This crosswalk serves as a guide and is not all inclusive. While it presents the most common scenarios, agencies should use their discretionary and professional judgment for agency specific cases when preparing the reconciliation.

This crosswalk applies only to Funds that have Net Cost of Operations, Net Outlays, or both. 

Fiduciary funds (F) must be excluded from the calcuation below.

Expense (loss) items should be subtracted, while all revenue (gain) items should be added. 

Cells highlighted gray should have no input data entered according to the USSGL attributes. Only unshaded boxes should contain input data. 

Values used in reconciliation should be net of any intraagency transactions, except for transactions that have occurred with FCRA Financing Funds. 

6/24/2021

Beg/End

USSGL 

Account Fed Flag

Exchange/NonexchangeCustodial/NonCustodial

Financing 

Account 

Indicator (+/-)

Intragovernmental 

(Fed/NonFed attributes F,G,Z)

With the Public 

(Fed/NonFed attribute N) Total FY20XX Add. Info

Net Cost (+/-) $ - $ - $ - 2

Components of net cost not part of the budgetary outlays

Property, plant, and equipment depreciation expense E 671000 N N (-) - 4

Property, plant, and equipment disposals and revaluations E Other* N N (+/-) - 4

E 711000 N X N (+) 7

E 721000 N X N (-) 7

Cost of goods sold E 650000 F/N N (-) -

Inventory disposals and revaluations E Other* N N (+/-) -

E 711000 N X N (+) 7

E 721000 N X N (-) 7

Applied overhead/cost capitalization offset E 660000 N N (-) -

E 661000 N N (-) -

Year-end credit reform subsidy accrual reestimates E Other* N (+) -

Adjustments to prior year credit reform reestimates accrual E Other* N (-) -

Loan modification adjustment transfers E Other* N (+/-) -

Unrealized valuation loss/(gain) on investments in GSE's E 592200 N X N (+/-) - 6

Valuation adjustments on investments E Other* F/N N (+/-) - 5

Gains/Losses on all other investments E 711000 N X N (+) - 7

E 721000 N X N (-) - 7

E 711100 F/N X N (+) - 5

E 711200 F X N (+) - 5

E 718000 F/N X N (+) - 5

E 718100 N X N (+) - 5

E 719000 F/N X N (+) - 5

E 721100 F/N X A N (-) - 5

E 721200 F X N (-) - 5

E 728000 F/N X N (-) - 5

E 728100 N X N (-) - 5

E 729000 F/N X N (-) - 5

Other gains/losses on all other investments E 730000 N X N (+/-) - 5

Other* F/N N (+/-) - 5

Increase/(Decrease) in Assets:

Accounts receivable, net E-B 131000 F/N A N (+/-) -

E-B 131900 F/N A N (+/-) -

E-B 132000 F/N N (+/-) -

E-B 132100 F/N N (+/-) -

E-B 132500 N A N (+/-) -

E-B 132900 N A N (+/-) -

E-B 133000 F N (+/-) -

E-B 133500 F N (+/-) -

E-B 134000 N A N (+/-) -

E-B 134300 N A N (+/-) -

Reconciliation of Net Operating Cost & Net Budgetary Outlays
E-B 134700

NAN (+/-) -

E-B 134800NAN (+/-) -

E-B 136000 F/NAN (+/-) -

E-B 136300NAN (+/-) -

E-B 136700 F/NAN (+/-) -

E-B 136800NAN (+/-) -

E-B 137000 F/NAN (+/-) -

E-B 137300NAN (+/-) -

E-B 137700 F/NAN (+/-) -

E-B 137800NAN (+/-) -

E-B 139000FN (+/-) -

E-B 192300FN (+/-) -

E-B 192500FN (+/-) -

E-B 198100FAN (+/-) -

E-B 199000FN (+/-) -

Loans receivable, net (Non-FCRA) E-B 134000FAN (+/-) -

E-B 134100 F/NAN (+/-) -

E-B 134500NAN (+/-) -

E-B 135000 F/NN (+/-) -

E-B 135090N (+/-) -

E-B 135100FN (+/-) -

E-B 135900NN (+/-) -

E-B 135990N (+/-) -

E-B 136100 F/NAN (+/-) -

E-B 136500NAN (+/-) -

E-B 137100 F/NAN (+/-) -

E-B 137500NAN (+/-) -

E-B 138000NN (+/-) -

E-B 138100NN (+/-) -

E-B 138500NN (+/-) -

E-B 138900NN (+/-) -

E-B 139900NN (+/-) -

E-B 155100NN (+/-) -

E-B 155900NN (+/-) -

E-B 164200NN (+/-) -

E-B 164300NN (+/-) -

E-B 164400NN (+/-) -

E-B 164500NN (+/-) -

E-B 164600NN (+/-) 

-

E-B 164700NN (+/-) -

Securities and investments E-B 134200 F/NAN (+/-) -5

E-B 134600NAN (+/-) -5

E-B 161200 F/NN (+/-) -5

E-B 161300 F/NN (+/-) -5

E-B 161800 F/NN (+/-) -5

E-B 162000 F/NN (+/-) -5

E-B 162100 F/NN (+/-) -5

E-B 162200 F/NN (+/-) -5

E-B 162300 F/NN (+/-) -5

E-B 163000FN (+/-) -5

E-B 163100FN (+/-) -5

E-B 163300FN (+/-) -5

E-B 164300FN (+/-) -5

E-B 167000NN (+/-) -5

E-B 167100NN (+/-) -5

E-B 167200NN (+/-) -5

E-B 167900NN (+/-) -5

E-B 169000 F/NN (+/-) -5

Investments in government-sponsored enterprises E-B 165000NN (+/-) -
E-B 165100

NN (+/-) -

E-B 165200NN (+/-) -

E-B 165300NN (+/-) -

E-B 211200NN (+/-) -

E-B 292200NN (+/-) -

E-B 592200NXN (+/-) -6

Investments in special purpose vehicles E-B Other* -5

Other assets E-B 110100NN (+/-) -

E-B 110300NN (+/-) -

E-B 110900NN (+/-) -

E-B 111000NAN (+/-) -

E-B 112000NN (+/-) -

E-B 112500NN (+/-) -

E-B 113500NN (+/-) -

E-B 114500NN (+/-) -

E-B 119000NN (+/-) -

E-B 119090N (+/-) -

E-B 119305N (+/-) -

E-B 119306N (+/-) -

E-B 119307N (+/-) -

E-B 119309N (+/-) -

E-B 119333

N (+/-) -

E-B 119400NN (+/-) -

E-B 119500NN (+/-) -

E-B 120000NN (+/-) -

E-B 120500NN (+/-) -

E-B 120900NN (+/-) -

E-B 134400NAN (+/-) -

E-B 138400NAN (+/-) -

E-B 141000 F/NN (+/-) -

E-B 153100NN (+/-) -

E-B 153200NN (+/-) -

E-B 192100GAN (+/-) -

E-B 198000FN (+/-) -

E-B 199000 G/NN (+/-) -

E-B 199500NN (+/-) -

(Increase)/Decrease in Liabilities:

Accounts payable E-B 211000 F/NAN (+/-) -

E-B 212000 F/NN (+/-) -

E-B 213000FN (+/-) -

E-B 214000 F/NN (+/-) -

E-B 214100 F/NN (+/-) 

-

E-B 215000FN (+/-) -

E-B 215500FN (+/-) -

E-B 217000FN (+/-) -

E-B 219000FN (+/-) -

E-B 221300FN (+/-) -

E-B 221500FN (+/-) -

E-B 222500FN (+/-) -

E-B 229000FN (+/-) -

E-B 292300FN (+/-) -

E-B 294000FN (+/-) -

E-B 296000 F/NN (+/-) -

E-B 299000FN (+/-) -

E-B 299100FN (+/-) -

E-B 299200FN (+/-) -

Loans guarantee liability (Non-FCRA)/Loans Payable E-B 218000NN (+/-) -

E-B 251000FN (+/-) -
E-B 251100

FN (+/-) -

E-B 252000FN (+/-) -

E-B 259000FN (+/-) -

Insurance and guarantee program liabilities E-B 220000NN (+/-) -

E-B 220500NN (+/-) -

E-B 266000NN (+/-) -

Environmental and disposal liabilities E-B 299500NN (+/-) -

Benefits due and payable E-B 216000NN (+/-) -

Federal employee and veteran benefits payable E-B 219100NN (+/-) -

E-B 221300NN (+/-) -

E-B 221500NN (+/-) -

E-B 221600NN (+/-) -

E-B 221700NN (+/-) -

E-B 221800NN (+/-) -

E-B 222000NN (+/-) -

E-B 229000NN (+/-) -

E-B 261000NN (+/-) -

E-B 262000NN (+/-) -

E-B 263000NN (+/-) -

E-B 265000NN (+/-) -

E-B 269000N

N (+/-) -

Other Liabilities E-B 201000 F/NN (+/-)

E-B 209010FN (+/-) -

E-B 213000NN (+/-) -

E-B 219000NN (+/-) -

E-B 219200NN (+/-) -

E-B 219300NN (+/-) -

E-B 221000NN (+/-) -

E-B 221100NN (+/-) -

E-B 221300ZN (+/-) -

E-B 222500ZN (+/-) -

E-B 229000ZN (+/-) -

E-B 231000 F/NN (+/-) -

E-B 232000 F/NN (+/-) -

E-B 240000 Z/NN (+/-) -

E-B 241000 Z/NN (+/-) -

E-B 259000 F/GN (+/-) -

E-B 267000NN (+/-) -

E-B 291000NN (+/-) -

E-B 292000NN (+/-) -

E-B 294000NN (+/-) 

-

E-B 299000 G/Z/NN (+/-) -

E-B 299010FN (+/-) -

E-B 299100GN (+/-) -

E-B 299110FN (+/-) -

Financing Sources:

Imputed CostE 673000 F N (-) -

Total Components of net operating cost not part of the budgetary outlays $ - $ - $ -

Components of the budget outlays that are not part of net operating cost

Acquisition of capital assetsE 880200 F/NN (+) -4

Acquisition of inventoryE 880300 F/NN (+) -

Acquisition of other assetsE 880400 F/NN (+) -

Acquisition of investments Other* F/NN (+) -5
Investment dividend/interest payments Other* F/N N (+) - 5

Sale/repayment of investment assets Other* F/N N (+) - 5

Other investment activity Other* F/N N (+/-) - 5

Effect of prior year credit reform subsidy re-estimates Other* N N (+/-) -

Financing Sources:

Donated Revenue E 560000 N T A/S N (-) -

Transfers out (in) without reimbursements E 572000 F N (-) -

E 573000 F/Z N (+) -

E 575000 F N (-) -

E 575500 F N (-) -

E 575600 F N (-) -

E 576000 F N (+) -

E 576500 F N (+) -

E 577500 F N (-) -

E 577600 F N (+) -

Total Components of the budget outlays that are not part of net operating cost $ - $ - $ -

Misc Items

Distributed offsetting receipts (SBR 4200) N -

Custodial/Non-exchange revenue E 531000 F/N E/T A/S N (-) -

E 531000 F/N X S N (-)

E 531100 F/N T A/S N (-) -

E 531200 F/N T A/S N (-) -

E 532000 N T A/S N (-) -

E 532400 N T A/S N (-) -

E 590000 F/N/Z E/T A/S N (-) -

E 590900 F/N/Z E/T A/S N (-) -

E 599000 F/G/N E/T S N (-) -

E 599100 F/G/N E/T S N (+) -

E 599700 F E/T N (-)

E 599800 F E/T S N (+)

Non-Entity Activity E 599300 F/G N (-) -

Other Temporary Timing Differences E 740000 N/Z N (+/-) -

E 740100 N/Z N (+/-) -

E 740500 N/Z N (+/-) -

Appropriated Receipts for Trust/Special Funds E 411400 N (+/-)

Total Other Reconciling Items $ - $ - $ -

Total Net Outlays (Calculated Total) $ - $ - $ - 1

Budgetary Agency Outlays, net (SBR 4210)

Budgetary Agency Outlays, net $ - 3

Other* 

1

2

3

No USSGL Mapping at this time. Agencies will need to use additional information available in their system with sub accounts or external system data elements for further 

breakdown account activity. For example, Reestimates, Investment Info, etc.

Calculated total from SNC and reconciling items

Additional Information

Should tie to SNC Net Cost

Should tie to Line 4210 on SBR
4

5

6

7 Agencies should only use one of the three sections for the 711000/721000 USSGLs.

Should be opposite signs. If included in "Unrealized valuation loss/(gain) on investments in GSE's" then must be removed from the change of "Investments in 

government-sponsored enterprises."

Should tie to change in PP&E 

Should tie to Securities and investments - Additional Other Lines will need to be netted/removed from the Securities and Investments Line total.