Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 1 March 2022

A102 To record an anticipated appropriation.

A104 To record the enactment of appropriations.

A105 To provide budgetary resources to cover an upward adjustment of a prior-year obligation 

pursuant to a prior year appropriation act.

A108 To record authority that was temporarily reduced and subsequently reclassified as a closing 

entry in the previous year.

A110 To record in the gaining fund the reappropriation of authority from an expired losing fund 

to an unexpired gaining fund.

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to 

an unexpired gaining fund.

A114 To record an anticipated appropriation expenditure transfer from a trust fund to a general 

fund.

A115 To record anticipated reimbursements that will be used to substitute contract authority.

A116 To record budgetary authority apportioned by the Office of Management and Budget and 

available for allotment.

A117 To record anticipated spending authority from offsetting collection temporarily precluded 

from obligation.

A118 To record anticipated resources apportioned but not available for obligation until they are 

realized for anticipated resources in programs subject to apportionment.

A119 To record anticipated resources in programs exempt from apportionment.

A120 To record the allotment of authority.

A121 To record anticipated authority temporarily unavailable pursuant to public law.

A123 To record the realization of previously anticipated authority.

A124 To withdraw recoveries of prior-year obligations and/or non-expenditure transfers derived 

from special or non-revolving trust fund receipts (made available from previously 

precluded amounts). This account should be used in Treasury accounts that have/had 

outstanding balances in USSGL account 439700.

A125 To record a reduction in authority for advance funding made available in the previous year.

A126 To record amounts specifically withheld from apportionment by the Office of Management 

and Budget (OMB.)

A127 To record budget authority (derived from special or trust fund receipts or the General Fund 

of the U.S. Government) temporarily precluded from obligation in a special or trust nonrevolving fund expenditure account.

A128 To record authority temporarily unavailable pursuant to public law.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 2 March 2022

A129 To record spending authority from offsetting collections temporarily precluded from 

obligation.

A130 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, 

temporarily unavailable as a result of a refund collected or recovery of a prior-year 

obligation that is unavailable for obligation and is to be reclassified as "Receipts 

Unavailable for Obligation Upon Collection" at year-end.

A131 To record a permanent reduction of borrowing or contract authority.

A132 To record a permanent reduction of unexpended appropriations.

A133 To record budget authority permanently reduced in a special or trust expenditure Treasury 

Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

A134 To record appropriated receipts permanently reduced and canceled by legislative action in 

special and trust Treasury Appropriation Fund Symbols.

A135 To record budget authority temporarily reduced by legislative action. This transaction may 

be used in special and trust Treasury Appropriation Fund Symbols that are designated by 

Treasury as available for investment, or in revolving funds, or for reductions of spending 

authority from offsetting collections if deemed appropriate by the Office of Management 

and Budget (OMB) and/or specific legislative action.

A136 To record rescission and withdrawal of funds for balances previously recorded as pending 

rescission.

A137 To record unobligated balances withheld from availability pending congressional action or 

Presidential rescission proposal.

A138 To record estimated recoveries of prior-year unpaid obligations.

A139 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, 

temporarily unavailable as a result of a refund collected or recovery of a prior-year 

obligation that is unavailable for obligation and is to be reclassified as "Receipts and 

Appropriations Temporarily Precluded From Obligation" at year-end.

A140 To record anticipated collections including refunds from prior-year amounts that were 

obligated and outlayed in unexpired Treasury Account Symbol (TAS.)

A141 To record the withdrawal of funds for reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur.

A142 To record anticipated non-expenditure transfers to a General Fund Receipt Account.

A143 To record anticipated capital transfers to a General Fund Receipt Account.

A144 To record unexpended appropriations (derived by non-expenditure transfer) permanently 

reduced by legislative action in General Fund Treasury Appropriation Fund Symbols 

(TAFS.)

A145 To record offsetting collections permanently reduced and canceled by legislative action in 

revolving Treasury Appropriation Fund Symbols.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 3 March 2022

A146 To record subsidy disbursed by the program fund not previously accrued.

A147 To record in a miscellaneous receipt Treasury Appropriations Fund Symbol (TAFS), an 

amount (derived by non-expenditure transfer) that was permanently reduced in an 

associated General Fund TAFS.

A148 To record decreases to indefinite borrowing authority.

A149 To withdraw recoveries of anticipated prior-year obligations and/or nonexpenditure 

transfers derived from special or non-revolving trust fund receipts (made available from 

previously precluded amounts). This account should be used in Treasury accounts that 

have/had outstanding balances in USSGL account 439700.

A150 To record anticipated budget authority (derived from special or trust fund receipts or the 

General Fund of the U.S. Government) temporarily precluded from obligation in a special 

or trust non-revolving fund expenditure account.

A152 To record indefinite or definite borrowing authority.

A155 To record an appropriation to liquidate obligations initially incurred against the authority to 

borrow when the borrowing authority was not exercised.

A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal 

Service or the Federal Financing Bank. This includes non-credit reform borrowings to 

repay interest (capitalized loan interest.)

A157 To record a non-expenditure nonallocation transfer-in between two trust funds of an 

appropriation to liquidate contract authority, representing contract authority previously 

transferred.

A158 To record actual reductions to indefinite borrowing authority previously anticipated.

A159 To record the amount of borrowing authority that was substituted with offsetting 

collections when the borrowing was not exercised.

A160 To record a non-expenditure nonallocation transfer-out between two trust funds of an 

appropriation to liquidate contract authority, representing contract authority previously 

transferred.

A161 To record the transfer-in of contract authority from one nonallocation trust fund account to 

another, prior to the actual transfer of liquidating authority and fund balance, based upon 

legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

A162 To record the reclassification of undelivered orders due to substitution of contract 

authority.

A163 To record the transfer-out of contract authority from one nonallocation trust fund account 

to another, prior to the actual transfer of liquidating authority and fund balance, based upon 

legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

A164 To record anticipated reductions to borrowing authority.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 4 March 2022

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may only 

be recorded by the Department of Transportation.

A166 To record definite and indefinite contract authority based on legislation.

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may only 

be recorded by the Department of Transportation.

A168 To record payments received from foreign partners to liquidate contract authority and to 

recognize liability to fulfill Foreign Military Sales cases.

A169 To record the portion of an appropriation to liquidate obligations incurred against contract 

authority that is no longer required.

A170 To record the warrant liquidating contract authority.

A171 To record an appropriation to liquidate contract authority that is supported by a nonexpenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation 

Fund Symbol.

A172 To record anticipated actual reductions to contract authority.

A173 To record an appropriation to liquidate contract authority that is not yet supported by a 

non-expenditure transfer of funds from a Treasury managed trust fund Treasury 

Appropriation Fund Symbol (TAFS).

A174 To record an unanticipated actual decrease to indefinite contract authority.

A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund 

Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established 

receivable for contract authority.

A176 To record the substitution of contract authority by unfilled customer orders without 

advance.

A177 To record the transfer-in of contract authority from a parent account to a recipient account 

based upon an approved letter. The non-expenditure allocation transfer of funds has not yet 

been accomplished.

A178 To record anticipated adjustments/decreases to contract authority.

A179 To record the transfer-out of contract authority from a parent account to a recipient account 

based upon an approved letter. The non-expenditure allocation transfer of funds has not yet 

been accomplished.

A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient 

account representing contract authority previously transferred.

A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient 

account representing contract authority previously transferred.

A182 To record the liquidation of contract authority by unfilled customer orders with advance.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 5 March 2022

A183 To record in the receipt account the amount of appropriated receipts from an agency's 

unavailable receipt account to an expenditure account.

A184 To record the amount of appropriated receipts from an agency's unavailable receipt account 

to an expenditure account.

A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol 

(TAFS), an amount that was temporarily reduced in an associated special or trust 

expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was 

permanently reduced and cancelled in an associated special or trust expenditure TAFS.

A186 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is immediately available for obligation.

A187 To record the liquidation of contract authority for collections against reimbursable 

customer orders that were substituted for contract authority and have now been earned.

A188 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is not immediately available for obligation upon collection. A credit to USSGL 

account 439400 acts as a contra-resource account. However, these receipts may be 

available for investment.

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or 

special fund expenditure account that was funded by an unavailable receipt account.

A190 To record receipts in available trust funds and special funds that become available for 

obligation after not being available for obligation when originally collected. A debit to 

USSGL account 439400 provides new budget authority.

A191 To record authority made available from offsetting collections derived from previously 

accrued daily inflation Treasury Inflation Protected Securities to revolving funds 

previously precluded from obligation.

A192 To record authority made available from receipt or appropriation balances previously 

precluded from obligation.

A193 To record authority made available from offsetting collections derived from previously 

accrued daily deflation Treasury Inflation Protected Securities to revolving funds 

previously precluded from obligation.

A194 To record authority made available from offsetting collection balances previously 

precluded from obligation.

A195 To record the collection of revenue for non-revolving trust and special funds that were 

previously accrued.

A196 To record the annualized level of an appropriation provided under a continuing resolution.

A197 To record Fund Balance With Treasury while awaiting a warrant.

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under 

a Continuing Resolution to zero upon the enactment of an appropriation and receipt of a 

Treasury Appropriation Warrant.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 6 March 2022

A199 To record an adjustment to the annualized level of an appropriation when the enacted level 

is less than the proposed annual level (based on a continuing resolution).

A200 To record the cancellation of outstanding debt where there is not an appropriation warrant.

A202 To record in the financing account an appropriation received for a positive modification 

adjustment transfer.

A204 To record positive modifications for subsidy cost and adjustment transfers related to Direct 

Loans in the financing account.

A206 To record positive modifications for subsidy cost and adjustment transfers to Direct Loans 

and Loan Guarantee liabilities in the program account.

A208 To record negative modifications for subsidy cost and adjustment transfers related to Direct 

Loans and Loan Guarantee liabilities in the program account.

A210 To record a transfer-out of financing sources and fund balance from Custodial Statement 

collections via the Central Accounting Reporting System (CARS) CTA Module.

A212 To record the financing sources transferred into a special or nonrevolving trust fund from a 

General Fund Receipt Account.

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to 

reduce the appropriation derived from the General Fund of the U.S. Government while 

waiting for the appropriation warrant to be adjusted.

A216 To withdraw recoveries of prior-year obligations derived from repayable advances and to 

be used for repayment of the repayable advance. This account should be used in Treasury 

accounts that have/had outstanding balances in USSGL account 415900.

A220 To record the financing sources transferred into a general or revolving fund expenditure 

account from a General Fund Receipt Account.

A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a special or non-revolving trust fund.

A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a revolving or revolving trust fund.

A252 To record the net amount of Agency or guaranteed principal received in excess of the 

amount of principal repaid to the Bureau of the Fiscal Service by FFB. This TC is for 

Federal Financing Bank (FFB) use only.

A253 To record the net amount of Agency or guaranteed principal received in deficit of the 

amount of principal repaid to the Bureau of the Fiscal Service by FFB. This TC is for 

Federal Financing Bank (FFB) use only.

A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund 

Symbol for transfers-in.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 7 March 2022

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

A408 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

unexpended appropriations.

A410 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

unexpended appropriations.

A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

A416 To record realized authority to be transferred in to a receiving allocation Treasury 

Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, 

prior to the SF 1151: Nonexpenditure Transfer Authorization request.

A417 To record in the transferring agency the transfer-out of current-year borrowing authority 

converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure 

Transfer Authorization, where the source of the transfer is derived from borrowing 

authority converted to cash.

A418 To record in the receiving agency the transfer-in of current-year borrowing authority 

converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure 

Transfer Authorization, where the source of the transfer is derived from borrowing 

authority converted to cash.

A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances via an SF 1151: 

Nonexpenditure Transfer Authorization.

A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the 

amount receivable from invested balances when the budget authority is temporarily 

reduced.

A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury 

Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested 

balances as a result of an enacted temporary reduction.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 8 March 2022

A426 To record realized authority to be transferred out to a receiving allocation Treasury 

Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 

1151: Nonexpenditure Transfer Authorization request.

A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure 

Transfer Authorization.

A432 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

A434 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and 

funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and 

funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A440 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from unexpended appropriations.

A442 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.

A444 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from unexpended appropriations.

A446 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 9 March 2022

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

A452 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A454 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A456 To record the transfer-out of expired unobligated expenditure transfers receivable.

A458 To record the transfer-in of expired unobligated expenditure transfers receivable.

A460 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from unexpended appropriations.

A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from appropriated receipts.

A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from unexpended appropriations.

A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from appropriated receipts.

A467 To record the non-expenditure transfer-in of expired unobligated balances from another 

expired Treasury Appropriation Fund Symbol.

A468 To record in the receiving agency the anticipated transfer-in of current-year authority or 

prior-year balances.

A469 To record the nonexpenditure transfer-out of expired unobligated balances to another 

expired Treasury Appropriation Fund Symbol.

A470 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances that were previously anticipated.

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 10 March 2022

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A482 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A486 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A488 To record in the transferring agency the actual non-expenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for trust or special funds or 

obligations supported by spending authority from offsetting collections.

A490 To record in the transferring agency the actual non-expenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for General Fund appropriations.

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year 

authority with unpaid expended authority and related accounts payable.

A494 To record in the transferring agency the actual transfers-out during the fiscal year of 

authority with prepaid/advanced undelivered orders from current or prior years for General 

Fund appropriations.

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority 

with prepaid/advanced undelivered orders from current or prior years for General Fund 

appropriations.

A498 To record a federal fund receivable for an expenditure transfer from a trust fund.

A499 To record the adjustment of a federal fund receivable for a previously established 

expenditure transfer receivable, where a corresponding temporary reduction or cancellation 

is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

A500 To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating 

to non-exchange transactions.

A501 To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 11 March 2022

A502 To record the actual federal fund collection resulting from an expenditure transfer from a 

trust fund, that was previously established as a receivable.

A504 To record in a trust fund the outlay and reduction of the payable for an expenditure 

transfer-out to a federal fund.

A506 To record in the receiving agency the actual non-expenditure transfer-in of current-year or 

prior-year authority with unpaid undelivered orders for General Fund appropriations.

A508 To record in the receiving agency the actual non-expenditure transfer-in of current-year or 

prior-year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections.

A510 To record in a trust fund expenditure transfers-in from a federal fund relating to nonexchange transactions.

A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the 

Treasury Forfeiture Fund.

A512 To record in a trust fund expenditure transfers-out to a federal fund relating to nonexchange transactions.

A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior 

fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current 

fiscal year.

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general 

fund (if directed by public law) relating to non-exchange and exchange transactions.

A516 To record a receivable for amounts appropriated from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (non-allocation) transfer of funds. This amount is specified in the agency's 

appropriation or authorization act.

A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) 

when the budget authority is temporarily reduced.

A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol 

(TAFS) when the budget authority is cancelled.

A520 To record a payable for amounts appropriated from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (non-allocation) transfer of funds. This amount is specified in the agency's 

appropriation or authorization act.

A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol 

(TAFS) that results from a temporary reduction in the Agency Trust Fund Expenditure 

TAFS.

A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol 

(TAFS) that results from a cancellation in the Agency Trust Fund Expenditure TAFS.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 12 March 2022

A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for 

amounts previously appropriated and recorded as receivables.

A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for 

amounts previously appropriated and recorded as payables.

A528 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This 

amount is specified in the agency's appropriation or authorization act.

A530 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This 

amount is specified in the agency's appropriation or authorization act.

A531 To record a non-expenditure (non-allocation) transfer-in of funds to a specific invested 

Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and 

returning unobligated balances.

A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure 

(non-allocation) appropriation transfers between two trust funds or two federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved.

A534 To record the payable for amounts to be transferred out of unrealized non-expenditure 

(non-allocation) appropriation transfers between two trust funds or two federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved.

A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 

417100 "Non-Allocation Transfers of Invested Balances-Receivable."

A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 

417200 "Non-Allocation Transfers of Invested Balances-Payable."

A540 To record in the transferring agency the non-expenditure transfer-out of budgetary 

resources receivable.

A542 To record in the receiving agency the non-expenditure transfer-in of budgetary resources 

receivable.

A544 To record in the transferring agency the non-expenditure transfer-out of unfilled customer 

orders without advance.

A546 To record in the receiving agency the non-expenditure transfer-in of unfilled customer 

orders without advance.

A548 To record in the transferring agency the actual transfers-out during the fiscal year of 

authority with prepaid/advanced undelivered orders from current or prior years for trust or 

special funds or obligations supported by spending authority from offsetting collections.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 13 March 2022

A550 To record in the receiving agency the actual transfers-in during the fiscal year of authority 

with prepaid/advanced undelivered orders from current or prior years for trust or special 

funds or obligations supported by spending authority from offsetting collections.

A556 To record in the receipt account the amount of appropriated receipts to be appropriated 

from an agency's unavailable receipt account to an expenditure account.

A702 To record anticipated reimbursements.

A704 To record in the performing agency a reimbursable agreement that was not previously 

anticipated.

A706 To record in the performing agency a reimbursable agreement without an advance that was 

previously anticipated.

A708 To record the collection of revenue earned in the performing agency for a reimbursable 

agreement without an advance that was previously anticipated. In this situation, the trading 

partner is another federal entity or a non-federal entity that is allowed by law to be treated 

as a federal entity.

A710 To record earned revenue in the performing agency related to a reimbursable agreement or 

other income from a non-federal entity.

A711 To record earned revenue in the performing agency related to a reimbursable agreement or 

other income from a federal agency.

A712 To record the refund of an advance to the ordering entity for the completion of a prior-year 

reimbursable order.

A714 To record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance.

A715 To record funded FECA revenue by the Department of Labor.

B102 To record payment of payroll.

B103 To record a disbursement of pension benefit payments.

B104 To record in a loan guarantee financing account a disbursement to a third party, where no 

asset is received. This transaction, for example, includes payments of default claims and 

interest supplements.

B105 To record the subsidy expense in the program fund that is paid to the financing fund when 

the loan is disbursed.

B106 To record subsidy disbursement from the program account to the financing account not 

previously obligated.

B107 To record payment and disbursement of funds not previously accrued.

B108 To record a loss in the imprest fund.

B109 To record payment of interest not previously accrued.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 14 March 2022

B110 To record a confirmed disbursement schedule where an unpaid delivered order was 

previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry.

B111 To record the actual capital transfer to repay a negative modification adjustment transfer to 

the General Fund from a financing fund.

B112 To record accrued interest paid.

B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit 

reform loans borrowed from Treasury.

B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed 

after 1992.

B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year 

unpaid delivered order was previously accrued.

B116 To record disbursement without a lien on collateral acquired from defaulted loans 

guaranteed after 1992.

B118 To record a tax refund funded by directly reducing offsetting collections paid by the 

collecting agency.

B119 To record the actual capital transfer to repay a portion of a capital investment (usually an 

appropriation to a revolving fund).

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal 

Financing Bank via non-expenditure transfers that were previously anticipated. For 

example, this transaction includes repayments of principal and repayments due to 

modifications of credit reform loans.

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the 

Federal Financing Bank that were not previously anticipated. For example, this transaction 

includes repayments of principal, repayments due to modifications of credit reform loans, 

and repayments of capitalized loan interest from non-credit reform loans.

B122 To record repayments of other debt.

B123 To record in the issuing entity, the sale of federal securities at par value.

B124 To record the purchase of federal securities acquired at par value by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B125 To record in the issuing entity, the sale of federal securities acquired at a premium.

B126 To record the purchase of federal securities acquired at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B127 To record in the issuing entity, the sale of federal securities at a discount.

B128 To record the purchase of federal securities acquired at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 15 March 2022

B129 To record the purchase of accrued interest on federal securities by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B130 To record a lien paid before personal property is sold.

B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), 

excluding most non-credit reform loans, resulting in a gain or loss, that were not previously 

anticipated. For example, this transaction includes repayments of principal for FFB

borrowings from Treasury and repayments due to modifications of credit reform loans.

B132 To record the purchase of federal securities acquired at par value by a nonfiduciary deposit 

fund.

B133 To record the purchase of accrued interest on federal securities by a nonfiduciary deposit 

fund.

B134 To record appropriations accrued this fiscal year.

B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For 

example, this transaction may result from prepayments and early repayments of loans.

B136 To record in the liquidating account the actual capital transfer of excess cash to the General 

Fund of the U.S. Government.

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For 

example, this transaction may result from prepayments and early repayments of loans.

B138 To record in trust fund payments made to a federal fund relating to exchange transactions.

B139 To record actual capital transfers to a General Fund Receipt Account that were not 

previously anticipated.

B140 To record the purchase of foreign currency by a disbursing officer.

B141 To record the request from IMF to purchase Special Drawing Rights.

B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the 

operating fund.

B143 To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.

B144 To record the purchase of cash equivalents.

B146 To record a foreign currency rate intervention.

B150 To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury 

General Account (TGA) to funds held by the public in a non-TGA.

B152 To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held 

by the public in a non-Treasury General Account (TGA).

B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a 

premium/discount.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 16 March 2022

B154 To record an operating expense or program cost from funds in a non-Treasury General 

Account (TGA) which results in an outlay.

B160 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at par value.

B162 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a premium.

B163 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a discount.

B165 To record the purchase of federal securities acquired at a premium by a nonfiduciary 

deposit fund.

B166 To record the purchase of federal securities acquired at a discount by a nonfiduciary 

deposit fund.

B200 To record the initial receipt of preferred stock and/or common stock warrants as 

consideration for entering into a liquidity agreement with Government Sponsored 

Enterprises and/or beneficial interest in a Credit Facility Trust in a Treasury General Fund 

Receipt Account.

B202 To record the liquidity payment and markup of liquidity preference from the prior-year in 

the program account.

B210 To record the payment of remuneration.

B234 To record the disbursement of appropriations accrued this fiscal year that were not 

previously accrued.

B235 To record the disbursement of appropriations that were previously accrued.

B302 To record a commitment of unobligated amounts in programs subject to apportionment.

B304 To record a commitment of unobligated balances in programs exempt from apportionment.

B306 To record current-year undelivered orders without an advance.

B308 To record current-year undelivered orders with an advance.

B309 To record current-year undelivered orders with an advance using a U.S. Debit Card.

B310 To record a current-year undelivered order without an advance where the commitment is 

more than the undelivered order for commitments in programs subject to apportionment.

B312 To record a current-year undelivered order without an advance where the commitment is 

more than the undelivered order for commitments in programs exempt from 

apportionment.

B314 To record a current-year undelivered order without an advance where the commitment is 

less than the undelivered order for commitments in programs subject to apportionment.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 17 March 2022

B316 To record a current-year undelivered order without an advance where the commitment is 

less than the undelivered order for commitments in programs exempt from apportionment.

B402 To record the delivery of goods or services and to accrue a liability.

B403 To record accounts payable in a nonfiduciary deposit fund.

B404 To record a downward adjustment of a current-year unpaid undelivered order.

B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to 

another federal entity. This transaction is recorded only when an agency has the authority 

to charge an administrative fee to be paid by a nonfiduciary deposit fund.

B406 To record the delivery of goods and services in the same year the order was placed and to 

accrue a liability. The current-year expended authority is more than the original obligation.

B407 To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to 

another federal entity. This transaction is recorded only when an agency has the authority 

to charge an administrative fee to be paid by a nonfiduciary deposit fund.

B408 To reclassify payable schedules for disbursements to "in-transit" until the payment 

schedule is confirmed.

B410 To record advances and prepayments "in transit" until disbursements are confirmed.

B412 To record an obligation and accounts payable in an unexpired appropriation for a valid bill 

related to a canceled appropriation.

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest 

funded by a direct appropriation.

B417 To record in a loan guarantee financing account an accrued expense to a third party, in 

which no asset is received. This transaction includes payments of incurred default claims, 

interest supplements, and other loan guarantee financing claims.

B418 To record the accrual of interest expenses incurred, not yet paid.

B420 To record the liability for cost to be funded in the future.

B422 To record the unfunded FECA liability and unfunded unemployment liability.

B424 To record a contingent liability.

B425 To record a contingent liability related to capital transfer.

B426 To record an increase in actuarial liabilities for benefit plans.

B428 To record the payable to borrowers from sales of foreclosed property with recourse.

B430 To record the inventory purchased for a resale under historical cost (title was passed).

B432 To record the fair market value of intangible forfeited property and real and tangible 

personal property acquired through forfeiture proceedings.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 18 March 2022

B434 To record unclaimed and abandoned items/merchandise at market value when statutory 

and/or regulatory requirements for forfeiture have been met.

B436 To record the funded portion of cleanup costs that was previously estimated.

B438 To record capital lease liability.

B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit 

reform loans borrowed from Treasury for interest payable amounts previously accrued.

B444 To record the IMF annual Special Drawing Right assessment accrual.

B446 To record the IMF Annual Assessment.

B450 To record a gain on current-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on a non-monetary transaction, where excess obligations due to the rate 

variance are deobligated at the time of disbursement.

B452 To record a loss on current-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on non-monetary transaction, where additional US equivalent dollars are 

obligated to cover the rate variance at the time of disbursement.

B602 To record revenue received in advance.

B604 To record the current-year expended authority where the undelivered order was prepaid or 

advanced. The current-year authority is the same as the original order.

B606 To record current-year expended authority using a U.S. Debit Card.

B610 To reduce an unfilled customer order with advance from a prior-year reimbursable while 

maintaining a resource to support the obligation and outlay.

C101 To record the transfer of recognized subsidy from the program fund to the financing fund.

C102 To record service in kind provided by non-federal sources.

C103 To record the collection of subsidy costs in the financing account.

C106 To record the collection of reestimated subsidy in the financing account.

C107 To record the receipt of previously anticipated collections for loans related to the Troubled 

Asset Relief Program (TARP.)

C108 To record collections in nonfiduciary deposit funds.

C109 To record the receipt of previously anticipated collections.

C110 To reclassify collections to liquidate prior-year deficiency.

C111 To record collections in clearing account Treasury Account Symbols (TAS).

C112 To record the collection of a refund of an advance or prepayment in the same year as the 

original obligation.

C113 To record receipt of coupon payment and interest collection on non-federal securities.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 19 March 2022

C114 To record unearned revenue collected in advance and deposited to a trust or special fund 

receipt account.

C115 To record interest payments received from ESF foreign currency investments for Time 

Deposits, Overnight Deposits, and Reverse Repurchase Agreements.

C116 To record in the financing fund unearned fees collected for undisbursed loans.

C117 To record in the financing fund fees collected when loans are disbursed.

C118 To record in the financing fund fees earned when loans are disbursed.

C119 To record the receipt of remuneration.

C120 To record the maturity of federal securities acquired at par value by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C121 To record the maturity of federal securities acquired at par value by a nonfiduciary deposit 

fund.

C122 To record the maturity of federal securities acquired at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C123 To record the maturity of federal securities acquired at a premium by a nonfiduciary 

deposit fund.

C124 To record the maturity of federal securities acquired at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C125 To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit 

fund.

C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund 

investments.

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term 

bonds) sold at PAR and receive a coupon payment.

C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation 

Fund Symbol (TAFS)

C130 To record the collection of a refund of an advance or prepayment that results in a 

downward adjustment to a prior-year obligation.

C132 To record the refunds collected, a downward adjustment to prior-year paid delivered 

orders, for assets purchased and expenses incurred in a prior-year that create budgetary 

resources. These refunds were not previously accrued as receivables.

C133 To record the receivable from the collecting entity for custodial collections and non-entity 

assets collected on behalf of a federal entity other than the General Fund of the U.S. 

Government.

C134 To record the refunds collected (not previously accrued as receivables) for assets purchased 

and expenses incurred in the current year.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 20 March 2022

C135 To record the collection of federal and non-federal revenue reported on the Statement of 

Custodial Activity or on the custodial footnote that is deposited.

C136 To record the collection of receivables for assets purchased or expenses incurred in a prior 

year that create budgetary resources when collected.

C137 To record the restitution of the imprest fund loss.

C138 To record the collection of refunds receivable for assets purchased or expenses incurred in 

the current year that create budgetary resources when collected.

C139 To record the deduction of an employee's pay for reimbursement of Federal Employees 

Health Benefits paid by the employer while the employee was in a leave without pay 

status.

C140 To record the collection of receivables from federal sources.

C141 To record a collection of non-federal revenue reported on the Statement of Custodial 

Activity or on the custodial footnote that is deposited into a General Fund Receipt Account.

C142 To record a contra-revenue in the amount of revenue collected for others and to establish a 

custodial liability.

C143 To record the collection of receivables of custodial revenue from a non-federal source that 

is deposited to a miscellaneous receipt account.

C144 To record undeposited collections.

C145 To record the collection of revenue or other financing sources that were not previously 

accrued into a General Fund Receipt Account. These collections are not reported on the 

Statement of Custodial Activity.

C146 To record the collection of previously accrued receivables in a General Fund Receipt 

Account.

C147 To record an offset for amounts collected for others and to establish a liability for nonentity assets that are not reported on the Statement of Custodial Activity or on the custodial 

footnote.

C148 To record the payback of a bridge loan.

C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit 

directly into a Treasury Account Symbol that does not have budget authority.

C150 To record the receipt of other cash and noncash monetary assets.

C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal 

Service and deposit directly into a Treasury Account Symbol that does not have budget 

authority.

C152 To record loans receivable resulting from repayable advances.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 21 March 2022

C153 To record the collection of loans receivable, accounted for under the provisions of the 

Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a 

Treasury Account Symbol that does not have budget authority.

C154 To record the collections of unaccrued interest on loans from non-federal sources.

C155 To record the transfer-in of nonbudgetary fund balance to other federal entities without 

reimbursements.

C156 To record the collection of interest receivable from securities held by a nonfiduciary 

deposit fund.

C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency 

investments.

C158 To record cash donations collected in an expenditure account, as allowed by law.

C161 To record an adjustment to loans and interest receivable based on acquired collateral 

property without recourse.

C162 To record an adjustment to loans and interest receivable based on acquired collateral 

property with recourse.

C163 To record an adjustment to loans and interest receivable based on acquired collateral 

property without recourse.

C164 To record non-cash assets donated by the public.

C166 To record a monetary instrument, including undeposited seized cash.

C170 To record the reclassification of seized monetary instruments from undeposited (recorded 

in USSGL account 153100) to deposited.

C172 To record a revenue for forfeited cash deposited to the forfeiture fund.

C174 To record undeposited cash that was forfeited.

C176 To record cash deposited after forfeiture.

C178 To record the transfer of the title of an asset to the federal government for a settlement of 

tax liability from the taxpayer.

C180 To record satisfaction of a loan by surrender of a borrower's title to collateral of 

commodity.

C182 To record a collection of an advance for an unfilled customer order.

C185 To record the collection of FECA receivables by the Department of Labor.

C186 To record the collection of receivables in the performing agency for reimbursable services.

C188 To record the collection of revenue into unavailable special fund receipt accounts.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 22 March 2022

C189 To record the financing sources transferred into an unavailable general, special, or nonrevolving trust fund receipt account from a custodial collecting entity. The special and nonrevolving trust fund receipt accounts are also classified as unappropriated.

C190 To record in trust fund payments received from a federal fund relating to exchange 

transactions.

C192 To record the acquisition of foreign currency in the foreign currency account symbol 

(X7000 series).

C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol 

(X7000 series) by a disbursing officer.

C196 To record a capital transfer received in a General Fund Receipt Account.

C200 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at par value.

C202 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a premium.

C204 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a discount.

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce 

the appropriation derived from the General Fund of the U.S. Government.

C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the 

custodial footnote that is collected by an agency to be deposited directly into a General 

Fund Receipt Account. In addition, to record administrative fees earned for administering a 

nonfiduciary deposit fund.

C403 To record a receivable for Old IMF Quota Payments.

C404 To record contra-revenue in the amount of revenue accrued and establish a custodial 

liability.

C405 To record offset for the amount accrued in a General Fund Receipt Account and to 

establish a liability for non-entity assets that are not reported on the Statement of Custodial 

Activity or on the custodial footnote.

C406 To record receivables for amounts advanced from the financing fund or liquidating fund to 

cover escrow funds.

C408 To record in the financing fund the disbursement of direct loans.

C409 To record the reclassification of interest capitalized on a loan.

C412 To record accrued receivables for modified direct or guaranteed loans moving from the 

liquidating fund to the financing fund account.

C413 To record the collection in the financing account for items related to modified direct or 

guaranteed loans originating in the liquidating fund.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 23 March 2022

C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, 

from non-federal sources for assets or expenses that do not create budgetary resources until 

collected.

C415 To record a receivable for new IMF Quota Payments under Credit Reform.

C416 To record accrued revenue from federal sources other than for reimbursables, nonrevolving trust and special funds, custodial activity, and interest on Treasury securities.

C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol 

(TAFS). Also recorded for federal securities held by nonfiduciary deposit funds.

C419 To record accrual of interest receivable on non-federal securities with a bond premium.

C420 To record accrued revenue or other financing sources without budgetary impact.

C421 To accrue unfunded FECA revenue from a federal source by the Department of Labor.

C422 To record accrued revenue from federal or non-federal sources for non-revolving trust 

funds and special funds.

C423 To record accrual of interest receivable on non-federal securities with a bond discount.

C424 To record establishment of current-period earnings on income received in advance.

C425 To record accounts receivable in a nonfiduciary deposit fund.

C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol 

that was previously collected in advance.

C428 To record loans, interest, and fees receivable from non-federal sources for defaulted 

guaranteed loans and loan guarantee activity. Do not consider as a budgetary resource until 

collected.

C430 To record an old motor vehicle that was traded in for a new motor vehicle using the direct 

method.

C431 To record the issuance of a bridge loan.

C432 To record loans other than credit reform.

C433 To record loans receivable from non-federal sources for loans related to Troubled Assets 

Relief Program. Do not consider as a budgetary resource until collected.

C434 To record interest receivable from non-federal sources for loans related to Troubled Assets 

Relief Program. Do not consider as a budgetary resource until collected.

C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to 

be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury 

Account Symbol that does not have budget authority.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 24 March 2022

C436 To record the accrual of Troubled Asset Relief Program interest revenue associated with 

USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and 

deposited directly into a Treasury Account Symbol that does not have budget authority.

C437 To record the portion of the liability for non-entity assets not reported on the Statement of 

Custodial Activity related to the accrual of interest revenue that is to be collected by the 

Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that 

does not have budget authority.

C438 To record subsidy receivable and the related interest, in the financing account, for an 

upward reestimate.

C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account 

Symbol (X7000 series) by a disbursing officer.

C444 To record capitalized loan interest receivable on non-credit reform loans for interest 

receivable amounts previously accrued.

C446 To record the reclassification of interest capitalized on a loan related to Troubled Asset 

Relief Program.

C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is 

immediately available for obligation upon collection.

C453 To record receipt of accrued daily inflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is not immediately available for 

obligation once credited to the expenditure TAFS.

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is not 

immediately available for obligation upon collection.

C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is 

immediately available for obligation upon collection.

C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is not immediately available for 

obligation once credited to the expenditure TAFS.

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is not 

immediately available for obligation upon collection.

C600 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a premium
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 25 March 2022

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a discount.

C602 To record the sale of federal securities purchased at a premium and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale may result in a gain or a loss.

C603 To record the redemption of federal securities purchased at a premium and sold at a 

premium by a nonfiduciary deposit fund when the redemption results in a gain.

C604 To record the sale of federal securities purchased at a premium and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale results in a loss.

C605 To record the redemption of federal securities purchased at a premium and sold at a 

discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.

C606 To record the sale of federal securities purchased at a discount and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale results in a gain.

C607 To record the redemption of federal securities purchased at a discount and sold at a 

premium by a nonfiduciary deposit fund when the redemption results in a gain.

C608 To record the sale of federal securities purchased at a discount and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale may result in a gain or a loss.

C609 To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess 

of the GSE's liabilities over its assets.

C610 To record the sale or disposition of personal property collected for replacement property.

C611 To record the redemption of federal securities purchased at a discount and sold at a 

discount by a nonfiduciary deposit fund when the redemption results in a loss.

C612 To record the loss (or gain) from sale of foreclosed property without recourse.

C613 To record general property, plant and equipment permanently removed or partially 

impaired, but not yet disposed.

C614 To record the gain on property sold with recourse.

C615 To record the disposition of general property, plant and equipment that was permanently 

removed.

C616 To record the loss on loan receivable from the borrower on a sale with recourse.

C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds

issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol 

(TAFS) other than a nonfiduciary deposit fund.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 26 March 2022

C619 To record the redemption of federal securities purchased at a premium and sold at a 

premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a 

loss.

C621 To record the redemption of federal securities purchased at a discount and sold at a 

discount by a nonfiduciary deposit fund when the redemption results in a gain.

C622 To record the sale prior to maturity of investments in securities (other than those issued by 

the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the 

special or non-revolving trust fund.

C624 To record the sale prior to maturity of investments in securities (other than those issued by 

the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss 

by the special or non-revolving trust fund.

C626 To record cash collected from a loss or a gain from the sale of excess, obsolete, and 

unserviceable assets.

C628 To record cash collected from a loss or a gain from the sale of foreclosed property.

C630 To record the sale of stockpile materials authorized to be sold. The sale may result in a gain 

or a loss.

C636 To record the collection of sale proceeds from forfeited personal property sold.

C638 To record the sale of forfeited property.

C640 To record the proceeds from commodities sold.

C642 To record a loss on the sale of commodities.

C644 To record a receivable from a non-federal entity for the sale or disposition of assets other 

than personal properties and investments.

C646 To record the sale or disposition of assets other than personal properties and investments.

C647 To record the liquidation of receivables from other federal entity for the sale or disposition 

of assets other personal properties and investments.

C648 To record a receivable from another federal entity for the sale or disposition of assets other 

than personal properties and investments.

C650 To record accounts receivable and accrue revenue from another federal entity that was 

previously anticipated.

C702 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a premium. The sale results in a gain.

C704 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a premium. The sale results in a loss.

C706 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a discount. The sale results in a gain.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 27 March 2022

C708 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a discount. The sale results in a loss.

C750 To record, in a special or non-revolving trust fund, a redemption of securities (other than 

those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain 

or loss where funds remain in a non-Treasury General Account (TGA).

C751 To record, in a revolving or revolving trust fund, a redemption of securities (other than 

those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain 

or loss where funds remain in a non-Treasury General Account (TGA).

C752 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a gain. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C753 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a gain. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C754 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a loss. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C755 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a loss. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C780 To record the Bureau of the Fiscal Service's redemption of debt and related budgetary 

offset.

C784 To record the monthly redemption, investment, and interest with the Bureau of the Fiscal 

Service.

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 

740000 or 740100). The authority has expired.

D103 To record the removal of unfilled customer orders without advance related to a 

corresponding downward adjustment of prior-year obligations.

D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue 

additional liability when the adjustment is not recorded as a prior-period adjustment 

(USSGL account 740000 or 740100). The authority has expired.

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue 

additional liability when the adjustment is not recorded as a prior-period adjustment 

(USSGL account 740000 or 740100). The authority has not expired.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 28 March 2022

D108 To record a downward adjustment to prior-year paid delivered orders and to collect a 

refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 

740000 or 740100).

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the 

related liability when the adjustment is not recorded as a prior-period adjustment (USSGL 

account 740000 or 740100). The authority has not expired.

D112 To record a reclassification of unfunded liability to funded liability in the financing 

account.

D113 To record the reclassification reestimated subsidy expense from unfunded to funded.

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the 

adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 

740100).

D120 To record a downward adjustment to unpaid prior-year undelivered orders.

D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.

D126 To record an upward adjustment to prior-year paid delivered orders.

D128 To record a downward adjustment to prior-year paid delivered orders with no refund 

collected.

D130 To record a downward adjustment to prior-year prepaid/advanced undelivered orders with 

no refund collected.

D134 To record the delivery of goods and services ordered in a prior-year and accrue a liability. 

Expended authority is less than the original obligation and the authority is not expired.

D136 To record the amount of unfunded indefinite contract authority that is withdrawn due to 

recoveries of prior-year obligations.

D137 To record withdrawals of prior-year definite contract authority in Department of 

Transportation accounts.

D138 To record the amount of indefinite borrowing authority that is withdrawn due to recoveries 

of prior-year obligations.

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in 

allocation of budgetary resources between certain trust fund and agency general fund 

Treasury Appropriation Fund Symbol (TAFS).

D141 To record a downward adjustment to prior-year unpaid delivered orders pertaining to 

cancellations of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in 

allocation of budgetary resources between certain trust fund and agency general fund 

Treasury Appropriation Fund Symbol (TAFS).
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 29 March 2022

D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL 

account 422500 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the 

change in allocation of budgetary resources between certain trust fund and agency general 

fund Treasury Appropriation Fund Symbol (TAFS.)

D145 To record in the canceled appropriation the removal of the canceled payable upon receipt 

of a valid bill. The budgetary entry reduces the balance of authority that remained upon 

cancellation.

D146 To record an accrual of downward reestimate for loan subsidies in the program fund.

D147 To adjust the loan guarantee liability and direct loan allowance for downward reestimate of 

subsidy expense in the financing account.

D148 To accrue the transfer-out of a downward reestimate to a General Fund Receipt Account.

D149 To record negative subsidy disbursement in the financing fund.

D150 To adjust program fund for negative subsidy disbursement from the financing fund.

D302 To record appropriations used for a prior period that was a result of a change in accounting 

principle.

D304 To record appropriations used for a prior period that was a result of a correction of an error.

D306 To record a prior-period adjustment that reduces the value of a prior-year asset.

D308 To record a prior-period adjustment that reduces the value of a liability.

D310 To record a prior-period adjustment that increases the value of a prior-year asset.

D312 To record a prior-period adjustment that increases the value of a prior-year liability.

D402 To record an allowance for a reduction in exchange revenue due to noncredit losses such as 

returns, allowances, and price redeterminations from non-federal sources when realization 

is not probable (less likely than not).

D404 To record the estimated allowance for bad debts related to non-credit-reform receivables.

D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in 

a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

D406 To record the write-off of penalties and fines receivable.

D407 To record the write-off of administrative fees receivable.

D408 To record the write-off of accounts receivable.

D410 To record the write-off of taxes receivable.

D412 To record the write-off of loans receivable for loans made before fiscal 1992.

D413 To write-off loans receivable related to Troubled Assets Relief Program.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 30 March 2022

D414 To record the write-off of loans receivable and interest receivable for credit reform loans 

made after fiscal 1991.

D415 To record the write-off of interest receivable related to Troubled Asset Relief Program.

D416 To record the write-off of interest receivable.

D418 To record the write-off of assets other than investments.

D420 To record the accrued estimated uncollectible exchange revenue due to credit losses with 

related costs incurred and collected for others in a General Fund Receipt Account.

D422 To record the reduction of custodial liability by the amount of estimated uncollectible 

exchange revenue with virtually no costs collected for others in a General Fund Receipt 

Account.

D424 To record in a General Fund Receipt Account, the accrued estimated uncollectible 

nonexchange revenue and exchange revenue with virtually no cost reported on the 

Statement of Custodial Activity or on the custodial footnote.

D426 To record an adjustment to loans receivable based on acquired collateral property.

D428 To record an adjustment for actual loss of inventory.

D430 To record an adjustment for actual loss of forfeited property.

D432 To record an adjustment for actual loss of commodities that was disposed but not sold.

D434 To record assets purchased to store environmental waste from past operations at net book 

value of zero.

D436 To record a refund of offsetting collections, other than advances, that were collected in a 

prior-year.

D438 To record a refund of trust or special fund receipts that was received in a current year.

D440 To record a nonexchange gain by an entity that owes a debt that was canceled, written off, 

or has non repayment terms.

D442 To record a nonexchange loss by an entity that is owed a debt that was canceled, written 

off, or has non repayment terms.

D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.

D503 To record valuation increase in Government Sponsored Enterprise Preferred and/or 

Common Stock and/or Beneficial Interest Trust at the end of year.

D504 To record clearing of the prior-year imprest fund from an annual-year Treasury 

Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.

D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow 

amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and 

insurance.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 31 March 2022

D507 To record the classification of amounts from clearing accounts to the appropriate Treasury 

Appropriation Fund Symbol (TAFS).

D508 To record the reclassification of expended balances held back from contractors from 

accounts payable.

D510 To record the transfer of construction-in-progress to capitalized assets or expenses.

D512 To record the realization that contractor-developed software-in-development is in 

production.

D514 To record the reclassification of expenses to asset accounts.

D516 To record the raw materials used to produce goods.

D518 To record the revaluation of foreclosed property.

D520 To record completed inventory items.

D522 To record the reclassification of inventory held for sale that meets management's criteria 

for future sale.

D523 To record the reclassification of damaged, irreparable inventory held for sale.

D524 To record damaged inventory items that need repair.

D526 To record the turn-in of a broken part from operating materials and supplies held for repair.

D528 To record the revaluation of a turned-in broken part from operating materials and supplies 

held for repair based on estimated repair costs.

D530 To record a repaired broken part that has been returned to stock as a serviceable item.

D532 To record prior-period adjustments for transitions to the allowance method for estimated 

repair costs not previously recorded.

D534 To record damaged inventory, using the direct method, items that need repair.

D536 To record prior-year adjustments for transitions to the direct method for estimated repair 

costs not previously recorded.

D538 To record issuance of a new motor vehicle to the customer. The cost of goods sold 

represents the cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the 

previously unrealized holding gains/losses.

D540 To record a gain when inventory is revalued at the end of the period, using the latest 

acquisition method.

D542 To record the classification of operating materials and supplies held for use or future use 

that were damaged and cannot be consumed in operations. This entry also applies to excess 

or obsolete operating materials and supplies when the net realizable value is less than the 

book value.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 32 March 2022

D544 To record the reclassification of operating materials and supplies that meet management's 

criteria for future use.

D545 To record completed Operating Materials and Supplies items that were in development.

D546 To reclassify excess or reserved assets to assets held for use.

D548 To record an unexpected permanent decline in the value of stockpile materials. This entry 

also applies to record stockpile material at net realizable value due to damage.

D550 To record a permanent decline in value of stockpile materials that is unusual, infrequent, 

and material in dollar amount.

D552 To reclassify stockpile materials authorized to be sold.

D554 To record the forfeiture of a seized monetary instrument.

D555 To record a removal of a seized monetary instrument.

D556 To record the conversion to cash for a forfeited monetary instrument.

D558 To record forfeited personal property placed into official use.

D560 To record forfeited personal property placed into official use at the end of the year and not 

depreciated.

D562 To record forfeited personal property authorized to be distributed/donated to another entity.

D564 To record an adjustment to the net realizable value of commodities.

D566 To record inventory that has been lost and deemed immaterial.

D568 To record inventory that has been lost and deemed material.

D569 To record inventory that has been found and deemed material.

D570 To record a gain on change in long-term assumptions related to federal pensions, Other 

Retirement Benefits or Other Post Employment Benefits, including veteran's 

compensation.

D571 To record a loss on change in long-term assumptions related to federal pensions, Other 

Retirement Benefits or Other Post Employment Benefits, including veteran's 

compensation.

D572 To record a loss from the revaluation of foreign currency at the end of an accounting 

period.

D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund 

assets.

D574 To record a gain from the revaluation of foreign currency at the end of an accounting 

period.

D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization 

Fund assets.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 33 March 2022

D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

D579 To record the accumulated unrealized gain or loss on financial stability and foreign 

currency investments on a monthly basis.

D580 To record the interest accruals on loan guarantee liabilities and the present value of loans.

D581 To reclassify a contingent receivable related to a capital transfer receivable in a General 

Fund Receipt Account.

D582 To record the reclassification of a reduction of an expense from unfunded to funded due to 

collection of a refund receivable.

D584 To reclassify the offset from the revenue accrued to the revenue collected for others that is 

reported on the Statement of Custodial Activity or on the custodial footnote.

D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or 

other financing sources collected for others that is not reported on the Statement of 

Custodial Activity or on the custodial footnote.

D586 To reclassify tax revenue from accrued to collected.

D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special 

receipt account upon forfeiture.

D589 To record the market value adjustment between the amortized cost and the current market 

value of investments. In accordance with Federal Accounting Standards Advisory Board 

(FASAB) SFFAS No. 5, "Accounting for Liabilities of the Federal Government," 

paragraph 50, do not use this transaction for market adjustments for fixed value securities.

D591 To record the monetization of SDR certificates.

D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund 

investments.

D594 To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

D595 To record allocations on Special Drawing Rights.

D600 To record the reclassification of Exchange Stabilization Fund investment.

D601 To record reclassification of Exchange Stabilization Fund foreign currency rate adjustment.

D602 To record an IMF Quota increase due to a new agreement for Special Drawing Rights.

D603 To record the reclassification of rate adjustment for fixed rate investment with the Bank of 

International Settlement.

D604 To record the realized gains from the revaluation to US dollar for Special Drawing Rights 

Holdings.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 34 March 2022

D606 To record the realized loss from the revaluation to US dollar for Special Drawing Rights 

Holdings.

D608 To record the realized loss from the revaluation to US dollars for Special Drawing Right 

allocations.

D610 To record the realized gain from the revaluation to US dollars for Special Drawing Right 

allocations.

D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.

D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.

D616 To record the true-up of Special Drawing Rights interest accrual and charges for the 

quarter.

D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on a non-monetary transaction, where excess obligations of a prior-year are

adjusted downward due to the rate variance at the time of disbursement.

D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. 

Government that is withdrawn due to recoveries of prior-year obligations. Also use to 

return any unused resources provided to cover upward adjustments.

D624 To record total resources, including unobligated balances of definite contract authority in 

non-revolving trust funds, contract authority, mandatory appropriations, and offsetting 

collections, temporarily unavailable pursuant to obligation limitations on all budgetary 

resources pursuant to laws specific to the Department of Transportation.

D626 To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on a non-monetary transaction, where excess obligations of a prior-year are 

adjusted upward due to the rate variance at the time of disbursement.

E102 To record the accrued payroll at the end of the accounting period for unpaid estimated costs 

incurred. This includes funded expenses such as payroll and grantee expenses.

E104 To record the accrued benefit at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the employer agency.

E106 To record the accrued benefits at the end of the accounting period for unpaid estimated 

costs incurred. This entry is recorded by the benefit administering agency.

E108 To record the accrued liabilities other than payroll and benefits at the end of the accounting 

period for unpaid estimated costs incurred.

E109 To record the actual repair costs to inventory, using the allowance method, that were lower 

than previously estimated.

E110 To record an adjustment for under-applied overhead deemed immaterial.

E112 To record an adjustment for over-applied overhead deemed immaterial.

E113 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 35 March 2022

E114 To record adjustments for under-applied overhead, and to prorate the difference between 

the actual and applied (if material.)

E115 To record the amortization of the discount on non-federal securities in a nonfiduciary 

deposit fund.

E116 To record adjustments for over-applied overhead, and to prorate the difference between the 

actual and applied (if material.)

E117 To record the amortization of the discount on federal securities that does not affect 

budgetary resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for 

federal securities held by nonfiduciary deposit funds

E118 To record amortization of subsidy for loans.

E119 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by 

the Bureau of the Fiscal Service in nonfiduciary deposit fund.

E120 To record depreciation, amortization, and depletion expense on assets other than 

investments.

E121 To record the amortization of the discount on securities, accounted for under the Credit 

Reform Act, that does not affect budgetary resources.

E122 To record accrued and compounded interest on the liability of loan guarantees.

E124 To record in the issuing entity, the amortization of discount on securities held by a 

nonfiduciary deposit fund.

E126 To record in the issuing entity, the amortization of premium on securities held by a 

nonfiduciary deposit fund.

E204 To record the reduction of partially canceled authority for the amount of an outstanding 

payable for a valid bill related to a canceled appropriation.

E205 To record the amortization of the discount on federal securities or interest receivable in a 

nonfiduciary deposit fund.

E402 To record the imputed costs and related imputed financing sources.

E404 To record the application of overhead expenses to work-in-process.

E406 To record inventory used for operations.

E408 To record cost of goods sold.

E410 To record the estimated repair costs for an item using the allowance method.

E412 To record actual repair costs using the direct method.

E414 To capitalize previously expensed repair costs up to the serviceable value of the inventory 

item using the direct method.

E416 To record stockpile materials issued for use under the consumption method.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 36 March 2022

E418 To record in the valuation allowance account the estimated amount of liens and/or 

payments to third-party claimants against forfeited property.

E502 To record the loss on disposition of assets resulting from the transfer of ownership of 

general property, plant, and equipment (land, buildings, equipment, and other) to nonfederal entities.

E504 To record distributed personal property.

E506 To record a commodity transferred to another federal agency.

E508 To record the transfer-out of nonbudgetary or non-federal accounts receivable to other 

federal entities without reimbursement.

E509 To record the transfer-out of nonbudgetary fund balances to other federal entities without 

reimbursements.

E510 To record the transfer-out of inventory items and general property, plant, and equipment to 

other federal entities without reimbursement.

E512 To record the transfer-out of investments to other federal entities without reimbursement.

E514 To record the transfer-out of accounts payable to other federal entities without 

reimbursement.

E516 To record a capital transfer receivable in a General Fund Receipt Account.

E602 To record inventory or operating materials and supplies acquired through exchange of 

nonmonetary assets.

E604 To record the transfer-in of nonbudgetary or non-federal accounts receivable from others 

without reimbursement.

E606 To record the transfer-in of inventory items and general property, plant, and equipment 

from others without reimbursement.

E608 To record the transfer-in of investments from others without reimbursement.

E610 To record the transfer-in of accounts payable from others without reimbursement.

F104 To record adjustments for anticipated non-expenditure transfers not realized.

F106 To record the reductions of resources to match obligations in permanent indefinite funds.

F107 To record an increase of resources to match obligations in permanent indefinite funds.

F108 To record a decrease against the indefinite current year appropriation derived from the 

General Fund of the U.S. Government when a warrant is received. The authority has not 

expired.

F109 To record the removal of unfilled customer orders without advance in excess of 

obligations.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 37 March 2022

F110 To record the removal of unfilled customer orders with advance and to return advance in 

excess of obligations.

F111 To record in the ordering fund the reduction to undelivered orders so that the balance 

equals obligations in the performing fund for the related unfilled customer orders.

F112 To record adjustments for anticipated resources not realized.

F113 To record the reduction of unobligated balances for indefinite contract or indefinite 

borrowing authority at year-end.

F114 To record adjustments for anticipated reductions not realized.

F116 To record adjustments for resources realized in excess of those anticipated.

F118 To record adjustments for reductions to resources in excess of those anticipated.

F119 To record the amount of appropriation (derived from the General Fund of the U.S. 

Government) or offsetting collections previously sequestered in the unexpired phase but 

unavailable for obligation in the subsequent fiscal year that must be made available for 

cancellation.

F120 To record the cancellation of expired authority and withdraw funds.

F121 To record the amount of unobligated appropriated receipts in a trust or special fund 

expenditure account that is canceled and returned to the originating invested trust of special 

fund from which the amount was originally derived. The amounts are to be returned via SF 

1151: Non expenditure Transfer Authorization.

F122 To record the cancellation of authority not previously expired and to withdraw funds.

F123 To record the amount of unobligated appropriated receipts in a trust or special fund 

expenditure account represented as a receivable from or payable in an invested trust of 

special fund that is canceled. There is no movement of fund balance.

F124 To record the closing of General Fund Receipt Accounts associated with fund balance at 

year-end.

F125 To record the closing of General Fund Receipt Accounts associated with USSGL account 

750000 at year-end.

F126 To record an adjustment to authority temporarily unavailable for Treasury Appropriation 

Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the 

President's Budget and do not report authority precluded from obligation on the Program 

and Financing Schedule P.

F127 To record a decrease against the indefinite prior year appropriation derived from General 

Fund of the U.S. Government when a warrant is received.

F128 To record the cancellation of a valid obligation and account payable in the "canceling 

appropriation."
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 38 March 2022

F129 To record an adjustment to anticipated authority temporarily unavailable for Treasury 

Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable 

Collections) in the President's Budget and do not report authority precluded from 

obligation on the Program and Financing Schedule P.

F130 To reinstate the valid account payable in the canceled appropriation for financial statement 

presentation.

F132 To record the reduction of receipt and appropriation balances previously precluded from 

obligation by the amount that was needed in the current-year to cover obligations. Record 

this entry as preclosing when the total amount of current-year receipts is greater than the 

amount needed to cover current-year obligations.

F134 To record the reduction of offsetting collections balances previously precluded from 

obligation by the amount that was needed in the current-year to cover obligations. Record 

this entry as preclosing when the total amount of current-year collections is greater than the 

amount needed to cover current-year obligations.

F144 To record the cancellation of a receivable for reimbursable activity.

F146 To record the cancellation of expired balances in the expenditure account and return 

amounts to the associated unavailable receipt account. A Treasury warrant is required.

F147 To reclassify the portion of unobligated available balances to unobligated unavailable in a 

no-year Treasury account where the amount is no longer available for obligation since the 

purposes for which the appropriation was enacted has been carried out.

F148 To record the reduction of an appropriation with offsetting collections. This transaction is 

accomplished with a negative appropriation warrant request submitted to Treasury.

F301 To reclassify the balance of partially canceled authority to memorandum accounts.

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn 

funds.

F304 To record the closing of fiscal-year contract authority.

F305 To record the closing of appropriations to liquidate contract authority - transferred.

F306 To record the closing of fiscal-year borrowing authority.

F308 To record the closing of unobligated balances in programs subject to apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

F310 To record the closing of unobligated balances in programs exempt from apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

F312 To record the closing of unobligated balances to expiring authority.

F314 To record the closing of paid delivered orders to total actual resources.

F316 To record the closing of authority other than offsetting collections made available from 

balances previously precluded from obligation to authority temporarily precluded from 

obligation.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 39 March 2022

F317 To record closing of unobligated balances of appropriations derived from special or trust 

fund receipts as temporarily precluded from obligation.

F318 To record the closing of authority from offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

F319 To record closing of anticipated unobligated balances of appropriations derived from 

special or trust fund receipts as temporarily precluded from obligation.

F320 To record the closing of upward adjustments to delivered orders - obligations, paid.

F322 To record the closing of downward adjustments to delivered orders - obligations, paid.

F324 To record the closing of upward adjustments and transfers to delivered orders - obligations, 

unpaid.

F325 To record the closing of downward adjustments and transfers to delivered orders -

obligations, unpaid.

F326 To record the closing of upward adjustments and transfers to undelivered orders -

obligations prepaid and advanced.

F328 To record the closing of downward adjustments and transfers to undelivered orders -

obligations prepaid and advanced.

F330 To record the closing of upward adjustments and transfers to undelivered orders -

obligations, unpaid.

F332 To record the closing of downward adjustments and transfers to undelivered orders -

obligations, unpaid.

F334 To record the closing of adjustments for changes in prior-year allocations of budgetary 

resources to the appropriate status account.

F336 To record the closing of revenue, expense, and other financing source accounts to 

cumulative results of operations.

F338 To record the closing of gains and miscellaneous items into cumulative results of 

operations.

F340 To record the closing of losses and miscellaneous items into cumulative results of 

operations.

F342 To record closing of fiscal-year activity to unexpended appropriations.

F344 To record the closing of used authority of guaranteed loan level upon completion of 

guaranteed loan programs.

F346 To record the closing of apportioned authority of guaranteed loan level into unused 

authority.

F348 To record the closing of guaranteed loans new disbursements by lenders into the 

cumulative disbursements.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 40 March 2022

F350 To record the closing of guaranteed loans new collections by lenders into the cumulative 

disbursements.

F352 To record the closing of all unused guaranteed loan authority no longer available for use.

F354 To record the reduction of receipt and appropriation balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as post-closing when the total amount of current-year receipts is not enough to 

cover current-year obligations.

F356 To record the reduction of offsetting collections balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as post-closing when the total amount of current-year collections is not enough to 

cover current-year obligations.

F358 To record the closing of special and trust fund refunds and recoveries temporarily 

unavailable into receipts and appropriations temporarily precluded from obligation.

F359 To record the closing of special and trust fund refunds and recoveries temporarily 

unavailable into receipts unavailable for obligation upon collection.

F360 To reclassify a temporary reduction/cancellation at year-end.

F362 To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund 

Symbol (TAFS), designated by Treasury as available for investment where the parent is 

invested.

F364 To reclassify a reduction recorded in an invested parent special or trust Treasury 

Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment.

F366 To reclassify a reduction recorded in an agency special or trust expenditure Treasury 

Appropriation Fund Symbol (TAFS), where the corresponding TAFS is invested.

F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund 

Symbol (TAFS).

F369 To reclassify cancellations of appropriated amounts receivable from invested trust or 

special funds into the appropriate USSGL account.

F370 To record the closing of memorandum accounts for purchases.

F372 To record the closing of transferred expired authority to appropriation trust fund 

expenditure transfers-receivable.

F374 To record the closing of USSGL account 408100 back to the original budgetary resource 

receivable.

F376 To record the closing of USSGL account 408200 back to the original budgetary resource 

receivable.

F378 To record the closing of USSGL account 408300 back to the original budgetary resource 

receivable.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 41 March 2022

F380 To record the closing of USSGL account 423000 back to the original budgetary resource 

receivable.

F382 To record the closing of USSGL account 423100 back to the original budgetary resource 

receivable.

F384 To record the closing of USSGL account 423200 back to the original budgetary resource 

receivable.

F386 To record the closing of USSGL account 423300 back to the original budgetary resource 

receivable.

F388 To record the closing of USSGL account 423400 back to the original budgetary resource 

receivable.

F390 To record the closing of canceled authority for partial cancellations.

F391 To close temporary sequester returned for cancellation.

F392 To record the closing of appropriations to liquidate contract authority - allocation account 

in the allocation Treasury Appropriation Fund Symbol.

F393 To record the closing of appropriations to liquidate contract authority - allocation account 

in the parent Treasury Appropriation Fund Symbol.

F396 To close Obligation Limitation - Temporary - Prior-Year and Current-Year Budget 

Authority.

G102 To record guaranteed loan level submitted on the SF 132: Apportionment and 

Reapportionment Schedule, for the Office of Management and Budget approval.

G104 To record initial receipt of the guaranteed loan level as shown on an approved 

apportionment schedule, SF 132: Apportionment and Reapportionment Schedule.

G106 To record the binding contracts entered into by private lenders.

G108 To record the disbursement of a loan.

G110 To record principal reduction due to repayment, default, or adjustment.

G120 To record activity for current-year purchases of property, plant, and equipment.

G122 To record activity for current-year purchases of inventory and related property.

G124 To record activity for current-year purchases of other assets not recorded as Property, Plant 

and Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TCG122.)

H100 To record equity contributions to increase fiduciary net assets.

H200 To record equity withdrawals or distributions of fiduciary net assets.

H300 To record the closing of fiduciary outflows and miscellaneous items into fiduciary net 

assets.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 42 March 2022

H301 To record the closing of fiduciary inflows and miscellaneous items into fiduciary net 

assets.

H310 To close equity contributions to fiduciary net assets.

H312 To close equity withdrawals or disbursements to fiduciary net assets.

H400 To record warrant for Quota increase in the International Monetary Fund assets.

H402 To record the present value payment in the International Monetary Fund.

H406 To record a Maintenance of Value Adjustment (increase), International Monetary Fund.

H410 To record an increase of the Letter of Credit for the International Monetary Fund.

H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.

H420 To record the transfer-out of unobligated unexpired authority for the International 

Monetary Fund.

H422 To record the transfer-in of unobligated unexpired authority for the International Monetary 

Fund.

H424 To record a decrease for the maintenance of value adjustment and transfer the excess.

H426 To record the transfer-in of the excess funds due to the maintenance of value decrease 

adjustment.

H428 To record the return to the excess funds due to the maintenance of value decrease 

adjustment as a partial cancellation.

H430 To record payment vouchers.

H432 To record a decrease to the Reserve Position.

H434 To record a decrease in Currency.

H436 To record a decrease in the Quota due to CVA.

H438 To record a gain in the Quota.

H440 To record a loss in the Quota.

H442 To record the issuance of a new loan to International Monetary Fund.

H444 To record the repayment on the loan.

H446 To record in the FX rate change for loans (decrease in allowance/gain.)

H448 To record warrant for FX rate change.

H449 To record in the FX rate change for loans (increase in allowance/loss.)

H450 To record the Letter of Credit for Maintenance of Value due to International Monetary 

Fund.
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-10 III AL - 43 March 2022

H480 To record the consolidation of actual net-funded resources and reductions for withdrawn 

funds.