Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line ]USSGL. Begin] Fed/ | Reporting | Addl.
No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
17 | Accounts Payable
17 _|211000 |Accounts Payable E F E/U
17 _|212000 |Disbursements in Transit E F E/U
17 _|214000 |Accrued Interest Payable - Not Otherwise Classified E F E/U
17 |215000 |Payable for Transfers of Currently Invested Balances E F E/U
17 |215500 |Expenditure Transfers Payable E F E/U
17 |217000 |Subsidy Payable to the Financing Account E F E/U
17_|296000 |Accounts Payable From Canceled Appropriations E F E/U
18 |Debt (Note 14)
18 |214100 |Accrued Interest Payable - Loans E F E/U
18 |214200 |Accrued Interest Payable - Debt E F E/U
18 |251000 |Principal Payable to the Bureau of the Fiscal Service E F E/U
18 |251100 |Capitalized Loan Interest Payable - Non-Credit Reform E F E/U
18 |252000 |Principal Payable to the Federal Financing Bank E F E/U
18 |253000 |Securities Issued by Federal Agencies Under General and Special Financing Authority | _E F E/U
18 |253100 |Discount on Securities Issued by Federal Agencies Under General and Special E F E/U
Financing Authority
18 |253200 |Premium on Securities Issued by Federal Agencies Under General and Special E F E/U
Financing Authority
18 |253300 |Amortization of Discount on Securities Issued by Federal Agencies Under General E F E/U
and Special Financing Authority
18 |253400 |Amortization of Premium on Securities Issued by Federal Agencies Under General E F E/U
and Special Financing Authority
18 |254000 |Participation Certificates E F E/U
18 |259000 |Other Debt E HG E/U
19 Other (Notes 15, 16, and 17)
19 |213000 |Contract Holdbacks E F BU
19 |219000 |Other Liabilities With Related Budgetary Obligations E F BU
19 |221300 |Employer Contributions and Payroll Taxes Payable E FZ E/U
19 |221500 |Other Post Employment Benefits Due and Payable E F E/U
19 |222500 |Unfunded FECA Liability E FZ E/U
19 |229000 |Other Unfunded Employment Related Liability E FIZ BU
19 |231000 |Liability for Advances and Prepayments E F BU
19 |232000 |Other Deferred Revenue E F E/U
19 |240000 |Liability for Non-Fiduciary Deposit Funds and Undeposited Collections E Z E/U
19 |241000 |Liability for Clearing Accounts E Z E/U
19 |292300 |Contingent Liability for Capital Transfers E F BU
19 |294000 |Capital Lease Liability E F BU
19 |297000 |Liability for Capital Transfers E F BU
19 |298000 |Custodial Liability E GZ. BU
19 |298500 |Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity E GZ E/U
19 |299000 |Other Liabilities Without Related Budgetary Obligations E FIGIZ E/U
20 | Total intragovernmental
This line is calculated. Equals the sum of lines 17 through 19.
21 |Accounts Payable
21 |211000 |Accounts Payable E N E/U
21 |212000 [Disbursements in Transit E N E/U
21 |214000 |Accrued Interest Payable - Not Otherwise Classified E N E/U
21 |296000 |Accounts Payable From Canceled Appropriations E N E/U
22 [Loan guarantee liability (Note 8) |

Bulletin No. 2018-05 VBS-5 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet

Line ]USSGL. Begin] Fed/ | Reporting | Addl.

No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
32 _|718000 |Unrealized Gains E FIN E
32 _|718100 |Unrealized Gain - Exchange Stabilization Fund (ESF) E N E
32 _|719000 |Other Gains E FIN E
32 _|719100 |Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N E
32 _|721000 |Losses on Disposition of Assets - Other E N E
32 _|721100 |Losses on Disposition of Investments E FIN E
32 _|721200 |Losses on Disposition of Borrowings E F E
32 _|727100 |Gains on Changes in Long-Term Assumptions E N E
32 _|727200 |Losses on Changes in Long-Term Assumptions E N E
32 _|728000 |Unrealized Losses E FIN E
32 _|728100 |Unrealized Losses - Exchange Stabilization Fund (ESF) E N E
32 _|729000 |Other Losses E FIN E
32 _|729100 |Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N E
32 _|729200 |Other Losses From Impairment of Assets E N E
32 _|730000 |Extraordinary Items E N E
32 _|740000 |Prior-Period Adjustments Due to Corrections of Errors E NIZ E
32 _|740100 |Prior-Period Adjustments Due to Changes in Accounting Principles E NIZ E
32 _|740500 |Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior- E NIZ E
32_|750000 |Distribution of Income - Dividend E NIZ E
32 _|760000 |Changes in Actuarial Liability E N E
32 _|880100 |Offset for Purchases of Assets E F E
32 |880200 |Purchases of Property, Plant, and Equipment E F E
32 _|880300 [Purchases of Inventory and Related Property E F E
32 _|880400 |Purchases of Assets - Other E F E
33_|Cumulative results of operations - All Other Funds (Combined or Consolidated Totals)
33_|331000 |Cumulative Results of Operations B U
33_|510000 |Revenue From Goods Sold E FN U
33_|510900 |Contra Revenue for Goods Sold E FN U
33_|520000 |Revenue From Services Provided E FN U
33_|520900 |Contra Revenue for Services Provided E FN U
33 _|531000 |Interest Revenue - Other E FN U
33_|531100 |Interest Revenue - Investments E FN U
33_|531200 |Interest Revenue - Loans Receivable/Uninvested Funds E FN U
33_|531300 [Interest Revenue - Subsidy Amortization E N U
33_|531400 |Dividend Income Accounted for Under the Provisions of the Federal Credit Reform E N U
33 |531500 |Contra Revenue for Dividend Income Accounted for Under the Provisions of the E N U

Federal Credit Reform Act

33_|531700 |Contra Revenue for Interest Revenue - Loans Receivable E FN U
33_|531800 |Contra Revenue for Interest Revenue - Investments E FN U
33_|531900 |Contra Revenue for Interest Revenue - Other E FN U
33_|532000 |Penalties and Fines Revenue E N U
33 _|532400 |Contra Revenue for Penalties and Fines E N U
33 _|532500 | Administrative Fees Revenue E FIN U
33 _|532900 |Contra Revenue for Administrative Fees E FIN U
33 |540000 |Funded Benefit Program Revenue E FIN U
33 |540500 |Unfunded FECA Benefit Revenue E FIN U
33 |540600 |Contra Revenue for Unfunded FECA Benefit Revenue E FIN U
33 _|540900 |Contra Revenue for Funded Benefit Program Revenue E FIN U
33 _|550000 |Insurance and Guarantee Premium Revenue E N U
33 |550900 |Contra Revenue for Insurance and Guarantee Premium Revenue E N U
33 |560000 |Donated Revenue - Financial Resources E N U
33 |560900 |Contra Revenue for Donations - Financial Resources E N U
33_|561000 |Donated Revenue - Non-Financial Resources E N U

Bulletin No. 2018-05 VBS -10 June 2018


Part 1
SUPPLEMENT

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting
Section V

Line
No.

USSGL
Acct.

USSGL Account Title

Begin
(End

Fed/
NonFed

Reporting | Addl.
Type Code} Info.

27

298000

Custodial Liability

E

N

E/U

2

27

299000

Other Liabilities Without Related Budgetary Obligations

E

N

E/U

28

Total Liabilities

This line is calculated. Equals the sum of lines 20 through 27.

29

[Commitments and contingencies (Note 20)

[Net Position

30

(Note 21

)

Unexpended appropriations - Funds From Dedicated Collections (Combined or Consolidated Totals )

30

310000

Unexpended Appropriations - Cumulative

30

310100

Unexpended Appropriations - Appropriations Received

30

310200

Unexpended Appropriations - Transfers-In

30

310300

Unexpended Appropriations - Transfers-Out

30

310500

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors -
‘Years Preceding the Prior-Year

one |ost|ent foo

N|/)/O

cot fet | oot |e |

30

310600

Unexpended Appropriations - Adjustments

30

310700

Unexpended Appropriations - Used

30

310800

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors

30

310900

Unexpended Appropriations - Prior-Period Adjustments Due to Changes in
Accounting Principles

cot font | ont)

NIN|O|O

ot feat | ot) ect

Unexpended appropriations - All Other Funds (Combined or Consolidated Totals)

310000

Unexpended Appropriations - Cumulative

310100

Unexpended Appropriations - Appropriations Received

310200

Unexpended Appropriations - Transfers-In

310300

Unexpended Appropriations - Transfers-Out

310500

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors -|
‘Years Preceding the Prior-Year

nfo] oo) lo

N| 3) 5/0

c\qjcjcic

310600

Unexpended Appropriations - Adjustments

310700

Unexpended Appropriations - Used

310800

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors

310900

Unexpended Appropriations - Prior-Period Adjustments Due to Changes in
Accounting Principles

tn] om| |

NIN|Q|O

cjejc|c

(Note 21)

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consoli

)

lidated Totals)

331000

Cumulative Results of Operations

510000

Revenue From Goods Sold

FN

510900

Contra Revenue for Goods Sold

FN

520000

Revenue From Services Provided

FN

520900

Contra Revenue for Services Provided

FN

531000
531100
531200
531300
531400
531500

531700
531800
531900
532000
532400

Interest Revenue - Other

Interest Revenue - Investments

Interest Revenue - Loans Receivable/Uninvested Funds

Interest Revenue - Subsidy Amortization

Dividend Income Accounted for Under the Provisions of the Federal Credit Reform
Contra Revenue for Dividend Income Accounted for Under the Provisions of the
Federal Credit Reform Act

Contra Revenue for Interest Revenue - Loans Receivable

Contra Revenue for Interest Revenue - Investments

Contra Revenue for Interest Revenue - Other

Penalties and Fines Revenue

Contra Revenue for Penalties and Fines

Bulletin No. 2018-05 VBS-7

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June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line |USSGL Begin] Fed/ | Reporting | Addl.
No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
22 |218000 |Loan Guarantee Liability | E N EU
23 |Debt held by the public (Note 14)
23 |214100 Accrued Interest Payable - Loans E N E/U
23 |214200 [Accrued Interest Payable - Debt E N E/U
23 |253000 |Securities Issued by Federal Agencies Under General and Special Financing Authority | _E N E/U
23 |253100 |Discount on Securities Issued by Federal Agencies Under General and Special E N E/U
Financing Authority
23 |253200 |Premium on Securities Issued by Federal Agencies Under General and Special E N E/U
Financing Authority
23 |253300 |Amortization of Discount on Securities Issued by Federal Agencies Under General E N E/U
and Special Financing Authority
23 |253400 |Amortization of Premium on Securities Issued by Federal Agencies Under General E N E/U
and Special Financing Authority
23 |254000 |Participation Certificates E N E/U
23 |259000 |Other Debt E N E/U
24 |Federal employee and veteran benefits (Note 15)
24 |219100 [Employee Health Care Liability Incurred but Not Reported E N BU
24 |221500 |Other Post Employment Benefits Due and Payable E N BU
24 |221600 |Pension Benefits Due and Payable to Beneficiaries E N BU
24 |221700 |Benefit Premiums Payable to Carriers E N BU
24 |221800 |Life Insurance Benefits Due and Payable to Beneficiaries E N BU
24 |261000 | Actuarial Pension Liability E N BU
24 |262000 | Actuarial Health Insurance Liability E N BU
24 |263000 | Actuarial Life Insurance Liability E N BU
24 |265000 [Actuarial FECA Liability E N BU
24 |269000 |Other Actuarial Liabilities E N EU
25 |Environmental and disposal liabilities (Note 16)
25 |299500 [Estimated Cleanup Cost Liability | EB N E/U
26 |Benefits due and payable
26 |216000 [Entitlement Benefits Due and Payable | E N EU
27 | Other (Notes 15, 16, 17, 18, and 19)
27 |211200 |Accounts Payable for Federal Government Sponsored Enterprise E N EU
27 |213000 |Contract Holdbacks E N EU
27 |219000 |Other Liabilities With Related Budgetary Obligations E N E/U
27 |219200 |Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks E N E
27 |219300 |Allocation of Special Drawing Rights (SDRs) E N E
27 |221000 | Accrued Funded Payroll and Leave E N EU
27 |221100 | Withholdings Payable E N EU
27 |221300 [Employer Contributions and Payroll Taxes Payable E N EU
27 |222000 |Unfunded Leave E N EU
27 |229000 |Other Unfunded Employment Related Liability E N BU
27 |231000 |Liability for Advances and Prepayments E N BU
27 |232000 |Other Deferred Revenue E N EU
27 |240000 |Liability for Non-Fiduciary Deposit Funds and Undeposited Collections E N BU
27 |241000 |Liability for Clearing Accounts E N BU
27 |266000 | Actuarial Liabilities for Federal Insurance and Guarantee Programs E N BU
27 |267000 | Actuarial Liabilities for Treasury-Managed Benefit Programs E N EU
27 |291000 |Prior Liens Outstanding on Acquired Collateral E N EU
27 |292000 |Contingent Liabilities E N EU
27 |292200 |Contingent Liabilities - Federal Government Sponsored Enterprise E N EU
27 |294000 |Capital Lease Liability E N EU

Bulletin No. 2018-05 VBS -6 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet

Line ]USSGL. Begin] Fed/ | Reporting | Addl.

No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.

m

32 _|583200 |Contra Revenue for Taxes - Corporate GIN

32 _|583300 |Contra Revenue for Taxes - Unemployment GIN

32 _|583400 |Contra Revenue for Taxes - Excise GIN

32 _|583500 |Contra Revenue for Taxes - Estate and Gift GIN

32 _|583600 |Contra Revenue for Taxes - Customs GIN

32 _|589000 |Tax Revenue Refunds - Not Otherwise Classified GIN

32 _|589100 |Tax Revenue Refunds - Individual GIN

32 _|589200 |Tax Revenue Refunds - Corporate GIN

32 _|589300 |Tax Revenue Refunds - Unemployment GIN

32 _|589400 |Tax Revenue Refunds - Excise

32 _|589500 |Tax Revenue Refunds - Estate and Gift

32 _|589600 |Tax Revenue Refunds - Customs

32 _|590000 |Other Revenue

32 _|590900 |Contra Revenue for Other Revenue

32 _|591900 |Revenue and Other Financing Sources - Cancellations

32 _|592100 | Valuation Change in Investments - Exchange Stabilization Fund (ESF)

32 _|592200 | Valuation Change in Investments for Federal Government Sponsored Enterprise

32 _|592300 | Valuation Change in Investments - Beneficial Interest in Trust

32 _|599000 |Collections for Others - Statement of Custodial Activity

32 _|599100 |Accrued Collections for Others - Statement of Custodial Activity

32 _|599300 |Offset to Non-Entity Collections - Statement of Changes in Net Position

32 _|599400 |Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position

32 _|599700 |Financing Sources Transferred In From Custodial Statement Collections

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32 |599800 |Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the
General Fund of the U.S. Government

32 [610000 | Operating Expenses/Program Costs E | FIN E
32 [615000 |Expensed Asset E E
32 [619000 [Contra Bad Debt Expense - Incurred for Others E | FIN E
32 [619900 [Adjustment to Subsidy Expense E | ON E
32 [631000 [Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the E F E
Federal Financing Bank
32. [632000 [Interest Expenses on Securities E | FIN E
32. [633000 |Other Interest Expenses E | FIN E
32 [633800 [Remuneration Interest E | FIN E
32. [634000 [Interest Expense Accrued on the Liability for Loan Guarantees E | ON E
32 [640000 [Benefit Expense E | FINZ E
32 [650000 |Cost of Goods Sold E | FIN E
32 [660000 [Applied Overhead E | ON E
32 [661000 |Cost Capitalization Offset E | ON E
32 [671000 |Depreciation, Amortization, and Depletion E | ON E
32 [672000 [Bad Debt Expense E | FIN E
32 [673000 |Imputed Costs E F E
32 [679000 [Other Expenses Not Requiring Budgetary Resources E | FIN E
32 [679500 |Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees | E | _N E
32 [680000 [Future Funded Expenses E | FINZ E
32 [685000 |Employer Contributions to Employee Benefit Programs Not Requiring Current-Year | E F E
Budget Authority (Unobligated)
32 [690000 |Non-Production Costs E | FINZ E
32 [711000 |Gains on Disposition of Assets - Other E | ON E
32 [711100 |Gains on Disposition of Investments E | FIN E
32 [711200 |Gains on Disposition of Borrowings E F E
32 [717100 |Gains on Changes in Long-Term Assumptions - From Experience E | oN E
32 [717200 [Losses on Changes in Long-Term Assumptions - From Experience E | oN E

Bulletin No. 2018-05 VBS-9 June 2018


Part 1

Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line |USSGL Begin] Fed/ | Reporting | Addl.
No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
[Assets (Note 2) J
{Intragovernmental ]
1 | Fund Balance with Treasury (Note 3)
1_|101000 |Fund Balance With Treasury E G E/U
1 |109000 |Fund Balance With Treasury While Awaiting a Warrant E G E/U
2. |Investments (Note 5)
2 _|134200 |Interest Receivable - Investments E F E/U
2 |161000 | Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E F E/U
2 {161100 |Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E F E/U
2 |161200 |Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E F E/U
2 |161300 |Amortization of Discount and Premium on U.S. Treasury Securities Issued by the E F E/U
Bureau of the Fiscal Service
2 |161800 |Market Adjustment - Investments E F E/U
2 |162000 |Investments in Securities Other Than the Bureau of the Fiscal Service Securities E F E/U
2 |162100 |Discount on Securities Other Than the Bureau of the Fiscal Service Securities E F E/U
2 |162200 |Premium on Securities Other Than the Bureau of the Fiscal Service Securities E F E/U
2  |162300 | Amortization of Discount and Premium on Securities Other Than the Bureau of the E F E/U
Fiscal Service Securities
2 |163000 |Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal E F E/U
Service
2 |163100 |Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal E F E/U
2  |163300 | Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau | E F E/U
of the Fiscal Service
2 |164300 | Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the E F E/U
Federal Credit Reform Act
2 |169000 |Other Investments E F E/U
3 | Accounts Receivable (Note 6)
3__|131000 |Accounts Receivable E F E/U
3__|132000 |Funded Employment Benefit Contributions Receivable E F E/U
3__|132100 |Unfunded FECA Benefit Contributions Receivable E F U
3__|133000 |Receivable for Transfers of Currently Invested Balances E F E/U
3__|133500 |Expenditure Transfers Receivable E F E/U
3__|134000 [Interest Receivable - Not Otherwise Classified E F E/U
3__|136000 |Penalties and Fines Receivable - Not Otherwise Classified E F BU
3__|137000 |Administrative Fees Receivable - Not Otherwise Classified E F E/U
3__|192300 |Contingent Receivable for Capital Transfers E F BU
3__ [192500 |Capital Transfers Receivable E F E/U
4 |Loans Receivable
4 |134100 [Interest Receivable - Loans E F E/U
4 {135000 |Loans Receivable E F E/U
4 135100 |Capitalized Loan Interest Receivable - Non-Credit Reform E F E/U
4 |136100 |Penalties and Fines Receivable - Loans E F E/U
4 {137100 |Administrative Fees Receivable - Loans E F E/U
5 | Other (Note 12)
5 _|141000 |Advances and Prepayments E F E/U
5 |192100 [Receivable From Appropriations E G EU
5 {199000 [Other Assets E HG E/U
6 |Total intragovernmental
This line is calculated. Equals the sum of lines 1 through 5.
Bulletin No. 2018-05 VBS-1 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line ]USSGL. Begin] Fed/ | Reporting | Addl.
No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
33 _|589300 |Tax Revenue Refunds - Unemployment E GIN U
33 _|589400 |Tax Revenue Refunds - Excise E GIN U
33 _|589500 |Tax Revenue Refunds - Estate and Gift E GIN U
33 _|589600 |Tax Revenue Refunds - Customs E GIN U
33 _|590000 |Other Revenue E FIN/Z U
33 _|590900 |Contra Revenue for Other Revenue E FIN/Z U
33 _|591900 |Revenue and Other Financing Sources - Cancellations E G U
33 _|592100 | Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N U
33 _|592200 | Valuation Change in Investments for Federal Government Sponsored Enterprise E N U
33 _|592300 | Valuation Change in Investments - Beneficial Interest in Trust E N U
33 _|599000 |Collections for Others - Statement of Custodial Activity E | GN/Z U
33 _|599100 |Accrued Collections for Others - Statement of Custodial Activity E | GNIZ U
33 _|599300 |Offset to Non-Entity Collections - Statement of Changes in Net Position E GZ U
33 _|599400 |Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E GZ U
33 _|599700 |Financing Sources Transferred In From Custodial Statement Collections E F U
33 |599800 |Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the E F U
General Fund of the U.S. Government
33 610000 |Operating Expenses/Program Costs E | FIN U
33 _|615000 |Expensed Asset E U
33 _|619000 |Contra Bad Debt Expense - Incurred for Others E FIN U
33 _|619900 |Adjustment to Subsidy Expense E N U
33 |631000 |Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the E F U
Federal Financing Bank
33 |632000 [Interest Expenses on Securities E FIN U
33 |633000 |Other Interest Expenses E FIN U
33 |634000 [Interest Expense Accrued on the Liability for Loan Guarantees E N U
33 |640000 |Benefit Expense E FIN/Z U
33 |650000 |Cost of Goods Sold E FIN U
33 _|660000 |Applied Overhead E N U
33 |661000 |Cost Capitalization Offset E N U
33_|671000 |Depreciation, Amortization, and Depletion E N U
33 _|672000 |Bad Debt Expense E FIN U
33 _|673000 |Imputed Costs E F U
33 679000 |Other Expenses Not Requiring Budgetary Resources E | FN U
33 |679500 |Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees E N U
33 |680000 |Future Funded Expenses E FIN/Z U
33 685000 [Employer Contributions to Employee Benefit Programs Not Requiring Current-Year | E F U
Budget Authority (Unobligated)
33 _|690000 |Non-Production Costs E FIN/Z U
33 _|711000 |Gains on Disposition of Assets - Other E N U
33_|711100 |Gains on Disposition of Investments E FIN U
33_|711200 |Gains on Disposition of Borrowings E F U
33 |717100 |Gains on Changes in Long-Term Assumptions - From Experience E N U
33 |717200 |Losses on Changes in Long-Term Assumptions - From Experience E N U
33 _|718000 |Unrealized Gains E F/N U
33 |719000 |Other Gains E F/N U
33 |719090 |Gains on International Monetary Fund Assets E U
33 _|721000 |Losses on Disposition of Assets - Other E N U
33_|721100 |Losses on Disposition of Investments E F/N U
33 |721200 |Losses on Disposition of Borrowings E F U
33 _|727100 |Gains on Changes in Long-Term Assumptions E N U
33 _|727200 |Losses on Changes in Long-Term Assumptions E N U
33 _|728000 |Unrealized Losses E FIN U

Bulletin No. 2018-05 VBS -12 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet

Line ]USSGL. Begin] Fed/ | Reporting | Addl.

No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
33 _|561900 |Contra Donated Revenue - Nonfinancial Resources E N U
33 _|564000 |Forfeiture Revenue - Cash and Cash Equivalents E N U
33 _|564900 |Contra Forfeiture Revenue - Cash and Cash Equivalents E N U
33 |565000 |Forfeiture Revenue - Forfeitures of Property E N U
33 _|565900 |Contra Forfeiture Revenue - Forfeitures of Property E N U
33 |570000 |Expended Appropriations E G U
33 |570500 |Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors- | E Z U

Years Preceding the Prior-Year
33 |570800 |Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z U
33 |570900 |Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting | E Z U
Principles

33 _|572000 |Financing Sources Transferred In Without Reimbursement E F U
33_|573000 |Financing Sources Transferred Out Without Reimbursement E FIZ U
33 _|574000 |Appropriated Dedicated Collections Transferred In E F U
33 _|574500 |Appropriated Dedicated Collections Transferred Out E F U
33 |575000 |Expenditure Financing Sources - Transfers-In E F U
33_|575500 |Non-Expenditure Financing Sources - Transfers-In - Other E F U
33 _|575600 |Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F U
33 _|576000 |Expenditure Financing Sources - Transfers-Out E F U
33 _|576500 |Non-Expenditure Financing Sources - Transfers-Out - Other E F U
33 _|576600 |Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F U
33 _|577500 |Non-Budgetary Financing Sources Transferred In E F U
33 _|577600 |Non-Budgetary Financing Sources Transferred Out E F U
33 _|578000 |Imputed Financing Sources E F U
33 _|579000 |Other Financing Sources E Z U
33 _|579001 |Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U
33 _|579100 |Adjustment to Financing Sources - Credit Reform E F U
33 _|579200 |Financing Sources To Be Transferred Out - Contingent Liability E F U
33 _|579500 |Seigniorage E N U
33 |580000 |Tax Revenue Collected - Not Otherwise Classified E GIN U
33 _|580100 |Tax Revenue Collected - Individual E GIN U
33 _|580200 |Tax Revenue Collected - Corporate E GIN U
33_|580300 |Tax Revenue Collected - Unemployment E GIN U
33_|580400 |Tax Revenue Collected - Excise E GIN U
33_|580500 |Tax Revenue Collected - Estate and Gift E GIN U
33 _|580600 |Tax Revenue Collected - Customs E GIN U
33 |582000 |Tax Revenue Accrual Adjustment - Not Otherwise Classified E GIN U
33 _|582100 |Tax Revenue Accrual Adjustment - Individual E GIN U
33 _|582200 |Tax Revenue Accrual Adjustment - Corporate E GIN U
33_|582300 |Tax Revenue Accrual Adjustment - Unemployment E GIN U
33 _|582400 |Tax Revenue Accrual Adjustment - Excise E GIN U
33_|582500 |Tax Revenue Accrual Adjustment - Estate and Gift E GIN U
33 _|582600 |Tax Revenue Accrual Adjustment - Customs E GIN U
33 |583000 |Contra Revenue for Taxes - Not Otherwise Classified E GIN U
33 _|583100 |Contra Revenue for Taxes - Individual E GIN U
33 _|583200 |Contra Revenue for Taxes - Corporate E GIN U
33 |583300 |Contra Revenue for Taxes - Unemployment E GIN U
33 _|583400 |Contra Revenue for Taxes - Excise E GIN U
33 _|583500 |Contra Revenue for Taxes - Estate and Gift E GIN U
33 _|583600 |Contra Revenue for Taxes - Customs E GIN U
33 _|589000 |Tax Revenue Refunds - Not Otherwise Classified E GIN U
33 _|589100 |Tax Revenue Refunds - Individual E GIN U
33 _|589200 |Tax Revenue Refunds - Corporate E GIN U

Bulletin No. 2018-05 VBS-11 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet

Line ]USSGL. Begin] Fed/ | Reporting | Addl.

No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
32 _|532500 |Administrative Fees Revenue E FIN E
32 _|532900 |Contra Revenue for Administrative Fees E FIN E
32 _|540000 |Funded Benefit Program Revenue E FIN E
32 _|540900 |Contra Revenue for Funded Benefit Program Revenue E FIN E
32 _|550000 [Insurance and Guarantee Premium Revenue E N E
32 _|550900 |Contra Revenue for Insurance and Guarantee Premium Revenue E N E
32 _|560000 |Donated Revenue - Financial Resources E N E
32 _|560900 |Contra Revenue for Donations - Financial Resources E N E
32 _|561000 |Donated Revenue - Non-Financial Resources E N E
32 _|561900 |Contra Donated Revenue - Nonfinancial Resources E N E
32 _|564000 |Forfeiture Revenue - Cash and Cash Equivalents E N E
32 _|564900 |Contra Forfeiture Revenue - Cash and Cash Equivalents E N E
32 _|565000 |Forfeiture Revenue - Forfeitures of Property E N E
32 _|565900 |Contra Forfeiture Revenue - Forfeitures of Property E N E
32 |570000 |Expended Appropriations E G E
32 |570500 |Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors- | E Z E

Years Preceding the Prior-Year
32 |570800 |Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E
32 |570900 |Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting | E Z E
Principles

32 _|572000 |Financing Sources Transferred In Without Reimbursement E F E
32 _|573000 |Financing Sources Transferred Out Without Reimbursement E FIZ E
32 _|574000 |Appropriated Dedicated Collections Transferred In E F E
32 _|574500 |Appropriated Dedicated Collections Transferred Out E F E
32 _|575000 |Expenditure Financing Sources - Transfers-In E F E
32_|575500 |Non-Expenditure Financing Sources - Transfers-In - Other E F E
32_|575600 |Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E
32 _|576000 |Expenditure Financing Sources - Transfers-Out E F E
32 _|576500 |Non-Expenditure Financing Sources - Transfers-Out - Other E F E
32 _|576600 |Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E
32_|577500 |Non-Budgetary Financing Sources Transferred In E F E
32 _|577600 |Non-Budgetary Financing Sources Transferred Out E F E
32 _|578000 |Imputed Financing Sources E F E
32 _|579000 |Other Financing Sources E Z E
32 _|579100 |Adjustment to Financing Sources - Credit Reform E F E
32 _|579200 |Financing Sources To Be Transferred Out - Contingent Liability E F E
32 _|579500 |Seigniorage E N E
32 _|580000 |Tax Revenue Collected - Not Otherwise Classified E GIN E
32 _|580100 |Tax Revenue Collected - Individual E GIN E
32 _|580200 |Tax Revenue Collected - Corporate E GIN E
32 _|580300 |Tax Revenue Collected - Unemployment E GIN E
32 _|580400 |Tax Revenue Collected - Excise E GIN E
32 _|580500 |Tax Revenue Collected - Estate and Gift E GIN E
32 _|580600 |Tax Revenue Collected - Customs E GIN E
32 _|582000 |Tax Revenue Accrual Adjustment - Not Otherwise Classified E GIN E
32 _|582100 |Tax Revenue Accrual Adjustment - Individual E GIN E
32 _|582200 |Tax Revenue Accrual Adjustment - Corporate E GIN E
32 _|582300 |Tax Revenue Accrual Adjustment - Unemployment E GIN E
32 _|582400 |Tax Revenue Accrual Adjustment - Excise E GIN E
32 _|582500 |Tax Revenue Accrual Adjustment - Estate and Gift E GIN E
32 _|582600 |Tax Revenue Accrual Adjustment - Customs E GIN E
32 _|583000 |Contra Revenue for Taxes - Not Otherwise Classified E GIN E
32 _|583100 |Contra Revenue for Taxes - Individual E GIN E

Bulletin No. 2018-05 VBS-8 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line ]USSGL. Begin] Fed/ | Reporting | Addl.
No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
12 [151900 |Operating Materials and Supplies - Allowance E E/U
12 |152100 |Inventory Purchased for Resale E E/U
12 |152200 |Inventory Held in Reserve for Future Sale E E/U
12 |152300 |Inventory Held for Repair E E/U
12 |152400 |Inventory - Excess, Obsolete, and Unserviceable E E/U
12_|152500 |Inventory - Raw Materials E E/U
12 |152600 |Inventory - Work-in-Process E E/U
12 |152700 |Inventory - Finished Goods E E/U
12 |152900 |Inventory - Allowance E E/U
12 |154100 |Forfeited Property Held for Sale E N E/U
12 |154200 |Forfeited Property Held for Donation or Use E N E/U
12 |154900 |Forfeited Property - Allowance E N E/U
12 |156100 |Commodities Held Under Price Support and Stabilization Support Programs E N E/U
12 |156900 |Commodities - Allowance E N E/U
12_|157100 |Stockpile Materials Held in Reserve E N E/U
12 |157200 |Stockpile Materials Held for Sale E N E/U
12 |159100 |Other Related Property E N E/U
12 |159900 |Other Related Property - Allowance E N E/U
13 |General property, plant, and equipment, net (Note 10)
13 |171100 |Land and Land Rights E E/U
13 |171200 |Improvements to Land E E/U
13 |171900 |Accumulated Depreciation on Improvements to Land E E/U
13 |172000 |Construction-in-Progress E E/U
13 |173000 |Buildings, Improvements, and Renovations E E/U
13 |173900 |Accumulated Depreciation on Buildings, Improvements, and Renovations E E/U
13 |174000 | Other Structures and Facilities E E/U
13_|174900 |Accumulated Depreciation on Other Structures and Facilities E BU
13 [175000 |Equipment E E/U
13 [175900 | Accumulated Depreciation on Equipment E E/U
13_|181000 |Assets Under Capital Lease E E/U
13. |181900 | Accumulated Depreciation on Assets Under Capital Lease E E/U
13_|182000 |Leasehold Improvements E E/U
13_|182900 |Accumulated Amortization on Leasehold Improvements E E/U
13_|183000 |Internal-Use Software E E/U
13_|183200 |Internal-Use Software in Development E E/U
13_|183900 |Accumulated Amortization on Internal-Use Software E E/U
13_|184000 |Other Natural Resources E E/U
13_|184900 | Allowance for Depletion E E/U
13 [189000 [Other General Property, Plant, and Equipment E EU
13 [189900 [Accumulated Depreciation on Other General Property, Plant, and Equipment E EU
14 | Other (Note 12)
14 |141000 |Advances and Prepayments E N E/U
14 |199000 |Other Assets E N E/U
14 [199500 |General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed | E N E/U
15 |Total assets
This line is calculated. Equals the sum of lines 6 through14.
16 |Stewardship PP&E (Note 11) ]
{Liabilities (Note 13) ]
[ Intragovernmental ]

Bulletin No. 2018-05 VBS-4 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet

Line ]USSGL. Begin] Fed/ | Reporting | Addl.

No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
8 |165300 |Market Adjustment - Common Stock Warrants in Federal Government Sponsored E N E/U

Enterprise

8 |167000 |Foreign Investments E N E
8 |167100 |Discount on Foreign Investments E N E
8 |167200 |Premium on Foreign Investments E N E
8 |167900 |Foreign Exchange Rate Revalue Adjustments - Investments E N E
8 |169000 |Other Investments E N E/U
9 (Accounts receivable, net (Note 6)
9 {131000 |Accounts Receivable E N E/U
9 {131900 |Allowance for Loss on Accounts Receivable E N E/U
9 {132000 |Funded Employment Benefit Contributions Receivable E N E/U
9 {132100 |Unfunded FECA Benefit Contributions Receivable E N U
9 {134000 [Interest Receivable - Not Otherwise Classified E N E/U
9 {134700 |Allowance for Loss on Interest Receivable - Not Otherwise Classified E N E/U
9 {136000 |Penalties and Fines Receivable - Not Otherwise Classified E N E/U
9 {136700 | Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E N E/U
9 {137000 |Administrative Fees Receivable - Not Otherwise Classified E N E/U
9 {137700 |Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E N E/U
10 | Taxes receivable, net (Note 7)
10 |132500 |Taxes Receivable E N E/U
10 |132900 |Allowance for Loss on Taxes Receivable E N E/U
10 | 134300 |Interest Receivable - Taxes E N E/U
10 |134800 |Allowance for Loss on Interest Receivable - Taxes E N E/U
10 |136300 |Penalties and Fines Receivable - Taxes E N E/U
10 | 136800 |Allowance for Loss on Penalties and Fines Receivable - Taxes E N E/U
10 |137300 |Administrative Fees Receivable - Taxes E N E/U
10 |137800 |Allowance for Loss on Administrative Fees Receivable - Taxes E N E/U
11 Direct Loan and Loan Guarantees, net (Note 8)
11_|134100 |Interest Receivable - Loans E N E/U
11_|134500 | Allowance for Loss on Interest Receivable - Loans E N E/U
11_|135000 |Loans Receivable E N E/U
11_|135090 |Loans Receivable - International Monetary Fund E U
11_|135900 | Allowance for Loss on Loans Receivable E N E/U
11_|135990 | Allowance for Loss on Loans Receivable - International Monetary Fund E U
11_|136100 |Penalties and Fines Receivable - Loans E N E/U
11_|136500 | Allowance for Loss on Penalties and Fines Receivable - Loans E N E/U
11_|137100 |Administrative Fees Receivable - Loans E N E/U
11_|137500 | Allowance for Loss on Administrative Fees Receivable - Loans E N E/U
11_|138000 |Loans Receivable - Troubled Assets Relief Program E N E/U
11_|138100 |Interest Receivable - Loans - Troubled Assets Relief Program E N E/U
11 _|138500 | Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program E N E/U
11 _|138900 | Allowance for Subsidy - Loans - Troubled Assets Relief Program E N E/U
11 |139900 | Allowance for Subsidy E N E/U
11 |155100 |Foreclosed Property E N E/U
11 |155900 |Foreclosed Property - Allowance E N E/U
12 |Inventory and related property, net (Note 9)
12 |151100 |Operating Materials and Supplies Held for Use E BU
12 |151200 |Operating Materials and Supplies Held in Reserve for Future Use E E/U
12 |151300 |Operating Materials and Supplies - Excess, Obsolete, and Unserviceable E E/U
12 151400 |Operating Materials and Supplies Held for Repair E E/U
12 [151600 |Operating Materials and Supplies in Development E E/U

Bulletin No. 2018-05 VBS-3 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line ]USSGL. Begin] Fed/ | Reporting | Addl.
No. |Acct. }USSGL Account Title / End |NonFed] Type Code| Info.
7 +|Cash and other monetary assets (Note 4)
7_|110100 |General Fund of the U.S. Government's Operating Cash E N U
7 _|110300 Restricted Operating Cash E N U
7_|110900 |Checks Outstanding E N U
7_|111000 |Undeposited Collections E N E/U
7_|112000 |Imprest Funds E N E/U
7_|112500 |U.S. Debit Card Funds E N E/U
7_|113000 |Funds Held Outside of Treasury - Budgetary E N E/U
7_|113500 |Funds Held Outside of Treasury - Non-Budgetary E N E/U
7_|114500 |Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account E N U
7_|119000 |Other Cash E N E/U
7 {119090 |Other Cash - International Monetary Fund E U
7_|119305 |International Monetary Fund - Letter of Credit E U
7 _|119306 [International Monetary Fund - Receivable/Payable Currency Valuation Adjustment E U
7_|119307 |International Monetary Fund - Dollar Deposits With the IMF E U
7 _|119309 [International Monetary Fund - Currency Holdings E U
7 _|119333 |International Monetary Fund - Reserve Position E U
7_|119400 |Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights E N E/U
7_|119500 |Other Monetary Assets E N E/U
7_|120000 |Foreign Currency E N E/U
7_|120500 |Foreign Currency Denominated Equivalent Assets E N E
7 _|120900 |Uninvested Foreign Currency E N E
7 |134400 [Interest Receivable on Special Drawing Rights (SDR) E N E
7 _|138400 |Interest Receivable - Foreign Currency Denominated Assets E N E
7_|153100 |Seized Monetary Instruments E N E/U
7_|153200 |Seized Cash Deposited E N E/U
8 Investments (Note 5)
8 | 134200 |Interest Receivable - Investments E N E/U
8 | 134600 | Allowance for Loss on Interest Receivable - Investments E N E/U
8 |161000 |Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U
8 |161100 |Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U
8 |161200 |Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U
8 |161300 |Amortization of Discount and Premium on U.S. Treasury Securities Issued by the E N E/U
Bureau of the Fiscal Service
8 |161800 |Market Adjustment - Investments E EN E/U
8 |162000 |Investments in Securities Other Than the Bureau of the Fiscal Service Securities E EN E/U
8 |162100 |Discount on Securities Other Than the Bureau of the Fiscal Service Securities E N E/U
8 |162200 |Premium on Securities Other Than the Bureau of the Fiscal Service Securities E N E/U
8 |162300 | Amortization of Discount and Premium on Securities Other Than the Bureau of the E N E/U
Fiscal Service Securities
8 | 164200 |Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act | E N E/U
8 | 164300 |Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the E N E/U
Federal Credit Reform Act
8 |164400 |Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act | E N E/U
8 |164500 | Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the E N E/U
Federal Credit Reform Act
8 | 164600 |Discount on Securities Account for Under the Provisions of the Federal Credit Reform) E N E/U
8 |164700 |Premium on Securities Accounted for Under the Provisions of the Federal Credit E N E/U
Reform Act
8 |165000 |Preferred Stock in Federal Government Sponsored Enterprise E N E/U
8 |165100 |Market Adjustment - Senior Preferred Stock in Federal Government Sponsored E N E/U
8 |165200 |Common Stock Warrants in Federal Government Sponsored Enterprise E N E/U

Bulletin No. 2018-05 VBS-2 June 2018


Part 1 Fiscal Year 2018 Reporting

SUPPLEMENT Section V
USSGL Crosswalk - Balance Sheet
Line ]USSGL Begin] Fed/ | Reporting | Addl.
No. Acct. _|USSGL Account Title /End|NonFed| Type Code| Info.
33 |729000 |Other Losses E | FN U
33 |729090 [Losses on International Monetary Fund Assets E U
33. |729200 |Other Losses From Impairment of Assets E N U
33 |730000 [Extraordinary Items E N U
33 |740000 [Prior-Period Adjustments Due to Corrections of Errors E | NZ U
33 |740100 [Prior-Period Adjustments Due to Changes in Accounting Principles E | NZ U
33 _|740500 [Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior- E | NZ U
33. |750000 [Distribution of Income - Dividend E | NZ U
33. |760000 [Changes in Actuarial Liability E N U
33 |880100 [Offset for Purchases of Assets E F U
33 |880200 [Purchases of Property, Plant, and Equipment E F U
33 |880300 [Purchases of Inventory and Related Property E F U
33 |880400 [Purchases of Assets - Other E F U

34 |Total Net Position - Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21)

This line is calculated. Equals the sum of lines 30 and 32.

35_|Total Net Position - All Other Funds (Combined or Consolidated Totals)

This line is calculated. Equals the sum of lines 31 and 33.

36 |Total Net Position

This line is calculated. Equals the sum of lines 34 and 35.

37 | Total liabilities and net position

This line is calculated. Equals the sum of lines 28 and 36.

{FOOTNOTES AND ADDITIONAL INFORMATION:

1 |Use USSGL proprietary account attribute domain values as provided in USSGL
Section IV, page 4.

2 |FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as
non-federal custodial liabilities as referenced in FASAB SFFAS No. 7, paragraph 289.

Bulletin No. 2018-05 VBS - 13 June 2018