfers for USSGL account 417400 (Effective FY 2022)

16) A417 To record in the transferring agency the transfer-out of current-year borrowing authority converted 

to cash previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from borrowing authority converted to cash. 

Budgetary Entry 

Debit 416000 Anticipated Transfers - Current-Year Authority 

 Credit 417400 Transfers - Current-Year Borrowing Authority Converted to Cash 

Proprietary Entry 

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

 Credit 101000 Fund Balance With Treasury

17) A418 To record in the receiving agency the transfer-in of current-year borrowing authority converted to 

cash previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from borrowing authority converted to cash. 

Budgetary Entry 

Debit 417400 Transfers - Current-Year Borrowing Authority Converted to Cash 

 Credit 416000 Anticipated Transfers - Current-Year Authority 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In – Other