Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

11 101000 Fund Balance With Treasury E G E/U1 109000 Fund Balance With Treasury While Awaiting a Warrant E G E/U22 134200 Interest Receivable - Investments E F E/U2 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 Bureau of the Fiscal Service E F E/U

2 161800 Market Adjustment - Investments E F E/U2 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 Fiscal Service Securities E F E/U

2 163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service E F E/U

2 163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service E F E/U

2 163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service E F E/U

2 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act E F E/U

SUPPLEMENT

Fiscal Year 2020 Reporting

Section V

USSGL Crosswalk - Balance Sheet

Assets (Note 2)Intragovernmental

Part 1

Fund Balance with Treasury (Note 3)

Investments (Note 5)

Bulletin 2020-15 Balance Sheet 
2 169000 Other Investments E F E/U

33 131000 Accounts Receivable E F E/U3 131900 Allowance for Loss on Accounts Receivable E F E/U3 132000 Funded Employment Benefit Contributions Receivable E F E/U3 132100 Unfunded FECA Benefit Contributions Receivable E F U3 133000 Receivable for Transfers of Currently Invested Balances E F E/U3 133500 Expenditure Transfers Receivable E F E/U3 134000 Interest Receivable - Not Otherwise Classified E F E/U3 136000 Penalties and Fines Receivable - Not Otherwise Classified E F E/U3 136700

Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E F E/U

3 137000 Administrative Fees Receivable - Not Otherwise Classified E F E/U3 137700

Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E F E/U

3 139000 Appropriated Dedicated Collections Receivable E F E/U3 192300 Contingent Receivable for Capital Transfers E F E/U3 192500 Capital Transfers Receivable E F E/U3 198100

Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government E F E/U

44 134100 Interest Receivable - Loans E F E/U4 135000 Loans Receivable E F E/U4 135100 Capitalized Loan Interest Receivable - Non-Credit Reform E F E/U4 136100 Penalties and Fines Receivable - Loans E F E/U4 137100 Administrative Fees Receivable - Loans E F E/U55 141000 Advances and Prepayments E F E/U5 192100 Receivable From Appropriations E G E/U5 199000 Other Assets E F/G E/U6

Accounts Receivable (Note 6)Loans ReceivableOther (Note 12)Total intragovernmentalThis line is calculated. Equals the sum of lines 1 through 5.

Bulletin 2020-15 Balance Sheet 
7

7 110100 General Fund of the U.S. Government's Operating Cash E N U7 110300 Restricted Operating Cash E N U7 110900 Checks Outstanding E N U7 111000 Undeposited Collections E N E/U7 112000 Imprest Funds E N E/U7 112500 U.S. Debit Card Funds E N E/U7 113000 Funds Held Outside of Treasury - Budgetary E N E/U7 113500 Funds Held Outside of Treasury - Non-Budgetary E N E/U7 114500

Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account E N U

7 119000 Other Cash E N E/U7 119090 Other Cash - International Monetary Fund E U7 119305 International Monetary Fund - Letter of Credit E U7 119306

International Monetary Fund - Receivable/Payable Currency Valuation Adjustment E U

7 119307 International Monetary Fund - Dollar Deposits With the IMF E U7 119309 International Monetary Fund - Currency Holdings E U7 119333 International Monetary Fund - Reserve Position E U7 119400

Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) E N E/U

7 119500 Other Monetary Assets E N E/U7 120000 Foreign Currency E N E/U7 120500 Foreign Currency Denominated Equivalent Assets E N E7 120900 Uninvested Foreign Currency E N E7 134400 Interest Receivable on Special Drawing Rights (SDR) E N E7 138400 Interest Receivable - Foreign Currency Denominated Assets E N E7 153100 Seized Monetary Instruments E N E/U7 153200 Seized Cash Deposited E N E/U88 134200 Interest Receivable - Investments E N E/U8 134600 Allowance for Loss on Interest Receivable - Investments E N E/U8 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

Cash and other monetary assets (Note 4)

Investments (Note 5)

Bulletin 2020-15 Balance Sheet 
8 161300

Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U

8 161800 Market Adjustment - Investments E E/N E/U8 162000

Investments in Securities Other Than the Bureau of the Fiscal Service Securities E E/N 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 Fiscal Service Securities E N E/U

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 Federal Credit Reform Act E N E/U

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 Federal Credit Reform Act E N E/U

8 164600

Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act E N E/U

8 164700

Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act E N E/U

8 165000 Preferred Stock in Federal Government Sponsored Enterprise E N E/U8 165100

Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise E N E/U

8 165200

Common Stock Warrants in Federal Government Sponsored Enterprise E N E/U

8 165300

Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise E N E/U

8 167000 Foreign Investments E N E8 167100 Discount on Foreign Investments E N E8 167200 Premium on Foreign Investments E N E8 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N E8 169000 Other Investments E N E/U99 131000 Accounts Receivable E N E/U9 131900 Allowance for Loss on Accounts Receivable E N E/U9 132000 Funded Employment Benefit Contributions Receivable E N E/U9 132100 Unfunded FECA Benefit Contributions Receivable E N U

Accounts receivable, net (Note 6)

Bulletin 2020-15 Balance Sheet 
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/U9 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/U9 137700

Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E N E/U

1010 132500 Taxes Receivable E N E/U10 132900 Allowance for Loss on Taxes Receivable E N E/U10 134300 Interest Receivable - Taxes E N E/U10 134800 Allowance for Loss on Interest Receivable - Taxes E N E/U10 136300 Penalties and Fines Receivable - Taxes E N E/U10 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E N E/U10 137300 Administrative Fees Receivable - Taxes E N E/U10 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E N E/U1111 134100 Interest Receivable - Loans E N E/U11 134500 Allowance for Loss on Interest Receivable - Loans E N E/U11 135000 Loans Receivable E N E/U11 135090 Loans Receivable - International Monetary Fund E U11 135900 Allowance for Loss on Loans Receivable E N E/U11 135990

Allowance for Loss on Loans Receivable - International Monetary Fund E U

11 136100 Penalties and Fines Receivable - Loans E N E/U11 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E N E/U11 137100 Administrative Fees Receivable - Loans E N E/U11 137500 Allowance for Loss on Administrative Fees Receivable - Loans E N E/U11 138000 Loans Receivable - Troubled Assets Relief Program E N E/U11 138100 Interest Receivable - Loans - Troubled Assets Relief Program E N E/U11 138500

Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program E N E/U

Taxes receivable, net (Note 7)Direct Loan and Loan Guarantees, net (Note 8)

Bulletin 2020-15 Balance Sheet 
11 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E N E/U

11 139900 Allowance for Subsidy E N E/U11 155100 Foreclosed Property E N E/U11 155900 Foreclosed Property - Allowance E N E/U1212 151100 Operating Materials and Supplies Held for Use E E/U12 151200 Operating Materials and Supplies Held in Reserve for Future Use E E/U12 151300

Operating Materials and Supplies - Excess, Obsolete, and Unserviceable E E/U

12 151400 Operating Materials and Supplies Held for Repair E E/U12 151600 Operating Materials and Supplies in Development E E/U12 151900 Operating Materials and Supplies - Allowance E E/U12 152100 Inventory Purchased for Resale E E/U12 152200 Inventory Held in Reserve for Future Sale E E/U12 152300 Inventory Held for Repair E E/U12 152400 Inventory - Excess, Obsolete, and Unserviceable E E/U12 152500 Inventory - Raw Materials E E/U12 152600 Inventory - Work-in-Process E E/U12 152700 Inventory - Finished Goods E E/U12 152900 Inventory - Allowance E E/U12 154100 Forfeited Property Held for Sale E N E/U12 154200 Forfeited Property Held for Donation or Use E N E/U12 154900 Forfeited Property - Allowance E N E/U12 156100

Commodities Held Under Price Support and Stabilization Support Programs E N E/U

12 156900 Commodities - Allowance E N E/U12 157100 Stockpile Materials Held in Reserve E N E/U12 157200 Stockpile Materials Held for Sale E N E/U12 159100 Other Related Property E N E/U12 159900 Other Related Property - Allowance E N E/U1313 171100 Land and Land Rights E E/U13 171200 Improvements to Land E E/U13 171900 Accumulated Depreciation on Improvements to Land E E/U13 172000 Construction-in-Progress E E/U13 173000 Buildings, Improvements, and Renovations E E/U

Inventory and related property, net (Note 9)General property, plant, and equipment, net (Note 10)

Bulletin 2020-15 Balance Sheet 
13 173900

Accumulated Depreciation on Buildings, Improvements, and Renovations E E/U

13 174000 Other Structures and Facilities E E/U13 174900 Accumulated Depreciation on Other Structures and Facilities E E/U13 175000 Equipment E E/U13 175900 Accumulated Depreciation on Equipment E E/U13 181000 Assets Under Capital Lease E E/U13 181900 Accumulated Depreciation on Assets Under Capital Lease E E/U13 182000 Leasehold Improvements E E/U13 182900 Accumulated Amortization on Leasehold Improvements E E/U13 183000 Internal-Use Software E E/U13 183200 Internal-Use Software in Development E E/U13 183900 Accumulated Amortization on Internal-Use Software E E/U13 184000 Other Natural Resources E E/U13 184900 Allowance for Depletion E E/U13 189000 Other General Property, Plant, and Equipment E E/U13 189900

Accumulated Depreciation on Other General Property, Plant, and Equipment E E/U

1414 141000 Advances and Prepayments E N E/U14 199000 Other Assets E N E/U14 199500

General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed E N E/U

15161717 211000 Accounts Payable E F E/U17 212000 Disbursements in Transit E F E/U17 214000 Accrued Interest Payable - Not Otherwise Classified E F E/U

Other (Note 12)Total assetsThis line is calculated. Equals the sum of lines 6 through14.Stewardship PP&E (Note 11)Liabilities (Note 13)IntragovernmentalAccounts Payable

Bulletin 2020-15 Balance Sheet 
17 215000 Payable for Transfers of Currently Invested Balances E F E/U

17 215500 Expenditure Transfers Payable E F E/U17 217000 Subsidy Payable to the Financing Account E F E/U17 296000 Accounts Payable From Canceled Appropriations E F E/U1818 214100 Accrued Interest Payable - Loans E F E/U18 214200 Accrued Interest Payable - Debt E F E/U18 251000 Principal Payable to the Bureau of the Fiscal Service E F E/U18 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F E/U18 252000 Principal Payable to the Federal Financing Bank E F E/U18 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 Financing Authority E F E/U

18 253200

Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority E F E/U

18 253300

Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority E F E/U

18 253400

Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority E F E/U

18 254000 Participation Certificates E F E/U18 259000 Other Debt E F/G E/U1919 213000 Contract Holdbacks E F E/U19 219000 Other Liabilities With Related Budgetary Obligations E F E/U19 221300 Employer Contributions and Payroll Taxes Payable E F/Z E/U19 221500 Other Post Employment Benefits Due and Payable E F E/U19 222500 Unfunded FECA Liability E F/Z E/U19 229000 Other Unfunded Employment Related Liability E F/Z E/U19 231000 Liability for Advances and Prepayments E F E/U19 232000 Other Deferred Revenue E F E/U19 240000

Liability for Non-Fiduciary Deposit Funds and Undeposited Collections E Z E/U

19 241000 Liability for Clearing Accounts E Z E/U19 292300 Contingent Liability for Capital Transfers E F E/U19 294000 Capital Lease Liability E F E/U19 297000 Liability for Capital Transfers E F E/U19 298000 Custodial Liability E F/G E/U

Debt (Note 14)Other (Notes 15, 16, and 17)

Bulletin 2020-15 Balance Sheet 
19 298500

Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity E F/G E/U

19 299000 Other Liabilities Without Related Budgetary Obligations E F/G/Z E/U19 299100 Other Liabilities - Reductions E F/G E/U19 299200 Appropriated Dedicated Collections Liability E F E/U202121 211000 Accounts Payable E N E/U21 212000 Disbursements in Transit E N E/U21 214000 Accrued Interest Payable - Not Otherwise Classified E N E/U21 296000 Accounts Payable From Canceled Appropriations E N E/U2222 218000 Loan Guarantee Liability E N E/U2323 214100 Accrued Interest Payable - Loans E N E/U23 214200 Accrued Interest Payable - Debt E N E/U23 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 Financing Authority E N E/U

23 253200

Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority E N E/U

23 253300

Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority E N E/U

23 253400

Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority E N E/U

23 254000 Participation Certificates E N E/U23 259000 Other Debt E N E/U2424 219100 Liability for Employer Benefits and Claims E N E/U24 221500 Other Post Employment Benefits Due and Payable E N E/U24 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U24 221700 Benefit Premiums Payable to Carriers E N E/U24 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N E/U

Total intragovernmentalThis line is calculated. Equals the sum of lines 17 through 19.Accounts PayableLoan guarantee liability (Note 8)Debt held by the public (Note 14)Federal employee and veteran benefits (Note 15)

Bulletin 2020-15 Balance Sheet 
24 261000 Actuarial Pension Liability E N E/U

24 262000 Actuarial Health Insurance Liability E N E/U24 263000 Actuarial Life Insurance Liability E N E/U24 265000 Actuarial FECA Liability E N E/U24 269000 Other Actuarial Liabilities E N E/U2525 299500 Estimated Cleanup Cost Liability E N E/U2626 216000 Entitlement Benefits Due and Payable E N E/U2727 211200 Accounts Payable for Federal Government Sponsored Enterprise E N E/U27 213000 Contract Holdbacks E N E/U27 219000 Other Liabilities With Related Budgetary Obligations E N E/U27 219200

Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks E N E

27 219300 Allocation of Special Drawing Rights (SDRs) E N E27 220000 Liability for Unpaid Insurance Claims E N E/U27 220500 Liability for Unearned Insurance Premiums E N E/U27 221000 Accrued Funded Payroll and Leave E N E/U27 221100 Withholdings Payable E N E/U27 221300 Employer Contributions and Payroll Taxes Payable E N E/U27 222000 Unfunded Leave E N E/U27 229000 Other Unfunded Employment Related Liability E N E/U27 231000 Liability for Advances and Prepayments E N E/U27 232000 Other Deferred Revenue E N E/U27 240000

Liability for Non-Fiduciary Deposit Funds and Undeposited Collections E N E/U

27 241000 Liability for Clearing Accounts E N E/U27 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs E N E/U27 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E N E/U27 291000 Prior Liens Outstanding on Acquired Collateral E N E/U27 292000 Contingent Liabilities E N E/U27 292200 Contingent Liabilities - Federal Government Sponsored Enterprise E N E/U27 294000 Capital Lease Liability E N E/U

Environmental and disposal liabilities (Note 16)Benefits due and payableOther (Notes 15, 16, 17, 18, and 19)

Bulletin 2020-15 Balance Sheet 
27 298000 Custodial Liability E N E/U 2

27 299000 Other Liabilities Without Related Budgetary Obligations E N E/U28293030 309000 Unexpended Appropriations While Awaiting a Warrant E G E30 310000 Unexpended Appropriations - Cumulative B E30 310100 Unexpended Appropriations - Appropriations Received E G E30 310200 Unexpended Appropriations - Transfers-In E F E30 310300 Unexpended Appropriations - Transfers-Out E F E30 310500

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

30 310600 Unexpended Appropriations - Adjustments E G E30 310700 Unexpended Appropriations - Used E G E30 310800

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

30 310900

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

3131 309000 Unexpended Appropriations While Awaiting a Warrant E G U31 310000 Unexpended Appropriations - Cumulative B U31 310100 Unexpended Appropriations - Appropriations Received E G U31 310200 Unexpended Appropriations - Transfers-In E F U31 310300 Unexpended Appropriations - Transfers-Out E F U31 310500

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E G U

31 310600 Unexpended Appropriations - Adjustments E G U31 310700 Unexpended Appropriations - Used E G U

Total LiabilitiesThis line is calculated. Equals the sum of lines 20 through 27.Commitments and contingencies (Note 20)Net PositionUnexpended appropriations - Funds From Dedicated Collections (Combined or Consolidated Totals ) (Note 21)Unexpended appropriations - All Other Funds (Combined or Consolidated Totals)

Bulletin 2020-15 Balance Sheet 
31 310800

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G U

31 310900

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

3232 331000 Cumulative Results of Operations B E32 510000 Revenue From Goods Sold E F/N E32 510900 Contra Revenue for Goods Sold E F/N E32 520000 Revenue From Services Provided E F/N E32 520900 Contra Revenue for Services Provided E F/N E32 531000 Interest Revenue - Other E F/N E32 531100 Interest Revenue - Investments E F/N E32 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N E32 531300 Interest Revenue - Subsidy Amortization E N E32 531400

Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N E

32 531500

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

32 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N E32 531800 Contra Revenue for Interest Revenue - Investments E F/N E32 531900 Contra Revenue for Interest Revenue - Other E F/N E32 532000 Penalties and Fines Revenue E N E32 532400 Contra Revenue for Penalties and Fines E N E32 532500 Administrative Fees Revenue E F/N E32 532900 Contra Revenue for Administrative Fees E F/N E32 540000 Funded Benefit Program Revenue E F/N E32 540900 Contra Revenue for Funded Benefit Program Revenue E F/N E32 550000 Insurance and Guarantee Premium Revenue E N E32 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N E32 560000 Donated Revenue - Financial Resources E N E32 560900 Contra Revenue for Donations - Financial Resources E N E32 561000 Donated Revenue - Non-Financial Resources E N E32 561900 Contra Donated Revenue - Nonfinancial Resources E N E32 564000 Forfeiture Revenue - Cash and Cash Equivalents E N E32 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N E32 565000 Forfeiture Revenue - Forfeitures of Property E N E32 565900 Contra Forfeiture Revenue - Forfeitures of Property E N E32 570000 Expended Appropriations E G E

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21)

Bulletin 2020-15 Balance Sheet 
32 570500

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E G E

32 570800

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E

32 570900

Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles E G E

32 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 E

32 572000 Financing Sources Transferred In Without Reimbursement E F E32 573000 Financing Sources Transferred Out Without Reimbursement E F/Z E32 573500 Appropriated Dedicated Collections to be Transferred In E F E/U32 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U32 574000 Appropriated Dedicated Collections Transferred In E F E32 574500 Appropriated Dedicated Collections Transferred Out E F E32 575000 Expenditure Financing Sources - Transfers-In E F E32 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F E32 575600

Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E

32 576000 Expenditure Financing Sources - Transfers-Out E F E32 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F E32 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E

32 577500 Non-Budgetary Financing Sources Transferred In E F E32 577600 Non-Budgetary Financing Sources Transferred Out E F E32 578000 Imputed Financing Sources E F E32 579000 Other Financing Sources E Z E32 579100 Adjustment to Financing Sources - Credit Reform E F E32 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E32 579500 Seigniorage E N E32 580000 Tax Revenue Collected - Not Otherwise Classified E G/N E32 580100 Tax Revenue Collected - Individual E G/N E32 580200 Tax Revenue Collected - Corporate E G/N E32 580300 Tax Revenue Collected - Unemployment E G/N E32 580400 Tax Revenue Collected - Excise E G/N E32 580500 Tax Revenue Collected - Estate and Gift E G/N E

Bulletin 2020-15 Balance Sheet 
32 580600 Tax Revenue Collected - Customs E G/N E

32 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N E32 582100 Tax Revenue Accrual Adjustment - Individual E G/N E32 582200 Tax Revenue Accrual Adjustment - Corporate E G/N E32 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N E32 582400 Tax Revenue Accrual Adjustment - Excise E G/N E32 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N E32 582600 Tax Revenue Accrual Adjustment - Customs E G/N E32 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N E32 583100 Contra Revenue for Taxes - Individual E G/N E32 583200 Contra Revenue for Taxes - Corporate E G/N E32 583300 Contra Revenue for Taxes - Unemployment E G/N E32 583400 Contra Revenue for Taxes - Excise E G/N E32 583500 Contra Revenue for Taxes - Estate and Gift E G/N E32 583600 Contra Revenue for Taxes - Customs E G/N E32 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N E32 589100 Tax Revenue Refunds - Individual E G/N E32 589200 Tax Revenue Refunds - Corporate E G/N E32 589300 Tax Revenue Refunds - Unemployment E G/N E32 589400 Tax Revenue Refunds - Excise E G/N E32 589500 Tax Revenue Refunds - Estate and Gift E G/N E32 589600 Tax Revenue Refunds - Customs E G/N E32 590000 Other Revenue E F/N/Z E32 590900 Contra Revenue for Other Revenue E F/N/Z E32 591900 Revenue and Other Financing Sources - Cancellations E G E32 592100

Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N E

32 592200

Valuation Change in Investments for Federal Government Sponsored Enterprise E N E

32 592300 Valuation Change in Investments - Beneficial Interest in Trust E N E32 599000 Collections for Others - Statement of Custodial Activity E F/G/N E 232 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N E 232 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E F/G E

32 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F/G E

32 599700

Financing Sources Transferred In From Custodial Statement Collections E F E

Bulletin 2020-15 Balance Sheet 
32 599800

Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government E F E

32 610000 Operating Expenses/Program Costs E F/N E32 615000 Expensed Asset E E32 619000 Contra Bad Debt Expense - Incurred for Others E F/N E32 619900 Adjustment to Subsidy Expense E N E32 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank E F E

32 632000 Interest Expenses on Securities E F/N E32 633000 Other Interest Expenses E F/N E32 633800 Remuneration Interest E F/N E32 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E32 640000 Benefit Expense E F/N/Z E32 650000 Cost of Goods Sold E F/N E32 660000 Applied Overhead E N E32 661000 Cost Capitalization Offset E N E32 671000 Depreciation, Amortization, and Depletion E N E32 672000 Bad Debt Expense E F/N E32 673000 Imputed Costs E F E32 679000 Other Expenses Not Requiring Budgetary Resources E F/N E32 679500

Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees E N E

32 680000 Future Funded Expenses E F/N/Z E32 685000

Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) E F E

32 690000 Non-Production Costs E F/N/Z E32 711000 Gains on Disposition of Assets - Other E N E32 711100 Gains on Disposition of Investments E F/N E32 711200 Gains on Disposition of Borrowings E F E32 717100 Gains on Changes in Long-Term Assumptions - From Experience E N E32 717200 Losses on Changes in Long-Term Assumptions - From Experience E N E32 718000 Unrealized Gains E F/N E32 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N E32 719000 Other Gains E F/N E32 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

Bulletin 2020-15 Balance Sheet 
32 721100 Losses on Disposition of Investments E F/N E

32 721200 Losses on Disposition of Borrowings E F E32 727100 Gains on Changes in Long-Term Assumptions E N E32 727200 Losses on Changes in Long-Term Assumptions E N E32 728000 Unrealized Losses E F/N E32 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N E32 729000 Other Losses E F/N E32 729100

Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N E

32 729200 Other Losses From Impairment of Assets E N E32 730000 Extraordinary Items E N E32 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z E32 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z E32 740500

Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N/Z E

32 750000 Distribution of Income - Dividend E N/Z E32 760000 Changes in Actuarial Liability E N E32 880100 Offset for Purchases of Assets E F E32 880200 Purchases of Property, Plant, and Equipment E F E32 880300 Purchases of Inventory and Related Property E F E32 880400 Purchases of Assets - Other E F E3333 331000 Cumulative Results of Operations B U33 510000 Revenue From Goods Sold E F/N U33 510900 Contra Revenue for Goods Sold E F/N U33 520000 Revenue From Services Provided E F/N U33 520900 Contra Revenue for Services Provided E F/N U33 531000 Interest Revenue - Other E F/N U33 531100 Interest Revenue - Investments E F/N U33 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N U33 531300 Interest Revenue - Subsidy Amortization E N U33 531400

Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N U

33 531500

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

33 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N U33 531800 Contra Revenue for Interest Revenue - Investments E F/N U33 531900 Contra Revenue for Interest Revenue - Other E F/N U

Cumulative results of operations - All Other Funds (Combined or Consolidated Totals)

Bulletin 2020-15 Balance Sheet 
33 532000 Penalties and Fines Revenue E N U

33 532400 Contra Revenue for Penalties and Fines E N U33 532500 Administrative Fees Revenue E F/N U33 532900 Contra Revenue for Administrative Fees E F/N U33 540000 Funded Benefit Program Revenue E F/N U33 540500 Unfunded FECA Benefit Revenue E F/N U33 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N U33 540900 Contra Revenue for Funded Benefit Program Revenue E F/N U33 550000 Insurance and Guarantee Premium Revenue E N U33 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N U33 560000 Donated Revenue - Financial Resources E N U33 560900 Contra Revenue for Donations - Financial Resources E N U33 561000 Donated Revenue - Non-Financial Resources E N U33 561900 Contra Donated Revenue - Nonfinancial Resources E N U33 564000 Forfeiture Revenue - Cash and Cash Equivalents E N U33 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N U33 565000 Forfeiture Revenue - Forfeitures of Property E N U33 565900 Contra Forfeiture Revenue - Forfeitures of Property E N U33 570000 Expended Appropriations E G U33 570500

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E G U

33 570800

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G U

33 570900

Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles E G U

33 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 U

33 572000 Financing Sources Transferred In Without Reimbursement E F U33 573000 Financing Sources Transferred Out Without Reimbursement E F/Z U33 573500 Appropriated Dedicated Collections to be Transferred In E F E/U33 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U33 574000 Appropriated Dedicated Collections Transferred In E F U33 574500 Appropriated Dedicated Collections Transferred Out E F U33 575000 Expenditure Financing Sources - Transfers-In E F U33 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F U

Bulletin 2020-15 Balance Sheet 
33 575600

Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F U

33 576000 Expenditure Financing Sources - Transfers-Out E F U33 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F U33 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F U

33 577500 Non-Budgetary Financing Sources Transferred In E F U33 577600 Non-Budgetary Financing Sources Transferred Out E F U33 578000 Imputed Financing Sources E F U33 579000 Other Financing Sources E Z U33 579001

Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

33 579100 Adjustment to Financing Sources - Credit Reform E F U33 579200 Financing Sources To Be Transferred Out - Contingent Liability E F U33 579500 Seigniorage E N U33 580000 Tax Revenue Collected - Not Otherwise Classified E G/N U33 580100 Tax Revenue Collected - Individual E G/N U33 580200 Tax Revenue Collected - Corporate E G/N U33 580300 Tax Revenue Collected - Unemployment E G/N U33 580400 Tax Revenue Collected - Excise E G/N U33 580500 Tax Revenue Collected - Estate and Gift E G/N U33 580600 Tax Revenue Collected - Customs E G/N U33 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N U33 582100 Tax Revenue Accrual Adjustment - Individual E G/N U33 582200 Tax Revenue Accrual Adjustment - Corporate E G/N U33 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N U33 582400 Tax Revenue Accrual Adjustment - Excise E G/N U33 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N U33 582600 Tax Revenue Accrual Adjustment - Customs E G/N U33 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N U33 583100 Contra Revenue for Taxes - Individual E G/N U33 583200 Contra Revenue for Taxes - Corporate E G/N U33 583300 Contra Revenue for Taxes - Unemployment E G/N U33 583400 Contra Revenue for Taxes - Excise E G/N U33 583500 Contra Revenue for Taxes - Estate and Gift E G/N U33 583600 Contra Revenue for Taxes - Customs E G/N U33 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N U33 589100 Tax Revenue Refunds - Individual E G/N U

Bulletin 2020-15 Balance Sheet 
33 589200 Tax Revenue Refunds - Corporate E G/N U

33 589300 Tax Revenue Refunds - Unemployment E G/N U33 589400 Tax Revenue Refunds - Excise E G/N U33 589500 Tax Revenue Refunds - Estate and Gift E G/N U33 589600 Tax Revenue Refunds - Customs E G/N U33 590000 Other Revenue E F/N/Z U33 590900 Contra Revenue for Other Revenue E F/N/Z U33 591900 Revenue and Other Financing Sources - Cancellations E G U33 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 U33 599000 Collections for Others - Statement of Custodial Activity E F/G/N U33 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N U33 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E F/G U

33 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F/G 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 General Fund of the U.S. Government E F U

33 610000 Operating Expenses/Program Costs E F/N U33 615000 Expensed Asset E U33 619000 Contra Bad Debt Expense - Incurred for Others E F/N U33 619900 Adjustment to Subsidy Expense E N U33 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank E F U

33 632000 Interest Expenses on Securities E F/N U33 633000 Other Interest Expenses E F/N U33 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N U33 640000 Benefit Expense E F/N/Z U33 650000 Cost of Goods Sold E F/N U33 660000 Applied Overhead E N U33 661000 Cost Capitalization Offset E N U33 671000 Depreciation, Amortization, and Depletion E N U33 672000 Bad Debt Expense E F/N U

Bulletin 2020-15 Balance Sheet 
33 673000 Imputed Costs E F U

33 679000 Other Expenses Not Requiring Budgetary Resources E F/N U33 679500

Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees E N U

33 680000 Future Funded Expenses E F/N/Z U33 685000

Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) E F U

33 690000 Non-Production Costs E F/N/Z U33 711000 Gains on Disposition of Assets - Other E N U33 711100 Gains on Disposition of Investments E F/N U33 711200 Gains on Disposition of Borrowings E F U33 717100 Gains on Changes in Long-Term Assumptions - From Experience E N U33 717200 Losses on Changes in Long-Term Assumptions - From Experience E N U33 718000 Unrealized Gains E F/N U33 719000 Other Gains E F/N U33 719090 Gains on International Monetary Fund Assets E U33 721000 Losses on Disposition of Assets - Other E N U33 721100 Losses on Disposition of Investments E F/N U33 721200 Losses on Disposition of Borrowings E F U33 727100 Gains on Changes in Long-Term Assumptions E N U33 727200 Losses on Changes in Long-Term Assumptions E N U33 728000 Unrealized Losses E F/N U33 729000 Other Losses E F/N U33 729090 Losses on International Monetary Fund Assets E U33 729200 Other Losses From Impairment of Assets E N U33 730000 Extraordinary Items E N U33 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z U33 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z U33 740500

Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N/Z U

33 750000 Distribution of Income - Dividend E N/Z U33 760000 Changes in Actuarial Liability E N U33 880100 Offset for Purchases of Assets E F U33 880200 Purchases of Property, Plant, and Equipment E F U33 880300 Purchases of Inventory and Related Property E F U33 880400 Purchases of Assets - Other E F U

Bulletin 2020-15 Balance Sheet 
34

353637

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.Total Net Position - All Other Funds (Combined or Consolidated Totals)This line is calculated. Equals the sum of lines 31 and 33.Total Net PositionThis line is calculated. Equals the sum of lines 34 and 35.Total liabilities and net positionThis line is calculated. Equals the sum of lines 28 and 36.

Bulletin 2020-15 Balance Sheet