Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2015-XX DRAFT VI RBS - 1 IRC Handouts 8-6-15

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

3.5 02

3.5 134000

Interest Receivable - Not Otherwise Classified

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T

E/U 8

3.5 134100

Interest Receivable - Loans

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.6

04

3.6 134000

Interest Receivable - Not Otherwise Classified

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T

E/U 8

3.6 134100

Interest Receivable - Loans

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.63.7 17

3.63.7 135000

Loans Receivable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT

E/U 8

3.63.7 135100 Capitalized Loan Interest Receivable - NonCredit ReformE F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT

E/U 8

3.63.7 136100

Penalties and Fines Receivable - Loans

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.63.7 137100

Administrative Fees Receivable - Loans

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.73.8 27

3.73.8 133000 Receivable for Transfers of Currently Invested 

Balances

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.73.8 133500

Expenditure Transfers Receivable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.83.9 21

3.83.9 132000 Funded Employment Benefit Contributions 

Receivable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.83.9 132100 Unfunded FECA Benefit Contributions 

Receivable

E F EG U 8

3.93.10 23

3.93.10 141000

Advances and Prepayments

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

3.103.11 29

3.103.11 132500

Taxes Receivable

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

Other Assets (Without Reciprocals) (RC 29)/1

Interest Receivable - Investments (RC 02)/1 

Loans Receivable (RC 17)/1

Transfers Receivable (RC 27)/1

Benefit Program Contributions Receivable (RC 21)/1

Advances to Others and Prepayments (RC 23)/1

USSGL Crosswalk - Relcassified Balance Sheet

Interest Receivable - Loans and Not Otherwise Classified 

(RC 04)/1 
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2015-XX DRAFT VI RBS - 2 IRC Handouts 8-6-15

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Relcassified Balance Sheet

3.103.11 134200

Interest Receivable - Investments

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

3.103.11 137300

Administrative Fees Receivable - Taxes

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

3.103.11 161000 Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 2

3.103.11 161100 Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 2

3.103.11 161200 Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 2

3.103.11 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 2

3.113.12

46

3.113.12 198000 Asset for Agency's Custodial and Non-Entity 

Liabilities

E F GA U

3.123.13 30

3.123.13 192100

Receivable From Appropriations

E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/U

T

E/U

3.123.13 199000

Other Assets

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

3.123.13 199000 Other Assets E F GA E/U

3.133.14

4

6.3

7.4 02

7.4 214000 Accrued Interest Payable - Not Otherwise 

Classified

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

7.4 214100

Accrued Interest Payable - Loans

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

Total Assets

Asset for Agency's Custodial and Non-Entity Liabilities (RC 

46)/1

Other Assets (RC 30)/1

Total Federal Assets

This line is calculated. Equals sum of lines 3.1 through 

3.123.13.

Federal Employee and Veterans Benefits Payable

Interest Payable - Debt (RC 02)/1 

This line is calculated. Equals sum of lines 2.10 and 3.133.14.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2015-XX DRAFT VI RBS - 3 IRC Handouts 8-6-15

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Relcassified Balance Sheet

7.5

04

7.5 214000 Accrued Interest Payable - Not Otherwise 

Classified

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

7.5 214100

Accrued Interest Payable - Loans

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

7.57.6 17

7.57.6 251000 Principal Payable to the Bureau of the Fiscal 

Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.57.6 251100 Capitalized Loan Interest Payable - Non-Credit 

Reform

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.57.6 252000

Principal Payable to the Federal Financing Bank

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.57.6 259000

Other Debt

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.67.7 27

7.67.7 215000 Payable for Transfers of Currently Invested 

Balances

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

7.67.7 215500

Expenditure Transfers Payable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

7.77.8 21

7.77.8 221300 Employer Contributions and Payroll Taxes 

Payable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.77.8 221500 Other Post Employment Benefits Due and 

Payable

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.77.8 222500

Unfunded FECA Liability

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.77.8 229000

Other Unfunded Employment Related Liability

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.87.9 23

7.87.9 231000

Liability for Advances and Prepayments

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U 8

7.97.10

46

7.97.10 298000

Custodial Liability

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT

E/U

Benefit Program Contributions Payable (RC 21)/1

Advances from Others and Deferred Credits (RC 23)/1

Liability to the General Fund for Custodial and Other NonEntity Assets (RC 46)/1

Loans Payable (RC 17)/1

Transfers Payable (RC 27)/1

Interest Payable - Loans and Not Otherwise Classified (RC 

04)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2015-XX DRAFT VI RBS - 4 IRC Handouts 8-6-15

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Relcassified Balance Sheet

7.97.10 298500 Liability for Non-Entity Assets Not Reported on 

the Statement of Custodial Activity

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT

E/U

7.107.11 29

7.11 214000 Accrued Interest Payable - Not Otherwise 

Classified

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.107.11 221300 Employer Contributions and Payroll Taxes 

Payable

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.107.11 222500

Unfunded FECA Liability

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.107.11 229000

Other Unfunded Employment Related Liability

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.107.11 240000 Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.107.11 241000 Liability for Clearing Accounts E Z CF E/U

7.107.11 298000

Custodial Liability

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT

E/U

7.107.11 299000 Other Liabilities Without Related Budgetary 

Obligations

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT

E/U

7.117.12 40

7.117.12 201000 Liability for Fund Balance With Treasury E F GA U

7.127.13 30

7.127.13 259000

Other Debt

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E/U

7.127.13 299000 Other Liabilities Without Related Budgetary 

Obligations

E F GA E/U

7.127.13 299000 Other Liabilities Without Related Budgetary 

Obligations

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/

US/UT

E/U

7.137.14

8

Total Federal Liabilities

This line is calculated. Equals sum of lines 7.1 through 

7.127.13.

Total Liabilities

This line is calculated. Equals sum of lines 6.10 and 7.137.14.

Other Liabilities (Without Reciprocals) (RC 29)/1

Liability for Fund Balance with Treasury (RC 40)/1

Other Liabilities (RC 30)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2015-XX DRAFT VI RBS - 5 IRC Handouts 8-6-15

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Relcassified Balance Sheet

9.1 633000

Other Interest Expenses

E F/G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

E

9.2 633000

Other Interest Expenses

E F/G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT

U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

Bulletin No. 2015-XX DRAFT VI RBS - 6

IRC Handouts 8-6-15

Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume I, Part 2, Chapter 

4700, Agency Reporting Requirements for the Financial Report of the United States 

Government, Appendix 7.

2. Related to Government Account Series securities purchased using deposit funds.

3. FASAB recognizes amounts returned to Puerto Rico and the Virgin Islands as nonFederal 

custodial liabilities as referenced in SFFAS No. 7, paragraph 289.

4. Does not include derivative assets.

5. Related to investments in derivative assets.

6. Includes non-derivative liabilities.

7. Related to derivative liabilities.

8. Exclude General Fund (Trading Partner code 9900) activity in this account.

9. Report only General Fund (Trading Partner code 9900) activity associated with this 

account. With the implementation of GTAS (http://fms.treas.gov/gtas/index.html), there will 

be a new Federal/NonFederal attribute domain value "G" for the General Fund.