Part 2 DRAFT Fiscal Year 2024 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 DRAFT VII CER - 1 IRC Handout 8/23/23

Edit Rule Number: 21 

Rule Name: Fiscal Year Budgetary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

Closing Rule Number: 21.420190 

Closing USSGL Account: 420190 Total Actual Resources - Collected - International Monetary Fund 

Calculated Preclosing Balance 420190 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

439190 E 420190 B 

Closing Rule Number: 21.433000 

Closing USSGL Account: 433000 Offset to adjustment for Change in allocation of Trust Fund limitation – General Fund 

Account

Calculated Preclosing Balance 420190 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

432100 E 433000 B 

433000 E 

 

Closing Rule Number: 21.480100 

Closing USSGL Account: 480100 Undelivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 480100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480110 E 480100 B 

 

Closing Rule Number: 21.490100 

Closing USSGL Account: 490100 Delivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 490100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490110 E 490100 B 

 

Closing Rule Number: 45.193000 

Closing USSGL Account: 193000 Lessor Lease Receivable 

193000 Preclosing Balance 193000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

193000 E 193000 B 

 
Part 2 DRAFT Fiscal Year 2024 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 DRAFT VII CER - 2 IRC Handout 8/23/23

Closing Rule Number: 45.193900 

Closing USSGL Account: 193900 Allowance for Loss on Lease Receivable 

193900 Preclosing Balance 193900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

193900 E 193000 E 193900 B 

 

Closing Rule Number: 45.195000 

Closing USSGL Account: 195000 Lessee Right-To-Use Lease Asset 

195000 Preclosing Balance 195000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

195000 E 195000 B 

 

Closing Rule Number: 45.195900 

Closing USSGL Account: 195900 Accumulated Amortization on Lessee Lease Assets 

195900 Preclosing Balance 195900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

195900 E 195900 B 

 

Closing Rule Number: 45.214010 

Closing USSGL Account: 214010 Unfunded Accrued Interest Payable 

214010 Preclosing Balance 214010 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214010 E 214010 B 

 

Closing Rule Number: 45.233000 

Closing USSGL Account: 233000 Unearned Lessor Revenue 

233000 Preclosing Balance 233000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

233000 E 233000 B 

 

Closing Rule Number: 45.293000 

Closing USSGL Account: 293000 Lessee Lease Liability 

293000 Preclosing Balance 293000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

293000 E 293000 B 

 

Closing Rule Number: 45.293010 

Closing USSGL Account: 293010 Unfunded Lessee Lease Liability 

293010 Preclosing Balance 293010 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

293010 E 293010 B 

 
Part 2 DRAFT Fiscal Year 2024 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 DRAFT VII CER - 3 IRC Handout 8/23/23

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

571400 E E/F/U 331000 B 

593000 E E/F/U 

593900 E E/F/U 

671300 E E/F/U 

693000 E E/F/U