Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-3 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

1

2

2.1

2.1 110100 General Fund Operating Cash E N GA/MR U

2.1 110300 Restricted Operating Cash E N GA/MR U

2.1 110900 Checks Outstanding E N GA/MR U

2.1 111000 Undeposited Collections

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

2.1 112000 Imprest Funds

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.1 112500 U.S. Debit Card Funds

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.1 113000 Funds Held by the Public - Budgetary

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.1 114500 Cash Held by U.S. Disbursing Officers Outside 

the Treasury's General Account E N GA/MR U

2.1 119000 Other Cash

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

2.1 119300 International Monetary Fund Assets - Reserve 

Position E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.1 119400 Exchange Stabilization Fund Assets - Holdings 

of Special Drawing Rights E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.1 119500 Other Monetary Assets

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

2.1 120000 Foreign Currency

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

2.1 120500 Foreign Currency Denominated Equivalent 

Assets E N EP E

2.1 120900 Uninvested Foreign Currency E N EP E

2.1 134400 Interest Receivable on Special Drawing Rights

E N EP E

2.1 138400 Interest Receivable - Foreign Currency 

Denominated Assets E N EP E

2.1 153100 Seized Monetary Instruments

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

USSGL Crosswalk - Reclassified Balance Sheet

Assets

Non-Federal

Cash and Other Monetary Assets
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-4 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.1 153200 Seized Cash Deposited

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2

2.2 131000 Accounts Receivable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

2.2 131900 Allowance for Loss on Accounts Receivable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 132000 Funded Employment Benefit Contributions 

Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 132100 Unfunded FECA Benefit Contributions 

Receivable E N EG U

2.2 132500 Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET E/U

2.2 132900 Allowance for Loss on Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET E/U

2.2 134000 Interest Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET E/U

2.2 134300 Interest Receivable - Taxes

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 134700 Allowance for Loss on Interest Receivable - Not 

Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 134800 Allowance for Loss on Interest Receivable - 

Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 136000 Penalties and Fines Receivable - Not Otherwise 

Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 136300 Penalties and Fines Receivable - Taxes

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 136700 Allowance for Loss on Penalties and Fines 

Receivable - Not Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 136800 Allowance for Loss on Penalties and Fines 

Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 137000 Administrative Fees Receivable - Not Otherwise 

Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 137300 Administrative Fees Receivable - Taxes

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 137700 Allowance for Loss on Administrative Fees 

Receivable - Not Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.2 137800 Allowance for Loss on Administrative Fees 

Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Accounts and Taxes Receivable, Net
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-5 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.3

2.3 134100 Interest Receivable - Loans

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 134500 Allowance for Loss on Interest Receivable - 

Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 135000 Loans Receivable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

2.3 135900 Allowance for Loss on Loans Receivable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 136100 Penalties and Fines Receivable - Loans

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 136500 Allowance for Loss on Penalties and Fines 

Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 137100 Administrative Fees Receivable - Loans

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 137500 Allowance for Loss on Administrative Fees 

Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 139900 Allowance for Subsidy

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 155100 Foreclosed Property

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.3 155900 Foreclosed Property - Allowance

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4

2.4 138000 Loans Receivable - Troubled Assets Relief 

Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 138100 Interest Receivable - Loans - Troubled Assets 

Relief Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 138500 Allowance for Loss on Interest Receivable - 

Loans - Troubled Assets Relief Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 138900 Allowance for Subsidy - Loans - Troubled Assets 

Relief Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Loans Receivable, Net

TARP Direct Loans and Equity Investments, Net (for 

use by Treasury only)
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-6 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.4 164200 Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 164300 Allowance for Subsidy - Preferred Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 164400 Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 164500 Allowance for Subsidy - Common Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 164600 Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.4 164700 Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5

2.5 151100 Operating Materials and Supplies Held for Use

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 151200 Operating Materials and Supplies Held in 

Reserve for Future Use E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 151300 Operating Materials and Supplies - Excess, 

Obsolete, and Unserviceable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 151400 Operating Materials and Supplies Held for 

Repair E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 151900 Operating Materials and Supplies - Allowance

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152100 Inventory Purchased for Resale

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152200 Inventory Held in Reserve for Future Sale

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152300 Inventory Held for Repair

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152400 Inventory - Excess, Obsolete, and Unserviceable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Inventories and Related Property, Net
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-7 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.5 152500 Inventory - Raw Materials

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152600 Inventory - Work-in-Process

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152700 Inventory - Finished Goods

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 152900 Inventory - Allowance

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 154100 Forfeited Property Held for Sale

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 154200 Forfeited Property Held for Donation or Use

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 154900 Forfeited Property - Allowance

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 156100 Commodities Held Under Price Support and 

Stabilization Support Programs E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 156900 Commodities - Allowance

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 157100 Stockpile Materials Held in Reserve

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 157200 Stockpile Materials Held for Sale

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 159100 Other Related Property

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.5 159900 Other Related Property - Allowance

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6

2.6 171100 Land and Land Rights

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 171200 Improvements to Land

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 171900 Accumulated Depreciation on Improvements to 

Land E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 172000 Construction-in-Progress

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Property, Plant, and Equipment, Net
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-8 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.6 173000 Buildings, Improvements, and Renovations

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 173900 Accumulated Depreciation on Buildings, 

Improvements, and Renovations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 174000 Other Structures and Facilities

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 174900 Accumulated Depreciation on Other Structures 

and Facilities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 175000 Equipment

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 175900 Accumulated Depreciation on Equipment

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 181000 Assets Under Capital Lease

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 181900 Accumulated Depreciation on Assets Under 

Capital Lease E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 182000 Leasehold Improvements

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 182900 Accumulated Amortization on Leasehold 

Improvements E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 183000 Internal-Use Software

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 183200 Internal-Use Software in Development

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 183900 Accumulated Amortization on Internal-Use 

Software E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 184000 Other Natural Resources

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 184900 Allowance for Depletion

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 189000 Other General Property, Plant, and Equipment

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.6 189900 Accumulated Depreciation on Other General 

Property, Plant, and Equipment E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 Debt and Equity Securities
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-9 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.7 134200 Interest Receivable - Investments

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 134600 Allowance for Loss on Interest Receivable - 

Investments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 161000 Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 161100 Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 161200 Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 161800 Market Adjustment - Investments

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.7 162000 Investments in Securities Other Than the Bureau 

of the Fiscal Service Securities E E/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 4

2.7 162100 Discount on Securities Other Than the Bureau of 

the Fiscal Service Securities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 4

2.7 162200 Premium on Securities Other Than the Bureau of 

the Fiscal Service Securities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 4

2.7 162300 Amortization of Discount and Premium on 

Securities Other Than the Bureau of the Fiscal 

Service Securities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 4

2.7 167000 Foreign Investments E N EP E

2.7 167100 Discount on Foreign Investments E N EP E

2.7 167200 Premium on Foreign Investments E N EP E

2.7 167900 Foreign Exchange Rate Revalue Adjustments - 

Investments E N EP E

2.7 169000 Other Investments

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 4

2.8

2.8 165000 Preferred Stock in Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.8 165100 Market Adjustment - Senior Preferred Stock in 

Federal Government Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Investments in GSEs
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-10 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.8 165200 Common Stock Warrants in Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.8 165300 Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.9

2.9 141000 Advances and Prepayments

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.9 199000 Other Assets

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 5

2.9 199500 General Property, Plant, and Equipment 

Permanently Removed but Not Yet Disposed E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

2.10

3

3.1 40

3.1 101000 Fund Balance With Treasury

E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.1 109000 Fund Balance With Treasury Under a Continuing 

Resolution E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 01

3.2 161000 Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 161100 Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 161200 Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Other Assets

Total Non-Federal Assets

This line is calculated. Equals sum of line 2.1 through 

2.9.

Federal

Fund Balance With Treasury (RC 40)/1

Federal Investments (RC 01)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-11 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.2 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 161800 Market Adjustment - Investments

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 162000 Investments in Securities Other Than the Bureau 

of the Fiscal Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 162100 Discount on Securities Other Than the Bureau of 

the Fiscal Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 162200 Premium on Securities Other Than the Bureau of 

the Fiscal Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 162300 Amortization of Discount and Premium on 

Securities Other Than the Bureau of the Fiscal 

Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 163000 Investments in U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Fiscal Service

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 163100 Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 163300 Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 164300 Allowance for Subsidy - Preferred Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.2 169000 Other Investments

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.3 22

3.3 131000 Accounts Receivable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U 8

3.3 131900 Allowance for Loss on Accounts Receivable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.3 136000 Penalties and Fines Receivable - Not Otherwise 

Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

Accounts Receivable (RC 22)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-12 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.3 137000 Administrative Fees Receivable - Not Otherwise 

Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.3 199000 Other Assets

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/TR/UG/US/UT E/U 8

3.4 12

3.4 192300 Contingent Receivable for Capital Transfers

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.4 192500 Capital Transfers Receivable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.5 02

3.5 134000 Interest Receivable - Not Otherwise Classified

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/TR/UG/US/UT E/U 8

3.5 134100 Interest Receivable - Loans

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.5 134200 Interest Receivable - Investments

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.6 17

3.6 135000 Loans Receivable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U 8

3.6 135100 Capitalized Loan Interest Receivable - NonCredit Reform E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U 8

3.6 136100 Penalties and Fines Receivable - Loans

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.6 137100 Administrative Fees Receivable - Loans

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.7 27

3.7 133000 Receivable for Transfers of Currently Invested 

Balances E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.7 133500 Expenditure Transfers Receivable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.8 21

Interest Receivable (RC 02)/1

Loans Receivable (RC 17)/1

Transfers Receivable (RC 27)/1

Benefit Program Contributions Receivable (RC 21)/1

Accounts Receivable, Capital Transfers (RC 12)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-13 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.8 132000 Funded Employment Benefit Contributions 

Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.8 132100 Unfunded FECA Benefit Contributions 

Receivable E F EG U 8

3.9 23

3.9 141000 Advances and Prepayments

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

3.10 29

3.10 132500 Taxes Receivable

E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.10 134200 Interest Receivable - Investments

E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.10 137300 Administrative Fees Receivable - Taxes

E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.10 161000 Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 2

3.10 161100 Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 2

3.10 161200 Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 2

3.10 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 2

3.11

46

3.11 198000 Asset for Agency's Custodial and Non-Entity 

Liabilities E F GA U

3.12 30

3.12 192100 Receivable From Appropriations

E G

CF/EC/EG/EM/EP/ER/ES/ET/G

A/TR/UG/US/UT E/U

3.12 199000 Other Assets

E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

3.12 199000 Other Assets E F GA E/U

Other Assets (Without Reciprocals) (RC 29)/1

Asset for Agency's Custodial and Non-Entity 

Liabilities (RC 46)/1

Other Assets (RC 30)/1

Advances to Others and Prepayments (RC 23)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-14 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.13

4

5

6

6.1

6.1 211000 Accounts Payable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

6.1 212000 Disbursements in Transit

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.1 214000 Accrued Interest Payable - Not Otherwise 

Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.1 296000 Accounts Payable From Canceled Appropriations

E N

EC/EG/EM/EP/ER/ES/ET/GA/T

R E/U

6.2

6.2 214100 Accrued Interest Payable - Debt

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 2

6.2 253000 Securities Issued by Federal Agencies Under 

General and Special Financing Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.2 253100 Discount on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Total Federal Assets

This line is calculated. Equals sum of lines 3.1 through 

3.12.

Total Assets

This line is calculated. Equals sum of lines 2.10 and 

3.13.

Liabilities:

Non-Federal

Accounts Payable

Federal Debt Securities Held by the Public and 

Accrued Interest
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-15 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

6.2 253200 Premium on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.2 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.2 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.2 254000 Participation Certificates

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3

6.3 219100 Employee Health Care Liability Incurred but Not 

Reported E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 221300 Employer Contributions and Payroll Taxes 

Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 221500 Other Post Employment Benefits Due and 

Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 221600 Pension Benefits Due and Payable to 

Beneficiaries E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 221700 Benefit Premiums Payable to Carriers

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 221800 Life Insurance Benefits Due and Payable to 

Beneficiaries E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 229000 Other Unfunded Employment Related Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 261000 Actuarial Pension Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 262000 Actuarial Health Insurance Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 263000 Actuarial Life Insurance Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 265000 Actuarial FECA Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.3 269000 Other Actuarial Liabilities

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Federal Employee and Veterans Benefits Payable
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-16 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

6.4

6.4 299500 Estimated Cleanup Cost Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.5

6.5 216000 Entitlement Benefits Due and Payable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.6

6.6 218000 Loan Guarantee Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.7

6.7 211200 Accounts Payable for Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.7 292200 Contingent Liabilities - Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.8

6.8 266000 Actuarial Liabilities for Federal Insurance and 

Guarantee Programs E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9

6.9 201000 Liability for Fund Balance With Treasury E N GA U

6.9 213000 Contract Holdbacks

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 219000 Other Liabilities With Related Budgetary 

Obligations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 219200 Special Drawing Right (SDR) Certificates Issued 

to Federal Reserve Banks E N EP E

6.9 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

6.9 221000 Accrued Funded Payroll and Leave

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 221100 Withholdings Payable

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Environmental and Disposal Liabilities

Benefits Due and Payable

Loan Guarantee Liabilities

Liabilities to GSEs (for use by Treasury only)

Insurance and Guarantee Program Liabilities

Other Liabilities
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-17 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

6.9 222000 Unfunded Leave

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 231000 Liability for Advances and Prepayments

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 232000 Other Deferred Revenue

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 240000 Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 241000 Liability for Clearing Accounts E N CF E/U

6.9 259000 Other Debt

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 6/7

6.9 267000 Actuarial Liabilities for Treasury-Managed 

Benefit Programs E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 291000 Prior Liens Outstanding on Acquired Collateral

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 292000 Contingent Liabilities

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 294000 Capital Lease Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

6.9 298000 Custodial Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U 3

6.9 299000 Other Liabilities Without Related Budgetary 

Obligations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

6.10

7

7.1 22

7.1 211000 Accounts Payable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

7.1 212000 Disbursements in Transit

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

Accounts Payable (RC 22)/1

Total Non-Federal Liabilities

This line is calculated. Equals sum of lines 6.1 through 

6.9.

Federal
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-18 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.1 213000 Contract Holdbacks

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.1 217000 Subsidy Payable to the Financing Account

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.1 219000 Other Liabilities With Related Budgetary 

Obligations E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.1 294000 Capital Lease Liability

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.1 296000 Accounts Payable From Canceled Appropriations

E F

EC/EG/EM/EP/ER/ES/ET/GA/T

R E/U

7.1 299000 Other Liabilities Without Related Budgetary 

Obligations E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/MR/TR/UG/US/UT E/U

7.2 12

7.2 292300 Contingent Liability for Capital Transfers

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.2 297000 Liability for Capital Transfers

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.3 01

7.3 253000 Securities Issued by Federal Agencies Under 

General and Special Financing Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.3 253100 Discount on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.3 253200 Premium on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.3 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.3 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.3 254000 Participation Certificates

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

Accounts Payable, Capital Transfers (RC 12)/1

Federal Debt (RC 01)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-19 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.4 02

7.4 214000 Accrued Interest Payable - Not Otherwise 

Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.4 214100 Accrued Interest Payable - Debt

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.5 17

7.5 251000 Principal Payable to the Bureau of the Fiscal 

Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.5 251100 Capitalized Loan Interest Payable - Non-Credit 

Reform E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.5 252000 Principal Payable to the Federal Financing Bank

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.5 259000 Other Debt

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.6 27

7.6 215000 Payable for Transfers of Currently Invested 

Balances E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.6 215500 Expenditure Transfers Payable

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

7.7 21

7.7 221300 Employer Contributions and Payroll Taxes 

Payable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.7 221500 Other Post Employment Benefits Due and 

Payable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.7 222500 Unfunded FECA Liability

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.7 229000 Other Unfunded Employment Related Liability

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.8 23

7.8 231000 Liability for Advances and Prepayments

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U 8

Benefit Program Contributions Payable (RC 21)/1

Advances from Others and Deferred Credits (RC 23)/1

Interest Payable (RC 02)/1

Loans Payable (RC 17)/1

Transfers Payable (RC 27)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-20 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.9

46

7.9 298000 Custodial Liability

E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

7.9 298500 Liability for Non-Entity Assets Not Reported on 

the Statement of Custodial Activity E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

7.10 29

7.10 221300 Employer Contributions and Payroll Taxes 

Payable E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.10 222500 Unfunded FECA Liability

E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.10 229000 Other Unfunded Employment Related Liability

E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.10 240000 Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.10 241000 Liability for Clearing Accounts E Z CF E/U

7.10 298000 Custodial Liability

E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

7.10 299000 Other Liabilities Without Related Budgetary 

Obligations E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E/U

7.11 40

7.11 201000 Liability for Fund Balance With Treasury E F GA U

7.12 30

7.12 259000 Other Debt

E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E/U

7.12 299000 Other Liabilities Without Related Budgetary 

Obligations E F GA E/U

7.12 299000 Other Liabilities Without Related Budgetary 

Obligations E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/MR/TR/UG/US/UT E/U

7.13 Total Federal Liabilities

Other Liabilities (Without Reciprocals) (RC 29)/1

Liability for Fund Balance with Treasury (RC 40)/1

Other Liabilities (RC 30)/1

Liability to the General Fund for Custodial and Other 

Non-Entity Assets (RC 46)/1
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-21 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

8

9

9.1

9.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310100 Unexpended Appropriations - Appropriations 

Received E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310300 Unexpended Appropriations - Transfers-Out E F EG/EM/EP/ER/ES/ET/TR E

9.1 310500 Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310800 Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310900 Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 331000 Cumulative Results of Operations

B

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 510000 Revenue From Goods Sold

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 510900 Contra Revenue for Goods Sold

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 520000 Revenue From Services Provided

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 520900 Contra Revenue for Services Provided

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

This line is calculated. Equals sum of lines 7.1 through 

7.12.

Total Liabilities

This line is calculated. Equals sum of lines 6.10 and 

7.13.

Net Position:

Net Position - Funds From Dedicated Collections
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-22 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 531000 Interest Revenue - Other

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E

9.1 531100 Interest Revenue - Investments

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531200 Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531300 Interest Revenue - Subsidy Amortization

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531400 Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531500 Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531700 Contra Revenue for Interest Revenue - Loans 

Receivable E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531800 Contra Revenue for Interest Revenue - 

Investments E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 531900 Contra Revenue for Interest Revenue - Other

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 532000 Penalties and Fines Revenue

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 532400 Contra Revenue for Penalties and Fines

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 532500 Administrative Fees Revenue

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 532900 Contra Revenue for Administrative Fees

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 540000 Funded Benefit Program Revenue

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 540900 Contra Revenue for Funded Benefit Program 

Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 550000 Insurance and Guarantee Premium Revenue

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 550900 Contra Revenue for Insurance and Guarantee 

Premium Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 560000 Donated Revenue - Financial Resources

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-23 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 560900 Contra Revenue for Donations - Financial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 561000 Donated Revenue - Nonfinancial Resources

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 561900 Contra Donated Revenue - Nonfinancial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 564000 Forfeiture Revenue - Cash and Cash Equivalents

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 564900 Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 565000 Forfeiture Revenue - Forfeitures of Property

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 565900 Contra Forfeiture Revenue - Forfeitures of 

Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 570000 Expended Appropriations

E G

CF/EC/EG/EM/EP/ER/ES/ET/TR

/UG/US/UT E

9.1 570500 Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z

CF/EC/EG/EM/EP/ER/ES/ET/TR

/UG/US/UT E

9.1 570800 Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/TR/UG/US/UT E

9.1 570900 Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/TR/UG/US/UT E

9.1 572000 Financing Sources Transferred In Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 573000 Financing Sources Transferred Out Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 574000 Appropriated Dedicated Collections Transferred 

In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 574500 Appropriated Dedicated Collections Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 575000 Expenditure Financing Sources - Transfers-In

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 575500 Nonexpenditure Financing Sources - Transfers-In 

- Other E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-24 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 575600 Nonexpenditure Financing Sources - Transfers-In 

- Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 576000 Expenditure Financing Sources - Transfers-Out

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 576500 Nonexpenditure Financing Sources - TransfersOut - Other E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 576600 Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 577500 Nonbudgetary Financing Sources Transferred In

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E

9.1 577600 Nonbudgetary Financing Sources Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 578000 Imputed Financing Sources

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 579000 Other Financing Sources

E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E

9.1 579100 Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 579200 Financing Sources To Be Transferred Out - 

Contingent Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 579500 Seigniorage

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580000 Tax Revenue Collected - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580100 Tax Revenue Collected - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580200 Tax Revenue Collected - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580300 Tax Revenue Collected - Unemployment

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580400 Tax Revenue Collected - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580500 Tax Revenue Collected - Estate and Gift

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 580600 Tax Revenue Collected - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-25 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 582000 Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 582100 Tax Revenue Accrual Adjustment - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 582200 Tax Revenue Accrual Adjustment - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 582300 Tax Revenue Accrual Adjustment - 

Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 582400 Tax Revenue Accrual Adjustment - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 582500 Tax Revenue Accrual Adjustment - Estate and 

Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 582600 Tax Revenue Accrual Adjustment - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583000 Contra Revenue for Taxes - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583100 Contra Revenue for Taxes - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583200 Contra Revenue for Taxes - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583300 Contra Revenue for Taxes - Unemployment

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583400 Contra Revenue for Taxes - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583500 Contra Revenue for Taxes - Estate and Gift

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 583600 Contra Revenue for Taxes - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 589000 Tax Revenue Refunds - Not Otherwise Classified

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 589100 Tax Revenue Refunds - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 589200 Tax Revenue Refunds - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 589300 Tax Revenue Refunds - Unemployment

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-26 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 589400 Tax Revenue Refunds - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 589500 Tax Revenue Refunds - Estate and Gift

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 589600 Tax Revenue Refunds - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 590000 Other Revenue

E F/G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E 3

9.1 590900 Contra Revenue for Other Revenue

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E 3

9.1 591900 Revenue and Other Financing Sources - 

Cancellations E G

EC/EG/EM/EP/ER/ES/ET/TR/U

S/UT E

9.1 592100 Valuation Change in Investments - Exchange 

Stabilization Fund E N ER E

9.1 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N UG E

9.1 592300 Valuation Change in Investments - Beneficial 

Interest in Trust E N UG E

9.1 599000 Collections for Others - Statement of Custodial 

Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E

9.1 599100 Accrued Collections for Others - Statement of 

Custodial Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 599400 Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 599700 Financing Sources Transferred In From 

Custodial Statement Collections E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 599800 Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 610000 Operating Expenses/Program Costs

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 619000 Contra Bad Debt Expense - Incurred for Others

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 619900 Adjustment to Subsidy Expense

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-27 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 631000 Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 632000 Interest Expenses on Securities

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 633000 Other Interest Expenses

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 633800 Remuneration Interest E N EP E

9.1 634000 Interest Expense Accrued on the Liability for 

Loan Guarantees E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 640000 Benefit Expense

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 650000 Cost of Goods Sold

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 660000 Applied Overhead

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 661000 Cost Capitalization Offset

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 671000 Depreciation, Amortization, and Depletion

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 672000 Bad Debt Expense

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 673000 Imputed Costs

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 679000 Other Expenses Not Requiring Budgetary 

Resources E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 680000 Future Funded Expenses

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 685000 Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 690000 Nonproduction Costs

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 711000 Gains on Disposition of Assets - Other

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 711100 Gains on Disposition of Investments

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-28 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 711200 Gains on Disposition of Borrowings

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 717100 Gains on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 717200 Losses on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 718000 Unrealized Gains

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E

9.1 718100 Unrealized Gain - Exchange Stabilization Fund E N EP E

9.1 719000 Other Gains

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 719100 Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges E N EP E

9.1 721000 Losses on Disposition of Assets - Other

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 721100 Losses on Disposition of Investments

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 721200 Losses on Disposition of Borrowings

E F/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 727100 Gains on Changes in Long-Term Assumptions

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 727200 Losses on Changes in Long-Term Assumptions

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 728000 Unrealized Losses

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT E

9.1 728100 Unrealized Losses - Exchange Stabilization Fund

E N EP E

9.1 729000 Other Losses

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 729100 Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges E N EP E

9.1 729200 Other Losses from Impairment of Assets

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 730000 Extraordinary Items

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 740000 Prior-Period Adjustments Due to Corrections of 

Errors E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-29 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 740500 Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 750000 Distribution of Income - Dividend

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.1 760000 Changes in Actuarial Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT E

9.2

9.2 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET U

9.2 310100 Unexpended Appropriations - Appropriations 

Received E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310500 Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310800 Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310900 Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 320000 Appropriations Outstanding - Cumulative B GA U

9.2 320100 Appropriations Outstanding - Warrants Issued

E F GA U

9.2 320600 Appropriations Outstanding - Adjustments E F GA U

9.2 331000 Cumulative Results of Operations

B

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 510000 Revenue From Goods Sold

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 510900 Contra Revenue for Goods Sold

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

Net Position - Funds Other Than Those From 

Dedicated Collections
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-30 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 520000 Revenue From Services Provided

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 520900 Contra Revenue for Services Provided

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531000 Interest Revenue - Other

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 531100 Interest Revenue - Investments

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531200 Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531300 Interest Revenue - Subsidy Amortization

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531400 Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531500 Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531700 Contra Revenue for Interest Revenue - Loans 

Receivable E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531800 Contra Revenue for Interest Revenue - 

Investments E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 531900 Contra Revenue for Interest Revenue - Other

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 532000 Penalties and Fines Revenue

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 532400 Contra Revenue for Penalties and Fines

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 532500 Administrative Fees Revenue

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 532900 Contra Revenue for Administrative Fees

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 540000 Funded Benefit Program Revenue

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

9.2 540600 Contra Revenue for Unfunded FECA Benefit 

Revenue E F/N EG U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-31 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 540900 Contra Revenue for Funded Benefit Program 

Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 550000 Insurance and Guarantee Premium Revenue

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 550900 Contra Revenue for Insurance and Guarantee 

Premium Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 560000 Donated Revenue - Financial Resources

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 560900 Contra Revenue for Donations - Financial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 561000 Donated Revenue - Nonfinancial Resources

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 561900 Contra Donated Revenue - Nonfinancial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 564000 Forfeiture Revenue - Cash and Cash Equivalents

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 564900 Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 565000 Forfeiture Revenue - Forfeitures of Property

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 565900 Contra Forfeiture Revenue - Forfeitures of 

Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 570000 Expended Appropriations

E G

CF/EC/EG/EM/EP/ER/ES/ET/TR

/UG/US/UT U

9.2 570500 Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z

CF/EC/EG/EM/EP/ER/ES/ET/TR

/UG/US/UT U

9.2 570800 Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/TR/UG/US/UT U

9.2 570900 Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/TR/UG/US/UT U

9.2 571000 Transfer in of Agency Unavailable Custodial and 

Non-Entity Collections E F GA U

9.2 571200 Accrual of Agency Amount To Be Collected - 

Custodial and Non-Entity E F GA U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-32 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 572000 Financing Sources Transferred In Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 573000 Financing Sources Transferred Out Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 574000 Appropriated Dedicated Collections Transferred 

In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 574500 Appropriated Dedicated Collections Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 575000 Expenditure Financing Sources - Transfers-In

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 575500 Nonexpenditure Financing Sources - Transfers-In 

- Other E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 575600 Nonexpenditure Financing Sources - Transfers-In 

- Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 576000 Expenditure Financing Sources - Transfers-Out

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 576500 Nonexpenditure Financing Sources - TransfersOut - Other E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 576600 Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 577500 Nonbudgetary Financing Sources Transferred In

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 577600 Nonbudgetary Financing Sources Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 578000 Imputed Financing Sources

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 579000 Other Financing Sources

E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 579100 Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 579200 Financing Sources To Be Transferred Out - 

Contingent Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 579500 Seigniorage

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 580000 Tax Revenue Collected - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-33 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 580100 Tax Revenue Collected - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 580200 Tax Revenue Collected - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 580300 Tax Revenue Collected - Unemployment

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 580400 Tax Revenue Collected - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 580500 Tax Revenue Collected - Estate and Gift

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 580600 Tax Revenue Collected - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582000 Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582100 Tax Revenue Accrual Adjustment - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582200 Tax Revenue Accrual Adjustment - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582300 Tax Revenue Accrual Adjustment - 

Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582400 Tax Revenue Accrual Adjustment - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582500 Tax Revenue Accrual Adjustment - Estate and 

Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 582600 Tax Revenue Accrual Adjustment - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 583000 Contra Revenue for Taxes - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 583100 Contra Revenue for Taxes - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 583200 Contra Revenue for Taxes - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 583300 Contra Revenue for Taxes - Unemployment

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 583400 Contra Revenue for Taxes - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-34 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 583500 Contra Revenue for Taxes - Estate and Gift

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 583600 Contra Revenue for Taxes - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589000 Tax Revenue Refunds - Not Otherwise Classified

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589100 Tax Revenue Refunds - Individual

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589200 Tax Revenue Refunds - Corporate

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589300 Tax Revenue Refunds - Unemployment

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589400 Tax Revenue Refunds - Excise

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589500 Tax Revenue Refunds - Estate and Gift

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 589600 Tax Revenue Refunds - Customs

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 590000 Other Revenue

E F/G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 590900 Contra Revenue for Other Revenue

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 591900 Revenue and Other Financing Sources - 

Cancellations E G

EC/EG/EM/EP/ER/ES/ET/TR/U

S/UT U

9.2 592100 Valuation Change in Investments - Exchange 

Stabilization Fund E N ER U

9.2 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N UG U

9.2 592300 Valuation Change in Investments - Beneficial 

Interest in Trust E N UG U

9.2 599000 Collections for Others - Statement of Custodial 

Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 599100 Accrued Collections for Others - Statement of 

Custodial Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-35 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 599400 Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 599700 Financing Sources Transferred In From 

Custodial Statement Collections E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 599800 Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 610000 Operating Expenses/Program Costs

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 619000 Contra Bad Debt Expense - Incurred for Others

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 619900 Adjustment to Subsidy Expense

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 631000 Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 632000 Interest Expenses on Securities

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 633000 Other Interest Expenses

E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 634000 Interest Expense Accrued on the Liability for 

Loan Guarantees E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 640000 Benefit Expense

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 650000 Cost of Goods Sold

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 660000 Applied Overhead

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 661000 Cost Capitalization Offset

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 671000 Depreciation, Amortization, and Depletion

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 672000 Bad Debt Expense

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 673000 Imputed Costs

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U
Part 1

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VI

T/L S2 15-01 DRAFT-VI-36 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 679000 Other Expenses Not Requiring Budgetary 

Resources E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 680000 Future Funded Expenses

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 685000 Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 690000 Nonproduction Costs

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 711000 Gains on Disposition of Assets - Other

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 711100 Gains on Disposition of Investments

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 711200 Gains on Disposition of Borrowings

E F

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 717100 Gains on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 717200 Losses on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 718000 Unrealized Gains

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 719000 Other Gains

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 721000 Losses on Disposition of Assets - Other

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 721100 Losses on Disposition of Investments

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 721200 Losses on Disposition of Borrowings

E F/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 727100 Gains on Changes in Long-Term Assumptions

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 727200 Losses on Changes in Long-Term Assumptions

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 728000 Unrealized Losses

E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT U

9.2 729000 Other Losses

E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U
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Section VI

T/L S2 15-01 DRAFT-VI-37 IRC Handout April 2, 2015

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 729200 Other Losses from Impairment of Assets

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 730000 Extraordinary Items

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 740000 Prior-Period Adjustments Due to Corrections of 

Errors E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 740500 Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 750000 Distribution of Income - Dividend

E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 760000 Changes in Actuarial Liability

E N

CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT U

9.2 771000 Trust Fund Warrant Journal Vouchers Issued Net 

of Adjustments E F GA U

10

11

Total Net Position

This line is calculated. Equals sum of lines 9.1 and 9.2.

Total Liabilities and Net Position

This line is calculated. Equals sum of lines 8 and 10.
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Section VI

T/L S2 15-01 DRAFT-VI - 38 IRC Handout April 2, 2015

Footnotes and Additional Information

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

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

Government, Appendix 7.

2. Related to Government Account Series securities purchased using deposit funds.

3. FASAB recognizes amounts returned to Puerto Rico and the Virgin Islands as nonFederal 

custodial liabilities as referenced in SFFAS No. 7, paragraph 289.

4. Does not include derivative assets.

5. Related to investments in derivative assets.

6. Includes non-derivative liabilities.

7. Related to derivative liabilities.

8. Exclude General Fund (Trading Partner code 9900) activity in this account.

9. Report only General Fund (Trading Partner code 9900) activity associated with this 

account. With the implementation of GTAS (http://fms.treas.gov/gtas/index.html), there will 

be a new Federal/NonFederal attribute domain value "G" for the General Fund.