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USSGL Transaction Codes A195, C109, C143, C146, C422, D404, & D406 

Transaction Code Modifications for the Addition of Criminal Restitution USSGLs 

1) A195 To record the collection of revenue for non-revolving trust and special funds that were previously 

accrued. 

Comment: See USSGL TC C422 or TC C418 for accrual entry, and USSGL TC A186 (if not accrued.) 

Budgetary Entry 

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts 

 Credit 439400 Receipts Unavailable for Obligation Upon Collection 

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts 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 137400 Criminal Restitution Receivable 

2) 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. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts 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 137400 Criminal Restitution Receivable 

3) C143 To record the collection of receivables of custodial revenue from a non-federal source that is 

deposited to a miscellaneous receipt account. 

Comment: If a collection is reported on the Statement of Custodial Activity or the custodial footnote, also 

post USSGL TCs D584 and D586 (if related to tax revenue); If a collection is not reported on the Statement 

of Custodial Activity nor on the custodial footnote, also post USSGL TC D585; If a collection was not 

previously accrued, see USSGL TCs C141 or C147. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts Receivable 

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified 
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 Credit 136100 Penalties and Fines Receivable - Loans 

 Credit 136300 Penalties and Fines Receivable – Taxes 

 Credit 137400 Criminal Restitution Receivable

4) C146 To record the collection of previously accrued receivables in a General Fund Receipt Account. 

Comment: Also post D585. For collection of custodial receivables in a General Fund Receipt Account, see 

USSGL TC C-143. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts 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 137400 Criminal Restitution Receivable 

5) C422 To record accrued revenue from federal or non-federal sources for non-revolving trust funds and 

special funds. 

Comment: These are not budgetary resources until collected. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts 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 137400 Criminal Restitution Receivable 

6) D404 To record the estimated allowance for bad debts related to non-credit-reform receivables.

Comment: This transaction should be used when a realization of revenue is not probable due to credit losses, 

see paragraph 40, SFFAS 7. For losses other than credit losses, see TC D402. 

Proprietary Entry 

Debit 672000 Bad Debt Expense 

 Credit 131900 Allowance for Loss on Accounts Receivable 

 Credit 132900 Allowance for Loss on Taxes Receivable 

 Credit 134500 Allowance for Loss on Interest Receivable - Loans 

 Credit 134600 Allowance for Loss on Interest Receivable - Investments 

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified 

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes 

 Credit 135900 Allowance for Loss on Loans Receivable 

 Debit 137900 Allowance for Loss on Criminal Restitution Receivable 

7) D406 To record the write-off of penalties and fines receivable. 

Proprietary Entry 
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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 137900 Allowance for Loss on Criminal Restitution 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 137400 Criminal Restitution Receivable