Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 47 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

1

1 310000 Unexpended Appropriations - Cumulative B

1 331000 Cumulative Results of Operations B

2

2.1

2.1 740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles E N

2.2

2.2 740000

Prior-Period Adjustments Due to Corrections of 

Errors E N

2.3

2.3 740500

Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N

3 29

3.1 29

3.1 310900

Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z

3.1 570900

Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z

3.1 740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles E Z

3.2 29

3.2 310800

Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z

3.2 570800

Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z

3.2 740000

Prior-Period Adjustments Due to Corrections of 

Errors E Z

Changes in Accounting Principles (RC 29) /1

Corrections of Errors (RC 29)

Beginning Net Position Balance

Non-Federal Prior Period Adjustments

Changes in Accounting Principles

Corrections of Errors

Corrections of Errors - Years Preceding the Prior Year

Federal Prior Period Adjustments
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 48 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

3.3 29

3.3 310500

Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z

3.3 570500

Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z

3.3 740500

Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E Z

4

5

5.1

5.1 580100 Tax Revenue Collected - Individual E N T

5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T

5.1 583100 Contra Revenue for Taxes - Individual E N T

5.1 589100 Tax Revenue Refunds - Individual E N T

5.2

5.2 580200 Tax Revenue Collected - Corporate E N T

5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T

5.2 583200 Contra Revenue for Taxes - Corporate E N T

5.2 589200 Tax Revenue Refunds - Corporate E N T

For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, and 3.2.

For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, 3.1, 3.2, 

and 3.3.

Adjusted Beginning Net Position Balance

This line is calculated.

Corrections of Errors - Years Preceding the Prior Year (RC 

29)

Non-Federal Nonexchange Revenue:

Individual Income Tax and Tax Withholdings (for use by 

Treasury only)

Corporation Income Taxes (for use by Treasury only)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 49 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

5.3

5.3 580400 Tax Revenue Collected - Excise E N T

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T

5.3 583400 Contra Revenue for Taxes - Excise E N T

5.3 589400 Tax Revenue Refunds - Excise E N T

5.4

5.4 580300 Tax Revenue Collected - Unemployment E N T

5.4 582300

Tax Revenue Accrual Adjustment - 

Unemployment E N T

5.4 583300 Contra Revenue for Taxes - Unemployment E N T

5.4 589300 Tax Revenue Refunds - Unemployment E N T

5.5

5.5 580600 Tax Revenue Collected - Customs E N T

5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T

5.5 583600 Contra Revenue for Taxes - Customs E N T

5.5 589600 Tax Revenue Refunds - Customs E N T

5.6

5.6 580500 Tax Revenue Collected - Estate and Gift E N T

5.6 582500

Tax Revenue Accrual Adjustment - Estate and 

Gift E N T

5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T

5.6 589500 Tax Revenue Refunds - Estate and Gift E N T

5.7

5.7 531000 Interest Revenue - Other E N T

5.7 531100 Interest Revenue - Investments E N T

5.7 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E N T

5.7 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E N T

5.7 531800

Contra Revenue for Interest Revenue - 

Investments E N T

5.7 531900 Contra Revenue for Interest Revenue - Other E N T

Unemployment Taxes

Customs Duties

Estate and Gift Taxes

Other Taxes and Receipts

Excise Taxes
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 50 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

5.7 532000 Penalties and Fines Revenue E N T

5.7 532400 Contra Revenue for Penalties and Fines E N T

5.7 540000 Funded Benefit Program Revenue E N T

5.7 540900

Contra Revenue for Funded Benefit Program 

Revenue E N T

5.7 560000 Donated Revenue - Financial Resources E N T

5.7 560900

Contra Revenue for Donations - Financial 

Resources E N T

5.7 561000 Donated Revenue - Nonfinancial Resources E N T

5.7 561900

Contra Donated Revenue - Nonfinancial 

Resources E N T

5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D

5.7 564900

Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N T D

5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E

5.7 565900

Contra Forfeiture Revenue - Forfeitures of 

Property E N T E

5.7 579500 Seigniorage E N E 4

5.7 580000

Tax Revenue Collected - Not Otherwise 

Classified E N T

5.7 582000

Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E N T

5.7 583000

Contra Revenue for Taxes - Not Otherwise 

Classified E N T

5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T

5.7 590000 Other Revenue E N T D/E

5.7 590900 Contra Revenue for Other Revenue E N T D/E

5.7 592300

Valuation Change in Investments - Beneficial 

Interest in Trust E N T

5.7 599000

Collections for Others - Statement of Custodial 

Activity E N T D/E

5.7 599100

Accrued Collections for Others - Statement of 

Custodial Activity E N T D/E

5.7 711000 Gains on Disposition of Assets - Other E N T D/E

5.7 711100 Gains on Disposition of Investments E N T D/E
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 51 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

5.7 718000 Unrealized Gains E N T D/E

5.7 719000 Other Gains E N T D/E

5.7 721000 Losses on Disposition of Assets - Other E N T D/E

5.7 721100 Losses on Disposition of Investments E N T D/E

5.7 728000 Unrealized Losses E N T D/E

5.7 729000 Other Losses E N T D/E

5.7 750000 Distribution of Income - Dividend E N T D/E

5.8

5.8

5.9

6

6.1 03

6.1 531100 Interest Revenue - Investments E F T 5

6.1 531800

Contra Revenue for Interest Revenue - 

Investments E F T 5

6.1 711100 Gains on Disposition of Investments E F T D/E 5

6.1 718000 Unrealized Gains E F T D/E 5

6.1 721100 Losses on Disposition of Investments E F T D/E 5

6.1 728000 Unrealized Losses E F T D/E 5

6.2 05

6.2 531000 Interest Revenue - Other E F T 5

6.2 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F T 5

6.2 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F T 5

6.2 531900 Contra Revenue for Interest Revenue - Other E F T 5

6.3 26

Federal Nonexchange Revenue:

Federal Securities Interest Revenue Including Associated 

Gains and Losses (Nonexchange) (RC 03) /1

Borrowings and Other Interest Revenue (Nonexchange) (RC 

05) /1

Benefit Program Revenue (Nonexchange) (RC 26) /1

Miscellaneous Earned Revenues/2

Total Non-Federal Nonexchange Revenue

This line is calculated. Equals sum of lines 5.1 through 5.8.
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 52 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

6.3 540000 Funded Benefit Program Revenue E F T 5

6.3 540900

Contra Revenue for Funded Benefit Program 

Revenue E F T 5

6.4 45

6.4 580000

Tax Revenue Collected - Not Otherwise 

Classified E G T

6.4 580100 Tax Revenue Collected - Individual E G T

6.4 580200 Tax Revenue Collected - Corporate E G T

6.4 580300 Tax Revenue Collected - Unemployment E G T

6.4 580400 Tax Revenue Collected - Excise E G T

6.4 580500 Tax Revenue Collected - Estate and Gift E G T

6.4 580600 Tax Revenue Collected - Customs E G T

6.4 582000

Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G T

6.4 582100 Tax Revenue Accrual Adjustment - Individual E G T

6.4 582200 Tax Revenue Accrual Adjustment - Corporate E G T

6.4 582300

Tax Revenue Accrual Adjustment - 

Unemployment E G T

6.4 582400 Tax Revenue Accrual Adjustment - Excise E G T

6.4 582500

Tax Revenue Accrual Adjustment - Estate and 

Gift E G T

6.4 582600 Tax Revenue Accrual Adjustment - Customs E G T

6.4 583000

Contra Revenue for Taxes - Not Otherwise 

Classified E G T

6.4 583100 Contra Revenue for Taxes - Individual E G T

6.4 583200 Contra Revenue for Taxes - Corporate E G T

6.4 583300 Contra Revenue for Taxes - Unemployment E G T

6.4 583400 Contra Revenue for Taxes - Excise E G T

6.4 583500 Contra Revenue for Taxes - Estate and Gift E G T

6.4 583600 Contra Revenue for Taxes - Customs E G T

6.4 589000 Tax Revenue Refunds - Not Otherwise Classified E G T

6.4 589100 Tax Revenue Refunds - Individual E G T

6.4 589200 Tax Revenue Refunds - Corporate E G T

6.4 589300 Tax Revenue Refunds - Unemployment E G T

Other Taxes and Receipts (RC 45) /1
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 53 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

6.4 589400 Tax Revenue Refunds - Excise E G T

6.4 589500 Tax Revenue Refunds - Estate and Gift E G T

6.4 589600 Tax Revenue Refunds - Customs E G T

6.5

7

7.1 41

7.1 310100

Unexpended Appropriations - Appropriations 

Received E G

7.1 310600 Unexpended Appropriations - Adjustments E G

7.1 310700 Unexpended Appropriations - Used E G

7.2 07

7.2 574000

Appropriated Dedicated Collections Transferred 

In E F 5

7.3 07

7.3 574500

Appropriated Dedicated Collections Transferred 

Out E F 5

Total Federal Nonexchange Revenue

This line is calculated. Equals sum of lines 6.1 through 6.4.

Budgetary Financing Sources:

Appropriations Received As Adjusted (Recissions and Other 

Adjustments) (RC 41) /1

Appropriation of Unavailable Special or Trust Fund Receipts 

Transfers-In (RC 07) /1

Appropriation of Unavailable Special or Trust Fund Receipts 

Transfers-Out (RC 07) /1
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 54 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

7.4 08

7.4 310200 Unexpended Appropriations - Transfers-In E F

7.4 575500

Nonexpenditure Financing Sources - TransfersIn - Other E F

7.5 08

7.5 310300 Unexpended Appropriations - Transfers-Out E F

7.5 576500

Nonexpenditure Financing Sources - TransfersOut - Other E F

7.6 09

7.6 575000 Expenditure Financing Sources - Transfers-In E F

7.6 599700

Financing Sources Transferred In From 

Custodial Statement Collections E F

7.7 09

7.7 576000 Expenditure Financing Sources - Transfers-Out E F

7.7 599800

Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F

7.8 11

7.8 575600

Nonexpenditure Financing Sources - TransfersIn - Capital Transfers E F

7.9 11

7.9 576600

Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E F

7.9 579200

Financing Sources To Be Transferred Out - 

Contingent Liability E F

Nonexpenditure Transfers-Out of Unexpended 

Appropriations and Financing Sources (RC 08) /1

Expenditure Transfers-In of Financing Sources (RC 09) /1

Expenditure Transfers-Out of Financing Sources (RC 09) /1

Nonexpenditure Transfers-In of Unexpended Appropriations 

and Financing Sources (RC 08) /1

Nonexpenditure Transfer-In of Financing Sources - Capital 

Transfers (RC 11)

Nonexpenditure Transfer-Out of Financing Sources - Capital 

Transfers (RC 11)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 55 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

7.10 44

7.10 532000 Penalties and Fines Revenue E G T

7.10 532400 Contra Revenue for Penalties and Fines E G T

7.10 599000

Collections for Others - Statement of Custodial 

Activity E G T D

7.11 29

7.11

7.12 29

7.12 531100 Interest Revenue - Investments E Z T

7.12 570000 Expended Appropriations E G

7.12 579000 Other Financing Sources E G/Z D

7.12 590000 Other Revenue E G/Z T D 3

7.12 590900 Contra Revenue for Other Revenue E G T D 3

7.12 591900

Revenue and Other Financing Sources - 

Cancellations E G

7.12 599000

Collections for Others - Statement of Custodial 

Activity E Z T D

7.12 599100

Accrued Collections for Others - Statement of 

Custodial Activity E Z T D

7.12 711100 Gains on Disposition of Investments E Z T D/E

7.12 721100 Losses on Disposition of Investments E Z T D/E

7.12 721200 Losses on Disposition of Borrowings E Z T D/E

7.12 729000 Other Losses E Z T D/E

7.12 750000 Distribution of Income - Dividend E G T D

7.13 41

7.13 320100 Appropriations Outstanding - Warrants Issued E F

7.13 320600 Appropriations Outstanding - Adjustments E F

Collections for Others Transferred to the General Fund (RC 

44)

Accrual for Amounts to be Collected for Others and 

Transferred to the General Fund (RC 29)

Other Budgetary Financing Sources (RC 29) /1, 8

Warrants Issued (RC41) (for use by Treasury General Fund 

only)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 56 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

7.14 45

7.14 771000

Trust Fund Warrant Journal Vouchers Issued Net 

of Adjustments E F

7.15

8

8.1 18

8.1 572000

Financing Sources Transferred In Without 

Reimbursement E F

8.1 577500 Nonbudgetary Financing Sources Transferred In E F

8.2 18

8.2 573000

Financing Sources Transferred Out Without 

Reimbursement E F

8.2 577600

Nonbudgetary Financing Sources Transferred 

Out E F

8.3 25

8.3 578000 Imputed Financing Sources E F

8.4 44

8.4 599000

Collections for Others - Statement of Custodial 

Activity E G T E 7

8.4 599300

Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G E 7

8.5 48

8.5 599100

Accrued Collections for Others - Statement of 

Custodial Activity E G T E 7

Transfers-In Without Reimbursement (RC 18) /1

Transfers-Out Without Reimbursement (RC 18) /1

Trust Fund Warrants Issued Net of Adjustments (RC45) (for 

use by Treasury General Fund only)

Total Budgetary Financing Sources

This line is calculated. Equals sum of lines 7.1 through 7.14.

Other Financing Sources:

Imputed Financing Sources (RC 25) /1

Non-Entity Collections Transferred to the General Fund (RC 

Accrual for Non-Entity Amounts To Be Collected and 

Transferred to the General Fund (RC 48)
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 57 December 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Budgetary Impact Indicator Recip. Cat. Addl. Info.

8.5 599400

Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G E 7

8.6 29

8.6 579000 Other Financing Sources E G/Z E

8.6 579100

Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z E

8.6 599000

Collections for Others - Statement of Custodial 

Activity E Z T E 7

8.6 599100

Accrued Collections for Others - Statement of 

Custodial Activity E Z T E 7

8.7 44

8.7 532000 Penalties and Fines Revenue E F T

8.7 532400 Contra Revenue for Penalties and Fines E F T

8.7 571000

Transfer in of Agency Unavailable Custodial and 

Non-Entity Collections E F

8.8 48

8.8 571200

Accrual of Agency Amount To Be Collected - 

Custodial and Non-Entity E F

8.9

9

10

This line is calculated. Equals sum of lines 8.1 through 8.8

Net Cost of Operations (+/-)

Ending Net Position Balance

This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.15, 

8.9, and 9.

Other Non-Budgetary Financing Sources (RC 29) /1, 9

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections (RC 44) (for use by Treasury General Fund only)

Accrual of Agency's Amounts to be Collected (RC 48) (for 

use by Treasury General Fund only)

Total Other Financing Sources
Part 2

SUPPLEMENT

USSGL Crosswalk- Reclassified Statement of Changes in Net Position

Fiscal Year 2015 Reporting

Section VI

Bulletin No. 2015-03 DRAFT VI - 58 December 2014

Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Agency Reporting Requirements for the Financial Report of the United States 

Government, Appendix 7.

2. As defined in TFM, Volume I, Part 2, Chapter 4700, Agency Reporting Requirements for 

the Financial Report of the United States Government.

3. This account is associated with RC 24 rather than RC 29.

4. Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) 

and has a non-Federal attribute. A new line to accommodate seigniorage with an "N" attribute 

was not added to the "Other Financing Sources" line since seigniorage does not meet the 

Financial Report's materiality threshold. As a result, seigniorage was added to the "Other 

Taxes and Receipts" line instead.

5. Exclude General Fund activity in this account.

6. Budgetary portion only.

7. Non budgetary portion only.

8. This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC is 

established then the data can be segregated.

9. This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is 

established then the data can be segregated.