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 BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

411910 Indefinite Appropriation - Upward Adjustments N B D E D/C D/E/F/

P

D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

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

413100 Current-Year Indefinite Contract Authority N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

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

417400 Transfers - Current-Year Borrowing Authority Converted to 

Cash

N B D E D/C X D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

421000 Anticipated Reimbursements Y B D E D/C D/M 1001/1992-

2024

1 or 3 

character 

OMB 

approved 

value

R 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 D/M 1001/1992-

2024

1 or 3 

character 

OMB 

approved 

value

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-

2024

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R 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-

2024

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R 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-

2024

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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 S D/M 1001/1992-

2024

E/F/N ### #### B/X 1 or 3 

character 

OMB 

approved 

value

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

423300 Reimbursements Earned - Receivable - Transferred N B D E D/C D/M 1001/1992-

2024

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

Fiscal Year 2023 Reporting

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

Section IV

Bulletin No. 2022-16 Draft August 2022 IRC Meeting Handout
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 BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2023 Reporting

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

Section IV

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

2024

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2024

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R 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-

2024

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R 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-

2024

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R 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 SourcesN B D E D/C D/M 1001/1992-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

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

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2022-16 Draft August 2022 IRC Meeting Handout
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 BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2023 Reporting

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

Section IV

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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-

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

D 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 1 or 3 

character 

OMB 

approved 

value

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

439401 Daily Inflation/Deflation Compensation Adjustment - 

Unavailable

N B C B/E D/C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D EP/ES/ET E/F/U N U N

439402 Daily Inflation/Deflation Compensation Adjustment - 

Previously Unavailable

N B D B/E D/C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D EP/ES/ET E/F/U N U N

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

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

/P/R/S

D/M 1001/1992-

2024

1 or 3 

character 

OMB 

approved 

value

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

439701 Appropriations Temporarily Precluded From Obligation - 

Realized Prior-Year Authority

N B C E D/C P D/M P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2022-16 Draft August 2022 IRC Meeting Handout
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 BOC Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

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

Fiscal Year 2023 Reporting

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

Section IV

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

2024

B/P/X 1 or 3 

character 

OMB 

approved 

value

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

Bulletin No. 2022-16 Draft August 2022 IRC Meeting Handout