Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 1 IRC Meeting April 20, 2017 

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

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 

Budgetary Financing Sources:
Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 2 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

4 591900

Revenue and Other Financing Sources - 

Cancellations E E/U

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

Appropriations used

Nonexchange revenue
Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 3 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

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

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

Donations and forfeitures of cash and cash equivalents
Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 4 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

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 - TransfersOut - Other E E/U

8 576600

Nonexpenditure Financing Sources - TransfersOut - 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

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

9 711200 Gains on Disposition of Borrowings E 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

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

Other (+/-)
Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 5 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

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

13 579000 Other Financing Sources E E E/U

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 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 6 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

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 711200 Gains on Disposition of Borrowings E 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

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 (+/-)
Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 7 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

16

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

Net Change

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

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 

Budgetary Financing Sources:
Part 2 

SUPPLEMENT

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 8 IRC Meeting April 20, 2017 

Line

No.

USSGL

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

Budgetary Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

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

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

Appropriations received

Appropriations transferred-in/out (+/-)

Other Adjustments (+/-)

Appropriations used

This line is calculated. Equals sum of lines 21 through 

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

Fiscal Year 2017 Reporting

Section V

Bulletin No. 2017-06 DRAFT V SCNP - 9 IRC Meeting April 20, 2017

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.