Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 1 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

101000 Fund Balance With Treasury N A D B/E D/C G ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

109000 Fund Balance With Treasury Under a Continuing Resolution N P D E D/C G ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

110100 General Fund Operating Cash N P D B/E D/C N GA/MR U N U N

110300 Restricted Operating Cash N P D B/E D/C N GA/MR U N U N

110900 Checks Outstanding N P C B/E D/C N GA/MR U N U N

111000 Undeposited Collections N P D B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

112000 Imprest Funds N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

112500 U.S. Debit Card Funds N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

113000 Funds Held Outside of Treasury - Budgetary N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

113500 Funds Held Outside of Treasury - Non-Budgetary N P D B/E D/C N DF E/F/U N U/E X/K/N

114500

Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account N P D B/E D/C N GA/MR U N U N

119000 Other Cash N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

119300 International Monetary Fund Assets - Reserve Position N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

119305 International Monetary Fund - Letter of Credit N P C B/E D/C EG U N U N

119306

International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment N P D B/E D/C EG U N U N

119307 International Monetary Fund - Dollar Deposits with the IMF N P C B/E D/C EG U N U N

119309 International Monetary Fund - Currency Holdings N P D B/E D/C EG U N U N

119333 International Monetary Fund - Reserve Position N P D B/E D/C EG U N U N

119400

Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

119500 Other Monetary Assets N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

120000 Foreign Currency N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N EP E N U N

120900 Uninvested Foreign Currency N A D B/E D/C N EP E N U N

125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N GA U N U N

131000 Accounts Receivable N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

132000 Funded Employment Benefit Contributions Receivable N P D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N ### /#### EG U D/G/N U N

132500 Taxes Receivable N P D B/E D/C A/S N/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 2 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

133000 Receivable for Transfers of Currently Invested Balances N P D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

133500 Expenditure Transfers Receivable N P D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134000 Interest Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

134100 Interest Receivable - Loans N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134300 Interest Receivable - Taxes N P D B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134400 Interest Receivable on Special Drawing Rights N P D B/E D/C A N EP E N U N

134500 Allowance for Loss on Interest Receivable - Loans N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134600 Allowance for Loss on Interest Receivable - Investments N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134700

Allowance for Loss on Interest Receivable - Not Otherwise 

Classified N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

134800 Allowance for Loss on Interest Receivable - Taxes N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

135000 Loans Receivable N P D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135900 Allowance for Loss on Loans Receivable N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

136000 Penalties and Fines Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

136300 Penalties and Fines Receivable - Taxes N P D B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

136500 Allowance for Loss on Penalties and Fines Receivable - Loans N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

136700

Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

137000 Administrative Fees Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 3 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

137300 Administrative Fees Receivable - Taxes N P D B/E D/C A/S N/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

137500 Allowance for Loss on Administrative Fees Receivable - Loans N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

137700

Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

137800 Allowance for Loss on Administrative Fees Receivable - Taxes N P C B/E D/C A/S N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

138000 Loans Receivable - Troubled Assets Relief Program N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

138100 Interest Receivable - Loans - Troubled Assets Relief Program N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

138400 Interest Receivable - Foreign Currency Denominated Assets N P D B/E D/C A N EP E N U N

138500

Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

139900 Allowance for Subsidy N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

141000 Advances and Prepayments N P D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

151100 Operating Materials and Supplies Held for Use N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

151200 Operating Materials and Supplies Held in Reserve for Future Use N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

151300

Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

151900 Operating Materials and Supplies - Allowance N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

152100 Inventory Purchased for Resale N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

152200 Inventory Held in Reserve for Future Sale N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

152300 Inventory Held for Repair N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

152500 Inventory - Raw Materials N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 4 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

152600 Inventory - Work-in-Process N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

152700 Inventory - Finished Goods N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

152900 Inventory - Allowance N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

153100 Seized Monetary Instruments N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

153200 Seized Cash Deposited N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

154100 Forfeited Property Held for Sale N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

154200 Forfeited Property Held for Donation or Use N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

154900 Forfeited Property - Allowance N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

155100 Foreclosed Property N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

155900 Foreclosed Property - Allowance N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

156100

Commodities Held Under Price Support and Stabilization Support 

Programs N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

156900 Commodities - Allowance N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

157100 Stockpile Materials Held in Reserve N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

157200 Stockpile Materials Held for Sale N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

159100 Other Related Property N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

159900 Other Related Property - Allowance N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

161000

Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service N A D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

161100

Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service N A C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

161200

Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service N A D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

161300

Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service N A D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

161800 Market Adjustment - Investments N A D B/E D/C E/F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities N A D B/E D/C E/F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 5 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

162100

Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities N A C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

162200

Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities N A D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

162300

Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities N A D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service N A D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service N A C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service N A D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

164200

Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act N A C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

164400

Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

164500

Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act N A C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

164600

Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act N A C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

164700

Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

165000 Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

165100

Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

165200

Common Stock Warrants in Federal Government Sponsored 

Enterprise N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

165300

Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise N A D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U X/K/N

167000 Foreign Investments N A D B/E D/C N EP E N U N

167100 Discount on Foreign Investments N A C B/E D/C N EP E N U N

167200 Premium on Foreign Investments N A D B/E D/C N EP E N U N

167900 Foreign Exchange Rate Revalue Adjustments - Investments N A D B/E D/C N EP E N U N

169000 Other Investments N P D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

171100 Land and Land Rights N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

171200 Improvements to Land N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

171900 Accumulated Depreciation on Improvements to Land N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 6 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

172000 Construction-in-Progress N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

173000 Buildings, Improvements, and Renovations N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

173900

Accumulated Depreciation on Buildings, Improvements, and 

Renovations N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

174000 Other Structures and Facilities N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

174900 Accumulated Depreciation on Other Structures and Facilities N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

175000 Equipment N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

175900 Accumulated Depreciation on Equipment N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

181000 Assets Under Capital Lease N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

181900 Accumulated Depreciation on Assets Under Capital Lease N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

182000 Leasehold Improvements N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

182900 Accumulated Amortization on Leasehold Improvements N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

183000 Internal-Use Software N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

183200 Internal-Use Software in Development N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

184000 Other Natural Resources N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

184900 Allowance for Depletion N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

189000 Other General Property, Plant, and Equipment N P D B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

189900

Accumulated Depreciation on Other General Property, Plant, and 

Equipment N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

192100 Receivable From Appropriations N P D B/E D/C A/S G ### ####

CF/EC/EG/EM/EP/E

R/ES/ET/GA/TR/UG/

US/UT E/F/U D/G/N U/E X/N

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

192500 Capital Transfers Receivable N P D B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

198000 Asset for Agency's Custodial and Non-Entity Liabilities N P D B/E D/C F ### /#### GA U N U N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 7 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

199000 Other Assets N P D B/E D/C F/G/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

199500

General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed N P D B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/U D/G/N U/E X/K/N

199900 Central Accounting Control Account N P D B/E D/C GA/MR U N U N

201000 Liability for Fund Balance With Treasury N P C B/E D/C F/N ### /#### GA U N U N

211000 Accounts Payable N P C B/E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/N

211200 Accounts Payable for Federal Government Sponsored Enterprise N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

212000 Disbursements in Transit N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

213000 Contract Holdbacks N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/G/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

214100 Accrued Interest Payable - Loans N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

214200 Accrued Interest Payable - Debt N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

215500 Expenditure Transfers Payable N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

216000 Entitlement Benefits Due and Payable N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

217000 Subsidy Payable to the Financing Account N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

218000 Loan Guarantee Liability N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

219000 Other Liabilities With Related Budgetary Obligations N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

219100 Employee Health Care Liability Incurred but Not Reported N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

219200

Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks N P C B/E D/C N EP E N U N

219300 Allocation of Special Drawing Rights (SDRs) N P C B/E D/C N EP E N U N

221000 Accrued Funded Payroll and Leave N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

221100 Withholdings Payable N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 8 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

221700 Benefit Premiums Payable to Carriers N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

221800 Life Insurance Benefits Due and Payable to Beneficiaries N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

222000 Unfunded Leave N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

222500 Unfunded FECA Liability N P C B/E D/C F/Z ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

231000 Liability for Advances and Prepayments N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

232000 Other Deferred Revenue N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

240000

Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections N P C B/E D/C N/Z

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

241000 Liability for Clearing Accounts N P C B/E D/C N/Z CF E/F/U D/G/N U/E X/N

251000 Principal Payable to the Bureau of the Fiscal Service N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

251100 Capitalized Loan Interest Payable - Non-Credit Reform N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

253000

Securities Issued by Federal Agencies Under General and Special 

Financing Authority N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

253100

Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority N P D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

253200

Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

253300

Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

253400

Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority N P D B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

254000 Participation Certificates N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

259000 Other Debt N P C B/E D/C F/G/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

261000 Actuarial Pension Liability N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

262000 Actuarial Health Insurance Liability N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 9 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

263000 Actuarial Life Insurance Liability N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

265000 Actuarial FECA Liability N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

269000 Other Actuarial Liabilities N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

292000 Contingent Liabilities N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

292200 Contingent Liabilities - Federal Government Sponsored Enterprise N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

292300 Contingent Liability for Capital Transfers N P C B/E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

294000 Capital Lease Liability N P C B/E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N ### /####

EC/EG/EM/EP/ER/E

S/ET/GA/TR E/F/U D/G/N U/E/C X/K/N

297000 Liability for Capital Transfers N P C B/E D/C A/S F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

298000 Custodial Liability N P C B/E D/C S G/N/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/N

298500

Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity N P C B/E D/C A G/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/N

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C F/G/N/Z ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/N

299500 Estimated Cleanup Cost Liability N P C B/E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

310000 Unexpended Appropriations - Cumulative N P C B/E D/C

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310100 Unexpended Appropriations - Appropriations Received N P C E D/C G ### ####

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/N

310200 Unexpended Appropriations - Transfers-In N P C E D/C F ### /####

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310300 Unexpended Appropriations - Transfers-Out N P D E D/C F ### /####

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310500

Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year N P D E D/C Z

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310600 Unexpended Appropriations - Adjustments N P D E D/C G ### ####

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310700 Unexpended Appropriations - Used N P D E D/C G ### ####

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors N P D E D/C Z

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles N P D E D/C Z

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 10 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

320000 Appropriations Outstanding - Cumulative N P D B/E D/C GA U N U N

320100 Appropriations Outstanding - Warrants Issued N P D E D/C F ### /#### GA U N U N

320600 Appropriations Outstanding - Adjustments N P C E D/C F ### /#### GA U N U N

320700 Appropriations Outstanding - Used N P C E D/C F ### /#### GA U N U N

331000 Cumulative Results of Operations N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

340000 Fiduciary Net Assets N P C B/E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/TR/UG/

US/UT F D/G/N U/E X/K/N

341000 Contributions to Fiduciary Net Assets N P C E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/TR/UG/

US/UT F D/G/N U/E X/K/N

342000 Withdrawals or Distributions of Fiduciary Net Assets N P D E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/TR/UG/

US/UT F D/G/N U/E X/K/N

403200 Estimated Indefinite Contract Authority Y B D E D/C D/M EG/EP/ER/ET E/F/U N U X/K/N

403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M EG/EP/ER/ET E/F/U N U X/K/N

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

404700

Anticipated Transfers to the General Fund of the Treasury - CurrentYear Authority Y B C E D/C B/P/S D/M 1001/1992-2017EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

404800

Anticipated Transfers to the General Fund of the Treasury - PriorYear Balances Y B C E D/C 1001/1992-2017EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

405000

Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts Y B C E C EG/ES/ET E/F/U N U N

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C A/B/E D/M 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

407000 Anticipated Collections From Federal Sources Y B D E D/C A/B/E D/M 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

408100

Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred N B C E D/C

B/C/D/P

/R/S D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

408200

Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred N B C E D/C

B/C/D/P

/R/S D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C

B/C/D/P

/R/S D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M B/P/X EG/EP/ER E/F/U N U/E X/K/N

411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M B/P/X EG/EP/ER E/F/U N U/E X/K/N

411300

Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts N B D E D/C D/P D/M B/P/X SEQ/XXX ES/ET E/F/U N U/E X/K/N

411400

Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts N B D E D/C D/P D/M B/P/X ES/ET E/F/U N U/E X/K/N

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X EG E/F/U N U/E X/K/N

411600 Debt Forgiveness Appropriation N B D E D/C P D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X EG E/F/U N U/E X/K/N

411800 Reestimated Loan Subsidy Appropriation N B D E D/C B/P/X EG E/F/U N U/E X/K/N

411900 Other Appropriations Realized N B D E D/C D/E/F/P D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET E/F/U N U/E X/K/N

411990 Other Appropriations Realized - International Monetary Fund N B D E D/C P B/P/X EG U N U N

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

412100

Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation N B D E D/C P/S D/M P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

412200

Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities N B D B/E D/C M B/P/X EG E/F/U N U X/K/N

412300

Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction N B D E D/C B/P/S D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

412400

Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation N B C E D/C D/M B/P/X EG/ES/ET E/F/U N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 11 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-2017 B/P/X EG/EP/ER E/F/U D/G/N U/E X/K/N

412600 Amounts Appropriated From Specific Invested TAFS - Receivable N B D B/E D/C B/P D/M F ### #### B/P/X SEQ/XXX ES/ET E/F/U N U/E X/K/N

412700 Amounts Appropriated From Specific Invested TAFS - Payable N B C B/E D/C D/M F ### #### B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In N B D E D/C B/P D/M F ### #### B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412900

Amounts Appropriated From Specific Invested TAFS - TransfersOut N B C E D/C B/P D/M F ### #### B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

413000 Appropriation To Liquidate Contract Authority Withdrawn N B C E D/C B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U X/K/N

413100 Current-Year Contract Authority Realized N B D E D/C D/M P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

413200 Substitution of Contract Authority N B C E D/C S P/X ER E/F/U N U X/K/N

413300 Decreases to Indefinite Contract Authority N B C E D/C D/M P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

413400 Contract Authority Withdrawn N B C E D/C P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

413600 Contract Authority To Be Liquidated by Trust Funds N B C B/E D/C D/M P/X ET E/F/U N U X/K/N

413700 Transfers of Contract Authority - Allocation N B D B/E D/C D/M F ### #### B/P/X ET E/F/U N U X/K/N

413800 Appropriation To Liquidate Contract Authority N B D E D/C D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

413900 Contract Authority Carried Forward N B D B/E D/C EG/EP/ER/ES/ET E/F/U N U X/K/N

414000 Substitution of Borrowing Authority N B C E D/C P/S D/M F/P/T P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U X/K/N

414100 Current-Year Borrowing Authority Realized N B D E D/C D/M F/P/T 1001/1992-2017 P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

414200 Actual Repayment of Borrowing Authority Converted to Cash N B C E D/C 1001/1992-2017 X EG/EP/ER/TR E/F/U D/G/N U X/K/N

414300 Current-Year Decreases to Indefinite Borrowing Authority Realized N B C E D/C D/M F/P/T 1001/1992-2017 P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

414400 Borrowing Authority Withdrawn N B C E D/C F/P/T 1001/1992-2017 P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

414500 Borrowing Authority Converted to Cash N B C E D/C F/P/T 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

414800 Resources Realized From Borrowing Authority N B D E D/C F/P/T 1001/1992-2017 B/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C F/P/T 1001/1992-2017 EG/EP/ER/ET E/F/U D/G/N U X/K/N

415000 Reappropriations - Transfers-In N B D E D/C D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

415100

Actual Capital Transfers to the General Fund of the Treasury, 

Current-Year Authority N B C E D/C P/S D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

415200

Actual Capital Transfers to the General Fund of the Treasury, PriorYear Balances N B C E D/C 1001/1992-2017 B/P/XEC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

415300 Transfers of Contract Authority - Nonallocation N B D B/E D/C F ### #### B/P/X BAL/NEW ET E/F/U N U X/K/N

415400

Appropriation To Liquidate Contract Authority - Nonallocation - 

Transferred N B D E D/C B/P/X ET E/F/U N U X/K/N

415500

Appropriation To Liquidate Contract Authority - Allocation - 

Transferred N B D E D/C B/P/X ET E N U X/K/N

415700

Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation N B D E D/C C/P P/X EG/ES/ET E/F/U N U X/K/N

415800

Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation N B D E D/C D/M P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P/S D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

416500 Allocations of Authority - Anticipated From Invested Balances Y B D E D/C D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

416600

Allocations of Realized Authority - To Be Transferred From Invested 

Balances N B D B/E D/C D/M F ### #### B/P/X EG/EP/ES/ET E/F/U N U X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 12 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

416700

Allocations of Realized Authority - Transferred From Invested 

Balances N B D E D/C D/M F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

416800

Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction N B D E D/C D/M F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

417000 Transfers - Current-Year Authority N B D E D/C D/P/S D/M F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

417100 Nonallocation Transfers of Invested Balances - Receivable N B D B/E D/C D/M F ### #### B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Nonallocation Transfers of Invested Balances - Payable N B C B/E D/C D/M F ### #### B/P/X SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Nonallocation Transfers of Invested Balances - Transferred N B D E D/C D/M F ### #### B/P/X SEQ/XXX EG/EP/ES/ET E/F/U N U/E X/K/N

417500

Allocation Transfers of Current-Year Authority for Noninvested 

Accounts N B D E D/C P/S D/M F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

417590

Allocation Transfers of Current-Year Authority for Noninvested 

Accounts - International Monetary Fund N B D E D/C P/S F ### #### B/P/X EG U N U N

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

417690

Allocation Transfers of Prior-Year Balances - International Monetary 

Fund N B D E D/C P/S F ### #### B/P/X EG U N U N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

418300

Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose Y B D E D/C P/R/S D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

419000 Transfers - Prior-Year Balances N B D E D/C P/S F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

419100

Balance Transfers - Extension of Availability Other Than 

Reappropriations N B D E D/C P/S F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

419300

Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose N B D E D/C P/S D/M F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

419500 Transfer of Obligated Balances N B D E D/C 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/N

419600 Balance Transfers-In - Expired to Expired N B D E D P/S B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N E K/N

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N E K/N

419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C F ### #### B/P/X ET E/F/U N U/E X/K/N

420100 Total Actual Resources - Collected N B D B/E D/C 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

420190 Total Actual Resources - Collected - International Monetary Fund N B D B/E D/C EG U N U N

421000 Anticipated Reimbursements and Other Income Y B D E D/C A/B/E D/M 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C A/B/E D/M 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 E/F B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 E/F/N B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-2017 E/F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/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 D/M 1001/1992-2017 E/F/N B/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

423200

Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred N B D E D/C D/M 1001/1992-2017 F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

423300

Reimbursements and Other Income Earned - Receivable - 

Transferred N B D E D/C D/M 1001/1992-2017 E/F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-2017 F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

424000

Appropriations Reduced by Offsetting Collections or Receipts - 

Collected N B C E C EG/ES/ET E/F/U N U N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 13 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

425100 Reimbursements and Other Income Earned - Receivable N B D B/E D/C D/M 1001/1992-2017 E/F B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

425200 Reimbursements and Other Income Earned - Collected N B D E D/C D/M 1001/1992-2017 E/F/N B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 E/F/N B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

426600 Other Actual Business-Type Collections From Non-Federal Sources N B D E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

426700

Other Actual "governmental-type" Collections From Non-Federal 

Sources N B D E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-2017 B/P/X EG/EP/ER/TR E/F/U D/G/N U X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

427700 Other Actual Collections - Federal N B D E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

428700 Other Federal Receivables N B D B/E D/C D/M 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/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

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

429500 Adjustments to the Exchange Stabilization Fund N B D B/E D/C B/P/X EG/EP E/F/U N U X/K/N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C A/B/E 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

432000

Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources N B D E D/C P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

435000 Canceled Authority N B C E D/C D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

435100 Partial or Early Cancellation of Authority N B C E D/C D/M N B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

435500 Cancellation of Appropriation From Unavailable Receipts N B C E D/C D/M B/P/X ES/ET E/F/U N U/E X/K/N

435600 Cancellation of Appropriation From Invested Balances N B C E D/C D/M B/P/X ES/ET E/F/U N U/E X/K/N

435700

Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds N B C E D/C D/M P/X ES/ET E/F/U N U/E X/K/N

436000 Appropriation Purpose Fulfilled - Balance Not Available N B C B/E C P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U N

437000

Offset to Appropriation Realized for Redemption of Treasury 

Securities N B C E D/C B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

438200 Temporary Reduction - New Budget Authority N B C E D/C

B/C/D/P

/S D/M F/P/T P/X

ATB/OTR/

SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438300 Temporary Reduction - Prior-Year Balances N B C E D/C P/S D/M P/X OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 14 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

438400 Temporary Reduction/Cancellation Returned by Appropriation N B C B/E D/C

B/C/D/P

/S D/M F/P/T P/X

ATB/OTR/

SEQ/XXX EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438700

Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority N B C E D/C D/M B/P/X

ATB/OTR/

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

438800

Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances N B C E D/C D/M B/P/X OTR/SEQ ES/ET E/F/U N U/E X/K/N

439000 Reappropriations - Transfers-Out N B C E D/C D/M B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N E K/N

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M B/P/X EG/EP/ER E/F/U N U/E X/K/N

439190

Adjustments to Indefinite Appropriations - International Monetary 

Fund N B C E D/C EG U N U N

439200 Permanent Reduction - New Budget Authority N B C E D/C

B/C/D/P

/R/S D/M F/P/T B/P/X

ATB/OTR/

SEQ

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

439300 Permanent Reduction - Prior-Year Balances N B C E D/C

B/C/D/P

/R/S D/M F/P/T B/P/X OTR/SEQ

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

439400 Receipts Unavailable for Obligation Upon Collection N B C B/E D/C D/M B/P/X ES/ET E/F/U N U X/K/N

439500

Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary N B C E D/C

B/C/D/P

/R/S D/M 1001/1992-2017

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

439600

Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection N B C E D/C B/P/X ES/ET E/F/U N U X/K/N

439700

Receipts and Appropriations Temporarily Precluded From 

Obligation N B C B/E D/C B/C/P D/M B/P/X EG/EP/ES/ET E/F/U N U/E X/K/N

439701

Unobligated Balances of Receipts and Appropriations Temporarily 

Precluded From Obligation N B C E D/C X ES/ET U N U N

439800 Offsetting Collections Temporarily Precluded From Obligation N B C B/E D/C S D/M B/P/X EG/EP/ER E/F/U N U/E X/K/N

439900

Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation N B C E D/C B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U/E X/K/N

442000 Unapportioned Authority - Pending Rescission N B C E D/C D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U X/K/N

443000 Unapportioned Authority - OMB Deferral N B C E D/C D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U N U X/K/N

445000 Unapportioned Authority N B C B/E D/C 1001/1992-2017 B/P/X D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

451000 Apportionments N B C E D/C A/S 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

459000

Apportionments - Anticipated Resources - Programs Subject to 

Apportionment Y B C E D/C A/S 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S 1001/1992-2017 B/P/X D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

462090

Unobligated Funds Exempt From Apportionment - International 

Monetary Fund N B C B/E D/C EG U N U N

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

463500

Funds Not Available - Adjustments to the Exchange Stabilization 

Fund N B C B/E D/C E D EG/EP E/U N U N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E 1001/1992-2017 B/P/X D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N E K/N

469000 Anticipated Resources - Programs Exempt From Apportionment Y B C E D/C A/S 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

472000 Commitments - Programs Exempt From Apportionment N B C E D/C A/S 1001/1992-2017 D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U X/K/N

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1001/1992-2017 B/P/X ## D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1001/1992-2017 B/P/X ## D/R BAL/NEW

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C 1001/1992-2017 F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced N B C E D/C 1001/1992-2017 B/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 15 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

487100

Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries N B D E D/C 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

487200

Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected N B D E D/C D/M 1001/1992-2017 F/N B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

488100

Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid N B C E D/C A/B/E #### 1001/1992-2017 B/P/X ## D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

488200

Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced N B C E D/C A/B/E #### D/M 1001/1992-2017 B/P/X ## D/R BAL

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1001/1992-2017 B/P/X ## D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-2017 B/P/X ## D/R BAL/NEW

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M B/P/X ## D/R BAL/NEW EG/ER E/F/U N U X/K/N

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C 1001/1992-2017 F ### #### B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

497100

Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries N B D E D/C 1001/1992-2017 B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

497200

Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected N B D E D/C D/M 1001/1992-2017 E/F/N B/P/X

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

498100

Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid N B C E D/C A/B/E #### 1001/1992-2017 B/P/X ## D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

498200

Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid N B C E D/C A/B/E #### D/M 1001/1992-2017 B/P/X ## D/R

EC/EG/EM/EP/ER/E

S/ET/TR E/F/U D/G/N U/E X/K/N

510000 Revenue From Goods Sold N P C E D/C X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

510900 Contra Revenue for Goods Sold N P D E D/C X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

520000 Revenue From Services Provided N P C E D/C X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

520900 Contra Revenue for Services Provided N P D E D/C X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531000 Interest Revenue - Other N P C E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531200 Interest Revenue - Loans Receivable/Uninvested Funds N P C E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531300 Interest Revenue - Subsidy Amortization N P C E D/C X N P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531400

Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act N P C E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act N P D E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531700 Contra Revenue for Interest Revenue - Loans Receivable N P D E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

532000 Penalties and Fines Revenue N P C E D/C A/S T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 16 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

532500 Administrative Fees Revenue N P C E D/C A/S X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

540000 Funded Benefit Program Revenue N P C E D/C T/X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N ### /#### EG U D/G/N U N

540600 Contra Revenue for Unfunded FECA Benefit Revenue N P D E D/C X F/N ### /#### EG U D/G/N U N

540900 Contra Revenue for Funded Benefit Program Revenue N P D E D/C T/X F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

550000 Insurance and Guarantee Premium Revenue N P C E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

550900 Contra Revenue for Insurance and Guarantee Premium Revenue N P D E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

560000 Donated Revenue - Financial Resources N P C E D/C A/S T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

560900 Contra Revenue for Donations - Financial Resources N P D E D/C A/S T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

561000 Donated Revenue - Nonfinancial Resources N P C E D/C T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

561900 Contra Donated Revenue - Nonfinancial Resources N P D E D/C T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

564000 Forfeiture Revenue - Cash and Cash Equivalents N P C E D/C D A T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents N P D E D/C D A T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

570000 Expended Appropriations N P C E D/C G ### ####

CF/EC/EG/EM/EP/E

R/ES/ET/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

570005 Appropriations - Expended N P D E D/C F ### #### GA U N U N

570500

Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year N P C E D/C Z

CF/EC/EG/EM/EP/E

R/ES/ET/TR/UG/US/

UT E/F/U D/G/N U/E X/K/N

570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors N P C E D/C Z

CF/DF/EC/EG/EM/E

P/ER/ES/ET/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles N P C E D/C Z

CF/DF/EC/EG/EM/E

P/ER/ES/ET/TR/UG/

US/UT E/F/U D/G/N U/E X/K/N

571000

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections N P C E D/C F ### /#### GA U N U N

571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity N P C E D/C F ### /#### GA U N U N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 17 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

572000 Financing Sources Transferred In Without Reimbursement N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

573000 Financing Sources Transferred Out Without Reimbursement N P D E D/C F/Z ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

575000 Expenditure Financing Sources - Transfers-In N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

575500 Nonexpenditure Financing Sources - Transfers-In - Other N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

576000 Expenditure Financing Sources - Transfers-Out N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

576500 Nonexpenditure Financing Sources - Transfers-Out - Other N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

576600

Nonexpenditure Financing Sources - Transfers-Out - Capital 

Transfers N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

577500 Nonbudgetary Financing Sources Transferred In N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577600 Nonbudgetary Financing Sources Transferred Out N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

577700 Authority Transfer Control In N P C E D/C GA U N U N

577800 Authority Transfer Control Out N P D E D/C GA U N U N

578000 Imputed Financing Sources N P C E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

579000 Other Financing Sources N P C E D/C D/E G/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization N P C E D/C G ### #### EG U N U/E N

579010 Other General Fund Financing Sources N P D E D/C F/Z ### #### GA U N U N

579100 Adjustment to Financing Sources - Credit Reform N P D E D/C E G/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

579200 Financing Sources To Be Transferred Out - Contingent Liability N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

579500 Seigniorage N P C E D/C E N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/U D/G/N U/E X/K/N

580000 Tax Revenue Collected - Not Otherwise Classified N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

580100 Tax Revenue Collected - Individual N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

580200 Tax Revenue Collected - Corporate N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 18 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583000 Contra Revenue for Taxes - Not Otherwise Classified N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 19 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

590000 Other Revenue N P C E D/C D/E A/S E/T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S E/T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

591900 Revenue and Other Financing Sources - Cancellations N P D E D/C G ### ####

EC/EG/EM/EP/ER/E

S/ET/TR/US/UT E/F/U D/G/N U/E X/K/N

592100 Valuation Change in Investments - Exchange Stabilization Fund N P C E D/C X N ER E/F/U D/G/N U/E X/K/N

592200

Valuation Change in Investments for Federal Government Sponsored 

Enterprise N P C E D/C X N UG E/F/U D/G/N U/E X/K/N

592300 Valuation Change in Investments - Beneficial Interest in Trust N P C E D/C S T N UG E/F/U D/G/N U/E X/K/N

599000 Collections for Others - Statement of Custodial Activity N P D E D/C D/E S T/X G/N/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599100 Accrued Collections for Others - Statement of Custodial Activity N P D E D/C D/E S T/X G/N/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position N P D E D/C E A G/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

599400

Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position N P D E D/C E A G/Z ### ####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

599700

Financing Sources Transferred In From Custodial Statement 

Collections N P C E D/C A F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

599800

Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the Treasury N P D E D/C S F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

610000 Operating Expenses/Program Costs N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

615000 Expensed Asset N P D E D/C

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

619900 Adjustment to Subsidy Expense N P C E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

632000 Interest Expenses on Securities N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

633000 Other Interest Expenses N P D E D/C A/S F/G/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

633800 Remuneration Interest N P D E D/C F/N ### #### EP E N U N

634000 Interest Expense Accrued on the Liability for Loan Guarantees N P D E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 20 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

640000 Benefit Expense N P D E D/C F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

650000 Cost of Goods Sold N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

660000 Applied Overhead N P C E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

661000 Cost Capitalization Offset N P C E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

671000 Depreciation, Amortization, and Depletion N P D E D/C N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

672000 Bad Debt Expense N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

673000 Imputed Costs N P D E D/C F ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

679000 Other Expenses Not Requiring Budgetary Resources N P D E D/C A/S F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

679500

Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees N P C E D/C A N DF E/U N U/E X/N

680000 Future Funded Expenses N P D E D/C F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) N P D E D/C F ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

690000 Nonproduction Costs N P D E D/C F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N

711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

711200 Gains on Disposition of Borrowings N P C E D/C D/E X F ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

717100 Gains on Changes in Long-Term Assumptions - From Experience N P C E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

717200 Losses on Changes in Long-Term Assumptions - From Experience N P D E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

718000 Unrealized Gains N P C E D/C D/E T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

718100 Unrealized Gain - Exchange Stabilization Fund N P C E D/C X N EP E N U N

719000 Other Gains N P C E D/C D/E T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

719090 Gains on International Monetary Fund Assets N P C E D/C EG U N U N

719100

Other Gains for Accrued Special Drawing Right (SDR) Interest and 

Charges N P C E D/C X N EP E N U N

721000 Losses on Disposition of Assets - Other N P D E D/C D/E T/X N P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E/C X/K/N
Part 1

SUPPLEMENT

DRAFT Fiscal Year 2016 Reporting

Section IV

Bulletin No. 2017-01 VI AT - 21 DRAFT IRC Handout 12-8-16

No. 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 Yr

Cust/NoncustExch/NonexchFed/NonFedTrading 

Ptnr

Trading 

Ptnr Main PY Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

U.S. Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

721200 Losses on Disposition of Borrowings N P D E D/C D/E T/X F/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

727100 Gains on Changes in Long-Term Assumptions N P C E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

728000 Unrealized Losses N P D E D/C D/E T/X F/N ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/MR/

TR/UG/US/UT E/F/U D/G/N U/E X/K/N

728100 Unrealized Losses - Exchange Stabilization Fund N P D E D/C X N EP E N U N

729000 Other Losses N P D E D/C D/E T/X F/N/Z ### /#### P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

729090 Losses on International Monetary Fund Assets N P D E D/C EG U N U N

729100

Other Losses for Accrued Special Drawing Right (SDR) Interest and 

Charges N P D E D/C X N EP E N U N

729200 Other Losses from Impairment of Assets N P D E D/C D/E X N P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/N

730000 Extraordinary Items N P C E D/C X N P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

740000 Prior-Period Adjustments Due to Corrections of Errors N P C E D/C N/Z

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

740100 Prior-Period Adjustments Due to Changes in Accounting Principles N P C E D/C N/Z

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

740500

Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year N P C E D/C N/Z

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

750000 Distribution of Income - Dividend N P D E D/C D/E T/X N/Z P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

760000 Changes in Actuarial Liability N P D E D/C N P/Q

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments N P D E D/C F ### /#### GA U N U N

880100 Offset for Purchases of Assets N P C E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

880300 Purchases of Inventory and Related Property N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N

880400 Purchases of Assets - Other N P D E D/C F/N ### /####

CF/DF/EC/EG/EM/E

P/ER/ES/ET/GA/TR/

UG/US/UT E/F/U D/G/N U/E X/K/N