Part 2

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2019 Reporting

Section V 

Bulletin No. 2019-02 DRAFT IRC Meeting December 4, 2018

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code Addl. Info.

18

18 579000 Other Financing Sources E D E/U

18 711000 Gains on Disposition of Assets - Other E T D E/U

18 711100 Gains on Disposition of Investments E T D E/U

18 718000 Unrealized Gains E T D E/U

18 719000 Other Gains E T D E/U

18 719090 Gains on International Monetary Fund Assets E T D U

18 721000 Losses on Disposition of Assets - Other E T D E/U

18 721100 Losses on Disposition of Investments E T A D E/U

18 721200 Losses on Disposition of Borrowings E T D E/U

18 728000 Unrealized Losses E T D E/U

18 729000 Other Losses E T D E/U

18 729090 Losses on International Monetary Fund Assets E T D U

18 750000 Distribution of Income - Dividend E T D E/U

22

22 579000 Other Financing Sources E E E/U

22 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E U

22 579100 Adjustment to Financing Sources - Credit Reform E E E/U

22 579500 Seigniorage E E E/U

22 590000 Other Revenue E E/T A E E/U

22 590900 Contra Revenue for Other Revenue E E/T A E E/U

22 599300

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

Position E A E E/U

22 599400

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

Net Position E A E E/U

22 711000 Gains on Disposition of Assets - Other E T E E/U

22 711100 Gains on Disposition of Investments E T E E/U

22 718000 Unrealized Gains E T E E/U

22 719000 Other Gains E T E E/U

22 719090 Gains on International Monetary Fund Assets E T E U

22 721000 Losses on Disposition of Assets - Other E T E E/U

Other (+/-)

Other (+/-)
Part 2

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2019 Reporting

Section V 

Bulletin No. 2019-02 DRAFT IRC Meeting December 4, 2018

22 721100 Losses on Disposition of Investments E T A E E/U

22 721200 Losses on Disposition of Borrowings E T E E/U

22 728000 Unrealized Losses E T E E/U

22 729000 Other Losses E T E E/U

22 729090 Losses on International Monetary Fund Assets E T E U

22 750000 Distribution of Income - Dividend E T E E/U
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.
No.

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 Yr

Cust/Noncus

t

Exch/Nonexc

h Fed/NonFed

Trading 

Ptnr

Trading 

Ptnr Main PY Adj DEFC

Program 

Rpt Cat Reimb Flag Year of BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code TAS Status Trans. Code

Borrowing 

Authority

From the 

Treasury

Borrowing 

Authority

From the 

Public

Contract 

Authority

721200

Losses on 

Disposition of 

Borrowings N P D E D/C D/E X F ### /####

CF/DF/EC/E

G/EM/EP/ER

/ES/ET/GA/T

R/UG/US/UT E/F/U D/G/N U/E X/K/N D/I/M/N D/I/M/N D/I/M/N

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES TAS ATTRIBUTES