Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

Nonfed

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

2

2 510000 Revenue From Goods Sold E F/N X E/U

2 510900 Contra Revenue for Goods Sold E F/N X E/U

2 520000 Revenue From Services Provided E F/N X A E/U 4

2 520900 Contra Revenue for Services Provided E F/N X A E/U

2 531000 Interest Revenue - Other E F/N X A E/U 4

2 531100 Interest Revenue - Investments E F/N X A E/U 4

2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 4

2 531300 Interest Revenue - Subsidy Amortization E N X E/U 4

2 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N X E/U

2 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act

E N X E/U

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 4

2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 4

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 4

2 532500 Administrative Fees Revenue E F/N X A E/U

2 532900 Contra Revenue for Administrative Fees E F/N X A E/U

2 540000 Funded Benefit Program Revenue E F/N X E/U

2 540500 Unfunded FECA Benefit Revenue E F/N X U

2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N X U

2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X E/U

2 550000 Insurance and Guarantee Premium Revenue E N X E/U

2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

2 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal 

Agency - Other Than the General Fund of the U.S. Government

E F X A E/U 4

2 571400 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra 

Account

E N X E/U 4

2 590000 Other Revenue E F/N X A E/U 4

2 590900 Contra Revenue for Other Revenue E F/N X A E/U 4

2 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N X E/U

2 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

2 593000 Lessor Lease Revenue E F/N E/U

2 593300 Amortization of Unearned Lessor Revenue E N E/U

2 593900 Contra Revenue for Lessor Lease Revenue E F/N X A E/U

2 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/U 4

2 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra Account E N X E/U 4

2 599900 Offset to Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - 

Contra Account

E N X E/U 4

2 711100 Gains on Disposition of Investments E F/N X E/U 4

2 711200 Gains on Disposition of Borrowings E F X E/U 4

2 718000 Unrealized Gains E F/N X E/U 4

2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N X E

2 719000 Other Gains E F/N X E/U 4

2 719090 Gains on International Monetary Fund Assets E X U

2 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

Less: earned revenue

Fiscal Year 2025 Reporting

Section V

USSGL Crosswalk - Statement of Net Cost

Draft V SNC - 1 February 15, 2024 IRC Handout