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Draft Voting Ballot February 15, 2024 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #24-01 

The USSGL staff presented the Draft Voting Ballot #24-01 at the February 15, 2024 USSGL IRC meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to revise the USSGL 

account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM February 21, 2024. 

FISCAL YEAR 2024 

ADD: CHANGE: 

 

 182000 Yes ___ No ___ 

 193000 Yes ___ No ___ 

 195000 Yes ___ No ___ 

 411910 Yes ___ No ___

 

DELETE:

FISCAL YEAR 2025 

ADD: CHANGE:

Delete:

Name: ______________________________________________
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Draft Voting Ballot February 15, 2024

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot February 15, 2024 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2024

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Indefinite Appropriation - Upward Adjustments 

Account Number: 411910 

Normal Balance: Debit

Definition: The amount of budgetary authority derived from the General Fund of the U.S. 

Government to cover upward adjustments where a prior year appropriation act is cited. This

USSGL is not applicable to no-year Treasury accounts.

Justification: Based on OMB Circular A-11, Appendix F, Section 18.22, this account can 

currently be used with no-year Treasury accounts.

Account Title: Leasehold Improvements 

Account Number: 182000 

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized cost of additions, alterations, or 

other improvements that either extend the useful life or enlarge/improve the capacity of underlying 

PP&E leased land, buildings, structures, and facilities occupied by the U.S. Federal Government a 

federal entity acting as a lessee as well as easements and right-of-way. See also SFFAS 60, Par. 35.

This account does not close at year-end. 

Justification: Ensures consistency with SFFAS 54, Par. 11 and reduces confusion around 

accounting for Leasehold Improvements. 

Account Title: Lessor Lease Receivable 

Account Number: 193000 

Normal Balance: Debit 

Definition: This account is used to record the present value of lease payments required from a lessor

to be received for the lease term in leases other than short-term, intragovernmental, and lease 

contracts that transfer ownership. For certain payments not included in the measurement of the 

Lessor Lease Receivable, see SFFAS 54, Pars. 57-58. This account does not close at year-end. 

Justification: Reduces confusion and ensures consistency with SFFAS 54, Par. 56. 

Account Title: Lessee Right-To-Use Lease Asset

Account Number: 195000 

Normal Balance: Debit 

Definition: This account is used to record the lessee's right to control the use of an underlying asset 

during the lease term in leases other than short-term, intragovernmental, and lease contracts that 

transfer ownership. It is measured at the start of the lease term by adding the amount of the initial 

lease liability, any lease payments made to the lessor at or before the start of the lease term (less 
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Draft Voting Ballot February 15, 2024 

lease incentives,) and any initial direct indirect lease costs necessary to place the lease asset into 

service. This account does not close at year-end. 

Justification: Ensures consistency with SFFAS 54, Pars. 13 & 49c and reduces confusion around 

the nature of initial direct lease costs.

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2024 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2025 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2025 

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2025