Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Reporting T

11 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U1 331000 Cumulative Results of Operations B E/U2

2.22.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U2.12.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U2.32.3 740500

Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N E/U

3 

3.1 3.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U3.2 3.2 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U3.3 3.3 740500

Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E Z E/U

3.4 3.4 310500

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E G E/U

3.4 310800

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

Changes in accounting principles - federal (RC 29) /1Corrections of errors - federal (RC 29)Corrections of errors - years preceding the prior year - federal (RC 29)Prior period adjustment to unexpended appropriations - federal (RC 31)Non-federal prior-period adjustments:Corrections of errors - non-federalChanges in accounting principlesCorrections of errors - years preceding the prior year - non-federalFederal prior-period adjustments

Part 2SUPPLEMENTUSSGL Crosswalk - Reclassified Stmt. of Operations and Changes in Net Position

Net position, beginning of period

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
3.4 310900

Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles E G E/U

3.5 3.5 570500

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E G E/U

3.5 570800

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

3.5 570900

Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles E G E/U

3.6 3.6 320800 Appropriations Outstanding - Prior-Period Adjustments E F E/U3.7 3.7 570810 Appropriations - Expended - Prior-Period Adjustments E F E/U

45

5.15.1 580100 Tax Revenue Collected - Individual E N T E/U5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T E/U5.1 583100 Contra Revenue for Taxes - Individual E N T E/U5.1 589100 Tax Revenue Refunds - Individual E N T E/U5.25.2 580200 Tax Revenue Collected - Corporate E N T E/U5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T E/U5.2 583200 Contra Revenue for Taxes - Corporate E N T E/U5.2 589200 Tax Revenue Refunds - Corporate E N T E/U5.3

Non-federal non-exchange revenue:Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)Excise taxesPrior period adjustment to appropriations outstanding - federal (RC 31)Prior period adjustment to appropriations expended - federal (RC 32) - Footnote 1Net position, beginning of period - adjustedThis line is calculated.For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, 3.2, 3.4, 3.5, 3.6, and 3.7.For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, and 3.1 - 3.7.Prior period adjustment to expended appropriations - federal (RC 32)

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
5.3 580400 Tax Revenue Collected - Excise E N T E/U

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T E/U5.3 583400 Contra Revenue for Taxes - Excise E N T E/U5.3 589400 Tax Revenue Refunds - Excise E N T E/U5.45.4 580300 Tax Revenue Collected - Unemployment E N T E/U5.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T E/U5.4 583300 Contra Revenue for Taxes - Unemployment E N T E/U5.4 589300 Tax Revenue Refunds - Unemployment E N T E/U5.55.5 580600 Tax Revenue Collected - Customs E N T E/U5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T E/U5.5 583600 Contra Revenue for Taxes - Customs E N T E/U5.5 589600 Tax Revenue Refunds - Customs E N T E/U5.65.6 580500 Tax Revenue Collected - Estate and Gift E N T E/U5.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T E/U5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T E/U5.6 589500 Tax Revenue Refunds - Estate and Gift E N T E/U5.75.7 531000 Interest Revenue - Other E N E/T E/U5.7 531100 Interest Revenue - Investments E N T E/U5.7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T E/U5.7 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T E/U5.7 531800 Contra Revenue for Interest Revenue - Investments E N T E/U5.7 531900 Contra Revenue for Interest Revenue - Other E N T E/U5.7 532000 Penalties and Fines Revenue E N T E/U5.7 532400 Contra Revenue for Penalties and Fines E N T E/U5.7 540000 Funded Benefit Program Revenue E N T E/U5.7 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U5.7 560000 Donated Revenue - Financial Resources E N T E/U5.7 560900 Contra Revenue for Donations - Financial Resources E N T E/U5.7 561000 Donated Revenue - Non-Financial Resources E N T E/U5.7 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U5.7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E E/U5.7 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T E E/U

Customs duties

Estate and gift taxesOther taxes and receiptsUnemployment taxes

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
5.7 579500 Seigniorage E N E E/U 

5.7 580000 Tax Revenue Collected - Not Otherwise Classified E N T E/U5.7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T E/U5.7 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T E/U5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T E/U5.7 590000 Other Revenue E N T D/E E/U5.7 590900 Contra Revenue for Other Revenue E N T D/E E/U5.7 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U5.7 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U5.7 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U5.7 711000 Gains on Disposition of Assets - Other E N T D/E E/U5.7 711100 Gains on Disposition of Investments E N T D/E E/U5.7 718000 Unrealized Gains E N T D/E E/U5.7 719000 Other Gains E N T D/E E/U5.7 719090 Gains on International Monetary Fund Assets E T D/E U5.7 721000 Losses on Disposition of Assets - Other E N T D/E E/U5.7 721100 Losses on Disposition of Investments E N T D/E E/U5.7 728000 Unrealized Losses E N T D/E E/U5.7 729000 Other Losses E N T D/E E/U5.7 729090 Losses on International Monetary Fund Assets E T D/E U5.7 750000 Distribution of Income - Dividend E N T D/E E/U5.85.8 590000 Other Revenue E N E D/E E/U5.8 590900 Contra Revenue for Other Revenue E N E D/E E/U5.9

6

6.1 6.1 531100 Interest Revenue - Investments E F T E/U 6.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 6.1 711100 Gains on Disposition of Investments E F T D/E E/U 6.1 718000 Unrealized Gains E F T D/E E/U 6.1 721100 Losses on Disposition of Investments E F T D/E E/U 6.1 728000 Unrealized Losses E F T D/E E/U 

This line is calculated. Equals sum of lines 5.1 through 5.8.Federal non-exchange revenue:Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) /1

Miscellaneous earned revenues - Footnote 2Total non-federal non-exchange revenue

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
6.2 

6.2 531000 Interest Revenue - Other E F T E/U 6.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 6.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 6.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 6.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U6.3 6.3 540000 Funded Benefit Program Revenue E F T E/U 6.3 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 6.4 6.4 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U6.4 580100 Tax Revenue Collected - Individual E G T E/U6.4 580200 Tax Revenue Collected - Corporate E G T E/U6.4 580300 Tax Revenue Collected - Unemployment E G T E/U6.4 580400 Tax Revenue Collected - Excise E G T E/U6.4 580500 Tax Revenue Collected - Estate and Gift E G T E/U6.4 580600 Tax Revenue Collected - Customs E G T E/U6.4 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U6.4 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U6.4 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U6.4 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U6.4 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U6.4 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U6.4 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U6.4 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U6.4 583100 Contra Revenue for Taxes - Individual E G T E/U6.4 583200 Contra Revenue for Taxes - Corporate E G T E/U6.4 583300 Contra Revenue for Taxes - Unemployment E G T E/U6.4 583400 Contra Revenue for Taxes - Excise E G T E/U6.4 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U6.4 583600 Contra Revenue for Taxes - Customs E G T E/U6.4 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U6.4 589100 Tax Revenue Refunds - Individual E G T E/U6.4 589200 Tax Revenue Refunds - Corporate E G T E/U6.4 589300 Tax Revenue Refunds - Unemployment E G T E/U6.4 589400 Tax Revenue Refunds - Excise E G T E/U6.4 589500 Tax Revenue Refunds - Estate and Gift E G T E/U6.4 589600 Tax Revenue Refunds - Customs E G T E/U

Borrowings and other interest revenue (non-exchange) (RC 05) /1Benefit program revenue (non-exchange) (RC 26) /1Other taxes and receipts (RC 45) /1

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
6.5 

6.5 599800

Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government E F E/T E/U

6.6 6.6 599700

Financing Sources Transferred In From Custodial Statement Collections E F E/T E/U

6.7 6.7 599000 Collections for Others - Statement of Custodial Activity E F E/T D/E E/U6.7 599100 Accrued Collections for Others - Statement of Custodial Activity E F E/T D/E E/U6.7 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E F E E/U

6.7 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F E E/U

6.8 6.8 571300

Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency - Other Than the General Fund of the U.S. Government E F E/T E/U

6.9

7

7.1 7.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E/U7.1 310100 Unexpended Appropriations - Appropriations Received E G E/U7.1 310600 Unexpended Appropriations - Adjustments E G E/U7.2 7.2 310700 Unexpended Appropriations - Used - Accrued E G E/U7.2 310710 Unexpended Appropriations Used - Disbursed E G E/U7.3 

Total federal non-exchange revenueThis line is calculated. Equals sum of lines 6.1 through 6.8.Budgetary financing sources:Appropriations received as adjusted (rescissions and other adjustments) (RC 41) /1Appropriations used (RC 39)Appropriations expended (RC 38) /1Collections Transferred to a TAS Other Than the General Fund of the U.S. Government (RC 15)Collections transferred into a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 15)Accrual of Collections Yet to be Transferred to a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 16)Accruals for Entity amounts to be collected in a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 16)

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
7.3 570000 Expended Appropriations – Used - Accrued E G E/U

7.3 570010 Expended Appropriations - Disbursed E G E/U7.4 7.4 573500 Appropriated Dedicated Collections to be Transferred In E F E/U7.4 574000 Appropriated Dedicated Collections Transferred In E F E/U 7.5 7.5 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U7.5 574500 Appropriated Dedicated Collections Transferred Out E F E/U 7.6 7.6 310200 Unexpended Appropriations - Transfers-In E F E/U7.6 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F E/U7.7 7.7 310300 Unexpended Appropriations - Transfers-Out E F E/U7.7 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F E/U7.8 7.8 575000 Expenditure Financing Sources - Transfers-In E F E/U7.9 7.9 576000 Expenditure Financing Sources - Transfers-Out E F E/U

7.10 

7.10 575600

Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

7.11 7.11 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E/U

7.11 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

Expenditure transfers-out of financing sources (RC 09) /1Non-expenditure transfer-in of financing sources - capital transfers (RC 11)Non-expenditure transfers-out of financing sources - capital transfers (RC 11)Appropriation of unavailable special or trust fund receipts transfers-in (RC 07) /1Appropriation of unavailable special or trust fund receipts transfers-out (RC 07) /1Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) /1Non-expenditure transfers-out of unexpended appropriations and financing sources (RC 08) /1Expenditure transfers-in of financing sources (RC 09) /1

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
7.12 

7.12 591900 Revenue and Other Financing Sources - Cancellations E G E/U7.13 7.13 599000 Collections for Others - Statement of Custodial Activity E G E/T D E/U7.13 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E G D E/U

7.14 7.14 579000 Other Financing Sources E Z D E/U7.14 590000 Other Revenue E Z E/T D E/U7.14 590900 Contra Revenue for Other Revenue E Z E/T D E/U7.14 750000 Distribution of Income - Dividend E Z T D E/U7.15 7.15 309010 Appropriations Outstanding - Warrants to be Issued E F U7.15 320100 Appropriations Outstanding - Warrants Issued E F U7.15 320110 Appropriations Outstanding - Transfers E F U7.15 320600 Appropriations Outstanding - Adjustments E F U7.16 7.16 320700 Appropriations Outstanding – Used – Accrued EF U

7.16 320710 Appropriations Outstanding Used – Disbursed E F U7.17 7.17 570005 Appropriations Expended - Accrued EF U

7.17 570006 Appropriations Expended - Disbursed EF U

7.18 7.18 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U7.19 7.19 591910

Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. Government E F U

7.20

Trust fund warrants issued net of adjustments (RC 45)Cancellations of Revenue and Other Financing Sources - General Fund (RC 36)Total budgetary financing sourcesThis line is calculated. Equals sum of lines 7.1 through 7.19.Collections for others transferred to the General Fund of the U.S. Government (RC 44)Other budgetary financing sources (RC 29) /1, 8Warrants issued (RC 41)Appropriations outstanding - used (RC 39)General Fund of the U.S. Government financed appropriations - expended (RC 38) /1Revenue and Other Financing Sources - Cancellations (RC 36)

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
8

8.1 

8.1 572000 Financing Sources Transferred In Without Reimbursement E F E/U8.1 577500 Non-Budgetary Financing Sources Transferred In E F E/U8.2 8.2 573000 Financing Sources Transferred Out Without Reimbursement E F E/U8.2 577600 Non-Budgetary Financing Sources Transferred Out E F E/U8.3 8.3 578000 Imputed Financing Sources E F E/U8.4 8.4 599000 Collections for Others - Statement of Custodial Activity E G E/T E E/U 8.4 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E G E E/U 

8.5 8.5 599100 Accrued Collections for Others - Statement of Custodial Activity E G E/T E E/U 8.5 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G E E/U 

8.6 8.6 579001

Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

8.7 8.7 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U8.7 579000 Other Financing Sources E Z E E/U8.7 579010 Other General Fund Financing Sources E Z U8.7 590000 Other Revenue E Z T E E/U8.8 8.8 579010 Other General Fund Financing Sources E F U

Other non-budgetary financing sources for debt accruals/amortization (RC 

37) /1

Other non-budgetary financing sources (RC 29) /1, 9Other financing sources for the General Fund of the U.S. Government (RC 37) /1Transfers-out without reimbursement (RC 18) /1Imputed financing sources (RC 25) /1Non-entity collections transferred to the General Fund of the U.S. Government (RC 44)Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government (RC 48)Other financing sources:Transfers-in without reimbursement (RC 18) /1

Bulletin 2020-15 Reclassified Statement of Changes in Net Position 
8.9 

8.9 571000

Transfer in of Agency Unavailable Custodial and Non-Entity Collections E F U

8.10 8.10 571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government E F U

8.11

9

10

Total other financing sourcesThis line is calculated. Equals sum of lines 8.1 through 8.10Net cost of operations (+/-)Net position, end of periodThis line is calculated. Equals sum of lines 4, 5.9, 6.9, 7.20, 8.11, and 9.Transfer-in of entity's unavailable custodial and non-entity collections (RC 44)Accrual of entity's amounts to be collected (RC 48)

Bulletin 2020-15 Reclassified Statement of Changes in Net Position