Page 1 of 16

April 21, 2021 IRC Handout

New TCs Effective FY 2021

B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year 

unpaid delivered order was previously accrued.

Comment: Clearing from unpaid to paid. Also post USSGL TC B235. For a confirmed 

 disbursement schedule where an unpaid delivered order was previously accrued, see

 USSGL TC B110.

Budgetary Entry

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Unpaid

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Paid

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 101000 Fund Balance With Treasury

Justification: This TC is needed so that an agency does not have an abnormal balance in 

USSGL account 490200 when they have an upward adjustment of a prior-year unpaid 

 delivered order.
Page 2 of 16

April 21, 2021 IRC Handout

TC Modifications Effective FY 2021

A220 To record the financing sources transferred into a general or revolving fund expenditure 

account from a general fund receipt account.

Comment: Also post USSGL TC A122 if authority was previously anticipated and 

 apportioned or USSGL TC A123 if authority was previously anticipated in programs 

 exempt from apportionment.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

 Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426400 Actual Collections of Rent

Debit 426500 Actual Collections From Sale of Foreclosed Property

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

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

Justification: Update transaction code to remove USSGL accounts that no longer need to 

be included in the transaction code for these fund accounts.
Page 3 of 16

April 21, 2021 IRC Handout

A708 To record the collection of revenue earned in the performing agency for a reimbursable 

agreement without an advance that was previously anticipated. In this situation, the 

trading partner is another federal entity or a non-federal entity that is allowed by law to be 

treated as a federal entity.

Comment: Also post USSGL TC A122 if authority was previously anticipated and 

 apportioned. See federal and non-federal exceptions as defined in Office of Management 

 and Budget Circular No. A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from 

 Offsetting Collection with Obligations Scenario

Budgetary Entry

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

 Sources

Debit 425400 Reimbursements Earned - Collected From Non-Federal Sources

 Credit 421000 Anticipated Reimbursements

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

Justification: This TC does not apply to USSGL Account 425400. A cash advance is 

required for non-federal entities.
Page 4 of 16

April 21, 2021 IRC Handout

B110 To record a confirmed disbursement schedule where an unpaid delivered order was

previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry. See USSGL 

Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and 

Clearing Accounts.

Comment: Clearing from unpaid to paid. Also post USSGL TC B235. For a confirmed

 disbursement schedule where an upward adjustment of prior-year unpaid delivered 

 orders was previously accrued, see USSGL TC B115.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 101000 Fund Balance With Treasury

Justification: Modify TC so that entities realize they need to post TC B115 instead of 

 B110 if they have an upward adjustment of a prior-year unpaid delivered order.
Page 5 of 16

April 21, 2021 IRC Handout

E408 To record cost of goods sold.

Comment: To record sales proceeds, see USSGL TCs-A710, A714 and C186.

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

 Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

 Programs

 Credit 157200 Stockpile Materials Held for Resale

Justification: USSGL account 157200 should be added to TC E408.
Page 6 of 16

April 21, 2021 IRC Handout

New TCs Effective FY 2022

A115 To record anticipated reimbursements that will be used to substitute contract authority. 

Comment: This transaction only applies to DOD Working Capital Fund.

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 421100 Anticipated Reimbursements Used for Substitution of Contract Authority

Proprietary Entry

None

Justification: To provide DOD Working Capital Fund a mechanism to record anticipated 

reimbursements that will be used to substitute contract authority. This uses new USSGL 

account 421100 that was approved in December 2020.

A162 To record the reclassification of undelivered orders due to substitution of contract 

authority. 

Comment: This transaction only applies to DOD Working Capital Fund. Reverse this 

transaction to clear undelivered orders once the substitution amount is known.

Budgetary Entry

Debit 451000 Apportionment

 Credit 480100 Undelivered Orders – Obligations, Unpaid 

Proprietary Entry

None

Justification: To provide DOD Working Capital Fund a mechanism to record the 

reclassification of undelivered orders due to substitution of contract authority. 
Page 7 of 16

April 21, 2021 IRC Handout

A168 To record payments received from foreign partners to liquidate contract authority and to

recognize liability to fulfill Foreign Military Sales cases.

Comment: For the Foreign Military Sales Trust Fund (FMSTF) use only.

Budgetary Entry

413810 Appropriation to Liquidate Contract Authority – FMSTF

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

 101000 Fund Balance With Treasury

 232000 Other Deferred Revenue

Justification: To provide Foreign Military Sales Trust Fund (FMSTF) a mechanism to 

 record payments received from foreign partners to liquidate contract authority and to 

 recognize the liability.

A176 To record the substitution of contract authority by unfilled customer orders without 

advance. 

Comment: This transaction only applies to DOD Working Capital Fund. Also post 

USSGL TC A123.

Budgetary Entry

Debit 421100 Anticipated Reimbursements Used for Substitution of Contract Authority

 Credit 413200 Substitution of Contract Authority

Proprietary Entry

None

Justification: To provide DOD Working Capital Fund a mechanism to record the 

substitution of contract authority by unfilled customer orders. This uses new USSGL 

account 421100 that was approved in December 2020.
Page 8 of 16

April 21, 2021 IRC Handout

A182 To record the liquidation of contract authority by unfilled customer orders with advance.

Comment: This transaction only applies to DOD Working Capital Fund. Also post TC 

A123.

Budgetary Entry

Debit 421100 Anticipated Reimbursements Used for Substitution of Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

None

Justification: To provide DOD Working Capital Fund a mechanism to record the

liquidation of contract authority by unfilled customer orders with advance. This uses new 

USSGL account 421100 that was approved in December 2020.

F398 To close Transfers of Contract Authority – Allocation – Prior-Year Authority.

Budgetary Entry

Debit 413700 Transfers of Contract Authority – Allocation – Current-Year Authority 

 Credit 413712 Transfers of Contract Authority – Allocation – Prior-Year Authority

Proprietary Entry

None

Justification: To provide a mechanism to close USSGL account 413712 into USSGL 

 account 413700.

F399 To close Transfers of Contract Authority – Non-Allocation – Prior-Year Authority.

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation – Current-Year Authority

 Credit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year Authority

 

Proprietary Entry

None

 Justification: To provide a mechanism to close USSGL account 415312 into USSGL 

 account 415300.
Page 9 of 16

April 21, 2021 IRC Handout

TC Modifications Effective FY 2022

A161 To record the transfer-in of contract authority from one non-allocation trust fund account 

to another, prior to the actual transfer of liquidating authority and fund balance, based 

upon legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract 

Authority

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation – Current-Year 

 Authority

 Debit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year 

 Authority

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

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

Justification: To add proposed new USSGL account 415312.

A163 To record the transfer-out of contract authority from one non-allocation trust fund account 

to another, prior to the actual transfer of liquidating authority and fund balance, based 

upon legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract 

Authority Nonallocation Transfers

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Non-Allocation – Current-Year 

 Authority

 Credit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year

 Authority

 Proprietary Entry

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

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Justification: To add proposed new USSGL account 415312.
Page 10 of 16

April 21, 2021 IRC Handout

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may 

only be recorded by the Department of Transportation.

Comment: Refer to USSGL TC-A161 for the original contract authority transferred and 

receivable previously established.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract 

Authority-Nonallocation Transfers

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Non-Allocation – Current-Year 

 Authority

 Credit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year

 Authority

Proprietary Entry

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

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Justification: To add proposed new USSGL account 415312.

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may 

only be recorded by the Department of Transportation.

Comment: Refer to USSGL TC-A163 for the original contract authority transferred and 

payable previously established. 

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract 

Authority - Nonallocation Transfers

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation – Current-Year 

 Authority

 Debit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year

 Authority

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

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

Justification: To add proposed new USSGL account 415312.
Page 11 of 16

April 21, 2021 IRC Handout

A177 To record the transfer-in of contract authority from a parent account to a recipient account 

based upon an approved letter. The non-expenditure allocation transfer of funds has not 

yet been accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers 

of Contract Authority

Budgetary Entry

Debit 413700 Transfers of Contract Authority – Allocation – Current-Year Authority

 Debit 413712 Transfers of Contract Authority – Allocation – Prior-Year Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

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

Justification: To add proposed new USSGL account 413712.

A179 To record the transfer-out of contract authority from a parent account to a recipient 

account based upon an approved letter. The non-expenditure allocation transfer of funds 

has not yet been accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers 

of Contract Authority

Budgetary Entry

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413700 Transfers of Contract Authority – Allocation - Current-Year Authority

 Credit 413712 Transfers of Contract Authority – Allocation – Prior-Year

 Authority

Proprietary Entry

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

 Credit 215000 Payable for Transfers of Currently Invested Balances

Justification: To add proposed new USSGL account 413712.
Page 12 of 16

April 21, 2021 IRC Handout

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the 

Federal Financing Bank that were not previously anticipated. For example, this 

transaction includes repayments of principal, repayments due to modifications of credit 

reform loans, and repayments of capitalized loan interest from non-credit reform loans.

Comment: Also post USSGL TC-B135 if a gain results from an early repayment for non-

 credit reform loans. Also post USSGL TC-B137 if a loss results from an early repayment 

 for non-credit reform loans. See USSGL TC-B131 for principal repayments with a gain or 

 loss as a result of FFB early repayments, or modifications of credit reform loans. If 

 posting TC-B404, record a debit to USSGL account 461000.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From 

 Treasury With Capitalized Interest

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash –

 Current-Year Authority

 Credit 414202 Actual Repayment of Definite Borrowing Authority Converted to 

 Cash - Prior-Year Balances

 Credit 414203 Actual Repayment of Indefinite Borrowing Authority Converted to

 Cash – Prior-Year Balances

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury

Justification: To add proposed USSGL accounts 414202 and 414203.
Page 13 of 16

April 21, 2021 IRC Handout

C109 To record the receipt of previously anticipated collections. 

 Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC- 

 A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if 

 authority was previously anticipated in programs exempt from apportionment. See USSGL 

 TCs-A710, A712, A714, and C186 for reimbursable agreement transactions. See USSGL

 TC-C156 for the collection of interest receivable from securities held by a nonfiduciary 

 deposit fund. Fiduciary deposit funds would not record a budgetary entry. See TCs C453 

 and C457 for daily inflation or deflation of Treasury Inflation Protected Securities. 

 Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

 Budgetary Entry 

 Debit 426000 Actual Collections of Governmental-Type Fees 

 Debit 426100 Actual Collections of Business-Type Fees 

 Debit 426200 Actual Collections of Loan Principal 

 Debit 426300 Actual Collections of Loan Interest 

 Debit 426400 Actual Collections of Rent 

 Debit 426500 Actual Collections From Sale of Foreclosed Property 

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

 Debit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

 Debit 426800 Interest Collected From Foreign Securities and Special Drawing Rights

 (SDR)

 Debit 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business 

 Type Fees

 Debit 427300 Interest Collected From Treasury 

 Debit 427600 Actual Collections From Financing Fund 

 Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

Credit 406000 Anticipated Collections From Non-Federal Sources 

Credit 407000 Anticipated Collections From Federal Sources 

 Proprietary Entry 

 Debit 101000 Fund Balance With Treasury 

Credit 131000 Accounts Receivable 

Credit 132000 Funded Employment Benefit Contributions Receivable 

Credit 134000 Interest Receivable - Not Otherwise Classified 

Credit 134100 Interest Receivable - Loans 

Credit 134200 Interest Receivable - Investments 

Credit 134300 Interest Receivable - Taxes 

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 

Credit 137300 Administrative Fees Receivable - Taxes 

Credit 139900 Allowance for Subsidy 

Credit 155100 Foreclosed Property 
Page 14 of 16

April 21, 2021 IRC Handout

Credit 510000 Revenue From Goods Sold 

Credit 520000 Revenue From Services Provided 

Credit 531000 Interest Revenue - Other 

Credit 531100 Interest Revenue - Investments 

Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Credit 532000 Penalties and Fines Revenue 

Credit 532500 Administrative Fees Revenue 

Credit 540000 Funded Benefit Program Revenue 

Credit 550000 Insurance and Guarantee Premium Revenue 

Credit 575000 Expenditure Financing Sources - Transfers-In

Credit 590000 Other Revenue 

Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

Justification: Added proposed new USSGL account 426900 to TC C109. 

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn

 funds. 

 Budgetary Entry 

 Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out 

 Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn 

 Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash 

 Debit 414201 Modification Adjustment Transfer of Borrowing Authority Converted to 

 Cash 

 Debit 414202 Actual Repayment of Definite Borrowing Authority Converted to Cash

 – Prior-Year Balances

 Debit 414203 Actual Repayment of Indefinite Borrowing Authority Converted to

 Cash – Prior-Year Balances

 Debit 414600 Actual Repayments of Debt, Current-Year Authority 

 Debit 414700 Actual Repayments of Debt, Prior-Year Balances 

 Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

 Current-Year Authority 

 Debit 415200 Actual Capital Transfers to the General Fund of the U.S. Government, 

 Prior-Year Balances 

 Debit 415900 Repayment of Repayable Advances - Current-Year Authority 

 Debit 415901 Repayment of Repayable Advances - Prior-Year Balances 

 Debit 419700 Balance Transfers-Out - Expired to Expired 

 Debit 420100 Total Actual Resources - Collected 

 Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables 

 Debit 435400 Appropriation Withdrawn 

 Debit 435500 Cancellation of Appropriation From Unavailable Receipts 

 Debit 435600 Cancellation of Appropriation From Invested Balances 

 Debit 437000 Offset to Appropriation Realized for Redemption of Treasury Securities 

 Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

 Budget Authority 

 Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-
Page 15 of 16

April 21, 2021 IRC Handout

 Year Balances 

 Debit 439000 Reappropriations - Transfers-Out 

 Debit 439100 Adjustments to Indefinite Appropriations 

 Debit 439200 Permanent Reduction - New Budget Authority 

 Debit 439300 Permanent Reduction - Prior-Year Balances 

Credit 411100 Debt Liquidation Appropriations 

Credit 411200 Liquidation of Deficiency - Appropriations 

Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts 

Credit 411400 Appropriated Receipts Derived From Available Trust or Special Fund

Receipts 

Credit 411500 Loan Subsidy Appropriation 

Credit 411600 Debt Forgiveness Appropriation 

Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment 

Credit 411700 Loan Administrative Expense Appropriation 

Credit 411800 Reestimated Loan Subsidy Appropriation 

Credit 411900 Other Appropriations Realized 

Credit 411910 Indefinite Appropriation - Upward Adjustments 

Credit 412500 Loan Modification Adjustment Transfer Appropriation 

Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In 

Credit 413800 Appropriation to Liquidate Contract Authority 

Credit 414800 Resources Realized From Borrowing Authority 

Credit 415000 Reappropriations - Transfers-In 

Credit 416700 Allocations of Realized Authority - Transferred From Invested Balances 

Credit 417000 Transfers - Current-Year Authority 

Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred

Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts 

Credit 417600 Allocation Transfers of Prior-Year Balances 

Credit 419000 Transfers - Prior-Year Balances 

Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations 

Credit 419200 Balance Transfers - Unexpired to Expired 

Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose 

Credit 419500 Transfer of Obligated Balances 

Credit 419600 Balance Transfers-In - Expired to Expired 

Credit 420100 Total Actual Resources - Collected 

Credit 421200 Liquidation of Deficiency - Offsetting Collections 

Credit 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources 

Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid 

Credit 425400 Reimbursements Earned - Collected From Non-Federal Sources 

Credit 425500 Expenditure Transfers from Trust Funds - Collected 

Credit 426000 Actual Collections of Governmental-Type Fees 

Credit 426100 Actual Collections of Business-Type Fees 
Page 16 of 16

April 21, 2021 IRC Handout

Credit 426200 Actual Collections of Loan Principal 

Credit 426300 Actual Collections of Loan Interest 

Credit 426400 Actual Collections of Rent 

Credit 426500 Actual Collections From Sale of Foreclosed Property 

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

Credit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

Credit 426800 Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

Credit 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business

Type Fees

Credit 427100 Actual Program Fund Subsidy Collected 

Credit 427300 Interest Collected From Treasury 

Credit 427500 Actual Collections From Liquidating Fund 

Credit 427600 Actual Collections From Financing Fund 

Credit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds 

Proprietary Entry 

None

Justification: Added proposed new USSGL accounts 414202, 414203, and 426900.