Bulletin No. 2019-02 IV AT - 1 December 2018

Part 2

SUPPLEMENT

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101000 Fund Balance With Treasury N A D B/E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

109000 Fund Balance With Treasury While Awaiting a Warrant N P D E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

110100 General Fund of the U.S. Government's 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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

119090 Other Cash - International Monetary Fund N P D B/E D/C EG U N U 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 (ESF) Assets - Holdings of 

Special Drawing Rights (SDR)

N A D B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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 N CF/DF/EC/EG/EM/EP/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/EP/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 CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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 (SDR) 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/EP/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/EP/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 N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/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/EP/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/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135090 Loans Receivable - International Monetary Fund N P D B/E D/C EG U N U N

135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

N P C B/E D/C EG U N U 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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S
Bulletin No. 2019-02 IV AT - 2 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/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/EP/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 - N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/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/EP/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 - N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/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 CF/DF/EC/EG/EM/EP/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 - N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/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/EP/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 - N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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 N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

139000 Appropriated Dedicated Collections Receivable N P D E D/C F ### /#### ES/ET/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/EP/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/EP/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/EP/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 N P D B/E D/C CF/DF/EC/EG/EM/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151600 Operating Materials and Supplies in Development N P D B/E D/C EG/ER/ET E/F/U D/G/N U/E X/K/N

151900 Operating Materials and Supplies - Allowance N P C B/E D/C CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152600 Inventory - Work-in-Process N P D B/E D/C CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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 DF 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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 3 December 2018

Part 2

SUPPLEMENT

USSG

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

172000 Construction-in-Progress N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N
Bulletin No. 2019-02 IV AT - 4 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

173000 Buildings, Improvements, and Renovations N P D B/E D/C CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/ER/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/EP/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/EP/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 - 

General Fund of the U.S. Government

N P D B/E D/C F ### /#### GA U N U N

198100 Receivable from Custodian or Non-Entity Assets Receivable 

From a Federal Agency - Other Than the General Fund of the 

U.S. Government

N P D B/E D/C A F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

199000 Other Assets N P D B/E D/C F/G/N ### /#### CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N U/E/C 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

209010 Liability for Fund Balance While Awaiting a Warrant N P C E D/C F ### #### GA U N U N

211000 Accounts Payable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/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 N P C B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/N ### /#### CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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

220000 Liability for Unpaid Insurance Claims N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N
Bulletin No. 2019-02 IV AT - 5 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

220500 Liability for Unearned Insurance Premiums N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221000 Accrued Funded Payroll and Leave N P C B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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 F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

N P C B/E D/C N/Z CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

263000 Actuarial Life Insurance Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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 N P C B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

292200 Contingent Liabilities - Federal Government Sponsored N P C B/E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/ES/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/EP/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 F/G/N ### #### CF/DF/EC/EG/EM/EP/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 F/G ### #### CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

299100 Other Liabilities - Reductions N P C E D/C F/G ### /#### EC/EG/EM/EP/ER/ES/ET/GA/TR E/F/U D/G/N U/E N

299200 Appropriated Dedicated Collections Liability N P C E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 6 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

299500 Estimated Cleanup Cost Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

309000 Unexpended Appropriations While Awaiting a Warrant N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

309010 Appropriations Outstanding - Warrants to be Issued N P D E D/C F ### /#### GA U N U N

310000 Unexpended Appropriations - Cumulative N P C B/E D/C EC/EG/EM/EP/ER/ES/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/ES/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/ES/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/ES/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/ES/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/ES/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/ES/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/ES/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/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

320110 Appropriations Outstanding - Transfers 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/EP/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/EP/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/EP/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/EP/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D 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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority

Y B C E D/C B/P/S D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances

Y B C E D/C D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M A/B/C/D/

E/F/G/H/

Q

D/R 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-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N
Bulletin No. 2019-02 IV AT - 7 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

411601 Debt Forgiveness - Cancellation of Debt Adjustment N B D E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/U N U N

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG E/F/U N U/E X/K/N

411800 Reestimated Loan Subsidy Appropriation N B D E D/C M B/P/X A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET E/F/U N U/E X/K/N

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

411991 Other Appropriations Realized - International Monetary Fund - 

Reserve Tranche

N B D E D/C D/M B/P/X D EG U N U N

411992 Other Appropriations Realized - International Monetary Fund - 

Letter of Credit

N B D E D/C D/M B/P/X D EG U N U N

411993 Other Appropriations Realized - International Monetary Fund - 

New Arrangements to Borrow (NAB)

N B D E D/C D/M D EG U N U N

411994 Other Appropriations Realized - International Monetary Fund - 

Exchange Rate Changes (NAB)

N B D E D/C D/M D EG U N U N

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

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N
Bulletin No. 2019-02 IV AT - 8 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

N B D E D/C P/S D/M P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EG/ES/ET E/F/U N U/E X/K/N

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D SEQ/XXX EG/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out

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

E/F/G/H/

Q

D 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 D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413200 Substitution of Contract Authority N B C E D/C S M P/X A/B/C/D/

E/F/G/H/

Q

D/R 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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D ET E/F/U N U X/K/N
Bulletin No. 2019-02 IV AT - 9 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

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

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413900 Contract Authority Carried Forward N B D B/E D/C D/M A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 M 1001/1992-

2020

X A/B/C/D/

E/F/G/H/

Q

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

414201 Modification adjustment transfer of Borrowing Authority 

Converted to Cash

N B C E D/C M 1001/1992-

2020

X A/B/C/D/

E/F/G/H/

Q

D EP/ER E/F/U D/G U N

414300 Current-Year Decreases to Indefinite Borrowing Authority 

Realized

N B C E D/C D/M F/P/T 1001/1992-

2020

P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

2020

P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 D/M F/P/T 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M F/P/T 1001/1992-

2020

B/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

Government, Current-Year Authority

N B C E D/C P/S D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

Government, Prior-Year Balances

N B C E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415300 Transfers of Contract Authority - Non-Allocation N B D B/E D/C M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D BAL/

NEW

ET E/F/U N U X/K/N
Bulletin No. 2019-02 IV AT - 10 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

415400 Appropriation to Liquidate Contract Authority - NonAllocation - TransferredN B D E D/C D B/P/X A/B/C/D/

E/F/G/H/

Q

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

415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

N B D E D/C D B/P/X A/B/C/D/

E/F/G/H/

Q

D ET E N U X/K/N

415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority Previously 

Precluded From Obligation

N B D E D/C C/P D/M P/X A/B/C/D/

E/F/G/H/

Q

D EG/ES/ET E/F/U N U X/K/N

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

N B D E D/C D P/X D ES U N U N

415800 Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation

N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

415900 Repayment of Repayable Advances - Current-Year Authority N B C E D/C B/P M B/P/X A/B/C/D/

E/F/G/H/

Q

D ET E N U N

415901 Repayment of Repayable Advances - Prior-Year Balances N B C E D/C B/P M B/P/X A/B/C/D/

E/F/G/H/

Q

D ET E N U N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P

/S

D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D EG/EP/ES/ET E/F/U N U X/K/N

416700 Allocations of Realized Authority - Transferred From 

Invested Balances

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

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417100 Non-Allocation Transfers of Invested Balances - Receivable N B D B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Non-Allocation Transfers of Invested Balances - Payable N B C B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Non-Allocation Transfers of Invested Balances - Transferred N B D E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D SEQ/XXX EG/EP/ES/ET E/F/U N U/E X/K/N

417500 Allocation Transfers of Current-Year Authority for NonInvested AccountsN B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N
Bulletin No. 2019-02 IV AT - 11 December 2018

Part 2

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Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

417590 Allocation Transfers of Current-Year Authority for NonInvested Accounts - International Monetary FundN B D E D/C P/S D F ### #### B/P/X D EG U N U N

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

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D F ### #### B/P/X D EG U N U N

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

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/N U/E X/K/N

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

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

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

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

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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

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

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

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

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N
Bulletin No. 2019-02 IV AT - 12 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

2020

E/F B/P/X A/B/C/D/

E/F/G/H/

Q

R EC/EG/EM/EP/ER/ES/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-

2020

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

R EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

R EC/EG/EM/EP/ER/ES/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-

2020

E/F/N B/X A/B/C/D/

E/F/G/H/

Q

R EC/EG/EM/EP/ER/ES/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-

2020

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M A/B/C/D/

E/F/G/H/

Q

D/R EG/ES/ET E/F/U N U N

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

2020

E/F B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

R EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 13 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700 Other Actual Governmental-Type Collections From NonFederal Sources

N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426800 Interest Collected From Foreign Securities and Special 

Drawing Rights (SDR)

N B D E D/C M B/P/X A/B/C/D/

E/F/G/H/

Q

D EP E N U N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D 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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

429500 Adjustments to the Exchange Stabilization Fund (ESF) N B D B/E D/C D P/X A/B/C/D/

E/F/G/H/

Q

D EG/EP E/F/U N U X/K/N

429590 Adjustments to the International Monetary Fund N B D B/E D/C D P/X D EG U N U N
Bulletin No. 2019-02 IV AT - 14 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

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

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435190 Partial Cancellation of Authority - International Monetary N B C E D/C D B/P/X D EG U N U N

435400 Appropriation Withdrawn N B C E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D ES/ET E/F/U N U/E X/K/N

436000 Appropriation Purpose Fulfilled - Balance Not Available N B C B/E C D/M P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

N B C E D/C M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

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 A/B/C/D/

E/F/G/H/

Q

D ATB/OTR/

SEQ/XXX

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438500 Temporary Sequester Returned for Cancellation N B D E D/C P/S D/M A/B/C/D/

E/F/G/H/

Q

D SEQ EG E/F/U N E K

438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D 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 A/B/C/D/

E/F/G/H/

Q

D OTR/SEQ ES/ET E/F/U N U/E X/K/N
Bulletin No. 2019-02 IV AT - 15 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439000 Reappropriations - Transfers-Out N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D EG/EM/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 D D 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 A/B/C/D/

E/F/G/H/

Q

D ATB/OTR/

SEQ

EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D OTR/SEQ EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

D ES/ET E/F/U N U X/K/N

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

439501 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Prior-Year Authority

N B C E D/C C M A/B/C/D/

E/F/G/H/

Q

D ET E/F/U N U N

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D ES/ET E/F/U N U X/K/N

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Current-Year Balances

N B C B/E D/C B/C/P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG/EP/ES/ET E/F/U N U/E X/K/N

439701 Appropriations Temporarily Precluded From Obligation - 

Prior-Year

N B C E D/C P D/M X A/B/C/D/

E/F/G/H/

Q

D ES/ET U N U N

439730 Appropriations Temporarily Precluded From Obligation N B C B/E D/C D B/P/X D ES U N U X/N

439800 Offsetting Collections Temporarily Precluded From 

Obligation

N B C B/E D/C S D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D 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 D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

442000 Unapportioned Authority - Pending Rescission N B C E D/C D/M A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

443000 Unapportioned Authority - OMB Deferral N B C E D/C D/M A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

445000 Unapportioned Authority N B C B/E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

451000 Apportionments N B C E D/C A/S D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N
Bulletin No. 2019-02 IV AT - 16 December 2018

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

Y B C E D/C A/S D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D B/P/X D EG U N U N

462091 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund - New Arrangements to Borrow 

N B C B/E D/C D B/P/X D EG U N U N

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund (ESF)

N B C B/E D/C E M A/B/C/D/

E/F/G/H/

Q

D EG/EP E/U N U N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 #### D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R BAL/

NEW

EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

B/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

F/N B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 17 December 2018

Part 2

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R BAL EC/EG/EM/EP/ER/ES/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 #### D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R BAL/

NEW

EC/EG/EM/EP/ER/ES/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 A/B/C/D/

E/F/G/H/

Q

## 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 D/M 1001/1992-

2020

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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-

2020

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/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 #### D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R EC/EG/EM/EP/ER/ES/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-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

## D/R EC/EG/EM/EP/ER/ES/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/EP/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/EP/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 A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/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 A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/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 E/T/X F/N ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 CF/DF/EC/EG/EM/EP/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/EP/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/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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
Bulletin No. 2019-02 IV AT - 18 December 2018

Part 2

SUPPLEMENT

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

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/EP/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/EP/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 N P D E D/C X N CF/DF/EC/EG/EM/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

561000 Donated Revenue - Non-Financial Resources N P C E D/C T N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/ER/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/ER/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/EP/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/EP/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 

Non-Entity - General Fund of the U.S. Government

N P C E D/C F ### /#### GA U N U N

571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other Than 

the General Fund of the U.S. Government

N P C E D/C A E/T/X F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US E/F/U D/G/N U/E X/N

572000 Financing Sources Transferred In Without Reimbursement N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

573500 Appropriated Dedicated Collections to be Transferred In N P C E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

573600 Appropriated Dedicated Collections to be Transferred Out N P D E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575500 Non-Expenditure Financing Sources - Transfers-In - Other N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575600 Non-Expenditure Financing Sources - Transfers-In - Capital N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576500 Non-Expenditure Financing Sources - Transfers-Out - Other N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577500 Non-Budgetary Financing Sources Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577600 Non-Budgetary Financing Sources Transferred Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C 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/EP/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 Z CF/DF/EC/EG/EM/EP/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 F ### #### CF/DF/EC/EG/EM/EP/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 N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 19 December 2018

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Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

579500 Seigniorage N P C E D/C E N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/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/EP/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/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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/ES/ET/TR/US/UT E/F/U D/G/N U/E X/K/N

591910 Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government

N P C E D/C F ### /#### GA U N U N

592100 Valuation Change in Investments - Exchange Stabilization 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 E/T/X F/G/N ### #### CF/DF/EC/EG/EM/EP/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 N P D E D/C D/E S E/T/X F/G/N ### #### CF/DF/EC/EG/EM/EP/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 D/E A F/G ### #### CF/DF/EC/EG/EM/EP/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 F/G ### #### CF/DF/EC/EG/EM/EP/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 E/T/X F ### /#### CF/DF/EC/EG/EM/EP/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 U.S. 

N P D E D/C S E/T/X F ### /#### CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 20 December 2018

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Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

619900 Adjustment to Subsidy Expense N P C E D/C N CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/N ### /#### CF/DF/EC/EG/EM/EP/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 N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

640000 Benefit Expense N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

679500 Contra Expense-Non-Fiduciary 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 ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

690000 Non-Production Costs N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/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 CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 N P C E D/C X N CF/DF/EC/EG/EM/EP/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 N P D E D/C X N CF/DF/EC/EG/EM/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 (ESF) 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 ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

719090 Gains on International Monetary Fund Assets N P C E D/C D/E T/X EG U N U N

719100 Gains for Exchange Stabilization Fund (ESF) Accrued 

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 CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N ### /#### CF/DF/EC/EG/EM/EP/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 X F ### /#### CF/DF/EC/EG/EM/EP/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/EP/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/EP/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 ### /#### CF/DF/EC/EG/EM/EP/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 (ESF) 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 ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

729090 Losses on International Monetary Fund Assets N P D E D/C D/E T/X EG U N U N

729100 Losses for Exchange Stabilization Fund (ESF) Accrued 

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 CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

730000 Extraordinary Items N P C E D/C X N CF/DF/EC/EG/EM/EP/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/EP/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 N P C E D/C N/Z CF/DF/EC/EG/EM/EP/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/EP/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 CF/DF/EC/EG/EM/EP/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 CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N
Bulletin No. 2019-02 IV AT - 21 December 2018

Part 2

SUPPLEMENT

USSG

L Acct. 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 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

771000 Trust Fund Warrant Journal Vouchers Issued Net of 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/EP/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/EP/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/EP/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/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N