**FY 2020 Transaction Code (TC) Change**

**F336**To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations. 

**Budgetary Entry**

None 

**Proprietary Entry**

Debit 331000 Cumulative Results of Operations 

Debit 510000 Revenue From Goods Sold 

Debit 520000 Revenue From Services Provided 

Debit 531000 Interest Revenue - Other 

Debit 531100 Interest Revenue - Investments 

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Debit 531300 Interest Revenue - Subsidy Amortization 

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act 

Debit 532000 Penalties and Fines Revenue 

Debit 532500 Administrative Fees Revenue 

Debit 540000 Funded Benefit Program Revenue 

Debit 540500 Unfunded FECA Benefit Revenue 

Debit 550000 Insurance and Guarantee Premium Revenue 

Debit 560000 Donated Revenue - Financial Resources 

Debit 561000 Donated Revenue - Non-Financial Resources 

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents 

Debit 565000 Forfeiture Revenue - Forfeitures of Property 

Debit 570000 Expended Appropriations 

Debit 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year 

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors 

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles 

Debit 572000 Financing Sources Transferred In Without Reimbursement 

Debit 574000 Appropriated Dedicated Collections Transferred In 

Debit 575000 Expenditure Financing Sources - Transfers-In 

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Debit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers 

Debit 577500 Non-Budgetary Financing Sources Transferred In 

Debit 578000 Imputed Financing Sources 

Debit 579000 Other Financing Sources 

Debit 579100 Adjustment to Financing Sources - Credit Reform 

Debit 579500 Seigniorage 

Debit 580000 Tax Revenue Collected - Not Otherwise Classified 

Debit 580100 Tax Revenue Collected - Individual 

Debit 580200 Tax Revenue Collected - Corporate 

Debit 580300 Tax Revenue Collected - Unemployment 

Debit 580400 Tax Revenue Collected - Excise 

Debit 580500 Tax Revenue Collected - Estate and Gift 

Debit 580600 Tax Revenue Collected - Customs 

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified 

Debit 582100 Tax Revenue Accrual Adjustment - Individual 

Debit 582200 Tax Revenue Accrual Adjustment - Corporate 

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment 

Debit 582400 Tax Revenue Accrual Adjustment - Excise 

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs 

Debit 590000 Other Revenue 

Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) 

Debit 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise 

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust 

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position

Debit 599700 Financing Sources Transferred In From Custodial Statement Collections 

Debit 619000 Contra Bad Debt Expense - Incurred for Others 

Debit 619900 Adjustment to Subsidy Expense 

Debit 660000 Applied Overhead 

Debit 661000 Cost Capitalization Offset 

Debit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees

Debit 680000 Future Funded Expenses 

   Credit 331000 Cumulative Results of Operations 

   Credit 510900 Contra Revenue for Goods Sold 

   Credit 520900 Contra Revenue for Services Provided 

   Credit 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit          

   Reform Act 

   Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable 

   Credit 531800 Contra Revenue for Interest Revenue - Investments 

   Credit 531900 Contra Revenue for Interest Revenue - Other 

   Credit 532400 Contra Revenue for Penalties and Fines 

   Credit 532900 Contra Revenue for Administrative Fees 

   Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue 

   Credit 540900 Contra Revenue for Funded Benefit Program Revenue 

   Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue 

   Credit 560900 Contra Revenue for Donations - Financial Resources 

   Credit 561900 Contra Donated Revenue - Nonfinancial Resources 

   Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents 

   Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property 

   Credit 573000 Financing Sources Transferred Out Without Reimbursement 

   Credit 574500 Appropriated Dedicated Collections Transferred Out 

   Credit 576000 Expenditure Financing Sources - Transfers-Out 

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

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

   Credit 577600 Non-Budgetary Financing Sources Transferred Out 

   Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability 

   Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified 

   Credit 583100 Contra Revenue for Taxes - Individual 

   Credit 583200 Contra Revenue for Taxes - Corporate 

   Credit 583300 Contra Revenue for Taxes - Unemployment 

   Credit 583400 Contra Revenue for Taxes - Excise 

   Credit 583500 Contra Revenue for Taxes - Estate and Gift 

   Credit 583600 Contra Revenue for Taxes - Customs 

   Credit 589000 Tax Revenue Refunds - Not Otherwise Classified 

   Credit 589100 Tax Revenue Refunds - Individual 

   Credit 589200 Tax Revenue Refunds - Corporate 

   Credit 589300 Tax Revenue Refunds - Unemployment 

   Credit 589400 Tax Revenue Refunds - Excise 

   Credit 589500 Tax Revenue Refunds - Estate and Gift 

   Credit 589600 Tax Revenue Refunds - Customs 

   Credit 590900 Contra Revenue for Other Revenue 

   Credit 591900 Revenue and Other Financing Sources - Cancellations

   Credit 599000 Collections for Others - Statement of Custodial Activity 

   Credit 599100 Accrued Collections for Others - Statement of Custodial Activity 

   Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position 

   Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position 

   Credit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund    

   of the U.S. Government 

   Credit 610000 Operating Expenses/Program Costs 

   Credit 615000 Expensed Asset 

   Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal 

   Financing Bank 

   Credit 632000 Interest Expenses on Securities 

   Credit 633000 Other Interest Expenses 

   Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees 

   Credit 640000 Benefit Expense 

   Credit 650000 Cost of Goods Sold 

   Credit 671000 Depreciation, Amortization, and Depletion 

   Credit 672000 Bad Debt Expense 

   Credit 673000 Imputed Costs 

   Credit 679000 Other Expenses Not Requiring Budgetary Resources 

   Credit 680000 Future Funded Expenses 

   Credit 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget    

   Authority (Unobligated) 

   Credit 690000 Non-Production Costs

**Justification:** The closing TC needed to have a debit to USSGL accounts 599400 and 680000 because there are situations where that would apply. 

IRC Handout April 23, 2020