Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 1 IRC Handout March 1, 2018

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Exch/Nonexch Cust/Noncust

Budgetary Impact 

Indicator

Reporting Type 

Code Addl. Info.

1

1 331000 Cumulative Results of Operations B E/U

2

2A

2A 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E E/U

2A 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E E/U

2B

2B 570500

Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E E/U

2B 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E E/U

2B 740000 Prior-Period Adjustments Due to Corrections of Errors E E/U

2B 740500

Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year E E/U

3

4

4 579000 Other Financing Sources E D E/U 3

4 591900 Revenue and Other Financing Sources - Cancellations E E/U

4 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E A D E/U 7

Other Adjustments (+/-)

Cumulative Results from Operations:

Beginning Balances

Adjustments: (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balances, as adjusted

This line is calculated. Equals sums of lines 1 through 2B.

Budgetary Financing Sources:
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 2 IRC Handout March 1, 2018

5

5 570000 Expended Appropriations E E/U 2

5 570005 Appropriations - Expended E U

6

6 531000 Interest Revenue - Other E E/T A E/U

6 531100 Interest Revenue - Investments E T A E/U

6 531200 Interest Revenue - Loans Receivable/Uninvested Funds E T A E/U

6 531700 Contra Revenue for Interest Revenue - Loans Receivable E T A E/U

6 531800 Contra Revenue for Interest Revenue - Investments E T A E/U

6 531900 Contra Revenue for Interest Revenue - Other E T A E/U

6 532000 Penalties and Fines Revenue E T A E/U

6 532400 Contra Revenue for Penalties and Fines E T A E/U

6 540000 Funded Benefit Program Revenue E T E/U

6 540900 Contra Revenue for Funded Benefit Program Revenue E T E/U

6 580000 Tax Revenue Collected - Not Otherwise Classified E T A E/U 4

6 580100 Tax Revenue Collected - Individual E T A E/U 4

6 580200 Tax Revenue Collected - Corporate E T A E/U 4

6 580300 Tax Revenue Collected - Unemployment E T A E/U 4

6 580400 Tax Revenue Collected - Excise E T A E/U 4

6 580500 Tax Revenue Collected - Estate and Gift E T A E/U 4

6 580600 Tax Revenue Collected - Customs E T A E/U 4

6 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E T A E/U 4

6 582100 Tax Revenue Accrual Adjustment - Individual E T A E/U 4

6 582200 Tax Revenue Accrual Adjustment - Corporate E T A E/U 4

6 582300 Tax Revenue Accrual Adjustment - Unemployment E T A E/U 4

6 582400 Tax Revenue Accrual Adjustment - Excise E T A E/U 4

6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E T A E/U 4

6 582600 Tax Revenue Accrual Adjustment - Customs E T A E/U 4

6 583000 Contra Revenue for Taxes - Not Otherwise Classified E T A E/U 4

6 583100 Contra Revenue for Taxes - Individual E T A E/U 4

6 583200 Contra Revenue for Taxes - Corporate E T A E/U 4

Appropriations used

Nonexchange revenue
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 3 IRC Handout March 1, 2018

6 583300 Contra Revenue for Taxes - Unemployment E T A E/U 4

6 583400 Contra Revenue for Taxes - Excise E T A E/U 4

6 583500 Contra Revenue for Taxes - Estate and Gift E T A E/U 4

6 583600 Contra Revenue for Taxes - Customs E T A E/U 4

6 589000 Tax Revenue Refunds - Not Otherwise Classified E T A E/U 4

6 589100 Tax Revenue Refunds - Individual E T A E/U 4

6 589200 Tax Revenue Refunds - Corporate E T A E/U 4

6 589300 Tax Revenue Refunds - Unemployment E T A E/U 4

6 589400 Tax Revenue Refunds - Excise E T A E/U 4

6 589500 Tax Revenue Refunds - Estate and Gift E T A E/U 4

6 589600 Tax Revenue Refunds - Customs E T A E/U 4

6 590000 Other Revenue E E/T A D E/U

6 590900 Contra Revenue for Other Revenue E E/T A D E/U

7

7 560000 Donated Revenue - Financial Resources E T A E/U

7 560900 Contra Revenue for Donations - Financial Resources E T A E/U

7 564000 Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

8

8 574000 Appropriated Dedicated Collections Transferred In E E/U

8 574500 Appropriated Dedicated Collections Transferred Out E E/U

8 575000 Expenditure Financing Sources - Transfers-In E E/U

8 575500 Nonexpenditure Financing Sources - Transfers-In - Other E E/U

8 576000 Expenditure Financing Sources - Transfers-Out E E/U

8 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E E/U

8 576600

Nonexpenditure Financing Sources - Transfers-Out - Capital 

Transfers E E/U

8 599700

Financing Sources Transferred In From Custodial Statement 

Collections E A E/U

9

9 579000 Other Financing Sources E D E/U

9 711000 Gains on Disposition of Assets - Other E T D E/U

Donations and forfeitures of cash and cash equivalents

Transfers-in/out without reimbursement (+/-)

Other (+/-)
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 4 IRC Handout March 1, 2018

9 711100 Gains on Disposition of Investments E T D E/U

9 718000 Unrealized Gains E T D E/U

9 719000 Other Gains E T D E/U

9 719090 Gains on International Monetary Fund Assets E T D U

9 721000 Losses on Disposition of Assets - Other E T D E/U

9 721100 Losses on Disposition of Investments E T A D E/U

9 721200 Losses on Disposition of Borrowings E T D E/U

9 728000 Unrealized Losses E T D E/U

9 729000 Other Losses E T D E/U

9 729090 Losses on International Monetary Fund Assets E T D U

9 750000 Distribution of Income - Dividend E T D E/U

10

10 561000 Donated Revenue - Nonfinancial Resources E T E/U

10 561900 Contra Donated Revenue - Nonfinancial Resources E T E/U

10 565000 Forfeiture Revenue - Forfeitures of Property E T A E E/U

10 565900 Contra Forfeiture Revenue - Forfeitures of Property E T A E E/U

11

11 572000 Financing Sources Transferred In Without Reimbursement E E/U

11 573000 Financing Sources Transferred Out Without Reimbursement E E/U

11 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E E/U

11 577500 Nonbudgetary Financing Sources Transferred In E E/U

11 577600 Nonbudgetary Financing Sources Transferred Out E E/U

11 579200 Financing Sources To Be Transferred Out - Contingent Liability E E/U

12

12 578000 Imputed Financing Sources E E/U

13

Other Financing Sources (Nonexchange):

Donations and forfeitures of property

Transfers-in/out without reimbursement (+/-)

Imputed financing

Other (+/-)
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 5 IRC Handout March 1, 2018

13 579000 Other Financing Sources E E E/U

13 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E U

13 579100 Adjustment to Financing Sources - Credit Reform E E E/U

13 579500 Seigniorage E E E/U

13 590000 Other Revenue E E/T A E E/U

13 590900 Contra Revenue for Other Revenue E E/T A E E/U

13 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E A E E/U

13 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E A E E/U

13 711000 Gains on Disposition of Assets - Other E T E E/U

13 711100 Gains on Disposition of Investments E T E E/U

13 718000 Unrealized Gains E T E E/U

13 719000 Other Gains E T E E/U

13 719090 Gains on International Monetary Fund Assets E T E U

13 721000 Losses on Disposition of Assets - Other E T E E/U

13 721100 Losses on Disposition of Investments E T A E E/U

13 721200 Losses on Disposition of Borrowings E T E E/U

13 728000 Unrealized Losses E T E E/U

13 729000 Other Losses E T E E/U

13 729090 Losses on International Monetary Fund Assets E T E U

13 750000 Distribution of Income - Dividend E T E E/U

14

15

16

See 6 in Footnotes and Additional Information.

Total Financing Sources

This line is calculated. Equals sum of lines 4 through 13.

Net Cost of Operations (+/-)

Net Change

This line is calculated. Equals sum of lines 14 minus 15.
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 6 IRC Handout March 1, 2018

17

18

18 310000 Unexpended Appropriations - Cumulative B E/U

19

19A

19A 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E E/U

19B

19B 310500

Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year E E/U

19B 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E E/U

20

21

21 310100 Unexpended Appropriations - Appropriations Received E E/U

22

22 310200 Unexpended Appropriations - Transfers-In E E/U 2

22 310300 Unexpended Appropriations - Transfers-Out E E/U 2

Cumulative Results of Operations

This line is calculated. Equals sum of lines 3 and 16.

Unexpended Appropriations:

Beginning Balance

Adjustments (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balance, as adjusted

This line is calculated. Equals sum of lines 18 through 19B.

Budgetary Financing Sources:

Appropriations received

Appropriations transferred-in/out (+/-)
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 7 IRC Handout March 1, 2018

23

23 310600 Unexpended Appropriations - Adjustments E E/U 2

24

24 310700 Unexpended Appropriations - Used E E/U

25

26

27

Total Budgetary Financing Sources

Other Adjustments (+/-)

Appropriations used

This line is calculated. Equals sum of lines 21 through 24.

Total Unexpended Appropriations

This line is calculated. Equals sum of lines 20 and 25.

Net Position

This line is calculated. Equals sum of lines 17 and 26. See 5 in Footnotes and 

Additional Information.
Part 2

SUPPLEMENT

USSGL Crosswalk- Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Section V

Bulletin No. 2018-04 DRAFT V SCNP - 8 IRC Handout March 1, 2018

Footnotes and Additional Information

1. Use USSGL account attribute domains as provided in USSGL Section IV, page 4.

2. Debit - Decreases/Credit - Increases

3. Related to adjustments. Debit - Decreases/Credit - Increases

4. Reported by recipient/non-custodial entity only.

5. Should equal the ending amount reported as net position on the Balance Sheet.

6. This amount will agree with the net cost of operations as reported on the Statement of Net Cost.

7. Rescissions that have transferred to a General Fund Receipt Account.