Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 1 September 2023

Edit Rule Number: 21 

Rule Name: Fiscal Year Budgetary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

 

Closing Rule Number: 21.412200 

Closing USSGL Account: 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities 

Calculated Preclosing Balance 412200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412200 E 412200 B 

 

Closing Rule Number: 21.412600 

Closing USSGL Account: 412600 Amounts Appropriated From Specific Invested TAFS - Receivable 

Calculated Preclosing Balance 412600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408100 E 412600 B 

412600 E 

 

Closing Rule Number: 21.412700 

Closing USSGL Account: 412700 Amounts Appropriated From Specific Invested TAFS - Payable 

Calculated Preclosing Balance 412700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412700 E 412700 B 

 

Closing Rule Number: 21.413600 

Closing USSGL Account: 413600 Contract Authority To Be Liquidated by Trust Funds 

Calculated Preclosing Balance 413600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

413600 E 413600 B 

 

Closing Rule Number: 21.413700 

Closing USSGL Account: 413700 Transfers of Contract Authority - Allocation 

Calculated Preclosing Balance 413700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

413700 E 413700 B 

415500 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 2 September 2023

Closing Rule Number: 21.413900 

Closing USSGL Account: 413900 Contract Authority Carried Forward 

Calculated Preclosing Balance 413900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

413100 E 413900 B 

413120 E 

413200 E S 

413300 E 

413400 E 

413415 E 

413500 E P/S 

413900 E 

439200 E C 

439300 E C 

 

Closing Rule Number: 21.414900 

Closing USSGL Account: 414900 Borrowing Authority Carried Forward 

Calculated Preclosing Balance 414900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

414000 E P/S 414900 B 

414100 E 

414120 E 

414300 E 

414400 E 

414500 E 

414900 E 

414910 E 

439200 E B 

439300 E B 

 

Closing Rule Number: 21.415300 

Closing USSGL Account: 415300 Transfers of Contract Authority - Non-Allocation 

Calculated Preclosing Balance 415300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415300 E 415300 B 

415400 E 

 

Closing Rule Number: 21.416600 

Closing USSGL Account: 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances 

Calculated Preclosing Balance 416600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408200 E 416600 B 

416600 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 3 September 2023

Closing Rule Number: 21.417100 

Closing USSGL Account: 417100 Non-Allocation Transfers of Invested Balances - Receivable 

Calculated Preclosing Balance 417100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408300 E 417100 B 

417100 E 

 

Closing Rule Number: 21.417200 

Closing USSGL Account: 417200 Non-Allocation Transfers of Invested Balances - Payable 

Calculated Preclosing Balance 417200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

417200 E 417200 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 4 September 2023

Closing Rule Number: 21.420100 

Closing USSGL Account: 420100 Total Actual Resources - Collected 

Calculated Preclosing Balance 420100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

411100 E D/P 420100 B 

411200 E 

411300 E D/P 

411400 E D/P 

411500 E D/P 

411600 E P 

411601 E P 

411700 E D/P 

411800 E 

411900 E D/E/F/P 

411910 E D/P 

411912 E P 

412250 E X 

412500 E 

412800 E B/P 

412900 E B/P 

413000 E 

413800 E 

413810 E 

414200 E 

414201 E 

414202 E 

414203 E 

414600 E B/P/S 

414700 E 

414800 E 

415000 E 

415100 E P/S 

415200 E 

415900 E B/P 

415901 E B/P 

416700 E P/S 

416712 E P 

417000 E D/P/S 

417300 E P/S 

417400 E X 

417500 E P/S 

417600 E P/S 

419000 E P/S 

419100 E P/S 

419200 E P/S 

419300 E D/P/S 

419500 E 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 5 September 2023

Closing Rule Number: 21.420100 

Closing USSGL Account: 420100 Total Actual Resources - Collected 

Calculated Preclosing Balance 420100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

419600 E P/S 

419700 E P/S 

420100 E 

421200 E 

425200 E 

425300 E 

425400 E 

425500 E 

425512 E S 

426000 E 

426100 E 

426200 E 

426300 E 

426400 E 

426500 E 

426600 E 

426700 E 

426800 E 

426900 E 

427000 E 

427100 E 

427300 E 

427500 E 

427600 E 

427700 E 

429000 E 

435100 E 

435400 E P 

435500 E 

435600 E 

437000 E 

438700 E 

438800 E 

439000 E 

439100 E 

439200 E D/P/R/S 

439300 E D/P/R/S 

490200 E 

497200 E 

498200 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 6 September 2023

Closing Rule Number: 21.420190 

Closing USSGL Account: 420190 Total Actual Resources - Collected - International Monetary Fund 

Calculated Preclosing Balance 420190 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

411990 E 420190 B 

411991 E 

411992 E 

411993 E 

411994 E 

417590 E 

417690 E 

420190 E 

435190 E 

439190 E 

 

Closing Rule Number: 21.422100 

Closing USSGL Account: 422100 Unfilled Customer Orders Without Advance 

Calculated Preclosing Balance 422100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422100 E 422100 B 

423000 E 

 

Closing Rule Number: 21.422200 

Closing USSGL Account: 422200 Unfilled Customer Orders With Advance 

Calculated Preclosing Balance 422200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422200 E 422200 B 

423100 E 

 

Closing Rule Number: 21.422300 

Closing USSGL Account: 422300 Uncollected Subsidy from Program Account 

Calculated Preclosing Balance 422300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422300 E 422300 B 

423500 E 

 

Closing Rule Number: 21.422500 

Closing USSGL Account: 422500 Expenditure Transfers From Trust Funds - Receivable 

Calculated Preclosing Balance 422500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

419900 E 422500 B 

422500 E 

423200 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 7 September 2023

Closing Rule Number: 21.425100 

Closing USSGL Account: 425100 Reimbursements Earned - Receivable 

Calculated Preclosing Balance 425100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

423300 E 425100 B 

425100 E 

 

Closing Rule Number: 21.428300 

Closing USSGL Account: 428300 Interest Receivable From Treasury 

Calculated Preclosing Balance 428300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428300 E 428300 B 

 

Closing Rule Number: 21.428500 

Closing USSGL Account: 428500 Receivable From the Liquidating Fund 

Calculated Preclosing Balance 428500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428500 E 428500 B 

 

Closing Rule Number: 21.428600 

Closing USSGL Account: 428600 Receivable From the Financing Fund 

Calculated Preclosing Balance 428600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428600 E 428600 B 

 

Closing Rule Number: 21.428700 

Closing USSGL Account: 428700 Other Federal Receivables 

Calculated Preclosing Balance 428700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

423400 E 428700 B 

428700 E 

 

Closing Rule Number: 21.429500 

Closing USSGL Account: 429500 Adjustments to the Exchange Stabilization Fund (ESF) 

Calculated Preclosing Balance 429500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

429500 E 429500 B 

 

Closing Rule Number: 21.429590 

Closing USSGL Account: 429590 Adjustments to the International Monetary Fund 

Calculated Preclosing Balance 429590 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

429590 E 429590 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 8 September 2023

Closing Rule Number: 21.436000 

Closing USSGL Account: 436000 Appropriation Purpose Fulfilled - Balance Not Available 

Calculated Preclosing Balance 436000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

436000 E 436000 B 

436001 E 

 

Closing Rule Number: 21.438400 

Closing USSGL Account: 438400 Temporary Reduction/Cancellation Returned by Appropriation 

Calculated Preclosing Balance 438400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412100 E 438400 B 

412300 E 

412400 E 

416800 E 

435700 E 

438200 E 

438300 E 

438400 E 

438500 E 

 

Closing Rule Number: 21.439400 

Closing USSGL Account: 439400 Receipts Unavailable for Obligation Upon Collection 

Calculated Preclosing Balance 439400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

439400 E 439400 B 

439412 E 

439600 E 

 

Closing Rule Number: 21.439401 

Closing USSGL Account: 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable 

Calculated Preclosing Balance 439401 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

439401 E 439401 B 

439402 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 9 September 2023

Closing Rule Number: 21.439700 

Closing USSGL Account: 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Realized Current-Year Authority 

Calculated Preclosing Balance 439700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415700 E 439700 B 

432000 E 

439700 E 

439701 E 

439900 E 

 

Closing Rule Number: 21.439730 

Closing USSGL Account: 439730 Appropriations Temporarily Precluded From Obligation 

Calculated Preclosing Balance 439730 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415730 E 439730 B 

439730 E 

 

Closing Rule Number: 21.439800 

Closing USSGL Account: 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation 

Calculated Preclosing Balance 439800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415800 E 439800 B 

439800 E 

 

Closing Rule Number: 21.445000 

Closing USSGL Account: 445000 Unapportioned - Unexpired Authority 

Calculated Preclosing Balance 445000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

442000 E U N 445000 B 

443000 E U N 

445000 E U N 

451000 E U N 

461000 E U N 

470000 E U N 

 

Closing Rule Number: 21.462000 

Closing USSGL Account: 462000 Unobligated Funds Exempt From Apportionment 

Calculated Preclosing Balance 462000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

462000 E U N 462000 B 

472000 E U N 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 10 September 2023

Closing Rule Number: 21.462090 

Closing USSGL Account: 462090 Unobligated Funds Exempt From Apportionment - International Monetary Fund 

Calculated Preclosing Balance 462090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

462090 E 462090 B 

 

Closing Rule Number: 21.462091 

Closing USSGL Account: 462091 Unobligated Funds Exempt From Apportionment - International Monetary Fund - New 

Arrangements to Borrow (NAB) 

Calculated Preclosing Balance 462091 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

462091 E 462091 B 

 

Closing Rule Number: 21.463500 

Closing USSGL Account: 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund (ESF) 

Calculated Preclosing Balance 463500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

463500 E 463500 B 

 

Closing Rule Number: 21.465000 

Closing USSGL Account: 465000 Allotments - Expired Authority 

Calculated Preclosing Balance 465000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

442000 E U X 465000 B 

443000 E U X 

445000 E E K/N 

445000 E U X 

451000 E U X 

461000 E U X 

462000 E U X 

465000 E E K/N 

470000 E U X 

472000 E U X 

 

Closing Rule Number: 21.480100 

Closing USSGL Account: 480100 Undelivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 480100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480100 E 480100 B 

483100 E 

487100 E 

488100 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 11 September 2023

Closing Rule Number: 21.480200 

Closing USSGL Account: 480200 Undelivered Orders - Obligations, Prepaid/Advanced 

Calculated Preclosing Balance 480200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480200 E 480200 B 

483200 E 

487200 E 

488200 E 

 

Closing Rule Number: 21.490100 

Closing USSGL Account: 490100 Delivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 490100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490100 E 490100 B 

493100 E 

497100 E 

498100 E 

 

Closing Rule Number: 21.490800 

Closing USSGL Account: 490800 Authority Outlayed Not Yet Disbursed 

Calculated Preclosing Balance 490800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490800 E 490800 B 

 

Edit Rule Number: 45 

Rule Name: Fiscal Year Proprietary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

 

Closing Rule Number: 45.101000 

Closing USSGL Account: 101000 Fund Balance With Treasury 

101000 Preclosing Balance 101000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

101000 E 101000 B 

 

Closing Rule Number: 45.110100 

Closing USSGL Account: 110100 General Fund of the U.S. Government's Operating Cash 

110100 Preclosing Balance 110100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110100 E 110100 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 12 September 2023

Closing Rule Number: 45.110300 

Closing USSGL Account: 110300 Restricted Operating Cash 

110300 Preclosing Balance 110300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110300 E 110300 B 

 

Closing Rule Number: 45.110900 

Closing USSGL Account: 110900 Checks Outstanding 

110900 Preclosing Balance 110900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110900 E 110900 B 

 

Closing Rule Number: 45.111000 

Closing USSGL Account: 111000 Undeposited Collections 

111000 Preclosing Balance 111000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

111000 E 111000 B 

 

Closing Rule Number: 45.112000 

Closing USSGL Account: 112000 Imprest Funds 

112000 Preclosing Balance 112000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

112000 E 112000 B 

 

Closing Rule Number: 45.112500 

Closing USSGL Account: 112500 U.S. Debit Card Funds 

112500 Preclosing Balance 112500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

112500 E 112500 B 

 

Closing Rule Number: 45.113000 

Closing USSGL Account: 113000 Funds Held Outside of Treasury - Budgetary 

113000 Preclosing Balance 113000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113000 E 113000 B 

 

Closing Rule Number: 45.113500 

Closing USSGL Account: 113500 Funds Held Outside of Treasury - Non-Budgetary 

113500 Preclosing Balance 113500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113500 E 113500 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 13 September 2023

Closing Rule Number: 45.113510 

Closing USSGL Account: 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary 

113510 Preclosing Balance 113510 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113510 E 113510 B 

 

Closing Rule Number: 45.114500 

Closing USSGL Account: 114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account 

114500 Preclosing Balance 114500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

114500 E 114500 B 

 

Closing Rule Number: 45.119000 

Closing USSGL Account: 119000 Other Cash 

119000 Preclosing Balance 119000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119000 E 119000 B 

 

Closing Rule Number: 45.119090 

Closing USSGL Account: 119090 Other Cash - International Monetary Fund 

119090 Preclosing Balance 119090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119090 E 119090 B 

 

Closing Rule Number: 45.119305 

Closing USSGL Account: 119305 International Monetary Fund - Letter of Credit 

119305 Preclosing Balance 119305 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119305 E 119305 B 

 

Closing Rule Number: 45.119306 

Closing USSGL Account: 119306 International Monetary Fund - Receivable/Payable Currency Valuation Adjustment 

119306 Preclosing Balance 119306 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119306 E 119306 B 

 

Closing Rule Number: 45.119307 

Closing USSGL Account: 119307 International Monetary Fund - Dollar Deposits With the IMF 

119307 Preclosing Balance 119307 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119307 E 119307 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 14 September 2023

Closing Rule Number: 45.119309 

Closing USSGL Account: 119309 International Monetary Fund - Currency Holdings 

119309 Preclosing Balance 119309 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119309 E 119309 B 

 

Closing Rule Number: 45.119333 

Closing USSGL Account: 119333 International Monetary Fund - Reserve Position 

119333 Preclosing Balance 119333 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119333 E 119333 B 

 

Closing Rule Number: 45.119400 

Closing USSGL Account: 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) 

119400 Preclosing Balance 119400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119400 E 119400 B 

 

Closing Rule Number: 45.119500 

Closing USSGL Account: 119500 Other Monetary Assets 

119500 Preclosing Balance 119500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119500 E 119500 B 

 

Closing Rule Number: 45.120000 

Closing USSGL Account: 120000 Foreign Currency 

120000 Preclosing Balance 120000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120000 E 120000 B 

 

Closing Rule Number: 45.120500 

Closing USSGL Account: 120500 Foreign Currency Denominated Equivalent Assets 

120500 Preclosing Balance 120500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120500 E 120500 B 

 

Closing Rule Number: 45.120900 

Closing USSGL Account: 120900 Uninvested Foreign Currency 

120900 Preclosing Balance 120900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120900 E 120900 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 15 September 2023

Closing Rule Number: 45.123500 

Closing USSGL Account: 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary 

123500 Preclosing Balance 123500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

123500 E 123500 B 

 

Closing Rule Number: 45.125000 

Closing USSGL Account: 125000 Central Accounting/Agency Reconciliation Account 

125000 Preclosing Balance 125000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

125000 E 125000 B 

 

Closing Rule Number: 45.131000 

Closing USSGL Account: 131000 Accounts Receivable 

131000 Preclosing Balance 131000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

131000 E 131000 B 

 

Closing Rule Number: 45.131900 

Closing USSGL Account: 131900 Allowance for Loss on Accounts Receivable 

131900 Preclosing Balance 131900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

131900 E 131900 B 

 

Closing Rule Number: 45.132000 

Closing USSGL Account: 132000 Funded Employment Benefit Contributions Receivable 

132000 Preclosing Balance 132000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132000 E 132000 B 

 

Closing Rule Number: 45.132100 

Closing USSGL Account: 132100 Unfunded FECA Benefit Contributions Receivable 

132100 Preclosing Balance 132100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132100 E 132100 B 

 

Closing Rule Number: 45.132500 

Closing USSGL Account: 132500 Taxes Receivable 

132500 Preclosing Balance 132500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132500 E 132500 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 16 September 2023

Closing Rule Number: 45.132900 

Closing USSGL Account: 132900 Allowance for Loss on Taxes Receivable 

132900 Preclosing Balance 132900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132900 E 132900 B 

 

Closing Rule Number: 45.133000 

Closing USSGL Account: 133000 Receivable for Transfers of Currently Invested Balances 

133000 Preclosing Balance 133000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

133000 E 133000 B 

 

Closing Rule Number: 45.133500 

Closing USSGL Account: 133500 Expenditure Transfers Receivable 

133500 Preclosing Balance 133500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

133500 E 133500 B 

 

Closing Rule Number: 45.134000 

Closing USSGL Account: 134000 Interest Receivable - Not Otherwise Classified 

134000 Preclosing Balance 134000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134000 E 134000 B 

 

Closing Rule Number: 45.134100 

Closing USSGL Account: 134100 Interest Receivable - Loans 

134100 Preclosing Balance 134100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134100 E 134100 B 

 

Closing Rule Number: 45.134200 

Closing USSGL Account: 134200 Interest Receivable - Investments 

134200 Preclosing Balance 134200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134200 E 134200 B 

 

Closing Rule Number: 45.134300 

Closing USSGL Account: 134300 Interest Receivable - Taxes 

134300 Preclosing Balance 134300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134300 E 134300 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 17 September 2023

Closing Rule Number: 45.134400 

Closing USSGL Account: 134400 Interest Receivable on Special Drawing Rights (SDR) 

134400 Preclosing Balance 134400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134400 E 134400 B 

 

Closing Rule Number: 45.134500 

Closing USSGL Account: 134500 Allowance for Loss on Interest Receivable - Loans 

134500 Preclosing Balance 134500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134500 E 134500 B 

 

Closing Rule Number: 45.134600 

Closing USSGL Account: 134600 Allowance for Loss on Interest Receivable - Investments 

134600 Preclosing Balance 134600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134600 E 134600 B 

 

Closing Rule Number: 45.134700 

Closing USSGL Account: 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified 

134700 Preclosing Balance 134700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134700 E 134700 B 

 

Closing Rule Number: 45.134800 

Closing USSGL Account: 134800 Allowance for Loss on Interest Receivable - Taxes 

134800 Preclosing Balance 134800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134800 E 134800 B 

 

Closing Rule Number: 45.134900 

Closing USSGL Account: 134900 Interest Receivable on Uninvested Funds 

134900 Preclosing Balance 134900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134900 E 134900 B 

 

Closing Rule Number: 45.135000 

Closing USSGL Account: 135000 Loans Receivable 

135000 Preclosing Balance 135000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135000 E 135000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 18 September 2023

Closing Rule Number: 45.135090 

Closing USSGL Account: 135090 Loans Receivable - International Monetary Fund 

135090 Preclosing Balance 135090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135090 E 135090 B 

 

Closing Rule Number: 45.135100 

Closing USSGL Account: 135100 Capitalized Loan Interest Receivable - Non-Credit Reform 

135100 Preclosing Balance 135100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135100 E 135100 B 

 

Closing Rule Number: 45.135900 

Closing USSGL Account: 135900 Allowance for Loss on Loans Receivable 

135900 Preclosing Balance 135900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135900 E 135900 B 

 

Closing Rule Number: 45.135990 

Closing USSGL Account: 135990 Allowance for Loss on Loans Receivable - International Monetary Fund 

135990 Preclosing Balance 135990 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135990 E 135990 B 

 

Closing Rule Number: 45.136000 

Closing USSGL Account: 136000 Penalties and Fines Receivable - Not Otherwise Classified 

136000 Preclosing Balance 136000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136000 E 136000 B 

 

Closing Rule Number: 45.136100 

Closing USSGL Account: 136100 Penalties and Fines Receivable - Loans 

136100 Preclosing Balance 136100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136100 E 136100 B 

 

Closing Rule Number: 45.136300 

Closing USSGL Account: 136300 Penalties and Fines Receivable - Taxes 

136300 Preclosing Balance 136300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136300 E 136300 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 19 September 2023

Closing Rule Number: 45.136500 

Closing USSGL Account: 136500 Allowance for Loss on Penalties and Fines Receivable - Loans 

136500 Preclosing Balance 136500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136500 E 136500 B 

 

Closing Rule Number: 45.136700 

Closing USSGL Account: 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified 

136700 Preclosing Balance 136700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136700 E 136700 B 

 

Closing Rule Number: 45.136800 

Closing USSGL Account: 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes 

136800 Preclosing Balance 136800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136800 E 136800 B 

 

Closing Rule Number: 45.137000 

Closing USSGL Account: 137000 Administrative Fees Receivable - Not Otherwise Classified 

137000 Preclosing Balance 137000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137000 E 137000 B 

 

Closing Rule Number: 45.137100 

Closing USSGL Account: 137100 Administrative Fees Receivable - Loans 

137100 Preclosing Balance 137100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137100 E 137100 B 

 

Closing Rule Number: 45.137300 

Closing USSGL Account: 137300 Administrative Fees Receivable - Taxes 

137300 Preclosing Balance 137300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137300 E 137300 B 

 

Closing Rule Number: 45.137400 

Closing USSGL Account: 137400 Criminal Restitution Receivable 

137400 Preclosing Balance 137400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137400 E 137400 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 20 September 2023

Closing Rule Number: 45.137500 

Closing USSGL Account: 137500 Allowance for Loss on Administrative Fees Receivable - Loans 

137500 Preclosing Balance 137500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137500 E 137500 B 

 

Closing Rule Number: 45.137700 

Closing USSGL Account: 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified 

137700 Preclosing Balance 137700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137700 E 137700 B 

 

Closing Rule Number: 45.137800 

Closing USSGL Account: 137800 Allowance for Loss on Administrative Fees Receivable - Taxes 

137800 Preclosing Balance 137800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137800 E 137800 B 

 

Closing Rule Number: 45.137900 

Closing USSGL Account: 137900 Allowance for Loss on Criminal Restitution Receivable 

137900 Preclosing Balance 137900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137900 E 137900 B 

 

Closing Rule Number: 45.138000 

Closing USSGL Account: 138000 Loans Receivable - Troubled Assets Relief Program 

138000 Preclosing Balance 138000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138000 E 138000 B 

 

Closing Rule Number: 45.138100 

Closing USSGL Account: 138100 Interest Receivable - Loans - Troubled Assets Relief Program 

138100 Preclosing Balance 138100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138100 E 138100 B 

 

Closing Rule Number: 45.138400 

Closing USSGL Account: 138400 Interest Receivable - Foreign Currency Denominated Assets 

138400 Preclosing Balance 138400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138400 E 138400 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 21 September 2023

Closing Rule Number: 45.138500 

Closing USSGL Account: 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program 

138500 Preclosing Balance 138500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138500 E 138500 B 

 

Closing Rule Number: 45.138900 

Closing USSGL Account: 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program 

138900 Preclosing Balance 138900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138900 E 138900 B 

 

Closing Rule Number: 45.139900 

Closing USSGL Account: 139900 Allowance for Subsidy 

139900 Preclosing Balance 139900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

139900 E 139900 B 

 

Closing Rule Number: 45.141000 

Closing USSGL Account: 141000 Advances and Prepayments 

141000 Preclosing Balance 141000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

141000 E 141000 B 

 

Closing Rule Number: 45.151100 

Closing USSGL Account: 151100 Operating Materials and Supplies Held for Use 

151100 Preclosing Balance 151100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151100 E 151100 B 

 

Closing Rule Number: 45.151200 

Closing USSGL Account: 151200 Operating Materials and Supplies Held in Reserve for Future Use 

151200 Preclosing Balance 151200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151200 E 151200 B 

 

Closing Rule Number: 45.151300 

Closing USSGL Account: 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable 

151300 Preclosing Balance 151300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151300 E 151300 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 22 September 2023

Closing Rule Number: 45.151400 

Closing USSGL Account: 151400 Operating Materials and Supplies Held for Repair 

151400 Preclosing Balance 151400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151400 E 151400 B 

 

Closing Rule Number: 45.151600 

Closing USSGL Account: 151600 Operating Materials and Supplies in Development 

151600 Preclosing Balance 151600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151600 E 151600 B 

 

Closing Rule Number: 45.151900 

Closing USSGL Account: 151900 Operating Materials and Supplies - Allowance 

151900 Preclosing Balance 151900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151900 E 151900 B 

 

Closing Rule Number: 45.152100 

Closing USSGL Account: 152100 Inventory Purchased for Resale 

152100 Preclosing Balance 152100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152100 E 152100 B 

 

Closing Rule Number: 45.152200 

Closing USSGL Account: 152200 Inventory Held in Reserve for Future Sale 

152200 Preclosing Balance 152200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152200 E 152200 B 

 

Closing Rule Number: 45.152300 

Closing USSGL Account: 152300 Inventory Held for Repair 

152300 Preclosing Balance 152300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152300 E 152300 B 

 

Closing Rule Number: 45.152400 

Closing USSGL Account: 152400 Inventory - Excess, Obsolete, and Unserviceable 

152400 Preclosing Balance 152400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152400 E 152400 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 23 September 2023

Closing Rule Number: 45.152500 

Closing USSGL Account: 152500 Inventory - Raw Materials 

152500 Preclosing Balance 152500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152500 E 152500 B 

 

Closing Rule Number: 45.152600 

Closing USSGL Account: 152600 Inventory - Work-in-Process 

152600 Preclosing Balance 152600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152600 E 152600 B 

 

Closing Rule Number: 45.152700 

Closing USSGL Account: 152700 Inventory - Finished Goods 

152700 Preclosing Balance 152700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152700 E 152700 B 

 

Closing Rule Number: 45.152900 

Closing USSGL Account: 152900 Inventory - Allowance 

152900 Preclosing Balance 152900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152900 E 152900 B 

 

Closing Rule Number: 45.153100 

Closing USSGL Account: 153100 Seized Monetary Instruments 

153100 Preclosing Balance 153100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

153100 E 153100 B 

 

Closing Rule Number: 45.153200 

Closing USSGL Account: 153200 Seized Cash Deposited 

153200 Preclosing Balance 153200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

153200 E 153200 B 

 

Closing Rule Number: 45.154100 

Closing USSGL Account: 154100 Forfeited Property Held for Sale 

154100 Preclosing Balance 154100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154100 E 154100 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 24 September 2023

Closing Rule Number: 45.154200 

Closing USSGL Account: 154200 Forfeited Property Held for Donation or Use 

154200 Preclosing Balance 154200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154200 E 154200 B 

 

Closing Rule Number: 45.154900 

Closing USSGL Account: 154900 Forfeited Property - Allowance 

154900 Preclosing Balance 154900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154900 E 154900 B 

 

Closing Rule Number: 45.155100 

Closing USSGL Account: 155100 Foreclosed Property 

155100 Preclosing Balance 155100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

155100 E 155100 B 

 

Closing Rule Number: 45.155900 

Closing USSGL Account: 155900 Foreclosed Property - Allowance 

155900 Preclosing Balance 155900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

155900 E 155900 B 

 

Closing Rule Number: 45.156100 

Closing USSGL Account: 156100 Commodities Held Under Price Support and Stabilization Support Programs 

156100 Preclosing Balance 156100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

156100 E 156100 B 

 

Closing Rule Number: 45.156900 

Closing USSGL Account: 156900 Commodities - Allowance 

156900 Preclosing Balance 156900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

156900 E 156900 B 

 

Closing Rule Number: 45.157100 

Closing USSGL Account: 157100 Stockpile Materials Held in Reserve 

157100 Preclosing Balance 157100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

157100 E 157100 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 25 September 2023

Closing Rule Number: 45.157200 

Closing USSGL Account: 157200 Stockpile Materials Held for Sale 

157200 Preclosing Balance 157200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

157200 E 157200 B 

 

Closing Rule Number: 45.159100 

Closing USSGL Account: 159100 Other Related Property 

159100 Preclosing Balance 159100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

159100 E 159100 B 

 

Closing Rule Number: 45.159900 

Closing USSGL Account: 159900 Other Related Property - Allowance 

159900 Preclosing Balance 159900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

159900 E 159900 B 

 

Closing Rule Number: 45.161000 

Closing USSGL Account: 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161000 Preclosing Balance 161000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161000 E 161000 B 

 

Closing Rule Number: 45.161020 

Closing USSGL Account: 161020 Investments in Marketable U.S. Treasury Securities Purchased on the Secondary Market 

161020 Preclosing Balance 161020 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161020 E 161020 B 

 

Closing Rule Number: 45.161100 

Closing USSGL Account: 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161100 Preclosing Balance 161100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161100 E 161100 B 

 

Closing Rule Number: 45.161120 

Closing USSGL Account: 161120 Discount on Marketable U.S. Treasury Securities Purchased on the Secondary Market 

161120 Preclosing Balance 161120 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161120 E 161120 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 26 September 2023

Closing Rule Number: 45.161200 

Closing USSGL Account: 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161200 Preclosing Balance 161200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161200 E 161200 B 

 

Closing Rule Number: 45.161220 

Closing USSGL Account: 161220 Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market 

161220 Preclosing Balance 161220 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161220 E 161220 B 

 

Closing Rule Number: 45.161300 

Closing USSGL Account: 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service 

161300 Preclosing Balance 161300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161300 E 161300 B 

 

Closing Rule Number: 45.161320 

Closing USSGL Account: 161320 Amortization of Discount and Premium on Marketable U.S. Treasury Securities Purchased 

on the Secondary Market 

161320 Preclosing Balance 161320 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161320 E 161320 B 

 

Closing Rule Number: 45.161800 

Closing USSGL Account: 161800 Market Adjustment - Investments 

161800 Preclosing Balance 161800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161800 E 161800 B 

 

Closing Rule Number: 45.162000 

Closing USSGL Account: 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities 

162000 Preclosing Balance 162000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162000 E 162000 B 

 

Closing Rule Number: 45.162100 

Closing USSGL Account: 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities 

162100 Preclosing Balance 162100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162100 E 162100 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 27 September 2023

Closing Rule Number: 45.162200 

Closing USSGL Account: 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities 

162200 Preclosing Balance 162200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162200 E 162200 B 

 

Closing Rule Number: 45.162300 

Closing USSGL Account: 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities 

162300 Preclosing Balance 162300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162300 E 162300 B 

 

Closing Rule Number: 45.163000 

Closing USSGL Account: 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service 

163000 Preclosing Balance 163000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163000 E 163000 B 

 

Closing Rule Number: 45.163100 

Closing USSGL Account: 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service 

163100 Preclosing Balance 163100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163100 E 163100 B 

 

Closing Rule Number: 45.163300 

Closing USSGL Account: 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the 

Fiscal Service 

163300 Preclosing Balance 163300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163300 E 163300 B 

 

Closing Rule Number: 45.164200 

Closing USSGL Account: 164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act 

164200 Preclosing Balance 164200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164200 E 164200 B 

 

Closing Rule Number: 45.164300 

Closing USSGL Account: 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act 

164300 Preclosing Balance 164300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164300 E 164300 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 28 September 2023

Closing Rule Number: 45.164400 

Closing USSGL Account: 164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act 

164400 Preclosing Balance 164400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164400 E 164400 B 

 

Closing Rule Number: 45.164500 

Closing USSGL Account: 164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act 

164500 Preclosing Balance 164500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164500 E 164500 B 

 

Closing Rule Number: 45.164600 

Closing USSGL Account: 164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act 

164600 Preclosing Balance 164600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164600 E 164600 B 

 

Closing Rule Number: 45.164700 

Closing USSGL Account: 164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform 

Act 

164700 Preclosing Balance 164700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164700 E 164700 B 

 

Closing Rule Number: 45.165000 

Closing USSGL Account: 165000 Preferred Stock in Federal Government Sponsored Enterprise 

165000 Preclosing Balance 165000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165000 E 165000 B 

 

Closing Rule Number: 45.165100 

Closing USSGL Account: 165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise 

165100 Preclosing Balance 165100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165100 E 165100 B 

 

Closing Rule Number: 45.165200 

Closing USSGL Account: 165200 Common Stock Warrants in Federal Government Sponsored Enterprise 

165200 Preclosing Balance 165200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165200 E 165200 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 29 September 2023

Closing Rule Number: 45.165300 

Closing USSGL Account: 165300 Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise 

165300 Preclosing Balance 165300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165300 E 165300 B 

 

Closing Rule Number: 45.167000 

Closing USSGL Account: 167000 Foreign Investments 

167000 Preclosing Balance 167000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167000 E 167000 B 

 

Closing Rule Number: 45.167100 

Closing USSGL Account: 167100 Discount on Foreign Investments 

167100 Preclosing Balance 167100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167100 E 167100 B 

 

Closing Rule Number: 45.167200 

Closing USSGL Account: 167200 Premium on Foreign Investments 

167200 Preclosing Balance 167200 Ending Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167200 E 167200 B 

 

Closing Rule Number: 45.167900 

Closing USSGL Account: 167900 Foreign Exchange Rate Revalue Adjustments - Investments 

167900 Preclosing Balance 167900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167900 E 167900 B 

 

Closing Rule Number: 45.169000 

Closing USSGL Account: 169000 Other Investments 

169000 Preclosing Balance 169000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

169000 E 169000 B 

 

Closing Rule Number: 45.171100 

Closing USSGL Account: 171100 Land and Land Rights 

171100 Preclosing Balance 171100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171100 E 171100 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 30 September 2023

Closing Rule Number: 45.171200 

Closing USSGL Account: 171200 Improvements to Land 

171200 Preclosing Balance 171200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171200 E 171200 B 

 

Closing Rule Number: 45.171900 

Closing USSGL Account: 171900 Accumulated Depreciation on Improvements to Land 

171900 Preclosing Balance 171900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171900 E 171900 B 

 

Closing Rule Number: 45.172000 

Closing USSGL Account: 172000 Construction-in-Progress 

172000 Preclosing Balance 172000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

172000 E 172000 B 

 

Closing Rule Number: 45.173000 

Closing USSGL Account: 173000 Buildings, Improvements, and Renovations 

173000 Preclosing Balance 173000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

173000 E 173000 B 

 

Closing Rule Number: 45.173900 

Closing USSGL Account: 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations 

173900 Preclosing Balance 173900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

173900 E 173900 B 

 

Closing Rule Number: 45.174000 

Closing USSGL Account: 174000 Other Structures and Facilities 

174000 Preclosing Balance 174000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

174000 E 174000 B 

 

Closing Rule Number: 45.174900 

Closing USSGL Account: 174900 Accumulated Depreciation on Other Structures and Facilities 

174900 Preclosing Balance 174900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

174900 E 174900 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 31 September 2023

Closing Rule Number: 45.175000 

Closing USSGL Account: 175000 Equipment 

175000 Preclosing Balance 175000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

175000 E 175000 B 

 

Closing Rule Number: 45.175900 

Closing USSGL Account: 175900 Accumulated Depreciation on Equipment 

175900 Preclosing Balance 175900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

175900 E 175900 B 

 

Closing Rule Number: 45.181000 

Closing USSGL Account: 181000 Assets Under Capital Lease 

181000 Preclosing Balance 181000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

181000 E 181000 B 

 

Closing Rule Number: 45.181900 

Closing USSGL Account: 181900 Accumulated Depreciation on Assets Under Capital Lease 

181900 Preclosing Balance 181900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

181900 E 181900 B 

 

Closing Rule Number: 45.182000 

Closing USSGL Account: 182000 Leasehold Improvements 

182000 Preclosing Balance 182000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

182000 E 182000 B 

 

Closing Rule Number: 45.182900 

Closing USSGL Account: 182900 Accumulated Amortization on Leasehold Improvements 

182900 Preclosing Balance 182900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

182900 E 182900 B 

 

Closing Rule Number: 45.183000 

Closing USSGL Account: 183000 Internal-Use Software 

183000 Preclosing Balance 183000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183000 E 183000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 32 September 2023

Closing Rule Number: 45.183200 

Closing USSGL Account: 183200 Internal-Use Software in Development 

183200 Preclosing Balance 183200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183200 E 183200 B 

 

Closing Rule Number: 45.183900 

Closing USSGL Account: 183900 Accumulated Amortization on Internal-Use Software 

183900 Preclosing Balance 183900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183900 E 183900 B 

 

Closing Rule Number: 45.184000 

Closing USSGL Account: 184000 Other Natural Resources 

184000 Preclosing Balance 184000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

184000 E 184000 B 

 

Closing Rule Number: 45.184900 

Closing USSGL Account: 184900 Allowance for Depletion 

184900 Preclosing Balance 184900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

184900 E 184900 B 

 

Closing Rule Number: 45.189000 

Closing USSGL Account: 189000 Other General Property, Plant, and Equipment 

189000 Preclosing Balance 189000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

189000 E 189000 B 

 

Closing Rule Number: 45.189900 

Closing USSGL Account: 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment 

189900 Preclosing Balance 189900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

189900 E 189900 B 

 

Closing Rule Number: 45.192100 

Closing USSGL Account: 192100 Receivable From Appropriations 

192100 Preclosing Balance 192100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192100 E 192100 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 33 September 2023

Closing Rule Number: 45.192300 

Closing USSGL Account: 192300 Contingent Receivable for Capital Transfers 

192300 Preclosing Balance 192300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192300 E 192300 B 

 

Closing Rule Number: 45.192500 

Closing USSGL Account: 192500 Capital Transfers Receivable 

192500 Preclosing Balance 192500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192500 E 192500 B 

 

Closing Rule Number: 45.198000 

Closing USSGL Account: 198000 Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of the U.S. 

Government

198000 Preclosing Balance 198000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

198000 E 198000 B 

 

Closing Rule Number: 45.198100 

Closing USSGL Account: 198100 Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other 

Than the General Fund of the U.S. Government

198100 Preclosing Balance 198100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

198100 E 198100 B 

 

Closing Rule Number: 45.199000 

Closing USSGL Account: 199000 Other Assets 

199000 Preclosing Balance 199000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199000 E 199000 B 

 

Closing Rule Number: 45.199010 

Closing USSGL Account: 199010 Other Assets - General Fund of the U.S. Government 

199010 Preclosing Balance 199010 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199010 E 199010 B 

 

Closing Rule Number: 45.199500 

Closing USSGL Account: 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed 

199500 Preclosing Balance 199500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199500 E 199500 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 34 September 2023

Closing Rule Number: 45.199900 

Closing USSGL Account: 199900 Central Accounting Control Account 

199900 Preclosing Balance 199900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199900 E 199900 B 

 

Closing Rule Number: 45.201000 

Closing USSGL Account: 201000 Liability for Fund Balance With Treasury 

201000 Preclosing Balance 201000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

201000 E 201000 B 

 

Closing Rule Number: 45.211000 

Closing USSGL Account: 211000 Accounts Payable 

211000 Preclosing Balance 211000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

211000 E 211000 B 

 

Closing Rule Number: 45.211200 

Closing USSGL Account: 211200 Accounts Payable for Federal Government Sponsored Enterprise 

211200 Preclosing Balance 211200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

211200 E 211200 B 

 

Closing Rule Number: 45.212000 

Closing USSGL Account: 212000 Disbursements in Transit 

212000 Preclosing Balance 212000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

212000 E 212000 B 

 

Closing Rule Number: 45.213000 

Closing USSGL Account: 213000 Contract Holdbacks 

213000 Preclosing Balance 213000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

213000 E 213000 B 

 

Closing Rule Number: 45.214000 

Closing USSGL Account: 214000 Accrued Interest Payable - Not Otherwise Classified 

214000 Preclosing Balance 214000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214000 E 214000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 35 September 2023

Closing Rule Number: 45.214100 

Closing USSGL Account: 214100 Accrued Interest Payable - Loans 

214100 Preclosing Balance 214100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214100 E 214100 B 

 

Closing Rule Number: 45.214200 

Closing USSGL Account: 214200 Accrued Interest Payable - Debt 

214200 Preclosing Balance 214200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214200 E 214200 B 

 

Closing Rule Number: 45.214900 

Closing USSGL Account: 214900 Accrued Interest Payable on Uninvested Funds 

214900 Preclosing Balance 214900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214900 E 214900 B 

 

Closing Rule Number: 45.215000 

Closing USSGL Account: 215000 Payable for Transfers of Currently Invested Balances 

215000 Preclosing Balance 215000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

215000 E 215000 B 

 

Closing Rule Number: 45.215500 

Closing USSGL Account: 215500 Expenditure Transfers Payable 

215500 Preclosing Balance 215500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

215500 E 215500 B 

 

Closing Rule Number: 45.216000 

Closing USSGL Account: 216000 Entitlement Benefits Due and Payable 

216000 Preclosing Balance 216000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

216000 E 216000 B 

 

Closing Rule Number: 45.217000 

Closing USSGL Account: 217000 Subsidy Payable to the Financing Account 

217000 Preclosing Balance 217000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

217000 E 217000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 36 September 2023

Closing Rule Number: 45.218000 

Closing USSGL Account: 218000 Loan Guarantee Liability 

218000 Preclosing Balance 218000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

218000 E 218000 B 

 

Closing Rule Number: 45.219000 

Closing USSGL Account: 219000 Other Liabilities With Related Budgetary Obligations 

219000 Preclosing Balance 219000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219000 E 219000 B 

 

Closing Rule Number: 45.219100 

Closing USSGL Account: 219100 Liability for Employer Benefits and Claims Incurred but Not Reported 

219100 Preclosing Balance 219100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219100 E 219100 B 

 

Closing Rule Number: 45.219200 

Closing USSGL Account: 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks 

219200 Preclosing Balance 219200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219200 E 219200 B 

 

Closing Rule Number: 45.219300 

Closing USSGL Account: 219300 Allocation of Special Drawing Rights (SDRs) 

219300 Preclosing Balance 219300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219300 E 219300 B 

 

Closing Rule Number: 45.220000 

Closing USSGL Account: 220000 Liability for Unpaid Insurance Claims 

220000 Preclosing Balance 220000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

220000 E 220000 B 

 

Closing Rule Number: 45.220500 

Closing USSGL Account: 220500 Liability for Unearned Insurance Premiums 

220500 Preclosing Balance 220500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

220500 E 220500 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 37 September 2023

Closing Rule Number: 45.221000 

Closing USSGL Account: 221000 Accrued Funded Payroll and Leave 

221000 Preclosing Balance 221000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221000 E 221000 B 

 

Closing Rule Number: 45.221100 

Closing USSGL Account: 221100 Withholdings Payable 

221100 Preclosing Balance 221100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221100 E 221100 B 

 

Closing Rule Number: 45.221300 

Closing USSGL Account: 221300 Employer Contributions and Payroll Taxes Payable 

221300 Preclosing Balance 221300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221300 E 221300 B 

 

Closing Rule Number: 45.221500 

Closing USSGL Account: 221500 Other Post Employment Benefits Due and Payable 

221500 Preclosing Balance 221500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221500 E 221500 B 

 

Closing Rule Number: 45.221600 

Closing USSGL Account: 221600 Pension Benefits Due and Payable to Beneficiaries 

221600 Preclosing Balance 221600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221600 E 221600 B 

 

Closing Rule Number: 45.221700 

Closing USSGL Account: 221700 Benefit Premiums Payable to Carriers 

221700 Preclosing Balance 221700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221700 E 221700 B 

 

Closing Rule Number: 45.221800 

Closing USSGL Account: 221800 Life Insurance Benefits Due and Payable to Beneficiaries 

221800 Preclosing Balance 221800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221800 E 221800 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 38 September 2023

Closing Rule Number: 45.222000 

Closing USSGL Account: 222000 Unfunded Leave 

222000 Preclosing Balance 222000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

222000 E 222000 B 

 

Closing Rule Number: 45.222500 

Closing USSGL Account: 222500 Unfunded FECA Liability 

222500 Preclosing Balance 222500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

222500 E 222500 B 

 

Closing Rule Number: 45.229000 

Closing USSGL Account: 229000 Other Unfunded Employment Related Liability 

229000 Preclosing Balance 229000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

229000 E 229000 B 

 

Closing Rule Number: 45.231000 

Closing USSGL Account: 231000 Liability for Advances and Prepayments 

231000 Preclosing Balance 231000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

231000 E 231000 B 

 

Closing Rule Number: 45.232000 

Closing USSGL Account: 232000 Other Deferred Revenue 

232000 Preclosing Balance 232000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

232000 E 232000 B 

 

Closing Rule Number: 45.240000 

Closing USSGL Account: 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections 

240000 Preclosing Balance 240000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

240000 E 240000 B 

 

Closing Rule Number: 45.241000 

Closing USSGL Account: 241000 Liability for Clearing Accounts 

241000 Preclosing Balance 241000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

241000 E 241000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 39 September 2023

Closing Rule Number: 45.251000 

Closing USSGL Account: 251000 Principal Payable to the Bureau of the Fiscal Service 

251000 Preclosing Balance 251000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

251000 E 251000 B 

 

Closing Rule Number: 45.251100 

Closing USSGL Account: 251100 Capitalized Loan Interest Payable - Non-Credit Reform 

251100 Preclosing Balance 251100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

251100 E 251100 B 

 

Closing Rule Number: 45.252000 

Closing USSGL Account: 252000 Principal Payable to the Federal Financing Bank 

252000 Preclosing Balance 252000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

252000 E 252000 B 

 

Closing Rule Number: 45.253000 

Closing USSGL Account: 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority 

253000 Preclosing Balance 253000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253000 E 253000 B 

 

Closing Rule Number: 45.253100 

Closing USSGL Account: 253100 Discount on Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

253100 Preclosing Balance 253100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253100 E 253100 B 

 

Closing Rule Number: 45.253200 

Closing USSGL Account: 253200 Premium on Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

253200 Preclosing Balance 253200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253200 E 253200 B 

 

Closing Rule Number: 45.253300 

Closing USSGL Account: 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

253300 Preclosing Balance 253300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253300 E 253300 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 40 September 2023

Closing Rule Number: 45.253400 

Closing USSGL Account: 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

253400 Preclosing Balance 253400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253400 E 253400 B 

 

Closing Rule Number: 45.254000 

Closing USSGL Account: 254000 Participation Certificates 

254000 Preclosing Balance 254000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

254000 E 254000 B 

 

Closing Rule Number: 45.259000 

Closing USSGL Account: 259000 Other Debt 

259000 Preclosing Balance 259000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

259000 E 259000 B 

 

Closing Rule Number: 45.259100 

Closing USSGL Account: 259100 Repayable Advance Debt 

259100 Preclosing Balance 259100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

259100 E 259100 B 

 

Closing Rule Number: 45.259200 

Closing USSGL Account: 259200 Appropriated Debt 

259200 Preclosing Balance 259200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

259200 E 259200 B 

 

Closing Rule Number: 45.261000 

Closing USSGL Account: 261000 Actuarial Pension Liability 

261000 Preclosing Balance 261000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

261000 E 261000 B 

 

Closing Rule Number: 45.262000 

Closing USSGL Account: 262000 Actuarial Health Insurance Liability 

262000 Preclosing Balance 262000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

262000 E 262000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 41 September 2023

Closing Rule Number: 45.263000 

Closing USSGL Account: 263000 Actuarial Life Insurance Liability 

263000 Preclosing Balance 263000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

263000 E 263000 B 

 

Closing Rule Number: 45.265000 

Closing USSGL Account: 265000 Actuarial FECA Liability 

265000 Preclosing Balance 265000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

265000 E 265000 B 

 

Closing Rule Number: 45.266000 

Closing USSGL Account: 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs 

266000 Preclosing Balance 266000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

266000 E 266000 B 

 

Closing Rule Number: 45.267000 

Closing USSGL Account: 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs 

267000 Preclosing Balance 267000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

267000 E 267000 B 

 

Closing Rule Number: 45.269000 

Closing USSGL Account: 269000 Other Actuarial Liabilities 

269000 Preclosing Balance 269000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

269000 E 269000 B 

 

Closing Rule Number: 45.291000 

Closing USSGL Account: 291000 Prior Liens Outstanding on Acquired Collateral 

291000 Preclosing Balance 291000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

291000 E 291000 B 

 

Closing Rule Number: 45.292000 

Closing USSGL Account: 292000 Contingent Liabilities 

292000 Preclosing Balance 292000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292000 E 292000 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 42 September 2023

Closing Rule Number: 45.292200 

Closing USSGL Account: 292200 Contingent Liabilities - Federal Government Sponsored Enterprise 

292200 Preclosing Balance 292200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292200 E 292200 B 

 

Closing Rule Number: 45.292300 

Closing USSGL Account: 292300 Contingent Liability for Capital Transfers 

292300 Preclosing Balance 292300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292300 E 292300 B 

 

Closing Rule Number: 45.294000 

Closing USSGL Account: 294000 Capital Lease Liability 

294000 Preclosing Balance 294000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

294000 E 294000 B 

 

Closing Rule Number: 45.296000 

Closing USSGL Account: 296000 Accounts Payable From Canceled Appropriations 

296000 Preclosing Balance 296000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

296000 E 296000 B 

 

Closing Rule Number: 45.297000 

Closing USSGL Account: 297000 Liability for Capital Transfers 

297000 Preclosing Balance 297000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

297000 E 297000 B 

 

Closing Rule Number: 45.298000 

Closing USSGL Account: 298000 Custodial Liability 

298000 Preclosing Balance 298000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

298000 E 298000 B 

 

Closing Rule Number: 45.298500 

Closing USSGL Account: 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity 

298500 Preclosing Balance 298500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

298500 E 298500 B 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 43 September 2023

Closing Rule Number: 45.299000 

Closing USSGL Account: 299000 Other Liabilities Without Related Budgetary Obligations 

299000 Preclosing Balance 299000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299000 E 299000 B 

 

Closing Rule Number: 45.299010 

Closing USSGL Account: 299010 Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. 

Government

299010 Preclosing Balance 299010 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299010 E 299010 B 

 

Closing Rule Number: 45.299500 

Closing USSGL Account: 299500 Estimated Cleanup Cost Liability 

299500 Preclosing Balance 299500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299500 E 299500 B 

 

Closing Rule Number: 45.310000 

Closing USSGL Account: 310000 Unexpended Appropriations - Cumulative 

310000 Preclosing Balance 310000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

310000 E 310000 B 

310100 E 

310200 E 

310300 E 

310500 E 

310600 E 

310700 E 

310710 E 

310800 E 

310900 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 44 September 2023

Closing Rule Number: 45.320000 

Closing USSGL Account: 320000 Appropriations Outstanding - Cumulative 

320000 Preclosing Balance 320000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

320000 E 320000 B 

320100 E 

320110 E 

320600 E 

320700 E 

320710 E 

320800 E 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 45 September 2023

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

331000 E E/F/U 331000 B 

510000 E E/F/U 

510900 E E/F/U 

520000 E E/U 

520900 E E/U 

531000 E E/U 

531100 E E/U 

531200 E E/U 

531300 E E/F/U 

531400 E E/F/U 

531500 E E/F/U 

531700 E E/U 

531800 E E/U 

531900 E E/U 

532000 E E/U 

532400 E E/U 

532500 E E/U 

532900 E E/U 

540000 E E/U 

540500 E U 

540600 E U 

540900 E E/U 

550000 E E/U 

550900 E E/U 

560000 E E/U 

560900 E E/U 

561000 E E/U 

561900 E E/U 

564000 E E/F/U 

564900 E E/F/U 

565000 E E/F/U 

565900 E E/F/U 

570000 E E/F/U 

570005 E U 

570006 E U 

570010 E E/F/U 

570500 E E/F/U 

570800 E E/F/U 

570810 E E/U 

570900 E E/F/U 

571000 E U 

571200 E U 

571300 E E/F/U 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 46 September 2023

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

572000 E E/F/U 

573000 E E/F/U 

574000 E E/F/U 

574500 E E/F/U 

575000 E E/F/U 

575500 E E/F/U 

575600 E E/F/U 

576000 E E/F/U 

576500 E E/F/U 

576600 E E/F/U 

577500 E E/F/U 

577600 E E/F/U 

577700 E U 

577800 E U 

578000 E E/F/U 

579000 E E/F/U 

579001 E U 

579010 E U 

579100 E E/F/U 

579200 E E/F/U 

579500 E E/U 

580000 E E/F/U 

580100 E E/F/U 

580200 E E/F/U 

580300 E E/F/U 

580400 E E/F/U 

580500 E E/F/U 

580600 E E/F/U 

582000 E E/F/U 

582100 E E/F/U 

582200 E E/F/U 

582300 E E/F/U 

582400 E E/F/U 

582500 E E/F/U 

582600 E E/F/U 

583000 E E/F/U 

583100 E E/F/U 

583200 E E/F/U 

583300 E E/F/U 

583400 E E/F/U 

583500 E E/F/U 

583600 E E/F/U 

589000 E E/F/U 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 47 September 2023

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

589100 E E/F/U 

589200 E E/F/U 

589300 E E/F/U 

589400 E E/F/U 

589500 E E/F/U 

589600 E E/F/U 

590000 E E/U 

590900 E E/U 

591900 E E/F/U 

591910 E U 

592100 E E/F/U 

592200 E E/F/U 

592300 E E/F/U 

599000 E E/F/U 

599100 E E/F/U 

599300 E E/F/U 

599400 E E/F/U 

599700 E E/F/U 

599750 E E/F/U 

599800 E E/F/U 

610000 E E/U 

615000 E E/F/U 

619000 E E/F/U 

619900 E E/F/U 

631000 E E/U 

632000 E E/U 

633000 E E/U 

633800 E E 

634000 E E/F/U 

640000 E E/F/U 

650000 E E/F/U 

660000 E E/F/U 

661000 E E/F/U 

671000 E E/F/U 

672000 E E/F/U 

673000 E E/F/U 

679000 E E/U 

679500 E E/U 

680000 E E/U 

685000 E E/U 

690000 E E/U 

711000 E E/U 

711100 E E/U 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 48 September 2023

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

711200 E E/U 

717100 E E/F/U 

717200 E E/F/U 

718000 E E/U 

718100 E E 

719000 E E/U 

719090 E U 

719100 E E 

721000 E E/U 

721100 E E/U 

721200 E E/U 

727100 E E/F/U 

727200 E E/F/U 

728000 E E/U 

728100 E E 

729000 E E/U 

729090 E U 

729100 E E 

729200 E E/U 

730000 E E/U 

740000 E E/U 

740100 E E/U 

740500 E E/U 

750000 E E/F/U 

760000 E E/F/U 

771000 E U 

 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 49 September 2023

Closing Rule Number: 45.340000 

Closing USSGL Account: 340000 Fiduciary Net Assets 

340000 Preclosing Balance 340000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

340000 E F 340000 B 

341000 E F 

342000 E F 

520000 E F 

520900 E F 

531000 E F 

531100 E F 

531200 E F 

531700 E F 

531800 E F 

531900 E F 

532000 E F 

532400 E F 

532500 E F 

532900 E F 

540000 E F 

540900 E F 

550000 E F 

550900 E F 

560000 E F 

560900 E F 

561000 E F 

561900 E F 

590000 E F 

590900 E F 

610000 E F 

631000 E F 

632000 E F 

633000 E F 

679000 E F 

680000 E F 

685000 E F 

690000 E F 

711000 E F 

711100 E F 

711200 E F 

718000 E F 

719000 E F 

721000 E F 

721100 E F 

721200 E F 

728000 E F 

729000 E F 
Part 1 Fiscal Year 2023 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2023-11 VII CER - 50 September 2023

Closing Rule Number: 45.340000 

Closing USSGL Account: 340000 Fiduciary Net Assets 

340000 Preclosing Balance 340000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

729200 E F 

730000 E F 

740000 E F 

740100 E F 

740500 E F