Part 2, Section II: Accounts and Definitions

The account descriptions provide basic information about each USSGL account, including:

 Account Title

 Account Number

 Normal Balance of the Account (Debit or Credit)

 Account Definition

Page 1 of 1
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 1 December 2018

Account Title: Fund Balance With Treasury

Account Number: 101000

Normal Balance: Debit

Definition: The aggregate amount of funds on deposit with the U.S. Department of the 

Treasury, excluding seized cash deposited. Fund Balance With Treasury 

(FBWT) is increased by (1) receiving appropriations, reappropriations, 

continuing resolutions, appropriation restorations, and allocations; and (2) 

receiving transfers and reimbursements from other Federal agencies. It also 

is increased by amounts borrowed from the Bureau of the Fiscal Service, the 

Federal Financing Bank, or other Federal entities, and amounts collected and 

credited to appropriation or fund accounts. FBWT is reduced by (1) 

disbursements made to pay liabilities or to purchase assets, goods, and 

services; (2) investments in U.S. securities (securities issued by Fiscal 

Service or other Federal agencies); (3) cancellation of expired 

appropriations; (4) transfers and reimbursements to other Federal entities or 

non-Federal entities or to the General Fund of the U.S. Government; and (5) 

sequestration or rescission of appropriations. (See USSGL account 153200, 

"Seized Cash Deposited.") This account does not close at yearend.

Account Title: Fund Balance With Treasury While Awaiting a Warrant

Account Number: 109000

Normal Balance: Debit

Definition: The amount equal to the funding provided under a continuing resolution and 

apportioned in accordance with Office of Management and Budget's 

automatic apportionment bulletin. Pursuant to a continuing resolution or 

enacted annual appropriation act, the account may be used while awaiting a 

warrant to be issued for an appropriation by the U.S. Department of the 

Treasury's Bureau of the Fiscal Service. The balance in this account will 

adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal 

Service issues a warrant and must adjust to zero by yearend. This account 

does not close at yearend.

Account Title: General Fund of the U.S. Government's Operating Cash

Account Number: 110100

Normal Balance: Debit

Definition: The amount of cash available for the U.S. Treasury to meet its daily 

operations. This account includes balances from tax collections, other 

revenue, Federal debt receipts, and other various receipts net of cash 

outflows for budget outlays and other payments. This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 2 December 2018

Account Title: Restricted Operating Cash

Account Number: 110300

Normal Balance: Debit

Definition: The amount of cash that is restricted due to the imposition on cash deposits 

by law, regulation, or agreement. Restricted cash mainly consists of the 

Supplementary Financial Program cash account. This account is for the

General Fund of the U.S. Government use only.

Account Title: Checks Outstanding

Account Number: 110900

Normal Balance: Credit

Definition: The amount of checks issued by U.S. Disbursing Officers (for example 

includes Treasury Disbursing Officers and Non-Treasury Disbursing 

Officers) that have not been matched against a payment record in the 

Treasury Check Information System. This account is for the General Fund of 

the U.S. Government use only. This account does not close at yearend.

Account Title: Undeposited Collections

Account Number: 111000

Normal Balance: Debit

Definition: The amount of collections on hand, not yet deposited within the same 

accounting period. This account does not close at yearend.

Account Title: Imprest Funds

Account Number: 112000

Normal Balance: Debit

Definition: The amount of cash authorized to be held by agency cashiers at personal 

risk. This account does not close at yearend.

Account Title: U.S. Debit Card Funds

Account Number: 112500

Normal Balance: Debit

Definition: The amount of cash authorized to be placed on U.S. Federal Government 

debit cards by Federal agencies and held at personal risk by a Federal agency 

representative. This account does not close at yearend.

Account Title: Funds Held Outside of Treasury - Budgetary

Account Number: 113000

Normal Balance: Debit

Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in 

non-Treasury General Accounts (non-TGAs) that the Office of Management 

and Budget has determined will be included in the Budget of the United 

States Government: Appendix. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 3 December 2018

Account Title: Funds Held Outside of Treasury - Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in 

non-Treasury General Accounts (non-TGAs) that the Office of Management 

and Budget has determined will not be included in the Budget of the United 

States Government. This account does not close at year end.

Account Title: Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account

Account Number: 114500

Normal Balance: Debit

Definition: The amount of U.S. dollars held by U.S. Disbursing Officers outside of the 

Treasury's General Account. This account is for the General Fund of the 

U.S. Government use only. This account does not close at yearend.

Account Title: Other Cash

Account Number: 119000

Normal Balance: Debit

Definition: The amount of cash holdings not otherwise classified above. This account 

does not close at yearend.

Account Title: Other Cash - International Monetary Fund

Account Number: 119090

Normal Balance: Debit

Definition: The amount of cash holdings in FRBNY Number 1 and Number 2 accounts. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at yearend.

Account Title: International Monetary Fund - Letter of Credit

Account Number: 119305

Normal Balance: Credit

Definition: This account is used to record the Letter of Credit for the International 

Monetary Fund. This USSGL can only be used by the Department of the 

Treasury. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 4 December 2018

Account Title: International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Account Number: 119306

Normal Balance: Debit

Definition: This account is used to record the receivable and payable associated with 

currency valuation adjustments as the International Monetary Fund is in 

SDRs. Although the normal balance for this account is debit, it is acceptable 

for this account to have a credit balance. This USSGL can only be used by 

the Department of the Treasury. This account does not close at yearend.

Account Title: International Monetary Fund - Dollar Deposits With the IMF

Account Number: 119307

Normal Balance: Credit

Definition: This account is used to record the dollar deposits with IMF. This USSGL 

can only be used by the Department of the Treasury. This account does not 

close at yearend.

Account Title: International Monetary Fund - Currency Holdings

Account Number: 119309

Normal Balance: Debit

Definition: This account is used to record currency holdings for the International 

Monetary Fund. This USSGL can only be used by the Department of the 

Treasury. This account does not close at yearend.

Account Title: International Monetary Fund - Reserve Position

Account Number: 119333

Normal Balance: Debit

Definition: This account is used to record the reserve position for the International 

Monetary Fund. This USSGL can only be used by the Department of the 

Treasury. This account does not close at yearend.

Account Title: Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Account Number: 119400

Normal Balance: Debit

Definition: Special Drawing Rights held in the Exchange Stabilization Fund. This 

account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 5 December 2018

Account Title: Other Monetary Assets

Account Number: 119500

Normal Balance: Debit

Definition: The balance of monetary assets for which a specific USSGL account has not 

been established. This includes gold (valued at market). It excludes 

monetary assets seized, (see USSGL account 153100, "Seized Monetary 

Instruments"), special drawing rights, U.S. reserves in the International 

Monetary Fund, and all Exchange Stabilization Fund activity. This account 

does not close at yearend.

Account Title: Foreign Currency

Account Number: 120000

Normal Balance: Debit

Definition: The amount of U.S. dollar equivalent of foreign government currency. This 

account does not close at yearend.

Account Title: Foreign Currency Denominated Equivalent Assets

Account Number: 120500

Normal Balance: Debit

Definition: The amount of the U.S. dollar equivalent of foreign currency denominated 

assets that are short-term, highly liquid investments and are: (1) readily 

convertible into known amounts of foreign currency, and (2) close to 

maturity (an investment purchased within 3 months of its maturity date) such 

that a change in interest rate presents an insignificant risk to the value of the 

investment. This account does not close at yearend. This USSGL account is 

to be used only by the Department of the Treasury.

Account Title: Uninvested Foreign Currency

Account Number: 120900

Normal Balance: Debit

Definition: The amount of the U.S. dollar equivalent of the foreign currency portfolio 

not invested into a security. This account does not close at yearend. This 

USSGL account is to be used only by the Department of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 6 December 2018

Account Title: Central Accounting/Agency Reconciliation Account

Account Number: 125000

Normal Balance: Debit

Definition: The net amount of unreconciled deposit and disbursement differences. The 

Statement of Differences (reconciliations for deposits) compares monthly 

totals of agency deposits presented or mailed to the bank with total deposits 

submitted through the banking system via SF 215: Deposit Ticket/SF 5515: 

Debit Voucher (Collection Information Repository). The Statement of 

Differences (reconciliations for disbursements) compares monthly totals of 

Regional Finance Centers (RFCs) and/or transactions through Intragovernmental Payment and Collection (IPAC) with agency-reported 

payments and collections. This account is for the General Fund of the U.S. 

Government use only. This account does not close at yearend.

Account Title: Accounts Receivable

Account Number: 131000

Normal Balance: Debit

Definition: The amount due from others when the right to receive funds accrues. This 

may result from the performance of services, the delivery of goods, or courtordered assessment. This account does not close at yearend.

Account Title: Allowance for Loss on Accounts Receivable

Account Number: 131900

Normal Balance: Credit

Definition: The estimated amount of uncollectible accounts receivable. Increase the 

account by the amount estimated to be uncollectible each accounting period. 

Decrease the account by the actual amount subsequently written off. The 

amount should consider outstanding advances. This account does not close at 

yearend.

Account Title: Funded Employment Benefit Contributions Receivable

Account Number: 132000

Normal Balance: Debit

Definition: The amount recorded by administering Federal agencies for funded 

contributions due from Federal employers and/or covered employees for 

employment related benefits such as retirement, health insurance, life 

insurance, Federal Employees' Compensation Act, and unemployment 

compensation. This amount excludes Social Security taxes. When the 

Federal paying agency records the actual budgetary obligation, the 

associated FECA liability and receivable are considered funded. This 

account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 7 December 2018

Account Title: Unfunded FECA Benefit Contributions Receivable

Account Number: 132100

Normal Balance: Debit

Definition: The amount recorded by the Department of Labor for unfunded FECA 

contributions due from employers. Until the paying agency records the 

actual budgetary obligation, the associated FECA liability and receivable are 

considered unfunded. This account does not close at yearend.

Account Title: Taxes Receivable

Account Number: 132500

Normal Balance: Debit

Definition: The amount of identifiable, measurable, and legally enforceable taxes due 

from Federal entities and non-Federal entities. This includes claims to cash 

or other assets through established assessment processes as defined by 

FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing 

Sources." This account does not close at yearend.

Account Title: Allowance for Loss on Taxes Receivable

Account Number: 132900

Normal Balance: Credit

Definition: The estimated amount of uncollectible taxes receivable. This account does 

not close at yearend.

Account Title: Receivable for Transfers of Currently Invested Balances

Account Number: 133000

Normal Balance: Debit

Definition: The amount representing transfers receivable from balances that are 

currently invested. To accommodate cash management practices, funds will 

remain invested until needed for disbursement. At such time, the receiving 

Federal entity will request a transfer of funds. The investing Federal entity 

will disinvest and transfer necessary funds via an SF 1151: Nonexpenditure 

Transfer Authorization. The budget authority from the transfer is realized, 

and obligations may be incurred before the actual transfer of funds. This 

account does not close at yearend.

Account Title: Expenditure Transfers Receivable

Account Number: 133500

Normal Balance: Debit

Definition: The amount of financing sources receivable from a trust fund or a Federal 

fund (as defined by the Office of Management and Budget) resulting from a 

nonexchange transaction. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 8 December 2018

Account Title: Interest Receivable - Not Otherwise Classified

Account Number: 134000

Normal Balance: Debit

Definition: The amount of accrued interest receivable not otherwise identified. This 

account does not close at yearend.

Account Title: Interest Receivable - Loans

Account Number: 134100

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on loans. This account 

does not close at yearend.

Account Title: Interest Receivable - Investments

Account Number: 134200

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on investment securities. 

This account does not close at yearend.

Account Title: Interest Receivable - Taxes

Account Number: 134300

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on taxes. This account 

does not close at yearend.

Account Title: Interest Receivable on Special Drawing Rights (SDR)

Account Number: 134400

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on special drawing rights. 

This account does not close at yearend. This USSGL account is to be used 

only by the Department of the Treasury.

Account Title: Allowance for Loss on Interest Receivable - Loans

Account Number: 134500

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable on 

loans. This account excludes the allowances on loans subject to credit 

reform, which are recorded in USSGL account 139900, "Allowance for 

Subsidy." This account does not close at yearend.

Account Title: Allowance for Loss on Interest Receivable - Investments

Account Number: 134600

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable on 

investment securities. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 9 December 2018

Account Title: Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Account Number: 134700

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable from 

credit programs before fiscal 1992 and other interest receivable for all years 

not otherwise identified. This account excludes the allowances for loans 

subject to credit reform, which are recorded in USSGL account 139900, 

"Allowance for Subsidy." This account does not close at yearend.

Account Title: Allowance for Loss on Interest Receivable - Taxes

Account Number: 134800

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable on 

taxes. This account does not close at yearend.

Account Title: Loans Receivable

Account Number: 135000

Normal Balance: Debit

Definition: The amount loaned to another Federal account or fund, individuals, private 

sector organizations, State and local governments, or foreign governments. 

This account does not close at yearend.

Account Title: Loans Receivable - International Monetary Fund

Account Number: 135090

Normal Balance: Debit

Definition: The amount loaned to the International Monetary Fund under the New 

Arrangements to Borrow (NAB). This USSGL account can only be used by 

the Department of the Treasury. This account does not close at yearend.

Account Title: Capitalized Loan Interest Receivable - Non-Credit Reform

Account Number: 135100

Normal Balance: Debit

Definition: The amount of accrued interest due on a non-credit reform loan that has been 

capitalized. Capitalized interest, like loan principal, is subject to interest 

charges until such time as the debt is paid or otherwise settled. Also used to 

record the related receivable resulting from the accretion of the original issue 

discount for Black Lung Disability Trust Fund Obligations. This account 

does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 10 December 2018

Account Title: Allowance for Loss on Loans Receivable

Account Number: 135900

Normal Balance: Credit

Definition: The estimated amounts of uncollectible loans receivable. Increase the 

account by the amount estimated to be uncollectible each accounting period. 

Decrease the account by the actual amount subsequently written off. This 

account does not close at yearend.

Account Title: Allowance for Loss on Loans Receivable - International Monetary 

Fund

Account Number: 135990

Normal Balance: Credit

Definition: The estimated amounts of FX rate changes for loans to the International 

Monetary Fund under the New Arrangements to Borrow (NAB). Although 

the normal balance for this account is credit, it is acceptable for this account 

to have a debit balance. This USSGL account can only be used by the 

Department of the Treasury. This account does not close at yearend.

Account Title: Penalties and Fines Receivable - Not Otherwise Classified

Account Number: 136000

Normal Balance: Debit

Definition: The amount of penalties and fines on receivables that is not otherwise 

identified. This account does not close at yearend.

Account Title: Penalties and Fines Receivable - Loans

Account Number: 136100

Normal Balance: Debit

Definition: The amount of penalties and fines on loans receivable. This account does not 

close at yearend.

Account Title: Penalties and Fines Receivable - Taxes

Account Number: 136300

Normal Balance: Debit

Definition: The amount of penalties and fines on taxes receivable. This account does not 

close at yearend.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Loans

Account Number: 136500

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible penalties and fines 

receivable on loans. This account excludes the allowances on loans subject 

to credit reform, which are recorded in USSGL account 139900, "Allowance 

for Subsidy." This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 11 December 2018

Account Title: Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Account Number: 136700

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible penalties and fines 

receivable that are not otherwise identified. This account excludes 

allowances for loans subject to credit reform. This account does not close at 

yearend.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Taxes

Account Number: 136800

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible penalties and fines 

receivable associated with taxes. This account does not close at yearend.

Account Title: Administrative Fees Receivable - Not Otherwise Classified

Account Number: 137000

Normal Balance: Debit

Definition: The amount of administrative fees receivable that is not otherwise identified. 

This account does not close at yearend.

Account Title: Administrative Fees Receivable - Loans

Account Number: 137100

Normal Balance: Debit

Definition: The amount of administrative fees on loans receivable. This account does 

not close at yearend.

Account Title: Administrative Fees Receivable - Taxes

Account Number: 137300

Normal Balance: Debit

Definition: The amount of administrative fees on taxes receivable. This account does not 

close at yearend.

Account Title: Allowance for Loss on Administrative Fees Receivable - Loans

Account Number: 137500

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible administrative fees 

receivable associated with loans. This account excludes the allowance for 

loans subject to credit reform, which is recorded in USSGL account 139900, 

"Allowance for Subsidy." This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 12 December 2018

Account Title: Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Account Number: 137700

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible administrative fees 

receivable that is not otherwise identified. This account does not close at 

yearend.

Account Title: Allowance for Loss on Administrative Fees Receivable - Taxes

Account Number: 137800

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible administrative fees 

receivable associated with taxes. This account does not close at yearend.

Account Title: Loans Receivable - Troubled Assets Relief Program

Account Number: 138000

Normal Balance: Debit

Definition: The amount of loans issued by the Troubled Assets Relief Program 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account does not close at yearend.

Account Title: Interest Receivable - Loans - Troubled Assets Relief Program

Account Number: 138100

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on loans issued by the 

Troubled Assets Relief Program accounted for under the provisions of the 

Federal Credit Reform Act of 1990. This account does not close at yearend.

Account Title: Interest Receivable - Foreign Currency Denominated Assets

Account Number: 138400

Normal Balance: Debit

Definition: The amount of the U.S. dollar equivalent of accrued interest charges 

receivable on foreign currency denominated assets. This account does not 

close at yearend. This USSGL account is to be used only by the Department 

of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 13 December 2018

Account Title: Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Account Number: 138500

Normal Balance: Credit

Definition: The amount of loss estimated as a result of the uncollectible interest 

receivable on loans related to the Troubled Assets Relief Program (TARP) 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account excludes all other allowances on these TARP loans, 

which are recorded in USSGL account 138900, "Allowance for Subsidy -

Loans - Troubled Assets Relief Program." This account does not close at 

yearend.

Account Title: Allowance for Subsidy - Loans - Troubled Assets Relief Program

Account Number: 138900

Normal Balance: Credit

Definition: The amount of unamortized subsidy for loans related to the Troubled Assets 

Relief Program accounted for under the provisions of the Federal Credit 

Reform Act of 1990. Although the normal balance for this account is credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close at yearend.

Account Title: Appropriated Dedicated Collections Receivable

Account Number: 139000

Normal Balance: Debit

Definition: The amount due from unavailable receipt account for funding provided 

under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a 

continuing resolution or enacted annual appropriation act, the account may 

be used while awaiting a warrant to be issued for an appropriation derived 

from an unavailable special or trust non-revolving receipt account by the U. 

S. Department of the Treasury's Bureau of the Fiscal Service. This account 

may also be used while waiting a warrant for reductions from the 

expenditure TAS to the unavailable receipt account. The balance in this 

account will adjust to zero when the U.S. Department of the Treasury's 

Bureau of Fiscal Service issues a warrant and must adjust to zero by 

yearend. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 14 December 2018

Account Title: Allowance for Subsidy

Account Number: 139900

Normal Balance: Credit

Definition: The amount of unamortized credit reform subsidy for direct loans and for 

defaulted guaranteed loans assumed for collection by the U.S. Federal 

Government. It appears in the financing fund of the direct loan or loan 

guarantee program involved and is subtracted from loans receivable (USSGL 

account 135000, "Loans Receivable") on the statement of financial position. 

Record all transactions that affect the subsidy in this account. The first 

transaction normally would be the transfer of subsidy monies from the 

program fund to the financing fund. Additional transactions record upward

and downward adjustments to the account. Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to 

have a debit balance. This account does not close at yearend.

Account Title: Advances and Prepayments

Account Number: 141000

Normal Balance: Debit

Definition: The amount of payments made in contemplation of the future performance 

of services, receipt of goods, incurrence of expenditures, or receipt of other 

assets. Advances are expenditures that are often not recurrent in nature. 

Prepayments are expenditures that are generally recurrent in nature. 

Prepayments are made to cover certain periodic expenses before those 

expenses are incurred. Common examples of advances are travel advances 

and advances to contractors. Common examples of prepayments are amounts 

prepaid for rent and insurance. This account does not close at yearend.

Account Title: Operating Materials and Supplies Held for Use

Account Number: 151100

Normal Balance: Debit

Definition: The cost or value of tangible personal property, such as operating materials 

and supplies, that will be consumed in normal operations. This account does 

not close at yearend.

Account Title: Operating Materials and Supplies Held in Reserve for Future Use

Account Number: 151200

Normal Balance: Debit

Definition: The cost or value of tangible personal property, such as operating materials 

and supplies, held in reserve because it is not readily available or because it 

will be needed. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 15 December 2018

Account Title: Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Account Number: 151300

Normal Balance: Debit

Definition: The value of tangible personal property, such as operating materials and 

supplies, that exceeds the amount expected to be used; is no longer needed 

because of changes in technology, laws, customs, or operations; or is 

damaged physically and cannot be consumed in operations. This account 

does not close at yearend.

Account Title: Operating Materials and Supplies Held for Repair

Account Number: 151400

Normal Balance: Debit

Definition: The cost or value of damaged personal property held as operating materials 

and supplies that is more economical to repair than to dispose of. Federal 

agencies with immaterial amounts of operating materials and supplies held 

for repair may report these amounts in USSGL account 151100, "Operating 

Materials and Supplies Held for Use." This account does not close at 

yearend.

Account Title: Operating Materials and Supplies in Development

Account Number: 151600

Normal Balance: Debit

Definition: The cost incurred or value of tangible personal property, such as operating 

materials and supplies in development that will be consumed in normal 

operations upon completion of development. Upon completion, these costs 

will be transferred to USSGL account 151100, "Operating Materials and 

Supplies Held for Use," or USSGL account 151200, "Operating Materials 

and Supplies Held in Reserve for Future Use." Only the Department of 

Defense may use this account. This account does not close at yearend.

Account Title: Operating Materials and Supplies - Allowance

Account Number: 151900

Normal Balance: Credit

Definition: The amount of estimated repairs needed for damaged operating materials 

and supplies and the estimated gain or loss on the value of inventory due to 

unrealized holding gains and losses. This account does not close at yearend.

Account Title: Inventory Purchased for Resale

Account Number: 152100

Normal Balance: Debit

Definition: The cost or value of tangible personal property purchased by a Federal 

agency for resale. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 16 December 2018

Account Title: Inventory Held in Reserve for Future Sale

Account Number: 152200

Normal Balance: Debit

Definition: The cost or value of tangible personal property held in reserve as inventory 

for future sale because it is not readily available or because it will be needed. 

This account does not close at yearend.

Account Title: Inventory Held for Repair

Account Number: 152300

Normal Balance: Debit

Definition: The cost or value of damaged tangible personal property held as inventory 

that is more economical to repair than to dispose of. This account does not 

close at yearend.

Account Title: Inventory - Excess, Obsolete, and Unserviceable

Account Number: 152400

Normal Balance: Debit

Definition: The cost or value of tangible personal property held as inventory that 

exceeds the demand for sale, is no longer useful because of obsolescence, or 

is damaged beyond economical repair. This account does not close at 

yearend.

Account Title: Inventory - Raw Materials

Account Number: 152500

Normal Balance: Debit

Definition: The cost or value of raw materials purchased or donated for use as a 

component part of inventory. This account does not close at yearend.

Account Title: Inventory - Work-in-Process

Account Number: 152600

Normal Balance: Debit

Definition: The accumulated cost or value of inventory used in the production process. 

Work-in-process inventory includes the cost of raw materials, direct labor, 

and overhead. This account does not close at yearend.

Account Title: Inventory - Finished Goods

Account Number: 152700

Normal Balance: Debit

Definition: The accumulated cost or value of completed products. This account does not 

close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 17 December 2018

Account Title: Inventory - Allowance

Account Number: 152900

Normal Balance: Credit

Definition: The amount of estimated cost to repair damaged inventory and the estimated 

gain or loss on the value of inventory because of unrealized holding gains or 

losses. This account does not close at yearend.

Account Title: Seized Monetary Instruments

Account Number: 153100

Normal Balance: Debit

Definition: The value of all seized monetary instruments, including undeposited cash, 

that are in the process of forfeiture proceedings or held as evidence. Upon 

obtaining judgment, reclassify the amount held in this account to the 

appropriate forfeited property accounts or to the fund balance with Treasury 

account. (See USSGL accounts 154100, "Forfeited Property Held for Sale," 

and 154200, "Forfeited Property Held for Donation or Use.") This account 

does not close at yearend.

Account Title: Seized Cash Deposited

Account Number: 153200

Normal Balance: Debit

Definition: The amount of cash seized by law enforcement activity and deposited to the 

U.S. Department of the Treasury in banks or other financial institutions 

pending forfeiture judgment. This account does not close at yearend.

Account Title: Forfeited Property Held for Sale

Account Number: 154100

Normal Balance: Debit

Definition: The value of monetary instruments and property intended to be sold that 

were acquired as a result of forfeiture proceedings, to satisfy a tax liability, 

or as unclaimed or abandoned merchandise. This account does not close at 

yearend.

Account Title: Forfeited Property Held for Donation or Use

Account Number: 154200

Normal Balance: Debit

Definition: The value of monetary instruments and property intended to be donated or 

used by the Federal agency that were acquired as a result of forfeiture 

proceedings, to satisfy a tax liability, or as unclaimed or abandoned 

merchandise. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 18 December 2018

Account Title: Forfeited Property - Allowance

Account Number: 154900

Normal Balance: Credit

Definition: The estimated amount of third-party liens and claims against forfeited 

property. This account does not close at yearend.

Account Title: Foreclosed Property

Account Number: 155100

Normal Balance: Debit

Definition: The value of assets received in satisfaction of a direct loan receivable or as a 

result of a claim under a defaulted guaranteed loan. This account does not 

close at yearend.

Account Title: Foreclosed Property - Allowance

Account Number: 155900

Normal Balance: Credit

Definition: The estimated amount of third-party liens and claims against foreclosed 

property and pre-credit reform property. The additional amount necessary to 

reduce the value of the property to net realized value. This account does not 

close at yearend.

Account Title: Commodities Held Under Price Support and Stabilization Support 

Programs

Account Number: 156100

Normal Balance: Debit

Definition: The cost or value of commercial items held to stabilize or support market 

prices. This account does not close at yearend.

Account Title: Commodities - Allowance

Account Number: 156900

Normal Balance: Credit

Definition: The amount needed to reduce the gross value of commodities to their 

expected net realizable value. This account does not close at yearend.

Account Title: Stockpile Materials Held in Reserve

Account Number: 157100

Normal Balance: Debit

Definition: The value of strategic and critical materials held because of statutory 

requirements or for use in national defense, conservation, or national 

emergencies. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 19 December 2018

Account Title: Stockpile Materials Held for Sale

Account Number: 157200

Normal Balance: Debit

Definition: The value of strategic and critical materials held because of statutory 

requirements or for use in national defense, conservation, or national 

emergencies that are authorized to be sold. This account does not close at 

yearend.

Account Title: Other Related Property

Account Number: 159100

Normal Balance: Debit

Definition: The value of other related property not otherwise classified above, including 

real property acquired through military base closings. This account does not 

close at yearend.

Account Title: Other Related Property - Allowance

Account Number: 159900

Normal Balance: Credit

Definition: The estimated amount of loss for third-party liens and claims or for other 

changes in the value of other related property. This account does not close at 

yearend.

Account Title: Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161000

Normal Balance: Debit

Definition: The par value of U.S. Treasury securities issued by the Bureau of the Fiscal 

Service. This includes marketable U.S. Treasury securities, nonmarketable 

U.S. Treasury securities, and market-based U.S. Treasury securities. This 

account does not close at yearend.

Account Title: Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161100

Normal Balance: Credit

Definition: The full discount amount on U.S. Treasury securities issued by the Bureau of 

the Fiscal Service and held by a Federal agency. This account does not close 

at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 20 December 2018

Account Title: Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161200

Normal Balance: Debit

Definition: The full premium amount on U.S. Treasury securities issued by the Bureau 

of the Fiscal Service and held by a Federal agency. This account does not 

close at yearend.

Account Title: Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Account Number: 161300

Normal Balance: Debit

Definition: The amortization amount of discounts and premiums on U.S. Treasury 

securities issued by the Bureau of the Fiscal Service and held by a Federal 

agency. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. This 

account does not close at yearend.

Account Title: Market Adjustment - Investments

Account Number: 161800

Normal Balance: Debit

Definition: The accumulated unrealized gain or loss on investments due to adjustments 

for market value. Do not include market adjustments on investments in fixed 

value securities. In accordance with Federal Accounting Standards Advisory 

Board (FASAB) SFFAS No, 5, "Accounting for Liabilities of the Federal 

Government," paragraph 50, entities not reporting under FASAB generally 

accepted accounting principles could also use this account to record certain 

investments at market value. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at yearend.

Account Title: Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162000

Normal Balance: Debit

Definition: The par value of U.S. securities issued by Federal agencies and the par value 

of securities issued by non-Federal entities. This account does not close at 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 21 December 2018

Account Title: Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162100

Normal Balance: Credit

Definition: The full discount on securities other than the Bureau of the Fiscal Service 

securities held by an agency and does not include Troubled Assets Relief 

Program related securities. This account does not close at yearend.

Account Title: Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162200

Normal Balance: Debit

Definition: The full premium amount on securities other than the Bureau of the Fiscal 

Service securities held by a Federal agency and does not include Troubled 

Assets Relief Program related securities. This account does not close at 

yearend.

Account Title: Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Account Number: 162300

Normal Balance: Debit

Definition: The amortization amount of discount and premium on securities other than 

the Bureau of the Fiscal Service securities held by a Federal agency. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend.

Account Title: Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Account Number: 163000

Normal Balance: Debit

Definition: The par value of U.S. Treasury Zero Coupon Bonds issued by the Bureau of 

the Fiscal Service. This account does not close at yearend.

Account Title: Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Account Number: 163100

Normal Balance: Credit

Definition: The full discount amount of U.S. Treasury Zero Coupon Bonds issued by the 

Bureau of the Fiscal Service and held by a Federal agency. This account 

does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 22 December 2018

Account Title: Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Account Number: 163300

Normal Balance: Debit

Definition: The amortization amount of discount on U.S. Treasury Zero Coupon Bonds 

issued by the Bureau of the Fiscal Service and held by a Federal agency. 

This account does not close at yearend.

Account Title: Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164200

Normal Balance: Debit

Definition: The amount disbursed for securities accounted for under the provisions of 

the Federal Credit Reform Act of 1990 that have preference over common 

stock in the payment of dividends and liquidation of assets. The Department 

of the Treasury records the initial amount when it purchases the equity. This 

account does not close at yearend.

Account Title: Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164300

Normal Balance: Credit

Definition: The estimated amount of unamortized credit reform subsidy for preferred 

stock accounted for under the provisions of the Federal Credit Reform Act of 

1990. The Department of the Treasury records the initial amount when it 

purchases the equity. Although the normal balance in this account is a credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close yearend.

Account Title: Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164400

Normal Balance: Debit

Definition: The amount disbursed for common stock that represents equity ownership in 

a corporation and is accounted for under the provisions of the Federal Credit 

Reform Act of 1990. The Department of the Treasury records the initial 

amount when it purchases the equity. If common stock is received as the 

result of the conversion of another financial instrument, for example stock 

warrant, the amount of the initial disbursement less any repayments of the 

converted instrument should be transferred to this account. This account 

does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 23 December 2018

Account Title: Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164500

Normal Balance: Credit

Definition: The estimated amount of unamortized credit reform subsidy for common 

stocks accounted for under the provisions of the Federal Credit Reform Act 

of 1990. The Department of the Treasury records the initial amount when it 

purchases the equity. Although the normal balance in this account is a credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close at yearend.

Account Title: Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164600

Normal Balance: Credit

Definition: The full discount amount on Troubled Assets Relief Program securities 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account does not close at yearend.

Account Title: Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164700

Normal Balance: Debit

Definition: The full premium amount on Troubled Assets Relief Program securities 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account does not close at yearend.

Account Title: Preferred Stock in Federal Government Sponsored Enterprise

Account Number: 165000

Normal Balance: Debit

Definition: The value of shares of Government Sponsored Enterprise (GSE) non-voting 

variable liquidation senior preferred stock. The initial amount is recorded 

when the Department of the Treasury makes a liquidity payment to a GSE. 

This account does not close at yearend.

Account Title: Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Account Number: 165100

Normal Balance: Debit

Definition: The accumulated unrealized gain or loss on the value of Government 

Sponsored Enterprise non-voting variable liquidation senior preferred stock 

due to adjustments for market value. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 24 December 2018

Account Title: Common Stock Warrants in Federal Government Sponsored 

Enterprise

Account Number: 165200

Normal Balance: Debit

Definition: The value of shares of Government Sponsored Enterprise (GSE) common 

stock warrants. The initial amount is recorded when the Department of the 

Treasury makes a liquidity payment to a GSE. This account does not close at 

yearend.

Account Title: Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Account Number: 165300

Normal Balance: Debit

Definition: The accumulated unrealized gain or loss on Government Sponsored 

Enterprise common stock warrants due to adjustments for market value. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend.

Account Title: Foreign Investments

Account Number: 167000

Normal Balance: Debit

Definition: The par value of securities issued by foreign entities. This account does not 

close at yearend. This USSGL account is to be used only by the Department 

of the Treasury.

Account Title: Discount on Foreign Investments

Account Number: 167100

Normal Balance: Credit

Definition: The full discount on securities issued by foreign entities. This account does 

not close at yearend. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Premium on Foreign Investments

Account Number: 167200

Normal Balance: Debit

Definition: The full premium on securities issued by foreign entities held. This account 

does not close at yearend. This USSGL account is to be used only by the 

Department of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 25 December 2018

Account Title: Foreign Exchange Rate Revalue Adjustments - Investments

Account Number: 167900

Normal Balance: Debit

Definition: The adjustment for long-term bonds and other foreign currency denominated 

assets using a foreign exchange rate to revalue the securities at a given date. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Other Investments

Account Number: 169000

Normal Balance: Debit

Definition: The value of other investments owned by a Federal agency. This account 

does not close at yearend.

Account Title: Land and Land Rights

Account Number: 171100

Normal Balance: Debit

Definition: The amount of identifiable cost of land and land rights of unlimited duration 

acquired for or in connection with general property, plant, and equipment 

used in general operations and permanent improvements. Stewardship land 

(national park or forest and land in public domain), materials beneath or 

above the surface, and Outer Continental Shelf resources are excluded. This 

account does not close at yearend.

Account Title: Improvements to Land

Account Number: 171200

Normal Balance: Debit

Definition: The cost of nonpermanent, depreciable improvements to land used in general 

operations. Also includes similar costs to land subject to stewardship 

reporting, as well as land rights of limited duration that are associated with 

general operations. This account does not close at yearend.

Account Title: Accumulated Depreciation on Improvements to Land

Account Number: 171900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for 

improvements to land. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 26 December 2018

Account Title: Construction-in-Progress

Account Number: 172000

Normal Balance: Debit

Definition: The amount of direct labor, direct material, and overhead incurred in the 

construction of general property, plant, and equipment (except information 

technology software) for which the Federal agency will be accountable. 

Upon completion, these costs will be transferred to the proper capital asset 

account as the acquisition cost of the item. This account does not close at 

yearend.

Account Title: Buildings, Improvements, and Renovations

Account Number: 173000

Normal Balance: Debit

Definition: The cost of U.S. Federal Government-owned buildings acquired for and used 

in providing general U.S. Federal Government services or goods. Includes 

the cost of renovation, improvement, restoration, or reconstruction of 

multiuse heritage assets when those costs are directly tied to the conduct of 

U.S. Federal Government operations. This account does not close at yearend.

Account Title: Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Account Number: 173900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for buildings, 

improvements, and renovations. This account does not close at yearend.

Account Title: Other Structures and Facilities

Account Number: 174000

Normal Balance: Debit

Definition: The cost or appraised value of U.S. Federal Government-owned structures 

and facilities other than buildings purchased by general and trust fund 

appropriations and under Federal agency control. This account does not 

close at yearend.

Account Title: Accumulated Depreciation on Other Structures and Facilities

Account Number: 174900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for structures 

and facilities. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 27 December 2018

Account Title: Equipment

Account Number: 175000

Normal Balance: Debit

Definition: The amount of capitalized cost of tangible equipment items of a durable 

nature used by the Federal agency in providing goods and services. This 

excludes computer software. This account does not close at yearend.

Account Title: Accumulated Depreciation on Equipment

Account Number: 175900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for equipment. 

This account does not close at yearend.

Account Title: Assets Under Capital Lease

Account Number: 181000

Normal Balance: Debit

Definition: The amount of assets being leased under terms equivalent to an installment 

purchase. This account does not close at yearend.

Account Title: Accumulated Depreciation on Assets Under Capital Lease

Account Number: 181900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for assets under 

capital lease. This account does not close at yearend.

Account Title: Leasehold Improvements

Account Number: 182000

Normal Balance: Debit

Definition: The cost of improvements to leased land, buildings, structures, and facilities 

occupied by the U.S. Federal Government as a lessee, as well as easements 

and right-of-way. This account does not close at yearend.

Account Title: Accumulated Amortization on Leasehold Improvements

Account Number: 182900

Normal Balance: Credit

Definition: The amount of accumulated amortization charged to expense for leasehold 

improvements. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 28 December 2018

Account Title: Internal-Use Software

Account Number: 183000

Normal Balance: Debit

Definition: The amount of capitalized cost of internal-use software including (1) 

purchased off-the-shelf software, (2) contractor-developed software subject 

to amortization, and (3) internally developed software subject to 

amortization. This account does not close at yearend.

Account Title: Internal-Use Software in Development

Account Number: 183200

Normal Balance: Debit

Definition: The full cost amount incurred during the software development stage of (1) 

contractor-developed software, and (2) internally developed software, (as 

defined in FASAB SFFAS No. 10, "Accounting for Internal Use Software"). 

Upon completion, these costs will be transferred to USSGL account 183000, 

"Internal-Use Software." This account does not close at yearend.

Account Title: Accumulated Amortization on Internal-Use Software

Account Number: 183900

Normal Balance: Credit

Definition: The accumulated amount of amortization charges to expense for internal-use 

software. Internal-use software will be amortized in a systematic and rational 

manner over the estimated useful life of the software. Software acquired for 

research and development with no alternative future use will be amortized 

over the period of the project as opposed to the normal life-cycle 

amortization. This account does not close at yearend.

Account Title: Other Natural Resources

Account Number: 184000

Normal Balance: Debit

Definition: The cost or appraised value of natural resources other than land. This 

account does not close at yearend.

Account Title: Allowance for Depletion

Account Number: 184900

Normal Balance: Credit

Definition: The reduction of an estimated available quantity of other natural resources. 

This account does not close at yearend.

Account Title: Other General Property, Plant, and Equipment

Account Number: 189000

Normal Balance: Debit

Definition: The value of general property, plant, and equipment not otherwise classified 

above. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 29 December 2018

Account Title: Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Account Number: 189900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for other 

general property, plant, and equipment. This account does not close at 

yearend.

Account Title: Receivable From Appropriations

Account Number: 192100

Normal Balance: Debit

Definition: The amount to be received from an appropriation to fund current or future 

expenses for which the appropriation has already been authorized by law. 

Note: The U.S. Department of the Treasury and the Office of Management 

and Budget must approve use of this account. This account does not close at 

yearend.

Account Title: Contingent Receivable for Capital Transfers

Account Number: 192300

Normal Balance: Debit

Definition: The amount of contingent capital transfer due from Federal entities to a 

General Fund Receipt Account. This account offsets USSGL account 

292300, "Contingent Liability for Capital Transfers." This account does not 

close at yearend.

Account Title: Capital Transfers Receivable

Account Number: 192500

Normal Balance: Debit

Definition: The amount of capital transfers due to a General Fund Receipt Account from 

Federal entities. This account does not close at yearend.

Account Title: Asset for Agency's Custodial and Non-Entity Liabilities - General 

Fund of the U.S. Government

Account Number: 198000

Normal Balance: Debit

Definition: The total amount of non-entity custodial assets for collections, or amounts to 

be collected, by Federal agencies on behalf of the General Fund of the U.S. 

Government. This amount will be reduced, at yearend, by the amount of 

associated Fund Balance With Treasury that is transferred. These assets are a 

direct offset to the collecting entity's Custodial Liability (USSGL account 

298000) and Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Liability (USSGL account 298500). This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 30 December 2018

Account Title: Receivable from Custodian or Non-Entity Assets Receivable From a 

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

Government

Account Number: 198100

Normal Balance: Debit

Definition: In a custodial or non-entity transaction between two federal entities, there is 

an entity who collects on behalf of another entity, but is not entitled to retain 

the collections (collecting entity or custodian) and an agency on whose 

behalf the collecting entity is collecting (receiving entity). This account 

should be use by the receiving entity to record the amount that will be 

transferred to them by the collecting entity. These assets are a direct offset to 

the collecting entity's Custodial Liability (USSGL account 298000) and 

Liability for Non-Entity Assets Not Reported on the Statement of Custodial 

Liability (USSGL account 298500). This account does not close at yearend.

Account Title: Other Assets

Account Number: 199000

Normal Balance: Debit

Definition: Other assets not otherwise classified above. This account does not close at 

yearend.

Account Title: General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Account Number: 199500

Normal Balance: Debit

Definition: The net realizable value of general property, plant, and equipment that is 

permanently removed from service but not yet disposed and is reclassified in 

accordance with Federal Accounting Standards Advisory Board (FASAB), 

Federal Financial Accounting Technical Release No. 14, paragraphs 10 and 

12.

Account Title: Central Accounting Control Account

Account Number: 199900

Normal Balance: Debit

Definition: This is a control account to reconcile activity related to the Statement of 

Transactions and Accountability, Authority Transaction Module, and daily 

transcript reporting. This account is for the General Fund of the U.S. 

Government use only. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 31 December 2018

Account Title: Liability for Fund Balance With Treasury

Account Number: 201000

Normal Balance: Credit

Definition: The General Fund of the Treasury's liability for Fund Balance with U.S. 

Government. This account corresponds to the Federal reporting entity's Fund 

Balance With Treasury (USSGL account 101000). This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.

Account Title: Liability for Fund Balance While Awaiting a Warrant

Account Number: 209010

Normal Balance: Credit

Definition: The General Fund of the U.S. Government's Liability for Fund Balance with 

Treasury while awaiting a warrant. This account corresponds to the Federal 

Reporting entity's Fund Balance With Treasury While Awaiting a Warrant 

(USSGL account 109000). The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of Fiscal Service issues 

a warrant and must adjust to zero by yearend. This account is for the General 

Fund of the U.S. Government use only. This account does not close at 

yearend.

Account Title: Accounts Payable

Account Number: 211000

Normal Balance: Credit

Definition: The amount owed to another Federal agency, Federal entity, or non-Federal 

entity for goods and other property ordered and received, and for services 

rendered by other than employees. This account does not close at yearend.

Account Title: Accounts Payable for Federal Government Sponsored Enterprise

Account Number: 211200

Normal Balance: Credit

Definition: The amount owed to a Government Sponsored Enterprise (GSE) for excess 

of the GSE's liabilities over its assets. This account does not close at 

yearend.

Account Title: Disbursements in Transit

Account Number: 212000

Normal Balance: Credit

Definition: The amount of a voucher schedule payments transmitted to the regional 

disbursing office for payment but not processed by the regional disbursing 

office. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 32 December 2018

Account Title: Contract Holdbacks

Account Number: 213000

Normal Balance: Credit

Definition: The amount withheld from grantees or contractors pending completion of 

related contracts. This account does not close at yearend.

Account Title: Accrued Interest Payable - Not Otherwise Classified

Account Number: 214000

Normal Balance: Credit

Definition: The amount of interest accrued and owed to others that is not otherwise 

identified. This account does not close at yearend.

Account Title: Accrued Interest Payable - Loans

Account Number: 214100

Normal Balance: Credit

Definition: The amount of interest accrued and owed to others that is the result of loans 

issued under general and special financing authority. This does not include 

accrued interest payable on securities issued by the Bureau of the Fiscal 

Service, Federal Financing Bank and agencies with authority to issue 

securities, which should be reported in USSGL account 214200. This 

account does not close at yearend.

Account Title: Accrued Interest Payable - Debt

Account Number: 214200

Normal Balance: Credit

Definition: The amount of interest accrued and owed to agencies that is the result of 

securities issued by the Bureau of the Fiscal Service, Federal Financing 

Bank and agencies with authority to issue securities. This account does not 

close at yearend.

Account Title: Payable for Transfers of Currently Invested Balances

Account Number: 215000

Normal Balance: Credit

Definition: The amount representing transfers payable from balances that are currently 

invested. To accommodate cash management practices, funds will remain 

invested until needed for disbursement. At such time, the receiving Federal 

entity will request a transfer of funds. The investing Federal entity will 

disinvest and transfer necessary funds via an SF 1151: Nonexpenditure 

Transfer Authorization. The budget authority from the transfer is realized, 

and obligations may be incurred before the actual transfer of funds. This 

account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 33 December 2018

Account Title: Expenditure Transfers Payable

Account Number: 215500

Normal Balance: Credit

Definition: The amount of financing sources payable to a trust fund or a Federal fund (as 

defined by the Office of Management and Budget) that occurs as a result of a 

nonexchange transaction. This account does not close at yearend.

Account Title: Entitlement Benefits Due and Payable

Account Number: 216000

Normal Balance: Credit

Definition: The amount of any unpaid entitlement benefits due to any qualifying entity, 

State, local, or tribal government as authorized by law as of the reporting 

date. This excludes loans, grants, or employee benefits. Entitlement benefits 

include but are not limited to: Federal Old-Age and Survivor's Insurance, 

Supplemental Security Income, Federal Disability Insurance, Federal 

Hospital Insurance (HI-Medicare, Part A), Federal Supplemental Medical 

Insurance (SMI-Medicare, Part B), Medicaid, Temporary Assistance to 

Needy Families, U.S. Department of Agriculture Nutrition Assistance 

Programs, unemployment to non-Federal employees, Black Lung Benefits, 

U.S. Department of Veterans Affairs Pension, and Railroad Retirement 

Pension Benefits, etc. This account does not close at yearend.

Account Title: Subsidy Payable to the Financing Account

Account Number: 217000

Normal Balance: Credit

Definition: The amount of subsidy payable from a program account to a financing 

account for both undisbursed direct loans and undisbursed guaranteed loans. 

This account does not close at yearend.

Account Title: Loan Guarantee Liability

Account Number: 218000

Normal Balance: Credit

Definition: The expected present value amount of cash flows to and from the U.S. 

Federal Government from loan guarantees. This account is the financing 

fund for loan guarantee programs. Record all transactions that affect the 

subsidy for loan guarantees in this account. The initial transaction transfers 

the subsidy monies from the program fund to the financing fund. Although 

the normal balance for this account is credit, it is acceptable in certain 

instances for this account to have a debit balance. This account does not 

close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 34 December 2018

Account Title: Other Liabilities With Related Budgetary Obligations

Account Number: 219000

Normal Balance: Credit

Definition: The amount of liabilities, not otherwise classified above, for which there is a 

related budgetary obligation (USSGL account 49X1). This account does not 

close at yearend.

Account Title: Employee Health Care Liability Incurred but Not Reported

Account Number: 219100

Normal Balance: Credit

Definition: The amount of claims or benefits that occurred during a particular time 

period but that have not yet been reported or submitted to an insurer. This 

account does not close at yearend.

Account Title: Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

Account Number: 219200

Normal Balance: Credit

Definition: The amount recorded for monetization/demonetization of SDRs to the 

Federal Reserve Bank in exchange for dollars. This account does not close at 

yearend. This USSGL account is to be used only by the Department of the 

Treasury.

Account Title: Allocation of Special Drawing Rights (SDRs)

Account Number: 219300

Normal Balance: Credit

Definition: The amount of corresponding liability representing the value of the reserve 

assets (that is, SDRs) allocated by the International Monetary Fund to meet 

global needs to supplement existing reserve assets. SDRs derive their quality 

as reserve assets from the undertakings of the members to accept them in 

exchange for "freely useable" currencies (the U.S. dollar, European euro, 

Japanese yen, and British pound sterling). This account does not close at 

yearend. This USSGL account is to be used only by the Department of the 

Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 35 December 2018

Account Title: Liability for Unpaid Insurance Claims

Account Number: 220000

Normal Balance: Credit

Definition: The amount of unpaid insurance claims recorded by administering Federal 

agencies for adverse events occurring before the end of the accounting 

period. Include in this account the claims that have been reported but not 

paid, and claims incurred but not reported from Exchange Transaction 

Insurance Programs Other than Life Insurance and Non-Exchange 

Transaction Insurance. This account excludes the unpaid claims for Life 

Insurance Programs, which are recorded in USSGL account 221800, "Life 

Insurance Benefits Due and Payable to Beneficiaries", social insurance, and

loan guarantee program claims. This is not an actuarial liability account for 

estimated losses; Adverse events part of a larger series of events not yet 

completed by the end of the reporting period should be considered in 

estimating a liability for losses on remaining coverage within USSGL 

266000, "Actuarial Liabilities for Federal Insurance and Guarantee 

Programs." This account does not close at yearend.

Account Title: Liability for Unearned Insurance Premiums

Account Number: 220500

Normal Balance: Credit

Definition: The amount of insurance premiums from Exchange Transaction Insurance 

Programs Other Than Life Insurance received and/or due but not yet earned. 

This account excludes premiums collected from Life Insurance Programs, 

social insurance, and loan guarantee programs. This account does not close 

at yearend.

Account Title: Accrued Funded Payroll and Leave

Account Number: 221000

Normal Balance: Credit

Definition: The estimated amount of liability for salaries, wages, and funded annual 

leave and sick leave that have been earned but are unpaid. (Refer to FASAB 

SFFAS No. 1, "Accounting for Selected Assets and Liabilities," paragraph 

84.) This account does not close at yearend.

Account Title: Withholdings Payable

Account Number: 221100

Normal Balance: Credit

Definition: The amount withheld from employees' salaries for taxes, employee benefit 

contributions, wage garnishments, and other withholdings. This account does 

not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 36 December 2018

Account Title: Employer Contributions and Payroll Taxes Payable

Account Number: 221300

Normal Balance: Credit

Definition: The amount of the employer portion of payroll taxes and benefit 

contributions, such as retirement, including the Federal agency's contribution 

to the Thrift Savings Plan (Federal/Non-Federal Code attribute domain value 

"N"), and health and life insurance for covered employees. This account 

does not close at yearend.

Account Title: Other Post Employment Benefits Due and Payable

Account Number: 221500

Normal Balance: Credit

Definition: The amount due to former or inactive employees (not retired) and/or 

beneficiaries. Other post employment benefits can include salary 

continuation, severance benefits, counseling, training, funded unemployment 

liability for Federal employees, funded Federal Employees' Compensation 

Act liability, and the current portion of veterans' disability compensation 

benefits. This is not an actuarial liability. This account does not close at 

yearend.

Account Title: Pension Benefits Due and Payable to Beneficiaries

Account Number: 221600

Normal Balance: Credit

Definition: The amount of pension benefits, excluding Railroad Retirement Benefits and 

U.S. Department of Veterans Affairs Pension, due from the administering 

Federal agencies to eligible Federal civilian employees, military employees, 

or their beneficiaries. This is not an actuarial liability. (Refer to FASAB 

SFFAS No. 1, "Accounting for Selected Assets and Liabilities," paragraph 

84.) This account does not close at yearend.

Account Title: Benefit Premiums Payable to Carriers

Account Number: 221700

Normal Balance: Credit

Definition: The amount due from the administering Federal agencies to the benefit 

carriers for providing health insurance employment benefits. (Refer to 

FASAB SFFAS No. 1 "Accounting for Selected Assets and Liabilities," 

paragraph 84.) This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 37 December 2018

Account Title: Life Insurance Benefits Due and Payable to Beneficiaries

Account Number: 221800

Normal Balance: Credit

Definition: The amount of life insurance benefits due from the administering plans to 

eligible beneficiaries. This is not an actuarial liability. (Refer to FASAB 

SFFAS No. 51, "Insurance Programs," paragraphs 53-64.) This account does 

not close at yearend.

Account Title: Unfunded Leave

Account Number: 222000

Normal Balance: Credit

Definition: The amount recorded by an employer Federal agency for unpaid leave 

earned that an employee is entitled to upon separation and that will be 

funded by future years' budgetary resources. This account does not close at 

yearend.

Account Title: Unfunded FECA Liability

Account Number: 222500

Normal Balance: Credit

Definition: The amount of Federal Employees' Compensation Act (FECA) liability 

billed to Federal agencies by the Department of Labor for FECA payments 

made on the Federal agencies' behalves. This liability will be funded by 

future years' budgetary resources. This is not an actuarial liability. This 

account does not close at yearend.

Account Title: Other Unfunded Employment Related Liability

Account Number: 229000

Normal Balance: Credit

Definition: The amount of unfunded employment related liabilities not otherwise 

classified above that will be funded by future years' budgetary resources. 

Include the unfunded liability for unemployment for Federal employees in 

this account. This account does not close at yearend.

Account Title: Liability for Advances and Prepayments

Account Number: 231000

Normal Balance: Credit

Definition: The amount of payments received in advance of performance of activities for 

which revenue has not been earned. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 38 December 2018

Account Title: Other Deferred Revenue

Account Number: 232000

Normal Balance: Credit

Definition: The amount of revenue or income received but not yet earned not otherwise 

classified as advances or prepayments. An example is deferred revenue 

related to the pending sale of a forfeited asset. This account does not close at 

yearend.

Account Title: Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Account Number: 240000

Normal Balance: Credit

Definition: The amount offsetting undeposited collections and collections deposited in 

nonfiduciary deposit funds awaiting disposition. This account does not close 

at yearend.

Account Title: Liability for Clearing Accounts

Account Number: 241000

Normal Balance: Credit

Definition: The amount that offsets collections deposited in clearing accounts awaiting 

disposition or reclassification. This account does not close at yearend.

Account Title: Principal Payable to the Bureau of the Fiscal Service

Account Number: 251000

Normal Balance: Credit

Definition: The amount of loan principal payable to the Bureau of the Fiscal Service. 

This account does not close at yearend.

Account Title: Capitalized Loan Interest Payable - Non-Credit Reform

Account Number: 251100

Normal Balance: Credit

Definition: The amount of accrued interest owed on a non-credit reform loan that has 

been capitalized. Capitalized interest, like loan principal, is subject to 

interest charges until such time as the debt is paid or otherwise settled. Also 

used to record the related payable resulting from the accretion of the original 

issue discount for Black Lung Disability Trust Fund Obligations. This 

account does not close at yearend.

Account Title: Principal Payable to the Federal Financing Bank

Account Number: 252000

Normal Balance: Credit

Definition: The amount of loan principal owed to the Federal Financing Bank. This 

account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 39 December 2018

Account Title: Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Account Number: 253000

Normal Balance: Credit

Definition: The par value of U.S. securities issued under general and special financing 

authority. This account does not close at yearend.

Account Title: Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253100

Normal Balance: Debit

Definition: The discount amount on U.S. securities issued under general and special 

financing authority. This account does not close at yearend.

Account Title: Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253200

Normal Balance: Credit

Definition: The premium amount on U.S. securities issued under general and special 

financing authority. This account does not close at yearend.

Account Title: Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253300

Normal Balance: Credit

Definition: The amortization amount of discount on securities issued under general and 

special financing authority. This account does not close at yearend.

Account Title: Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253400

Normal Balance: Debit

Definition: The amortization amount of premium on securities issued under general and 

special financing authority. This account does not close at yearend.

Account Title: Participation Certificates

Account Number: 254000

Normal Balance: Credit

Definition: The amount of liability for a Federal agency's share of participation 

certificates. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 40 December 2018

Account Title: Other Debt

Account Number: 259000

Normal Balance: Credit

Definition: All other forms of U.S. Federal Government obligations, secured and 

unsecured, not otherwise classified above. This account does not close at 

yearend.

Account Title: Actuarial Pension Liability

Account Number: 261000

Normal Balance: Credit

Definition: The amount recorded by the administering Federal agencies for actuarial 

present value of all future retirement benefits, based on projected salaries 

and total projected services less the actuarial present value of future normal 

cost contributions that would be made for and by the employees under the 

plan. (Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the 

Federal Government," paragraph 71.) This account does not close at 

yearend.

Account Title: Actuarial Health Insurance Liability

Account Number: 262000

Normal Balance: Credit

Definition: The amount recorded by the administering Federal agencies for actuarial 

present value of all future health insurance benefits less the actuarial present 

value of future normal cost contributions that would be made for and by the 

employees under the plan. (Refer to FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government," paragraphs 79 and 88.) This account 

does not close at yearend.

Account Title: Actuarial Life Insurance Liability

Account Number: 263000

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for the expected 

present value of future outflows to be paid to, or on behalf of, existing policy 

holders, less expected present value of future net premiums to be collected. 

(Refer to FASAB SFFAS No.51, "Insurance Programs," paragraphs 53-64.) 

This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 41 December 2018

Account Title: Actuarial FECA Liability

Account Number: 265000

Normal Balance: Credit

Definition: The amount recorded by employer Federal agencies for the actuarial present 

value of future Federal Employees' Compensation Act benefits provided to 

Federal employees or their beneficiaries as a result of work-related deaths, 

disability, or occupational disease. (Refer to FASAB SFFAS No. 5, 

"Accounting for Liabilities of the Federal Government," paragraphs 95 and 

96.) This account does not close at yearend.

Account Title: Actuarial Liabilities for Federal Insurance and Guarantee Programs

Account Number: 266000

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for estimated losses 

on remaining coverage of Exchange Transaction Insurance Program Other 

Than Life Insurance. (Refer to FASAB SFFAS No. 51, "Insurance 

Programs", paragraphs 30-37.) This account excludes the estimated losses 

for Life Insurance Programs, which are recorded in USSGL account 263000, 

"Actuarial Life Insurance Liability", social insurance, and loan guarantee 

programs. This account does not close at yearend.

Account Title: Actuarial Liabilities for Treasury-Managed Benefit Programs

Account Number: 267000

Normal Balance: Credit

Definition: The amount recorded by the Department of the Treasury for actuarial 

liabilities of future benefit payments to be paid from programs such as the 

D.C. Federal Pension Fund and the D.C. Judicial Retirement Fund. This 

account does not close at yearend.

Account Title: Other Actuarial Liabilities

Account Number: 269000

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for actuarial 

liability of future benefit payments that is not otherwise classified above. 

Include other post employment benefit actuarial liability here; for example, 

actuarial liability for the Department of Veterans Affairs burial and 

compensation. This account does not close at yearend.

Account Title: Prior Liens Outstanding on Acquired Collateral

Account Number: 291000

Normal Balance: Credit

Definition: The value of liens approved and accepted as being claims against assets 

acquired through loan defaults. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 42 December 2018

Account Title: Contingent Liabilities

Account Number: 292000

Normal Balance: Credit

Definition: The amount that is recognized as a result of a past event where a future 

outflow or other sacrifice of resource is probable and measurable. Record a 

contingent liability related to environmental cleanup cost in USSGL account 

299500, "Estimated Cleanup Cost Liability." Record the estimated losses 

arising from adverse events expected during a coverage period of Exchange 

Transaction Insurance Programs Other Than Life Insurance in USSGL 

266000, "Actuarial Liabilities for Federal Insurance and Guarantee 

Programs." This account does not close at yearend.

Account Title: Contingent Liabilities - Federal Government Sponsored Enterprise

Account Number: 292200

Normal Balance: Credit

Definition: The amount of liquidity accruals and/or markup of liquidity preference 

accrued in a prior-year for Government Sponsored Enterprise. It is probable 

that the amount will result in a measurable future outflow or other sacrifice 

of resources. This account does not close at yearend.

Account Title: Contingent Liability for Capital Transfers

Account Number: 292300

Normal Balance: Credit

Definition: The amount recognized as a result of past events where a capital transfer to a 

General Fund Receipt Account is probable and measurable. This account 

offsets USSGL account 192300, "Contingent Receivable for Capital 

Transfers." This account does not close at yearend.

Account Title: Capital Lease Liability

Account Number: 294000

Normal Balance: Credit

Definition: The present value of liabilities for assets acquired under a lease agreement 

that meets the test for capitalizing the assets. This account does not close at 

yearend.

Account Title: Accounts Payable From Canceled Appropriations

Account Number: 296000

Normal Balance: Credit

Definition: The amount of reinstated valid accounts payable that were canceled. This 

account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 43 December 2018

Account Title: Liability for Capital Transfers

Account Number: 297000

Normal Balance: Credit

Definition: The amount to be transferred to a General Fund Receipt Account. This 

includes excess amounts in liquidating funds. This account does not close at 

yearend.

Account Title: Custodial Liability

Account Number: 298000

Normal Balance: Credit

Definition: The amount of custodial revenue, as defined by FASAB SFFAS No. 7, yet to 

be transferred to another entity. For amounts collected or to be collected on 

behalf of the General Fund of the U.S. Government, use Federal/NonFederal Code attribute domain value "G" and Transaction Partner Agency 

Identifier attribute domain value "099." For all other amounts, use the 

appropriate attribute domain value. This USSGL account is included on the 

USSGL crosswalk for the Statement of Custodial Activity or on a custodial 

footnote. This account does not close at yearend.

Account Title: Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

Account Number: 298500

Normal Balance: Credit

Definition: The amount of non-entity assets held in a General Fund Receipt Account or 

other Department of the Treasury account symbol for transfer to other 

Federal entities. This account excludes amounts defined as custodial in 

FASAB SFFAS No. 7. For amounts collected or to be collected on behalf of 

the General Fund of the U.S. Government that are not on the Statement of 

Custodial Activity or on a custodial footnote, use Federal/Non-Federal Code 

attribute domain value "G" and Transaction Partner Agency Identifier 

attribute domain value "099." This USSGL account is included on the 

USSGL crosswalk for the Balance Sheet, but it is not included on the 

USSGL crosswalk for the Statement of Custodial Activity nor on a custodial 

footnote. This account does not close at yearend.

Account Title: Other Liabilities Without Related Budgetary Obligations

Account Number: 299000

Normal Balance: Credit

Definition: Other liabilities not otherwise classified, for which there is not a related 

budgetary obligation. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 44 December 2018

Account Title: Other Liabilities - Reductions

Account Number: 299100

Normal Balance: Credit

Definition: Other liabilities of reductions where there is not a related budgetary 

obligation. Use while awaiting a warrant to be issued for a reduction (i.e., 

rescission, across-the-board reduction, and sequestration). The warrant must 

be issued by yearend. This account does not close at yearend.

Account Title: Appropriated Dedicated Collections Liability

Account Number: 299200

Normal Balance: Credit

Definition: The amount due to the expenditure Treasury Account Symbol (TAS) from 

an unavailable receipt account for funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and 

Budget's automatic apportionment bulletin. Pursuant to a continuing 

resolution or enacted annual appropriation act, the account may be used 

while awaiting a warrant to be issued for an appropriation derived from an 

unavailable special or trust non-revolving receipt account by the U. S. 

Department of the Treasury's Bureau of the Fiscal Service. This account may 

also be used while waiting a warrant for reductions from the expenditure 

TAS to the unavailable receipt account. The balance in this account will 

adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal 

Service issues a warrant and must adjust to zero by yearend. This account 

does not close at yearend.

Account Title: Estimated Cleanup Cost Liability

Account Number: 299500

Normal Balance: Credit

Definition: The estimated amount of liability for projected future cleanup costs (not yet 

due and payable) associated with removing, containing, and/or disposing of 

(1) hazardous waste from property, or (2) material and/or property consisting 

of hazardous waste at permanent or temporary closure or shutdown of the 

associated property, plant, and equipment. This account does not close at 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 45 December 2018

Account Title: Unexpended Appropriations While Awaiting a Warrant

Account Number: 309000

Normal Balance: Credit

Definition: The amount of new appropriations expected to be received during the fiscal 

year from the General Fund of the U.S. Government. This is equal to the 

funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

to be issued for an appropriation by the U.S. Department of the Treasury's 

Bureau of the Fiscal Service. Special and trust funds do not use this USSGL 

account to record appropriations for dedicated collections. However, special 

and trust funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account. The balance in this account will adjust 

to zero when the U.S. Department of the Treasury's Bureau of the Fiscal 

Service issues a warrant and must adjust to zero by yearend. This account 

does not close at yearend.

Account Title: Appropriations Outstanding - Warrants to be Issued

Account Number: 309010

Normal Balance: Debit

Definition: The amount recorded by the General Fund of the U.S. Government for new 

appropriations expected to be issued during the fiscal year. This is equal to 

the funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

to be issued for an appropriation by the U.S. Department of the Treasury's 

Bureau of the Fiscal Service. This account corresponds to the Unexpended 

Appropriations While Awaiting a Warrant. The balance in this account will 

adjust to zero when the U.S. Department of the Treasury's Bureau of the 

Fiscal Service issues a warrant and must adjust to zero by yearend. This 

account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 46 December 2018

Account Title: Unexpended Appropriations - Cumulative

Account Number: 310000

Normal Balance: Credit

Definition: The amount of unexpended appropriations after fiscal yearend closing. The 

balance in this account remains the same during the fiscal year. Activity to 

increase or decrease unexpended appropriations is reflected in other USSGL 

accounts in the 310000 series. At yearend, the nominal USSGL accounts in 

the 310000 series are closed to this USSGL account, including special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government. During the fiscal year, the net of debit and credit balances in 

the 310000 series accounts reflects the total remaining balance of unused 

appropriations. Special and trust funds that receive appropriations from the 

General Fund of the U.S. Government are to record this account. This 

account does not close at yearend.

Account Title: Unexpended Appropriations - Appropriations Received

Account Number: 310100

Normal Balance: Credit

Definition: The amount of new appropriations received during the fiscal year. Special 

and trust funds do not use this USSGL account to record appropriations of 

dedicated collections. However, special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account.

Account Title: Unexpended Appropriations - Transfers-In

Account Number: 310200

Normal Balance: Credit

Definition: The amount of unexpended appropriations, from current or prior years, 

transferred in during the fiscal year. Special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account for transfers of unexpended appropriations.

Account Title: Unexpended Appropriations - Transfers-Out

Account Number: 310300

Normal Balance: Debit

Definition: The amount of unexpended appropriations, from current or prior years, 

transferred out during the fiscal year. Special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account for transfers of unexpended appropriations.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 47 December 2018

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Account Number: 310500

Normal Balance: Debit

Definition: The amount of net increase or decrease to unexpended appropriations due to 

errors in years preceding the prior-year's financial statements that resulted 

from mathematical mistakes, mistakes in the application of accounting 

principles, or oversight or misuse of facts that existed at the time the 

financial statements were prepared. Use only when comparative financial 

statements are being presented. Although the normal balance for this account 

is debit, it is acceptable in certain instances for this account to have a credit 

balance.

Account Title: Unexpended Appropriations - Adjustments

Account Number: 310600

Normal Balance: Debit

Definition: The amount of adjustments during the fiscal year to unexpended 

appropriations from current or prior years. Examples of adjustments include 

rescissions, and cancellations of expired appropriations. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance.

Account Title: Unexpended Appropriations - Used

Account Number: 310700

Normal Balance: Debit

Definition: The amount of reduction during the fiscal year to unexpended appropriations 

from current or prior years that is paired with USSGL account 570000, 

"Expended Appropriations," when goods and services are received or 

benefits provided. Special and trust funds that receive appropriations from 

the General Fund of the U.S. Government are to use this account.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 48 December 2018

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 310800

Normal Balance: Debit

Definition: The amount of net increase or decrease to unexpended appropriations due to 

errors in prior-period financial statements that resulted from mathematical 

mistakes, mistakes in the application of accounting principles, or oversight 

or misuse of facts that existed at the time the financial statements were 

prepared. Use USSGL account 310500, Unexpended Appropriations - PriorPeriod Adjustments Due to Corrections of Errors - Years Preceding the 

Prior-Year for the amount of net increase or decrease to unexpended 

appropriations due to errors occurring in years preceding the prior-year's 

financial statements. Although the normal balance for this account is debit, it 

is acceptable in certain instances for this account to have a credit balance.

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 310900

Normal Balance: Debit

Definition: The amount of net increase or decrease to unexpended appropriations from a 

prior period due to a change from one generally accepted accounting 

principle to another one that can be justified as preferable or the adoption of 

a new FASAB standard. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance.

Account Title: Appropriations Outstanding - Cumulative

Account Number: 320000

Normal Balance: Debit

Definition: The cumulative amount of appropriation outstanding for warrants issued and 

adjustments for appropriations. The balance in this account remains the same 

during the fiscal year. Activity to increase or decrease appropriations 

outstanding is reflected in other USSGL accounts in the 320000 series which 

will close into this USSGL account at yearend. This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 49 December 2018

Account Title: Appropriations Outstanding - Warrants Issued

Account Number: 320100

Normal Balance: Debit

Definition: The amount of appropriations outstanding for warrants issued to Federal 

agencies during the fiscal year by the General Fund of the U.S. Government. 

Warrants issued to special or trust funds, other than dedicated and earmarked 

receipts, are included in this account. This account corresponds to the 

Federal reporting entity's Unexpended Appropriations- Appropriations 

Received (USSGL account 310100). This account is for the General Fund of 

the U.S. Government use only.

Account Title: Appropriations Outstanding - Transfers

Account Number: 320110

Normal Balance: Debit

Definition: The amount of unexpended appropriations, from current or prior years, 

transferred during the fiscal year. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a Credit balance. This account is for the General Fund of the U.S. 

Government use only.

Account Title: Appropriations Outstanding - Adjustments

Account Number: 320600

Normal Balance: Credit

Definition: The amount of adjustments during the fiscal year to appropriations 

outstanding from current or prior years. Examples of adjustments include 

rescissions and cancellation of expired appropriations. Although the normal 

balance for this account is a credit, it is acceptable in certain instances for 

this account to have a debit balance. This account corresponds to the Federal 

reporting entity's Unexpended Appropriations- Adjustments (USSGL 

account 310600). This account is for the General Fund of the U.S. 

Government use only.

Account Title: Appropriations Outstanding - Used

Account Number: 320700

Normal Balance: Credit

Definition: The amount of reduction during the fiscal year to appropriations outstanding 

from current or prior years. This account corresponds to the agencies' 

USSGL account 310700, "Unexpended Appropriations - Used". This 

account is for the General Fund of the U.S. Government use only.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 50 December 2018

Account Title: Cumulative Results of Operations

Account Number: 331000

Normal Balance: Credit

Definition: The amount of net difference since the inception of the activity between (1) 

expenses and losses, and (2) financing sources including appropriations, 

revenues, and gains. Although the normal balance for this account is credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close at yearend.

Account Title: Fiduciary Net Assets

Account Number: 340000

Normal Balance: Credit

Definition: The value of beneficiaries' equity. Fiduciary activities generally do not 

crosswalk to the Federal entity's financial statements, but they should be 

included in the Federal entity's notes to the financial statements, as required 

by FASAB SFFAS No. 31, "Accounting for Fiduciary Activities." This 

account does not close at yearend.

Account Title: Contributions to Fiduciary Net Assets

Account Number: 341000

Normal Balance: Credit

Definition: Contributions increase fiduciary net assets. Contributions include cash 

collected from and on behalf of beneficiaries and directly increase a 

beneficiary's equity. Fiduciary activities generally do not crosswalk to the 

Federal entity's financial statements, but they should be included in the 

Federal entity's notes to the financial statements, as required by FASAB 

SFFAS No. 31, "Accounting for Fiduciary Activities."

Account Title: Withdrawals or Distributions of Fiduciary Net Assets

Account Number: 342000

Normal Balance: Debit

Definition: Disbursements to and on behalf of beneficiaries decrease fiduciary net 

assets. Disbursements are equity distributions to or on behalf of 

beneficiaries. Fiduciary activities generally do not crosswalk to the Federal 

entity's financial statements, but they should be included in the Federal 

entity's notes to the financial statements, as required by FASAB SFFAS No. 

31, "Accounting for Fiduciary Activities."

Account Title: Estimated Indefinite Contract Authority

Account Number: 403200

Normal Balance: Debit

Definition: The estimated amount of indefinite contract authority during the fiscal year 

that permits a Federal agency to incur obligations in advance of liquidating 

authority.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 51 December 2018

Account Title: Anticipated Adjustments to Contract Authority

Account Number: 403400

Normal Balance: Credit

Definition: Estimated amounts of reductions or increases during the fiscal year to 

contract authority. This also includes the estimated liquidation of contract 

authority from offsetting collections. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.

Account Title: Estimated Indefinite Borrowing Authority

Account Number: 404200

Normal Balance: Debit

Definition: The amount of estimated indefinite borrowing authority required to finance 

estimated obligations during the current year. The balance in this account 

will be adjusted to zero at yearend.

Account Title: Anticipated Reductions to Borrowing Authority

Account Number: 404400

Normal Balance: Credit

Definition: Estimated amounts of reductions during the fiscal year to borrowing 

authority.

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Account Number: 404700

Normal Balance: Credit

Definition: Anticipated amounts to be transferred from current-year resources to the 

General Fund of the U.S. Government during the fiscal year via 

nonexpenditure transfers.

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Account Number: 404800

Normal Balance: Credit

Definition: Anticipated amounts to be transferred from prior-year balances to the 

General Fund of the U.S. Government during the fiscal year via 

nonexpenditure transfers.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 52 December 2018

Account Title: Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Account Number: 405000

Normal Balance: Credit

Definition: An amount equal to the 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. The balance in this account will be adjusted to zero at year end.

Account Title: Anticipated Collections From Non-Federal Sources

Account Number: 406000

Normal Balance: Debit

Definition: The amount of non-Federal entity collections, excluding reimbursables, 

expected in the current fiscal year.

Account Title: Anticipated Collections From Federal Sources

Account Number: 407000

Normal Balance: Debit

Definition: The amount of Federal agency collections, excluding reimbursables, 

expected in the current fiscal year.

Account Title: Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

Account Number: 408100

Normal Balance: Credit

Definition: The amount in USSGL account 412600, "Amounts Appropriated From 

Specific Invested TAFS - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Account Number: 408200

Normal Balance: Credit

Definition: The amount in USSGL account 416600, "Allocations of Realized Authority 

- To Be Transferred From Invested Balances," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 53 December 2018

Account Title: Transfers - Current-Year Authority - Receivable - Transferred

Account Number: 408300

Normal Balance: Credit

Definition: The amount in USSGL account 417100, "Nonallocation Transfers of 

Invested Balances - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.

Account Title: Debt Liquidation Appropriations

Account Number: 411100

Normal Balance: Debit

Definition: The amount appropriated to liquidate debt as specified in the appropriation 

language.

Account Title: Liquidation of Deficiency - Appropriations

Account Number: 411200

Normal Balance: Debit

Definition: The amount appropriated to liquidate a prior-year deficiency.

Account Title: Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

Account Number: 411300

Normal Balance: Debit

Definition: The amount of receipts appropriated from an "unavailable" trust or special 

fund receipt account to a corresponding trust or special fund expenditure 

account. (Amounts deposited into trust or special fund receipt accounts 

designated by the Department of the Treasury as "unavailable" are 

appropriated via Treasury warrant, upon legislative action, to the 

corresponding expenditure account.) This budgetary resource account does 

not correspond with proprietary USSGL account 310100, "Unexpended 

Appropriations - Appropriations Received."

Account Title: Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Account Number: 411400

Normal Balance: Debit

Definition: The amount of receipts appropriated from an "available" trust or special fund 

receipt account to a corresponding trust or special fund expenditure account. 

(Amounts designated by the Department of the Treasury as "available" are 

immediately transferred without further action.) This budgetary resource 

account does not correspond with proprietary USSGL account 310100, 

"Unexpended Appropriations - Appropriations Received."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 54 December 2018

Account Title: Loan Subsidy Appropriation

Account Number: 411500

Normal Balance: Debit

Definition: The amount of budget authority appropriated by law for loan subsidies in 

direct loan and loan guarantee programs.

Account Title: Debt Forgiveness Appropriation

Account Number: 411600

Normal Balance: Debit

Definition: The amount of budget authority that Congress provides equivalent to an 

inferred appropriation to retire debt as specified in a public law. This 

excludes debt subject to credit reform.

Account Title: Debt Forgiveness - Cancellation of Debt Adjustment

Account Number: 411601

Normal Balance: Debit

Definition: The amount of adjustment to budgetary resources where Congress provides 

the legal authority to cancel outstanding debt but no appropriation.

Account Title: Loan Administrative Expense Appropriation

Account Number: 411700

Normal Balance: Debit

Definition: The amount of new budget authority appropriated by law for administrative 

expenses in direct loan and loan guarantee programs.

Account Title: Reestimated Loan Subsidy Appropriation

Account Number: 411800

Normal Balance: Debit

Definition: The amount of budget authority appropriated for direct loan and loan 

guarantee subsidies based upon reestimates as specified in the Federal Credit 

Reform Act of 1990.

Account Title: Other Appropriations Realized

Account Number: 411900

Normal Balance: Debit

Definition: The amount of budget authority appropriated as specified in the 

appropriation language for all other appropriations not otherwise classified.

Account Title: Other Appropriations Realized - International Monetary Fund

Account Number: 411990

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language. This USSGL can only be 

used by the Department of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 55 December 2018

Account Title: Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Account Number: 411991

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language for the increase in the 

reserve tranche position. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

Account Number: 411992

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language for the increase in the letter 

of credit. This USSGL account can only be used by the Department of the 

Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow (NAB)

Account Number: 411993

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language for the increase in the New 

Arrangements to Borrow. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Account Number: 411994

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund due to an increase in the exchange rate in the New Arrangements to 

Borrow. This USSGL account can only be used by the Department of the 

Treasury.

Account Title: Anticipated Indefinite Appropriations

Account Number: 412000

Normal Balance: Debit

Definition: The current estimate of anticipated indefinite amounts to become available 

under either a standing provision of law or a new appropriation that provides 

budget authority.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 56 December 2018

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

Account Number: 412100

Normal Balance: Debit

Definition: The amount of authority reclassified from USSGL account 412600, 

"Amounts Appropriated From Specific Invested TAFS - Receivable," 

because of a cancellation. Since this is a reclassification of a receivable, 

there is no impact on fund balance. Use this account only in a specific 

Federal agency expenditure account where the receivable is from an invested 

expenditure account.

Account Title: Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

Account Number: 412200

Normal Balance: Debit

Definition: The amount receivable for interest on the Bureau of the Fiscal Service 

securities to be paid in the future. Only the Bureau of the Fiscal Service may 

use this account. This account does not close at yearend

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Account Number: 412300

Normal Balance: Debit

Definition: The amount of authority reclassified from USSGL account 412600, 

"Amounts Appropriated From Specific Invested TAFS - Receivable," 

because of a temporary reduction. Since this is a reclassification of a 

receivable, there is no impact on fund balance. Use this account only in a 

specific Federal agency expenditure account where the receivable is from an 

invested expenditure account.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Account Number: 412400

Normal Balance: Credit

Definition: The amount of authority reclassified from USSGL account 412700, 

"Amounts Appropriated From Specific Invested TAFS - Payable," because 

of a temporary reduction or cancellation. Since this is a reclassification of a 

payable, there is no impact on fund balance. Use this account only in an 

invested expenditure account where the payable is to a specific Federal 

agency expenditure account.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 57 December 2018

Account Title: Loan Modification Adjustment Transfer Appropriation

Account Number: 412500

Normal Balance: Debit

Definition: The amount appropriated to a financing account from a permanent indefinite 

appropriation to cover the cost of a modification adjustment transfer. 

Modification costs are calculated using a current discount rate at which a 

cohort pays or earns interest. When the cost of a modification is less when 

calculated at the current discount rate than at the discount rate at which the 

cohort pays or earns interest, a modification adjustment transfer

appropriation is required.

Account Title: Amounts Appropriated From Specific Invested TAFS - Receivable

Account Number: 412600

Normal Balance: Debit

Definition: Amounts appropriated in an appropriation or authorization act from an 

invested Treasury Appropriation Fund Symbol (TAFS) to a specific Federal 

agency account. The amounts appropriated to the Federal agency will be 

accomplished via nonexpenditure transfer; however, the amounts are 

reflected in the Budget of the United States Government: Appendix as an 

appropriation rather than as a transfer. For cash management purposes, the 

funds remain invested until needed for disbursement; therefore, a receivable 

is required to reflect the total budget authority. This account does not close 

at yearend.

Account Title: Amounts Appropriated From Specific Invested TAFS - Payable

Account Number: 412700

Normal Balance: Credit

Definition: Amounts appropriated in an appropriation or authorization act from an 

invested Treasury Appropriation Fund Symbol (TAFS) to a specific 

expenditure account. The amounts appropriated to the Federal agency will be 

accomplished via nonexpenditure transfer; however, the amounts are 

reflected in the Budget of the United States Government: Appendix as an 

appropriation rather than as a transfer. For cash management purposes, the 

funds remain invested until needed for disbursement; therefore, a payable is 

required to reflect the total budget authority. This account does not close at 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 58 December 2018

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-In

Account Number: 412800

Normal Balance: Debit

Definition: Amounts appropriated in an appropriation or authorization act from a 

Federal agency Treasury Appropriation Fund Symbol (TAFS) to a specific 

agency expenditure account and transferred in via nonexpenditure transfer. 

However, the amounts are reflected in the Budget of the United States 

Government: Appendix as an appropriation rather than a transfer. Exceptions 

for use of this account, in the absence of investment authority, include the 

transfers-in of special fund user fees to a Nuclear Regulatory Commission or 

Internal Revenue Service general fund expenditure account.

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Account Number: 412900

Normal Balance: Credit

Definition: Amounts appropriated in an appropriation or authorization act from an 

invested Treasury Appropriation Fund Symbol (TAFS) to a specific Federal 

agency expenditure account, and then transferred out via nonexpenditure 

transfer. However, the amounts are reflected in the Budget of the United 

States Government: Appendix as an appropriation rather than a transfer. 

Exceptions for use of this account, in the absence of investment authority, 

include the transfers-out of special fund user fees to a Nuclear Regulatory 

Commission or Internal Revenue Service general fund expenditure account.

Account Title: Appropriation to Liquidate Contract Authority Withdrawn

Account Number: 413000

Normal Balance: Credit

Definition: The amount of the excess portion of an appropriation to liquidate obligations 

incurred against contract authority that is no longer required.

Account Title: Current-Year Contract Authority Realized

Account Number: 413100

Normal Balance: Debit

Definition: The amount of new authority to incur obligations in advance of a separate 

appropriation of liquidating cash or collections.

Account Title: Substitution of Contract Authority

Account Number: 413200

Normal Balance: Credit

Definition: The amount of spending authority from offsetting collections represented by 

unfilled customer orders or accounts receivable used to replace obligated 

contract authority as a budgetary resource. Note: This account can only be 

used by the Department of Defense.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 59 December 2018

Account Title: Decreases to Indefinite Contract Authority

Account Number: 413300

Normal Balance: Credit

Definition: The amount necessary to reconcile contract authority to obligations for 

Treasury Appropriation Fund Symbols that are funded with indefinite 

contract authority.

Account Title: Contract Authority Withdrawn

Account Number: 413400

Normal Balance: Credit

Definition: The amount of unfunded indefinite contract authority withdrawn due to 

recoveries of prior-year obligations.

Account Title: Contract Authority Liquidated

Account Number: 413500

Normal Balance: Credit

Definition: The amount of funds received during the fiscal year from appropriations, 

nonexpenditure transfers, or offsetting collections that liquidate contract 

authority.

Account Title: Contract Authority To Be Liquidated by Trust Funds

Account Number: 413600

Normal Balance: Credit

Definition: The appropriation of trust fund receipts from one trust fund to liquidate 

contract authority in another trust fund, where the nonexpenditure transfer of 

funds has not yet been accomplished. For cash management purposes, the 

funds remain invested until needed for disbursement. This account does not 

close at yearend.

Account Title: Transfers of Contract Authority - Allocation

Account Number: 413700

Normal Balance: Debit

Definition: The amount of contract authority transferred between parent and allocation 

(child) Treasury Appropriation Fund Symbols based upon an approved 

letter. This occurs before the actual transfer of funds, which is to be 

accomplished as a nonexpenditure allocation transfer. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance. This account does not close at yearend.

Account Title: Appropriation to Liquidate Contract Authority

Account Number: 413800

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to 

fund contract authority as specified in the appropriation language.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 60 December 2018

Account Title: Contract Authority Carried Forward

Account Number: 413900

Normal Balance: Debit

Definition: The amount of contract authority carried forward into the next fiscal year. 

This account does not close at yearend.

Account Title: Substitution of Borrowing Authority

Account Number: 414000

Normal Balance: Credit

Definition: The amount of borrowing authority replaced by appropriations or offsetting 

collections that were initially used to liquidate obligations incurred against 

authority to borrow.

Account Title: Current-Year Borrowing Authority Realized

Account Number: 414100

Normal Balance: Debit

Definition: The authorized amount of new authority to expend monies borrowed from 

the Bureau of the Fiscal Service or other investors. Report authority 

borrowed for such obligations even though the Federal agency ultimately 

will use subsequent appropriations or offsetting collections to liquidate the 

obligations.

Account Title: Actual Repayment of Borrowing Authority Converted to Cash

Account Number: 414200

Normal Balance: Credit

Definition: Amounts transferred to the General Fund of the U.S. Government by a 

nonexpenditure transfer for unused or excess borrowing amounts to repay 

debt. The borrowing authority has been exercised but has not been used to 

liquidate obligations.

Account Title: Modification adjustment transfer of Borrowing Authority Converted 

to Cash

Account Number: 414201

Normal Balance: Credit

Definition: Amounts transferred to the General Fund of the U.S. Government by a 

capital transfer of exercised borrowing authority converted to cash to pay for 

a Modification Adjustment Transfer (MAT).

Account Title: Current-Year Decreases to Indefinite Borrowing Authority Realized

Account Number: 414300

Normal Balance: Credit

Definition: The amount necessary to reconcile current-year borrowing authority realized 

to obligations for Treasury Appropriation Fund Symbols that are funded 

with indefinite borrowing authority.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 61 December 2018

Account Title: Borrowing Authority Withdrawn

Account Number: 414400

Normal Balance: Credit

Definition: The amount of indefinite borrowing authority withdrawn due to recoveries 

of prior-year obligations where the authority to borrow was not borrowed.

Account Title: Borrowing Authority Converted to Cash

Account Number: 414500

Normal Balance: Credit

Definition: The amount of nonexpenditure transfers during the fiscal year that reduces 

borrowing authority.

Account Title: Actual Repayments of Debt, Current-Year Authority

Account Number: 414600

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year from current-year resources to repay debt. This also includes amounts 

actually transferred by nonexpenditure transfer during the fiscal year to 

repay debt forgiven. This excludes amounts related to actual repayments of 

borrowing authority converted to cash.

Account Title: Actual Repayments of Debt, Prior-Year Balances

Account Number: 414700

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year from prior-year balances to repay debt. This excludes amounts related 

to actual repayments of borrowing authority converted to cash.

Account Title: Resources Realized From Borrowing Authority

Account Number: 414800

Normal Balance: Debit

Definition: The amount drawn during the fiscal year to fund borrowing authority at the 

time of disbursement.

Account Title: Borrowing Authority Carried Forward

Account Number: 414900

Normal Balance: Debit

Definition: The amount of borrowing authority carried forward into the next fiscal year 

for definite borrowing authority. For indefinite borrowing authority, this will 

be the amount that is supported by unpaid obligations (undelivered orders 

and expended authority). This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 62 December 2018

Account Title: Reappropriations - Transfers-In

Account Number: 415000

Normal Balance: Debit

Definition: The amount of new budget authority transferred in based on a law that 

extends the availability of unobligated balances of budget authority that have 

expired, as a result of legislation enacted subsequent to the law that provided 

the budget authority. This transaction is accomplished via an SF 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Account Number: 415100

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year of current-year resources to capital transfer miscellaneous receipt 

accounts, such as Treasury Appropriation Fund Symbols series 161000, 

"Earnings of Government-Owned Enterprises," and 281000, "Repayments of 

Capital Investment, Government-Owned Enterprises."

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Account Number: 415200

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year of prior-year unobligated balances to capital transfer miscellaneous 

receipt accounts, such as Treasury Appropriation Fund Symbols series 

161000, "Earnings of Government-Owned Enterprises," and 281000 

"Repayments of Capital Investment, Government-Owned Enterprises."

Account Title: Transfers of Contract Authority - Non-Allocation

Account Number: 415300

Normal Balance: Debit

Definition: The amount of contract authority transferred between two non-allocation 

Treasury Appropriation Fund Symbols. This occurs before the actual transfer 

of funds, which will later be accomplished as a non-expenditure nonallocation transfer. Only the Department of Transportation may use this 

account. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. This account is reduced 

at yearend by the amount of appropriations received to liquidate contract 

authority non-allocation transferred. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 63 December 2018

Account Title: Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Account Number: 415400

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to 

fund contract authority transferred from one non-allocation Treasury 

Appropriation Fund Symbol to another. The transfer is accomplished via an 

SF 1151: Nonexpenditure Transfer Authorization. Only the Department of 

Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Account Number: 415500

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to 

fund contract authority transferred from the parent Treasury Appropriation 

Fund Symbol (TAFS) to its Allocation TAFS. The transfer is accomplished 

via SF 1151: Nonexpenditure Transfer Authorization. Only the Department 

of Transportation and agencies that receive allocation transfers from the 

Department of Transportation may use this account. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance.

Account Title: Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

Account Number: 415700

Normal Balance: Debit

Definition: The amount of budget authority that becomes available for obligation from 

appropriations (derived from special or trust non-revolving fund receipts), 

borrowing authority, and contract authority previously precluded from

obligation. This occurs when current-year appropriations (derived from 

special or trust non-revolving fund receipts) do not cover current-year 

obligations or when certain legal requirements are met. The balance in this 

account closes into USSGL account 439700, "Appropriations (special or 

trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation- Current-Year Balances."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 64 December 2018

Account Title: Authority Made Available From Appropriations Previously 

Precluded From Obligation

Account Number: 415730

Normal Balance: Debit

Definition: The amount of budget authority that becomes available for obligation from 

appropriations (derived from the General Fund of the U.S. Government) 

previously precluded from obligation. This occurs when current-year 

appropriations (derived from the General Fund of the U.S. Government) do 

not cover current-year obligations or when certain legal requirements are 

met. The balance in this account closes into USSGL account 439730, 

"Appropriations Temporarily Precluded From Obligation."

Account Title: Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Account Number: 415800

Normal Balance: Debit

Definition: The amount of budget authority that becomes available for obligation from 

balances of offsetting collections previously precluded from obligation. This 

occurs when current-year offsetting collections do not cover current-year 

obligations or when certain legal requirements are met. The balance in this 

account closes into USSGL account 439800, "Offsetting Collections 

Temporarily Precluded From Obligation."

Account Title: Repayment of Repayable Advances - Current-Year Authority

Account Number: 415900

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year to Advances to the Unemployment Trust Fund and Other Funds for 

repayment of repayable advances. This transaction is accomplished via a 

Nonexpenditure Transfer. This USSGL account is to be used by only the 

Department of Labor and Department of Health and Human Services. Use 

only with Office of Management and Budget approval.

Account Title: Repayment of Repayable Advances - Prior-Year Balances

Account Number: 415901

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year to Advances to the Unemployment Trust Fund and Other Funds for 

repayment of repayable advances of prior year balances. This transaction is 

accomplished via a Nonexpenditure Transfer. This USSGL account is to be 

used by only the Department of Labor and Department of Health and Human 

Services. Use only with Office of Management and Budget approval. The 

balance is the result of recoveries of prior year obligations.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 65 December 2018

Account Title: Anticipated Transfers - Current-Year Authority

Account Number: 416000

Normal Balance: Debit

Definition: The net amount of anticipated nonexpenditure transfers during the fiscal year 

of current-year unobligated authority to or from appropriations and funds. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance.

Account Title: Allocations of Authority - Anticipated From Invested Balances

Account Number: 416500

Normal Balance: Debit

Definition: The amount of new budget authority anticipated by a receiving allocation 

Treasury Appropriation Fund Symbol (TAFS), based on an apportionment 

request by the receiving TAFS, to be distributed from the parent TAFS via 

nonexpenditure transfer, during the fiscal year. Use this USSGL account in 

conjunction with USSGL accounts 416600, "Allocations of Realized 

Authority - To Be Transferred From Invested Balances," and/or 416700, 

"Allocations of Realized Authority - Transferred From Invested Balances."

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Account Number: 416600

Normal Balance: Debit

Definition: The amount of undistributed funds to be allocated between two Treasury 

Appropriation Fund Symbols (TAFS) where the parent TAFS maintains 

invested balances. The parent TAFS would record a normal credit to this 

account, and the receiving TAFS would record a normal debit to this 

account. For cash management purposes, the funds remain invested until 

needed for disbursement. This USSGL account is to be recorded mainly by 

trust funds and special funds, which typically have investment authority. 

(This occurs before the request for an SF 1511: Nonexpenditure Transfer 

Authorization and is only permissible under specific circumstances.) 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 66 December 2018

Account Title: Allocations of Realized Authority - Transferred From Invested 

Balances

Account Number: 416700

Normal Balance: Debit

Definition: The net amount of realized authority and accomplished nonexpenditure 

transfers during the fiscal year of current-year or prior-year obligated 

authority. Use this USSGL allocation account when the parent Treasury 

Appropriation Fund Symbol has investment authority; most commonly 

associated with trust and special funds. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Account Number: 416800

Normal Balance: Debit

Definition: The amount of authority reclassified from USSGL account 416600, 

"Allocations of Realized Authority - To Be Transferred From Invested 

Balances," because of a temporary reduction. The amount is equal to the 

amount of the temporary reduction. Since this is a reclassification of an 

amount that is either receivable or payable, there is no impact on fund 

balance. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Transfers - Current-Year Authority

Account Number: 417000

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers between two Treasury 

Appropriation Fund Symbols during the fiscal year of current-year 

unobligated authority. This amount excludes transfers of amounts from 

invested balances. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 67 December 2018

Account Title: Non-Allocation Transfers of Invested Balances - Receivable

Account Number: 417100

Normal Balance: Debit

Definition: The amount to be transferred in of unrealized non-expenditure transfers of 

invested balances, excluding allocation transfers, between two trust funds or 

between two Federal funds (as defined by the Office of Management and 

Budget), when investment authority is involved. For cash management 

purposes, the funds remain invested until needed for disbursement. (This 

occurs before the request for an SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances.) 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend.

Account Title: Non-Allocation Transfers of Invested Balances - Payable

Account Number: 417200

Normal Balance: Credit

Definition: The amount to be transferred out of unrealized non-expenditure transfers of 

invested balances, excluding allocation transfers, between two trust funds or 

between two Federal funds (as defined by Office of Management and 

Budget), when investment authority is involved. For cash management 

purposes, the funds remain invested until needed for disbursement. (This 

occurs before the request for an SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances.) 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. This account does 

not close at yearend.

Account Title: Non-Allocation Transfers of Invested Balances - Transferred

Account Number: 417300

Normal Balance: Debit

Definition: The amount of non-expenditure transfers of invested balances accomplished 

via an SF 1151: Nonexpenditure Transfer Authorization, that reduce 

previously established USSGL accounts 417100, "Non-Allocation Transfers 

of Invested Balances - Receivable" or 417200, "Non-Allocation Transfers of 

Invested Balances - Payable." Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 68 December 2018

Account Title: Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Account Number: 417500

Normal Balance: Debit

Definition: The amount of new budget authority transferred between a parent Treasury 

Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer, during the fiscal year, when no 

investment authority is involved. This USSGL account is to be recorded 

mainly by general funds and revolving funds, which typically do not have 

investment authority. Although the normal balance for this account is debit, 

it is for this account to have a credit balance.

Account Title: Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Account Number: 417590

Normal Balance: Debit

Definition: The amount of new budget authority transferred between a parent Treasury 

Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer, during the fiscal year, when no 

investment authority is involved. This USSGL account is to be recorded for 

International Monetary Fund. Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance. This 

USSGL can only be used by the Department of the Treasury.

Account Title: Allocation Transfers of Prior-Year Balances

Account Number: 417600

Normal Balance: Debit

Definition: The amount of unobligated prior-year balances transferred between a parent 

Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

Account Number: 417690

Normal Balance: Debit

Definition: The amount of unobligated prior-year balances transferred between a parent 

Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer. This USSGL account is to be 

recorded for International Monetary Fund. Although the normal balance for 

this account is debit, it is acceptable for this account to have a credit balance. 

This USSGL can only be used by the Department of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 69 December 2018

Account Title: Anticipated Transfers - Prior-Year Balances

Account Number: 418000

Normal Balance: Debit

Definition: The net amount of anticipated nonexpenditure transfers of prior-year 

unobligated balances to or from appropriations and funds. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance.

Account Title: Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Account Number: 418300

Normal Balance: Debit

Definition: The amount of anticipated nonexpenditure transfers of prior-year 

unobligated balances between two unexpired Treasury Appropriation Fund 

Symbols resulting from legislation that changed the purpose for which the 

balances are available for obligation. These anticipated transfers are 

reflected as anticipated transfers of new budget authority on the SF 133: 

Report on Budget Execution and Budgetary Resources. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Transfers - Prior-Year Balances

Account Number: 419000

Normal Balance: Debit

Definition: The net amount of realized nonexpenditure transfers during the fiscal year of 

prior-year unobligated balances to or from appropriations and funds. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Balance Transfers - Extension of Availability Other Than 

Reappropriations

Account Number: 419100

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers during the fiscal year from 

an expired Treasury Appropriation Fund Symbol (TAFS) to an unexpired 

TAFS as a result of authority to extend the period of availability of the 

expired balances that does not meet the definition of a reappropriation. This 

transaction is accomplished via an SF 1151: Nonexpenditure Transfer 

Authorization. Use only with Office of Management and Budget approval. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 70 December 2018

Account Title: Balance Transfers - Unexpired to Expired

Account Number: 419200

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers during the fiscal year from 

an unexpired Treasury Appropriation Fund Symbol (TAFS) to an expired 

TAFS, for example to minimize the effect of foreign currency fluctuations in 

order to maintain the budgeted level of operations for such expired TAFS. 

This transaction is accomplished via an SF 1151: Nonexpenditure Transfer 

Authorization. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Account Number: 419300

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers during the fiscal year of 

prior-year unobligated balances between two unexpired Treasury 

Appropriation Fund Symbols resulting from legislation that changed the 

purpose for which the balances are available for obligation. These balance 

transfers are reflected as transfers of new budget authority on the SF 133: 

Report on Budget Execution and Budgetary Resources and the Office of 

Management and Budget Program and Financing Schedule. Although the 

normal balance for this account is debit, it is acceptable for this account to 

have a credit balance.

Account Title: Transfer of Obligated Balances

Account Number: 419500

Normal Balance: Debit

Definition: The amount of resources with obligations transferred to or from 

appropriations and funds recorded via nonexpenditure transfer during the 

fiscal year. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Balance Transfers-In - Expired to Expired

Account Number: 419600

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers-in during the fiscal year of 

unobligated balances to an expired Treasury Appropriation Fund Symbol 

(TAFS) from another expired TAFS. Examples include when it is required 

that an expired recipient TAFS return unobligated authority back to the 

originating TAFS, which also is expired. This transaction is accomplished 

via SF 1151: Nonexpenditure Transfer Authorization.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 71 December 2018

Account Title: Balance Transfers-Out - Expired to Expired

Account Number: 419700

Normal Balance: Credit

Definition: The amount of realized nonexpenditure transfers-out during the fiscal year of 

unobligated balances from an expired Treasury Appropriation Fund Symbol

(TAFS) to another expired TAFS. Examples include when it is required that 

an expired recipient TAFS return unobligated authority back to the 

originating TAFS, which also is expired. This transaction is accomplished 

via SF 1151: Nonexpenditure Transfer Authorization.

Account Title: Transfer of Expired Expenditure Transfers - Receivable

Account Number: 419900

Normal Balance: Debit

Definition: The amount of transfers during the fiscal year of unobligated expenditure 

transfers receivable from an expired Treasury Appropriation Fund Symbol 

(TAFS) to an unexpired TAFS. This transaction is not accomplished via an 

SF 1151: Nonexpenditure Transfer Authorization. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Total Actual Resources - Collected

Account Number: 420100

Normal Balance: Debit

Definition: This account is used at yearend closing to consolidate the total amount of 

actual resources collected from all sources. This account does not close at 

yearend.

Account Title: Total Actual Resources - Collected - International Monetary Fund

Account Number: 420190

Normal Balance: Debit

Definition: This account is used at yearend closing to consolidate the total amount of 

actual resources collected from all sources for the International Monetary 

Fund that does not crosswalk to the budgetary reports. This account does not 

close at yearend. This USSGL can only be used by the Department of the 

Treasury.

Account Title: Adjustment to Total Resources - Disposition of Canceled Payables

Account Number: 420800

Normal Balance: Credit

Definition: The amount of an adjustment to a canceled payable in a canceled Treasury 

Appropriation Fund Symbol (for example, an adjustment is to pay for a 

canceled payable).
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 72 December 2018

Account Title: Anticipated Reimbursements and Other Income

Account Number: 421000

Normal Balance: Debit

Definition: The estimate of reimbursements expected to be earned during the current 

fiscal year, subject to Office of Management and Budget apportionment, 

other authorized reimbursements, and/or other income for which current 

fiscal year obligational authority is automatically established based on 

customer orders received.

Account Title: Liquidation of Deficiency - Offsetting Collections

Account Number: 421200

Normal Balance: Debit

Definition: The amount of current-year spending authority from offsetting collections 

reclassified to liquidate a prior-year deficiency. This excludes reimbursable 

and unfilled customer order activity.

Account Title: Anticipated Expenditure Transfers from Trust Funds

Account Number: 421500

Normal Balance: Debit

Definition: The amount of anticipated appropriation expenditure transfers from a trust 

fund to a general fund during the fiscal year. In exceptional cases, this 

includes anticipated expenditure transfers to trust fund accounts, (for 

example, where the recipient account is a Limitation on Administrative 

Expenses trust fund) and anticipated expenditure transfers from a special 

fund (for example where the paying account is the Treasury Forfeiture 

Fund).

Account Title: Unfilled Customer Orders Without Advance

Account Number: 422100

Normal Balance: Debit

Definition: The total amount of unearned reimbursable orders accepted without an 

advance. This account represents the amount of goods and/or services to be 

furnished for other Federal Government agencies and for the public, if 

permitted by law and by long-standing, generally accepted practice. It also 

includes amounts for "jointly supported projects." At the time goods and/or 

services are furnished, the amount becomes reimbursements earned. In 

addition, this account is used in the credit financing fund to record the 

subsidy that will be received when previously obligated loans are disbursed. 

This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 73 December 2018

Account Title: Unfilled Customer Orders With Advance

Account Number: 422200

Normal Balance: Debit

Definition: The total amount of unearned reimbursable orders accepted with an advance. 

This account represents the amount of goods and/or services to be furnished 

for other Federal Government agencies or the public. It also includes 

amounts for "jointly supported projects." At the time goods and/or services 

are furnished, the amount becomes reimbursements earned. This account 

does not close at yearend.

Account Title: Expenditure Transfers From Trust Funds - Receivable

Account Number: 422500

Normal Balance: Debit

Definition: The amount of expenditure transfers from a trust fund to a general fund, 

authorized by law but not yet collected. In exceptional cases, this includes 

expenditure transfers receivable in trust fund accounts (for example, where 

the recipient account is a Limitation on Administrative Expenses trust fund) 

and expenditure transfers receivable from a special fund (for example where 

the paying account is the Treasury Forfeiture Fund). This account does not 

close at yearend.

Account Title: Unfilled Customer Orders Without Advance - Transferred

Account Number: 423000

Normal Balance: Debit

Definition: The amount in USSGL account 422100, "Unfilled Customer Orders Without 

Advance," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Unfilled Customer Orders With Advance - Transferred

Account Number: 423100

Normal Balance: Credit

Definition: The amount in USSGL account 422200, "Unfilled Customer Orders With 

Advance," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is credit, it is 

acceptable for this account to have a debit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 74 December 2018

Account Title: Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Account Number: 423200

Normal Balance: Debit

Definition: The amount in USSGL account 422500, "Appropriation Trust Fund 

Expenditure Transfers - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Reimbursements and Other Income Earned - Receivable -

Transferred

Account Number: 423300

Normal Balance: Debit

Definition: The amount in USSGL account 425100, "Reimbursements and Other 

Income Earned - Receivable," transferred from one Treasury Appropriation 

Fund Symbol to another. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.

Account Title: Other Federal Receivables - Transferred

Account Number: 423400

Normal Balance: Debit

Definition: The amount in USSGL account 428700, "Other Federal Receivables," 

transferred from one Treasury Appropriation Fund Symbol to another. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Account Number: 424000

Normal Balance: Credit

Definition: An amount equal to the actual 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. The 

balance in this account will be adjusted to zero at year end.

Account Title: Reimbursements and Other Income Earned - Receivable

Account Number: 425100

Normal Balance: Debit

Definition: The amount of reimbursements and other income earned but not collected to 

date through the delivery of goods and performance of services. This 

account does not close at year-end.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 75 December 2018

Account Title: Reimbursements and Other Income Earned - Collected

Account Number: 425200

Normal Balance: Debit

Definition: The amount of reimbursements and other income earned and collected to 

date through the provision of goods and performance of services.

Account Title: Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

Account Number: 425300

Normal Balance: Debit

Definition: The total amount of prior-year reimbursable orders accepted with an advance 

and subsequently returned to the ordering entity as obligations and outlays.

Account Title: Expenditure Transfers from Trust Funds - Collected

Account Number: 425500

Normal Balance: Debit

Definition: The amount of expenditure transfers collected by a general fund from a trust 

during the fiscal year. In exceptional cases, this includes expenditure 

transfers to trust fund accounts (for example, where the recipient account is a 

Limitation on Administrative Expenses trust fund) and expenditure transfers

from a special fund (e.g. where the paying account is the Treasury Forfeiture 

Fund).

Account Title: Actual Collections of Governmental-Type Fees

Account Number: 426000

Normal Balance: Debit

Definition: The amount of fees collected during the fiscal year from non-Federal sources 

arising from the Federal Government's exercise of its sovereign or 

governmental powers.

Account Title: Actual Collections of Business-Type Fees

Account Number: 426100

Normal Balance: Debit

Definition: The amount of fees collected during the fiscal year from non-Federal sources 

resulting from business-type transactions.

Account Title: Actual Collections of Loan Principal

Account Number: 426200

Normal Balance: Debit

Definition: The total amount of loan principal collected during the fiscal year from nonFederal sources.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 76 December 2018

Account Title: Actual Collections of Loan Interest

Account Number: 426300

Normal Balance: Debit

Definition: The total amount of loan interest collected during the fiscal year from nonFederal sources.

Account Title: Actual Collections of Rent

Account Number: 426400

Normal Balance: Debit

Definition: The total amount of rent collected during the fiscal year from non-Federal 

sources.

Account Title: Actual Collections From Sale of Foreclosed Property

Account Number: 426500

Normal Balance: Debit

Definition: The amount collected during the fiscal year from the sale of foreclosed 

property.

Account Title: Other Actual Business-Type Collections From Non-Federal Sources

Account Number: 426600

Normal Balance: Debit

Definition: The amount collected during the fiscal year from non-Federal sources for 

which a specific USSGL account does not exist. These collections result 

from business-type transactions.

Account Title: Other Actual Governmental-Type Collections From Non-Federal 

Sources

Account Number: 426700

Normal Balance: Debit

Definition: The amount collected during the fiscal year from non-Federal sources for 

which a specific USSGL account does not exist. These collections arise from 

the U.S. Federal Government's exercise of its sovereign or governmental 

powers.

Account Title: Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Account Number: 426800

Normal Balance: Debit

Definition: The amount of interest collected during the fiscal year from foreign 

securities. The amount of the net change consisting of interest, charges and 

assessments related to SDR's. Although the normal balance in this account is 

a debit, it is acceptable in certain instances for this account to have a credit 

balance when a loss is recognized. This USSGL account is to be used only 

by the Department of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 77 December 2018

Account Title: Actual Program Fund Subsidy Collected

Account Number: 427100

Normal Balance: Debit

Definition: The amount of subsidy for loan programs collected during the fiscal year by 

the financing fund from the program fund.

Account Title: Interest Collected From Treasury

Account Number: 427300

Normal Balance: Debit

Definition: The amount of interest collected during the fiscal year from the U.S. 

Department of the Treasury.

Account Title: Actual Collections From Liquidating Fund

Account Number: 427500

Normal Balance: Debit

Definition: The amount the financing fund collects during the fiscal year from the 

liquidating fund for assuming pre-credit reform loans for which the terms 

have been modified.

Account Title: Actual Collections From Financing Fund

Account Number: 427600

Normal Balance: Debit

Definition: The amount collected by the program fund or liquidating fund from the 

financing fund during the year. This will include liquidating fund collections 

for modified direct loans transferred to the financing fund, program fund 

collections for negative subsidies, downward reestimates in mandatory loan 

programs, or other interfund collections paid from the financing fund.

Account Title: Other Actual Collections - Federal

Account Number: 427700

Normal Balance: Debit

Definition: The amount collected during the fiscal year from Federal agencies or Federal 

entities for which a specific USSGL account has not been established.

Account Title: Interest Receivable From Treasury

Account Number: 428300

Normal Balance: Debit

Definition: The amount of interest due but not collected from U.S. Department of the 

Treasury. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 78 December 2018

Account Title: Receivable From the Liquidating Fund

Account Number: 428500

Normal Balance: Debit

Definition: The amount due to the financing fund but not collected from the liquidating 

fund for assuming pre-credit reform loans for which the terms have been

modified. This account does not close at yearend.

Account Title: Receivable From the Financing Fund

Account Number: 428600

Normal Balance: Debit

Definition: The amount due but not yet collected by the program fund or liquidating 

fund from the financing fund during the year. This will include liquidating 

fund collections for modified direct loans transferred to the financing fund, 

program fund collections for negative subsidies, downward reestimates in 

mandatory loan programs, or other interfund collections paid from the 

financing fund. This account does not close at yearend.

Account Title: Other Federal Receivables

Account Number: 428700

Normal Balance: Debit

Definition: The amount of uncollected amounts due from Federal agencies or Federal 

entities for which a specific USSGL account has not been established. This 

could include refunds receivable from Federal sources because of 

overpayments. This account does not close at yearend.

Account Title: Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Account Number: 429000

Normal Balance: Debit

Definition: The amount of amortized discount in Treasury Appropriation Fund Symbols 

that invest offsetting collections in U.S. Treasury Zero Coupon Bonds.

Account Title: Adjustments to the Exchange Stabilization Fund (ESF)

Account Number: 429500

Normal Balance: Debit

Definition: The amount of increase or decrease in the Exchange Stabilization Fund as a 

result of revaluation, foreign exchange rate adjustments, and special 

liabilities (general allocations and special drawing rights certificates). 

Although the normal balance in this account is a debit, it is acceptable in 

certain instances for this account to have a credit balance when a loss is 

recognized. This USSGL account is to be used only by the Department of 

the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 79 December 2018

Account Title: Adjustments to the International Monetary Fund

Account Number: 429590

Normal Balance: Debit

Definition: The amount of increase or decrease in International Monetary Fund as a 

result of revaluation and foreign exchange rate adjustments. Although the 

normal balance in this account is a debit, it is acceptable in certain instances 

for this account to have a credit balance (when a loss is recognized).

Account Title: Anticipated Recoveries of Prior-Year Obligations

Account Number: 431000

Normal Balance: Debit

Definition: Estimated cancellations or downward adjustments of prior-year obligations 

anticipated for recovery in the current fiscal year (only use in unexpired 

multi-year or no-year funds).

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Account Number: 432000

Normal Balance: Debit

Definition: The amount of adjustments made for the change in the allocation of 

budgetary resources between certain trust fund and Federal agency general 

fund funding sources and performing accounts. Although the normal balance 

for this account is debit, it is acceptable for this account to have a credit 

balance.

Account Title: Canceled Authority

Account Number: 435000

Normal Balance: Credit

Definition: The amount of appropriation authority that is canceled 5 years after the 

expiration of an annual or a multi-year appropriation. This is part of the 

yearend process and does not involve a U.S. Treasury warrant. This account 

does not close at yearend.

Account Title: Partial or Early Cancellation of Authority

Account Number: 435100

Normal Balance: Credit

Definition: The amount of annual, multi-year, or no-year appropriation authority that is 

canceled early by administrative action in a definite account or by early 

cancellation of the entire appropriation.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 80 December 2018

Account Title: Partial Cancellation of Authority - International Monetary Fund

Account Number: 435190

Normal Balance: Credit

Definition: The amount of no-year appropriation authority that is canceled early by 

administrative action. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Appropriation Withdrawn

Account Number: 435400

Normal Balance: Credit

Definition: The amount of indefinite appropriations derived from the General Fund of 

the U.S. Government withdrawn due to recoveries of prior-year obligations.

Account Title: Cancellation of Appropriation From Unavailable Receipts

Account Number: 435500

Normal Balance: Credit

Definition: The amount of appropriated receipts in an expenditure account that is 

canceled and returned to the associated trust or special fund unavailable 

receipt account from which the amount was originally derived. The amounts 

are to be returned via Treasury warrant.

Account Title: Cancellation of Appropriation From Invested Balances

Account Number: 435600

Normal Balance: Credit

Definition: The amount of appropriated receipts in a trust or special fund expenditure 

account that is canceled and returned to the originating invested trust or 

special fund from which the amount was originally derived. The amounts are 

to be returned via an SF 1151: Nonexpenditure Transfer Authorization.

Account Title: Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Account Number: 435700

Normal Balance: Credit

Definition: The amount of appropriated receipts in a trust or special fund expenditure 

account, represented as a receivable from an invested trust or special fund, 

that is canceled. There is no movement of fund balance.

Account Title: Appropriation Purpose Fulfilled - Balance Not Available

Account Number: 436000

Normal Balance: Credit

Definition: The portion of the unobligated balances 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. This account does not 

close at the end of the year.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 81 December 2018

Account Title: Offset to Appropriation Realized for Redemption of Treasury 

Securities

Account Number: 437000

Normal Balance: Credit

Definition: The offset to appropriations received for the redemption of U.S. Treasury 

securities.

Account Title: Temporary Reduction - New Budget Authority

Account Number: 438200

Normal Balance: Credit

Definition: The amount of new budget authority temporarily reduced by enacted 

legislation in special and nonrevolving trust Treasury Appropriation Fund 

Symbols associated with a receipt account designated by the U.S. 

Department of the Treasury as "available." This account also may be used in 

revolving funds or for reductions of spending authority from offsetting 

collections only if it is deemed appropriate by Office of Management and 

Budget and/or a specific legislative action. For permanent reductions, refer 

to USSGL account 439200, "Permanent Reduction - New Budget 

Authority."

Account Title: Temporary Reduction - Prior-Year Balances

Account Number: 438300

Normal Balance: Credit

Definition: The amount of prior-year balances temporarily reduced by enacted 

legislation in special and nonrevolving trust Treasury Appropriation Fund 

Symbols associated with a receipt account designated by the U.S. 

Department of the Treasury as "available." This account also may be used in 

revolving funds or for reductions of spending authority from offsetting 

collections but only if it is deemed appropriate by Office of Management 

and Budget and/or a specific legislative action. For permanent reductions, 

refer to USSGL account 439300, "Permanent Reduction - Prior-Year 

Balances."

Account Title: Temporary Reduction/Cancellation Returned by Appropriation

Account Number: 438400

Normal Balance: Credit

Definition: The amount of a temporary reduction or cancellation reclassified at yearend 

closing. Use only for Treasury Appropriation Fund Symbol (TAFS) 

receiving a temporary reduction or a cancellation of amounts payable from 

invested trust or special fund balances. Also use for the amount subsequently 

recorded as new budget authority and returned as an appropriation to a 

TAFS in the next year. This account does not close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 82 December 2018

Account Title: Temporary Sequester Returned for Cancellation

Account Number: 438500

Normal Balance: Debit

Definition: The amount of appropriation derived from the General Fund of the U.S. 

Government or offsetting collections previously sequestered in the unexpired 

available but unavailable for obligation in the subsequent fiscal year that 

must be made available for cancellation.

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Account Number: 438700

Normal Balance: Credit

Definition: The amount of new budget authority temporarily reduced by enacted 

legislation in a special or nonrevolving trust Treasury Appropriation Fund 

Symbol associated with a receipt account designated by the U.S. Department 

of the Treasury as "unavailable."

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Account Number: 438800

Normal Balance: Credit

Definition: The amount of prior-year balances temporarily reduced by enacted 

legislation in a special or nonrevolving trust Treasury Appropriation Fund 

Symbol associated with a receipt account designated by the U.S. Department 

of the Treasury as "unavailable."

Account Title: Reappropriations - Transfers-Out

Account Number: 439000

Normal Balance: Credit

Definition: The amount of budgetary resources transferred out based on a law that 

extends the availability of unobligated balances of budget authority that have 

expired, as a result of legislation enacted subsequent to the law that provided 

the budget authority. This transaction is accomplished via an SF 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Adjustments to Indefinite Appropriations

Account Number: 439100

Normal Balance: Credit

Definition: The amount necessary to reconcile obligations with resources for indefinite 

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

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 83 December 2018

Account Title: Adjustments to Indefinite Appropriations - International Monetary 

Fund

Account Number: 439190

Normal Balance: Credit

Definition: The amount necessary to reconcile obligations with resources for indefinite 

appropriations derived from the General Fund of the U.S. Government for 

International Monetary Fund. Although the normal balance for this account 

is credit, it is acceptable in certain instances for this account to have a debit 

balance. This USSGL can only be used by the Department of the Treasury.

Account Title: Permanent Reduction - New Budget Authority

Account Number: 439200

Normal Balance: Credit

Definition: The amount of new budget authority permanently reduced by enacted 

legislation. For amounts appropriated from the General Fund of the U.S. 

Government or from unavailable receipts, there is an impact on fund 

balance. However, for reductions to contract authority and borrowing 

authority, there is no impact on fund balance. Also use this account to record 

reductions in special or nonrevolving trust fund expenditure Treasury 

Appropriation Fund Symbols funded by special or nonrevolving trust fund 

unavailable receipt accounts. Amounts classified as temporary reductions of 

new budget authority are posted to USSGL account 438200, "Temporary 

Reduction - New Budget Authority."

Account Title: Permanent Reduction - Prior-Year Balances

Account Number: 439300

Normal Balance: Credit

Definition: The amount of prior-year balances permanently reduced by enacted 

legislation. For amounts appropriated from the General Fund of the U.S. 

Government or from unavailable receipts, there is an impact on fund 

balance. However, for reductions to contract authority and borrowing 

authority, there is no impact on fund balance. Also use this account to record 

permanent reductions in special or nonrevolving trust fund expenditure 

Treasury Appropriation Fund Symbols funded by special or nonrevolving 

trust fund unavailable receipt accounts. Amounts classified as temporary 

reductions of prior-year budgetary resources are posted to USSGL account 

438300, ''Temporary Reduction - Prior-Year Balances."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 84 December 2018

Account Title: Receipts Unavailable for Obligation Upon Collection

Account Number: 439400

Normal Balance: Credit

Definition: The amount of receipts that, immediately upon collection, is not available for 

obligation. These receipts, or a portion thereof, may be available for 

investment before becoming available for obligation. For example, the 

authorizing legislation may specify a portion of the receipts is available for 

obligation, while the entire amount of the receipts is available for 

investment. This account does not close at yearend.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Account Number: 439500

Normal Balance: Credit

Definition: This authority (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. 

This account reflects activity that must adjust to zero before the fourthquarter adjusted trial balance submission.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Prior-Year Authority

Account Number: 439501

Normal Balance: Credit

Definition: Unobligated balance is part of an annual administrative limitation whereby 

all of the budgetary resources (temporarily withheld by reason of specific 

statutory restrictions) may not be used until the specific legal requirements 

are met. This account reflects activity that must adjust to zero before the 

fourth-quarter adjusted trial balance submission.

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Account Number: 439600

Normal Balance: Credit

Definition: The amount of authority in a special or trust 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 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 85 December 2018

Account Title: Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Account Number: 439700

Normal Balance: Credit

Definition: The amount of appropriations (derived from special or trust non-revolving 

fund receipts), borrowing authority and contract authority that becomes 

unavailable for obligation until specific legal requirements are met. For 

example, the portion of appropriated special or trust non-revolving fund 

receipts collected in the current fiscal year that is precluded from obligation 

at yearend because of a provision of law (such as a limitation on obligations 

or a benefit formula). For situations involving borrowing authority and 

contract authority, the use of this USSGL account is restricted. This account 

does not close at yearend.

Account Title: Appropriations Temporarily Precluded From Obligation - Prior-Year

Account Number: 439701

Normal Balance: Credit

Definition: Based on situations where total budgetary resources are precluded from 

obligation in a fiscal year by a provision of law (such as a limitation on 

obligations), the amount of unobligated balances of appropriations (derived 

from special and trust non-revolving fund receipts) that becomes unavailable 

for obligation until specific legal requirements are met is also precluded in 

special and non-revolving trust funds. This balance is the result of recoveries 

of prior-year obligations and/or unobligated balance transfers in.

Account Title: Appropriations Temporarily Precluded From Obligation

Account Number: 439730

Normal Balance: Credit

Definition: The amount of appropriations (derived from the General Fund of the U.S. 

Government) that becomes unavailable for obligation until specific legal 

requirements are met. The use of this USSGL account is restricted. This 

account does not close at yearend.

Account Title: Offsetting Collections Temporarily Precluded From Obligation

Account Number: 439800

Normal Balance: Credit

Definition: The amount of offsetting collections that becomes unavailable for obligation 

until specific legal requirements are met. This account does not close at 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 86 December 2018

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Account Number: 439900

Normal Balance: Credit

Definition: The amount of authority in a special or trust 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 yearend.

Account Title: Unapportioned Authority - Pending Rescission

Account Number: 442000

Normal Balance: Credit

Definition: The total amount of budgetary resources withheld pending rescission action 

by the United States Congress.

Account Title: Unapportioned Authority - OMB Deferral

Account Number: 443000

Normal Balance: Credit

Definition: The amount of budgetary authority specifically withheld from apportionment 

by Office of Management and Budget.

Account Title: Unapportioned Authority

Account Number: 445000

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources not yet apportioned. These 

funds are not available for obligation.

Account Title: Apportionments

Account Number: 451000

Normal Balance: Credit

Definition: The amounts apportioned by Office of Management and Budget that are 

available for allotment in a current or subsequent period.

Account Title: Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Account Number: 459000

Normal Balance: Credit

Definition: Anticipated amounts apportioned for the current or subsequent periods, for 

programs subject to apportionment. These amounts are unavailable for 

obligation.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 87 December 2018

Account Title: Allotments - Realized Resources

Account Number: 461000

Normal Balance: Credit

Definition: The current-period amount available for obligation or commitment. 

Allowances or suballotments may be established at the Federal agency level.

Account Title: Unobligated Funds Exempt From Apportionment

Account Number: 462000

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources in programs exempt from 

apportionment that is available for commitment and obligation. This account 

does not close at yearend.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Account Number: 462090

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources in programs exempt from 

apportionment that is available for commitment and obligation for the 

International Monetary Fund. This account does not close at yearend. This 

USSGL can only be used by the Department of the Treasury.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Account Number: 462091

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources in programs exempt from 

apportionment that is available for commitment and obligation for the 

International Monetary Fund, New Arrangements to Borrow. This account 

does not close at yearend. This USSGL can only be used by the Department 

of the Treasury.

Account Title: Funds Not Available for Commitment/Obligation

Account Number: 463000

Normal Balance: Credit

Definition: Appropriated funds not available for commitment/obligation.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 88 December 2018

Account Title: Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Account Number: 463500

Normal Balance: Credit

Definition: Funds not available for commitment/obligations. The amount of increase or 

decrease in the Exchange Stabilization Fund as a result of revaluation, 

foreign exchange rate adjustments, and special liabilities (general allocations 

and special drawing rights certificates). Although the normal balance in this 

account is a credit, it is acceptable in certain instances for this account to 

have a debit balance when a loss is recognized. This USSGL account is to be 

used only by the Department of the Treasury. This account does not close at 

year end.

Account Title: Allotments - Expired Authority

Account Number: 465000

Normal Balance: Credit

Definition: The amount of unobligated appropriation authority from prior years that is 

no longer available for new obligations. This authority is only available for 

adjustments to existing obligations.

Account Title: Anticipated Resources - Programs Exempt From Apportionment

Account Number: 469000

Normal Balance: Credit

Definition: Anticipated amounts in programs exempt from apportionment.

Account Title: Commitments - Programs Subject to Apportionment

Account Number: 470000

Normal Balance: Credit

Definition: The amount of allotment or lower-level authority committed in anticipation 

of obligation for programs subject to apportionment.

Account Title: Commitments - Programs Exempt From Apportionment

Account Number: 472000

Normal Balance: Credit

Definition: The amount of allotment or lower level authority committed in anticipation 

of obligation for programs exempt from apportionment.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 89 December 2018

Account Title: Undelivered Orders - Obligations, Unpaid

Account Number: 480100

Normal Balance: Credit

Definition: The amount of goods and/or services ordered, which have not been actually 

or constructively received and for which amounts have not been prepaid or 

advanced. This includes amounts specified in other contracts or agreements 

such as grants, program subsidies, undisbursed loans and claims, and similar 

events for which an advance or prepayment has not occurred. This account 

does not close at yearend.

Account Title: Undelivered Orders - Obligations, Prepaid/Advanced

Account Number: 480200

Normal Balance: Credit

Definition: The amount of goods and/or services ordered, which have not been actually 

or constructively received but have been prepaid or advanced. This includes 

amounts specified in other contracts or agreements such as grants, program 

subsidies, undisbursed loans and claims, and similar events for which an 

advance or prepayment has occurred. This account does not close at yearend.

Account Title: Undelivered Orders - Obligations Transferred, Unpaid

Account Number: 483100

Normal Balance: Credit

Definition: The amount of goods and/or services ordered and obligated in one Treasury 

Appropriation Fund Symbol (TAFS) and transferred to or from another 

TAFS, which have not been actually or constructively received and not 

prepaid or advanced at the time of transfer. This includes amounts specified 

in other contracts or agreements such as grants, program subsidies, 

undisbursed loans and claims, and similar events for which an advance or 

prepayment has not occurred. Although the normal balance for this account 

is credit, it is acceptable for this account to have a debit balance.

Account Title: Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Account Number: 483200

Normal Balance: Credit

Definition: The amount of goods and/or services ordered and obligated in one Treasury 

Appropriation Fund Symbol (TAFS) and transferred to or from another 

TAFS, which have not been actually or constructively received but have 

been prepaid or advanced at the time of transfer. This includes amounts

specified in other contracts or agreements such as grants, program subsidies, 

undisbursed loans and claims, and similar events for which an advance or 

prepayment has not occurred. Although the normal balance for this account 

is credit, it is acceptable for this account to have a debit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 90 December 2018

Account Title: Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Account Number: 487100

Normal Balance: Debit

Definition: The amount of recoveries during the current fiscal year resulting from 

downward adjustments to obligations originally recorded in a prior fiscal 

year in USSGL account 480100, "Undelivered Orders - Obligations, 

Unpaid."

Account Title: Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Account Number: 487200

Normal Balance: Debit

Definition: The amount of cash refunds during the current fiscal year resulting from 

downward adjustments to obligations that were originally recorded in a prior 

fiscal year in USSGL account 480200, "Undelivered Orders - Obligations, 

Prepaid/Advanced."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Account Number: 488100

Normal Balance: Credit

Definition: The amount of upward adjustments during the current fiscal year to 

obligations that were originally recorded in a prior fiscal year in USSGL 

account 480100, "Undelivered Orders - Obligations, Unpaid."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Account Number: 488200

Normal Balance: Credit

Definition: The amount of upward adjustments during the current fiscal year to 

obligations that were originally recorded in a prior fiscal year in USSGL 

account 480200, "Undelivered Orders - Obligations, Prepaid/Advanced."

Account Title: Delivered Orders - Obligations, Unpaid

Account Number: 490100

Normal Balance: Credit

Definition: The amount accrued or due for: (1) services performed by employees, 

contractors, vendors, carriers, grantees, lessors, and other government funds; 

(2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc. This account does not close at year-end.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 91 December 2018

Account Title: Delivered Orders - Obligations, Paid

Account Number: 490200

Normal Balance: Credit

Definition: The amount paid/outlayed for: (1) services performed by employees, 

contractors, vendors, carriers, grantees, lessors, and other government funds; 

(2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc.

Account Title: Authority Outlayed Not Yet Disbursed

Account Number: 490800

Normal Balance: Credit

Definition: The amount of authority outlayed but not yet disbursed. Use only in specific 

circumstances, such as for interest on certain Bureau of the Fiscal Service 

securities. This account does not close at yearend.

Account Title: Delivered Orders - Obligations Transferred, Unpaid

Account Number: 493100

Normal Balance: Credit

Definition: The amount in USSGL account 490100, "Delivered Orders - Obligations, 

Unpaid," transferred during the fiscal year to or from another Treasury 

Appropriation Fund Symbol. This includes amounts accrued or due for: (1) 

services performed by employees, contractors, vendors, carriers, grantees, 

lessors, and other government funds; (2) goods and tangible property 

received; and (3) programs for which no current service performance is 

required such as annuities, insurance claims, benefit payments, loans, etc. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Account Number: 497100

Normal Balance: Debit

Definition: The amount of recoveries that were originally recorded in a prior fiscal year 

during the fiscal year resulting from downward adjustments to USSGL 

account 490100, "Delivered Orders - Obligations, Unpaid."

Account Title: Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Account Number: 497200

Normal Balance: Debit

Definition: The amount of cash refunds during the fiscal year resulting from downward 

adjustments to USSGL account 490200, "Delivered Orders - Obligations, 

Paid," that were originally recorded in a prior fiscal year.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 92 December 2018

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Account Number: 498100

Normal Balance: Credit

Definition: The amount of upward adjustments during the fiscal year to USSGL account 

490100, "Delivered Orders - Obligations, Unpaid," or USSGL account 

490200, "Delivered Orders - Obligations, Paid," that were originally 

recorded in a prior fiscal year.

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Account Number: 498200

Normal Balance: Credit

Definition: The amount of upward adjustments that were originally recorded in a prior 

fiscal year paid/outlayed during the fiscal year to USSGL account 490100, 

"Delivered Orders - Obligations, Unpaid," or USSGL account 490200, 

"Delivered Orders - Obligations, Paid."

Account Title: Revenue From Goods Sold

Account Number: 510000

Normal Balance: Credit

Definition: The amount of revenue earned from the sale of any purchased or finished 

goods processed for sale or use under a program of trading, manufacturing, 

etc.

Account Title: Contra Revenue for Goods Sold

Account Number: 510900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for goods sold when collection 

of amounts of revenue accrued is not expected. Amounts recorded are based 

on adjustments, returns, allowances, price redetermination, and refunds other 

than taxes where revenue is earned, but does not include credit losses.

Account Title: Revenue From Services Provided

Account Number: 520000

Normal Balance: Credit

Definition: The amount of revenue earned from the sale of services provided, including 

sale of power, transportation, etc.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 93 December 2018

Account Title: Contra Revenue for Services Provided

Account Number: 520900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for services provided when 

collection of amounts of revenue accrued is not expected. Amounts recorded 

are based on adjustments, returns, allowances, price redetermination, and 

refunds other than taxes where revenue is earned, but does not include credit 

losses.

Account Title: Interest Revenue - Other

Account Number: 531000

Normal Balance: Credit

Definition: The amount of revenue earned from interest not associated with investments 

or from borrowings/loans.

Account Title: Interest Revenue - Investments

Account Number: 531100

Normal Balance: Credit

Definition: The amount of interest revenue earned from investments.

Account Title: Interest Revenue - Loans Receivable/Uninvested Funds

Account Number: 531200

Normal Balance: Credit

Definition: The amount of interest revenue earned for credit reform and non-credit 

reform loans receivable and uninvested balances in credit reform financing 

funds.

Account Title: Interest Revenue - Subsidy Amortization

Account Number: 531300

Normal Balance: Credit

Definition: The amortized amount of subsidy cost allowance for direct loans that are 

subject to the Federal Credit Reform Act of 1990, as amended. The 

amortized amount is recognized as an increase or decrease in interest 

revenue. This revenue needs to be tracked separately from interest revenue 

collected from borrowers for reporting purposes. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance. (Refer to FASAB SFFAS No. 2; 

"Accounting for Direct Loans and Loan Guarantees," as amended by 

FASAB SFFAS No. 19; "Technical Amendments to Accounting Standards 

For Direct Loans and Loan Guarantees in SFFAS 2.")
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 94 December 2018

Account Title: Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 531400

Normal Balance: Credit

Definition: The amount of revenue earned from declared dividends and associated 

distributions on equity investments accounted for under the provisions of the 

Federal Credit Reform Act of 1990.

Account Title: Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 531500

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue earned from declared 

dividends and associated distributions on equity investments accounted for 

under the provisions of the Federal Credit Reform Act of 1990.

Account Title: Contra Revenue for Interest Revenue - Loans Receivable

Account Number: 531700

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for interest accrued on noncredit reform loans receivable when realization is not expected.

Account Title: Contra Revenue for Interest Revenue - Investments

Account Number: 531800

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for interest accrued on 

investments when realization is not expected, or to offset intragovernmental 

interest revenue in nonfiduciary deposit funds with investment authority, in 

compliance with SFFAS 7, paragraph 239.

Account Title: Contra Revenue for Interest Revenue - Other

Account Number: 531900

Normal Balance: Debit

Definition: The amount reflecting a reduction in other revenue for interest accrued not 

associated with investments or borrowings/loans when realization is not 

expected. Amounts recorded are based on abatements, adjustments, returns, 

allowances, or price redeterminations.

Account Title: Penalties and Fines Revenue

Account Number: 532000

Normal Balance: Credit

Definition: The amount of revenue from penalties and fines.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 95 December 2018

Account Title: Contra Revenue for Penalties and Fines

Account Number: 532400

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for penalties and fines when 

realization is not expected as defined in FASAB SFFAS No. 7, paragraph 

41.

Account Title: Administrative Fees Revenue

Account Number: 532500

Normal Balance: Credit

Definition: The amount of revenue earned from administrative fees.

Account Title: Contra Revenue for Administrative Fees

Account Number: 532900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for administrative fees when 

realization is not expected as defined in FASAB SFFAS No. 7, paragraph 

41.

Account Title: Funded Benefit Program Revenue

Account Number: 540000

Normal Balance: Credit

Definition: The amount of funded revenue recorded by administering agencies for 

retirement plans, insurance plans, and other annuities.

Account Title: Unfunded FECA Benefit Revenue

Account Number: 540500

Normal Balance: Credit

Definition: The amount of unfunded FECA accrued revenue recorded by the 

Department of Labor due from employers.

Account Title: Contra Revenue for Unfunded FECA Benefit Revenue

Account Number: 540600

Normal Balance: Debit

Definition: The amount reflecting a reduction in unfunded FECA revenue for a benefit 

program based on adjustments as stipulated by law.

Account Title: Contra Revenue for Funded Benefit Program Revenue

Account Number: 540900

Normal Balance: Debit

Definition: The amount reflecting a reduction in funded revenue for a benefit program 

based on adjustments as stipulated by law.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 96 December 2018

Account Title: Insurance and Guarantee Premium Revenue

Account Number: 550000

Normal Balance: Credit

Definition: Revenue earned from insurance and guarantee premiums.

Account Title: Contra Revenue for Insurance and Guarantee Premium Revenue

Account Number: 550900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for an insurance and guarantee 

premium based on adjustments stipulated by law not including credit losses.

Account Title: Donated Revenue - Financial Resources

Account Number: 560000

Normal Balance: Credit

Definition: The amount of financial resources donated to a Federal entity from a nonFederal source; for example, cash or securities.

Account Title: Contra Revenue for Donations - Financial Resources

Account Number: 560900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for donated financial resources 

that are returned; for example, cash or securities.

Account Title: Donated Revenue - Non-Financial Resources

Account Number: 561000

Normal Balance: Credit

Definition: The amount of non-financial resources donated to a Federal entity from a 

non-Federal source; for example, land or buildings.

Account Title: Contra Donated Revenue - Nonfinancial Resources

Account Number: 561900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for donated nonfinancial 

resources that are returned; for example, land or buildings.

Account Title: Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564000

Normal Balance: Credit

Definition: The amount of revenue received related to forfeitures of cash and cash 

equivalents.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 97 December 2018

Account Title: Contra Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue received related to forfeitures 

of cash and cash equivalents when realization is not expected. Amounts 

recorded are based on adjustments, returns, allowances, price 

redetermination, and refunds other than taxes where revenue is earned.

Account Title: Forfeiture Revenue - Forfeitures of Property

Account Number: 565000

Normal Balance: Credit

Definition: The amount of revenue received related to forfeitures of property.

Account Title: Contra Forfeiture Revenue - Forfeitures of Property

Account Number: 565900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue received related to forfeitures 

of property that are returned. Amounts recorded are based on adjustments, 

returns, allowances, price redetermination, and refunds other than taxes 

where revenue is earned.

Account Title: Expended Appropriations

Account Number: 570000

Normal Balance: Credit

Definition: The amount of appropriations used during the fiscal year when goods and 

services are received or benefits are provided. Special and trust funds that 

receive appropriations from the General Fund of the U.S. Government are to 

use this account.

Account Title: Appropriations - Expended

Account Number: 570005

Normal Balance: Debit

Definition: The amount of General Fund of the U.S. Government-financed 

appropriations used by agencies during the fiscal year when goods and 

services are received or benefits are provided. This account corresponds to 

Federal reporting entity's Expended Appropriations (USSGL Account 

570000). This account is for the General Fund of the U.S. Government use 

only.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 98 December 2018

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Account Number: 570500

Normal Balance: Credit

Definition: The amount of net increase or decrease to expended appropriations due to 

errors in years preceding the prior-year's financial statements that resulted 

from mathematical mistakes, mistakes in the application of accounting 

principles, or oversight or misuse of facts that existed at the time the 

financial statements were prepared. Use only when comparative financial 

statements are being presented. Although the normal balance for this account 

is credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 570800

Normal Balance: Credit

Definition: The amount of net increase or decrease to expended appropriations due to 

errors in prior-period financial statements that resulted from mathematical 

mistakes, mistakes in the application of accounting principles, or oversight 

or misuse of facts that existed at the time the financial statements were 

prepared. Use USSGL account 570500, "Expended Appropriations - PriorPeriod Adjustments Due to Corrections of Errors - Years Preceding the 

Prior-Year" for the amount of net increase or decrease to expended 

appropriations due to errors occurring in years preceding the prior-year's 

financial statements. Although the normal balance for this account is credit, 

it is acceptable in certain instances for this account to have a debit balance.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 570900

Normal Balance: Credit

Definition: The amount of net increase or decrease to expended appropriations from a 

prior-period due to a change from one generally accepted accounting 

principle to another one that can be justified as preferable or the adoption of 

a new FASAB standard. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 99 December 2018

Account Title: Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections

Account Number: 571000

Normal Balance: Credit

Definition: The amount of Federal agency non-entity and custodial collections 

transferred in by a reporting entity on behalf of the General Fund of the U.S. 

Government. This account corresponds to the Federal reporting entity's 

Collections for Others Statement of Custodial Activity (USSGL account 

599000) and Offset to Non-Entity Collections Statement of Changes in Net 

Position (USSGL account 599300). This account is for the General Fund of 

the U.S. Government use only.

Account Title: Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government

Account Number: 571200

Normal Balance: Credit

Definition: The accrued amount of non-entity, custodial collections and custodial 

revenues to be collected by a reporting entity on behalf of the General Fund 

of the U.S. Government. This account corresponds to the Federal reporting 

entity's Accrual Collections for Others Statement of Custodial Activity 

(USSGL account 599100) and Offset to Non-Entity Accrued Collections 

Statement of Changes in Net Position (USSGL account 599400). This 

account is for the General Fund of the U.S. Government use only.

Account Title: Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government

Account Number: 571300

Normal Balance: Credit

Definition: In a custodial or non-entity transaction between two federal entities, there is 

an entity who collects on behalf of another entity, but is not entitled to retain 

the collections (collecting entity or custodian) and an agency on whose 

behalf the collecting entity is collecting (receiving entity). This account 

should be used by the receiving entity to accrue the amount that will be 

transferred to them by the collecting agency. This USSGL account is a direct 

offset to the collecting entity's Accrual Collections for Others Statement of 

Custodial Activity (USSGL account 599100), Offset to Non-Entity Accrued 

Collections Statement of Changes in Net Position (USSGL account 599400), 

and in certain situations, Collections for Others - Statement of Custodial 

Activity (USSGL account 599000).
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 100 December 2018

Account Title: Financing Sources Transferred In Without Reimbursement

Account Number: 572000

Normal Balance: Credit

Definition: The amount determined to increase the financing source of a reporting 

Federal entity that occurs as a result of an asset being transferred in. The 

amount of the asset is recorded at book value of the transferring Federal 

entity.

Account Title: Financing Sources Transferred Out Without Reimbursement

Account Number: 573000

Normal Balance: Debit

Definition: The amount determined to decrease the financing source of a reporting 

Federal entity that occurs as a result of an asset being transferred out. The 

amount of the asset is recorded at book value as of the transfer date.

Account Title: Appropriated Dedicated Collections to be Transferred In

Account Number: 573500

Normal Balance: Credit

Definition: The amount to be appropriated to the expenditure account of dedicated 

collections, via warrant, from an unavailable receipt account. This is equal to 

the funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

from the unavailable receipt account. This account may be used while 

waiting a warrant for reductions from the expenditure TAS to the 

unavailable receipt account. The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of the Fiscal Service 

issues a warrant and must adjust to zero by yearend. This account does not 

close at yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 101 December 2018

Account Title: Appropriated Dedicated Collections to be Transferred Out

Account Number: 573600

Normal Balance: Debit

Definition: The amount to be appropriated from an unavailable receipt account to the 

expenditure account of dedicated collection, via warrant. This is equal to the 

funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

from the unavailable receipt account. This account may be used while 

waiting a warrant for reductions from the expenditure TAS to the 

unavailable receipt account. The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of the Fiscal Service 

issues a warrant and must adjust to zero by yearend. This account does not 

close at yearend.

Account Title: Appropriated Dedicated Collections Transferred In

Account Number: 574000

Normal Balance: Credit

Definition: The amount in the expenditure account of dedicated collections 

appropriated, via warrant, from an unavailable receipt account. Transactions 

using this account will have a budgetary impact.

Account Title: Appropriated Dedicated Collections Transferred Out

Account Number: 574500

Normal Balance: Debit

Definition: The amount in the unavailable receipt account of dedicated collections 

appropriated, via warrant, to an expenditure account.

Account Title: Expenditure Financing Sources - Transfers-In

Account Number: 575000

Normal Balance: Credit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred in, or to be transferred in, occurring as a result of a 

nonexchange expenditure transfer-in from a trust or Federal fund (as defined 

by Office of Management and Budget). Transactions using this account will 

have a budgetary impact.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 102 December 2018

Account Title: Non-Expenditure Financing Sources - Transfers-In - Other

Account Number: 575500

Normal Balance: Credit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred in, or to be transferred in, occurring as a result of a 

nonexchange, nonexpenditure transfer-in between two trust funds or two 

Federal funds (as defined by Office of Management and Budget) where a 

credit to unexpended appropriations is not valid. This USSGL account

excludes nonexpenditure transfers classified as capital transfers. 

Transactions using this account will have a budgetary impact.

Account Title: Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

Account Number: 575600

Normal Balance: Credit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred in, or to be transferred in, occurring as a result of a 

nonexchange, nonexpenditure capital transfer into a General Fund Receipt 

Account. Transactions using this account will not have a budgetary impact.

Account Title: Expenditure Financing Sources - Transfers-Out

Account Number: 576000

Normal Balance: Debit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred out, or to be transferred out, occurring as a result of a 

nonexchange expenditure transfer-out to a trust or Federal fund (as defined 

by Office of Management and Budget). Transactions using this account will 

have a budgetary impact.

Account Title: Non-Expenditure Financing Sources - Transfers-Out - Other

Account Number: 576500

Normal Balance: Debit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred out, or to be transferred out, occurring as a result of a 

nonexchange, nonexpenditure transfer-out between two trust funds or two 

Federal funds (as defined by Office of Management and Budget) where a 

debit to unexpended appropriations is not valid. This USSGL account 

excludes nonexpenditure transfers classified as capital transfers. 

Transactions using this account will have a budgetary impact.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 103 December 2018

Account Title: Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

Account Number: 576600

Normal Balance: Debit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred out, or to be transferred out, occurring as a result of a 

nonexchange, nonexpenditure capital transfer to a General Fund Receipt 

Account. Transactions using this account will have a budgetary impact.

Account Title: Non-Budgetary Financing Sources Transferred In

Account Number: 577500

Normal Balance: Credit

Definition: The amount of financing sources transferred in or to be transferred in to an 

account such as a General Fund Receipt Account or a clearing account. The 

transfer has no budgetary impact. This USSGL account is on the USSGL 

crosswalk for the Statement of Changes in Net Position, but it is not included 

on the USSGL crosswalk for the Statement of Custodial Activity nor on a 

custodial footnote.

Account Title: Non-Budgetary Financing Sources Transferred Out

Account Number: 577600

Normal Balance: Debit

Definition: The amount of financing sources transferred out or to be transferred out to an 

account such as a General Fund Receipt Account or a clearing account. The 

transfer has no budgetary impact. This USSGL account is on the USSGL 

crosswalk for the Statement of Changes in Net Position, but it is not included 

on the USSGL crosswalk for the Statement of Custodial Activity nor on a 

custodial footnote.

Account Title: Authority Transfer Control In

Account Number: 577700

Normal Balance: Credit

Definition: Offset for the monitoring of the movement of Fund Balance with Treasury 

activity to another Treasury account symbol. This account is for the General 

Fund of U.S. Government use only.

Account Title: Authority Transfer Control Out

Account Number: 577800

Normal Balance: Debit

Definition: Offset for the monitoring of the movement of Fund Balance with Treasury or 

activity to another Treasury account symbol. This account is for the General 

Fund of the U.S. Government use only.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 104 December 2018

Account Title: Imputed Financing Sources

Account Number: 578000

Normal Balance: Credit

Definition: The amount of financing sources recorded by the receiving Federal entity to 

cover imputed costs. The balance in this account must equal the balance in 

USSGL account 673000, "Imputed Costs."

Account Title: Other Financing Sources

Account Number: 579000

Normal Balance: Credit

Definition: This account is used to record financing sources (as opposed to revenues 

earned for provision of goods and services) not provided for in other 

accounts. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Account Number: 579001

Normal Balance: Credit

Definition: This account is for Treasury's Bureau of the Fiscal Service use, to record 

accruals and amortization related to debt that have not yet been outlayed. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Other General Fund Financing Sources

Account Number: 579010

Normal Balance: Debit

Definition: This account is used to record amounts that are authorized by law to be 

financed by the General Fund of the U.S. Government. This account is for 

the General Fund of the U.S. Government use only. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Adjustment to Financing Sources - Credit Reform

Account Number: 579100

Normal Balance: Debit

Definition: The amount of adjustment to financing sources for a downward reestimate of 

subsidy expense, negative subsidy, or for modification adjustment transfer 

(MAT). Record as a debit in the credit reform program account to offset the 

negative (credit) subsidy expense or gain. Record as a credit in the credit 

reform financing account to offset the debit to the loan guarantee liability or 

direct loan allowance for subsidy.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 105 December 2018

Account Title: Financing Sources To Be Transferred Out - Contingent Liability

Account Number: 579200

Normal Balance: Debit

Definition: The amount of future financing sources that will be transferred out as a 

capital transfer to a General Fund Receipt Account. This account should be 

recorded as a debit when a contingent liability is recorded. A contingent 

liability related to a capital transfer should not be associated with a cost but, 

instead, should be associated with a future nonexpenditure capital transfer to 

a General Fund Receipt Account. Transactions using this account will not 

have a budgetary impact.

Account Title: Seigniorage

Account Number: 579500

Normal Balance: Credit

Definition: The amount of increase in the net position of the U.S. Federal Government 

for the face value of newly minted coins less the cost of production, which 

includes the cost of metal, manufacturing, and transportation. Seigniorage 

results from the sovereign power of the U.S. Federal Government to directly 

create money and, although it is not an inflow of resources from the public, 

it does increase the U.S. Federal Government's net position in the same 

manner as an inflow of resources. It is not demanded, earned, or donated; 

therefore, it is recognized as a financing source rather than revenue. An 

example is coins delivered to a Federal Reserve Bank in return for deposits.

This account is used only by the United States Mint.

Account Title: Tax Revenue Collected - Not Otherwise Classified

Account Number: 580000

Normal Balance: Credit

Definition: The amount of taxes collected that are not otherwise identified resulting 

from the exercise of the U.S. Federal Government's sovereign powers to tax. 

Initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service) may record this account only if a more specific 

USSGL tax account does not exist. Initial collectors should record the 

Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Individual

Account Number: 580100

Normal Balance: Credit

Definition: The amount of taxes collected from individuals resulting from the U.S. 

Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service) 

of tax revenue collected for individuals should report using this specific 

USSGL account with the Federal/Non-Federal Code attribute domain value 

"N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 106 December 2018

Account Title: Tax Revenue Collected - Corporate

Account Number: 580200

Normal Balance: Credit

Definition: The amount of taxes and fees collected from corporations resulting from the 

U.S. Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service) 

of corporate taxes should report using this specific USSGL account with the 

Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Unemployment

Account Number: 580300

Normal Balance: Credit

Definition: The amount of unemployment taxes collected from employers resulting from 

the U.S. Federal Government's sovereign power to tax. Initial collectors or 

U.S. Federal Government custodians (for example, the Internal Revenue 

Service) of unemployment taxes should report using this specific USSGL 

account with the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Excise

Account Number: 580400

Normal Balance: Credit

Definition: The amount of excise tax collected on the manufacture or purchase of 

commodities or services resulting from the U.S. Federal Government's 

sovereign power to tax. Initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service) of excise taxes 

should report using this specific USSGL account with the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Estate and Gift

Account Number: 580500

Normal Balance: Credit

Definition: The amount of estate and gift tax collected from individuals on the excess of 

a predetermined amount received from an estate or a gift resulting from the 

U.S. Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service) 

of estate and gift taxes should report using this specific USSGL account with 

the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 107 December 2018

Account Title: Tax Revenue Collected - Customs

Account Number: 580600

Normal Balance: Credit

Definition: The amount of duties (taxes) collected from the import of foreign goods 

resulting from the U.S. Federal Government's sovereign power to tax. Initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service) of customs taxes should report using this specific USSGL 

account with the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Not Otherwise Classified

Account Number: 582000

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due not otherwise 

identified that result from the U.S. Federal Government's sovereign power to 

tax and reported by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service). Record this account only if a 

more specific USSGL tax revenue accrual account does not exist. Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Tax Revenue Accrual Adjustment - Individual

Account Number: 582100

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due from 

individuals resulting from the U.S. Federal Government's sovereign power to 

tax. Initial collectors or U.S. Federal Government custodians (for example, 

the Internal Revenue Service) should report using this specific USSGL 

account with the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Corporate

Account Number: 582200

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due from 

corporations resulting from the U.S. Federal Government's sovereign power 

to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service) should report using this specific 

USSGL account with the Federal/Non-Federal Code attribute domain value 

"N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 108 December 2018

Account Title: Tax Revenue Accrual Adjustment - Unemployment

Account Number: 582300

Normal Balance: Credit

Definition: The amount of accrual adjustment related to unemployment taxes due from 

currently employed individuals resulting from the U.S. Federal 

Government's sovereign power to tax and reported by initial collectors or 

Federal custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Tax Revenue Accrual Adjustment - Excise

Account Number: 582400

Normal Balance: Credit

Definition: The amount of accrual adjustment related to excise tax collected on the 

manufacture or purchase of commodities or services resulting from the U.S. 

Federal Government's sovereign power to tax and reported by initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Estate and Gift

Account Number: 582500

Normal Balance: Credit

Definition: The amount of accrual adjustment related to estate and gift tax collected 

from individuals on the excess of a predetermined amount received from an 

estate or a gift resulting from the U.S. Federal Government's sovereign 

power to tax and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Customs

Account Number: 582600

Normal Balance: Credit

Definition: The amount of accrual adjustment related to duties (taxes) collected from the 

import of foreign goods resulting from the U.S. Federal Government's 

sovereign power to tax and reported by initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 109 December 2018

Account Title: Contra Revenue for Taxes - Not Otherwise Classified

Account Number: 583000

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for taxes not otherwise 

identified when realization is not expected, as defined in FASAB SFFAS 

No.7, "Accounting for Revenue and Other Financing Sources," and reported 

by initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service). Record this account only if a more specific 

USSGL contra revenue tax account does not exist. Initial collectors should 

record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Contra Revenue for Taxes - Individual

Account Number: 583100

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for individual taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources" and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Corporate

Account Number: 583200

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for corporate taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or Federal custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Contra Revenue for Taxes - Unemployment

Account Number: 583300

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for unemployment taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 110 December 2018

Account Title: Contra Revenue for Taxes - Excise

Account Number: 583400

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for excise taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Estate and Gift

Account Number: 583500

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for estate and gift taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," reported by initial collectors or 

U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Customs

Account Number: 583600

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for customs taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Not Otherwise Classified

Account Number: 589000

Normal Balance: Debit

Definition: The amount of tax revenue refunds not otherwise identified that are payable 

or have been paid and reported by initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 111 December 2018

Account Title: Tax Revenue Refunds - Individual

Account Number: 589100

Normal Balance: Debit

Definition: The amount of individual tax revenue refunds that are payable or have been 

paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Corporate

Account Number: 589200

Normal Balance: Debit

Definition: The amount of corporate tax revenue refunds that are payable or have been 

paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Unemployment

Account Number: 589300

Normal Balance: Debit

Definition: The amount of unemployment tax revenue refunds that are payable or have 

been paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Excise

Account Number: 589400

Normal Balance: Debit

Definition: The amount of excise tax revenue refunds that are payable or have been paid 

and collected by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service). Initial collectors should record 

the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Estate and Gift

Account Number: 589500

Normal Balance: Debit

Definition: The amount of estate and gift tax revenue refunds that are payable or have 

been paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 112 December 2018

Account Title: Tax Revenue Refunds - Customs

Account Number: 589600

Normal Balance: Debit

Definition: The amount of customs tax revenue refunds that are payable or have been 

paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Other Revenue

Account Number: 590000

Normal Balance: Credit

Definition: The amount of revenue received but not otherwise classified above.

Account Title: Contra Revenue for Other Revenue

Account Number: 590900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue received (but not otherwise 

classified above) when realization is not expected. Amounts recorded are 

based on adjustments, returns, allowances, price redetermination, and

refunds other than taxes where revenue is earned. Credit losses on other 

nonexchange revenue also are recorded in this account.

Account Title: Revenue and Other Financing Sources - Cancellations

Account Number: 591900

Normal Balance: Debit

Definition: The amount of canceled authority returned to the General Fund of the U.S. 

Government that was originally derived from revenue or other financing 

sources. Examples include spending authority from offsetting collections and 

special or trust fund receipts that are administratively withdrawn, for 

example, cancellations pursuant to 31 U.S.C. 1555. Do not include amounts 

in special or trust fund expenditure accounts that are rescinded or returned to 

a specific General Fund Receipt Account.

Account Title: Cancellations of Revenue and Other Financing Sources - The General 

Fund of the U.S. Government

Account Number: 591910

Normal Balance: Credit

Definition: The amount of canceled authority derived from revenue and other financing 

sources returned to the General Fund of the U.S. Government. This USSGL 

account is for the General Fund of the U.S. Government use only.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 113 December 2018

Account Title: Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)

Account Number: 592100

Normal Balance: Credit

Definition: The accumulated amount of unrealized gain or loss on financial stability and 

foreign currency investments in the Exchange Stabilization Fund. Unrealized 

gain or loss is due to adjustments for market value to assets. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance.

Account Title: Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Account Number: 592200

Normal Balance: Credit

Definition: The accumulated amount of unrealized gain or loss on financial stability 

investments, generally investments in Government Sponsored Enterprises 

(GSE) due to adjustments for market value to GSE assets. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance.

Account Title: Valuation Change in Investments - Beneficial Interest in Trust

Account Number: 592300

Normal Balance: Credit

Definition: The accumulated amount of unrealized gain or loss on financial stability 

investments, generally beneficial interest in trust due to adjustments for 

market value to beneficial interest in trust assets. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance.

Account Title: Collections for Others - Statement of Custodial Activity

Account Number: 599000

Normal Balance: Debit

Definition: The amount of custodial revenue collected by a reporting Federal entity for 

another Federal agency, Federal entity, or non-Federal entity. For amounts 

collected on behalf of the General Fund of the U.S. Government, use 

Federal/Non-Federal Code attribute domain value "G" and Transaction 

Partner Agency Identifier attribute domain value "099." For all other 

amounts, use the appropriate attribute domain values. This USSGL account 

is included on the USSGL crosswalk for the Statement of Custodial Activity 

or on a custodial footnote.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 114 December 2018

Account Title: Accrued Collections for Others - Statement of Custodial Activity

Account Number: 599100

Normal Balance: Debit

Definition: The amount of custodial revenue to be collected by a reporting Federal entity 

for another Federal agency, Federal entity, or non-Federal entity. For 

amounts to be collected on behalf of the General Fund of the U.S. 

Government, use Federal/Non-Federal Code attribute domain value "G" and 

Transaction Partner Agency Identifier attribute domain value "099." For all 

other amounts, use the appropriate attribute domain values. This USSGL 

account is included on the USSGL crosswalk for the Statement of Custodial 

Activity or on a custodial footnote.

Account Title: Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Account Number: 599300

Normal Balance: Debit

Definition: The offset to amounts collected for another Federal entity. For amounts 

collected on behalf of the General Fund of the U.S. Government, use 

Federal/Non-Federal Code attribute domain value "G" and Transaction 

Partner Agency Identifier attribute domain value "099." For all other 

amounts, use the appropriate attribute domain value. This USSGL account is 

included on the USSGL crosswalk for the Statement of Changes in Net 

Position, but it is not included on the USSGL crosswalk for the Statement of 

Custodial Activity or on a custodial footnote.

Account Title: Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

Account Number: 599400

Normal Balance: Debit

Definition: The offset to amounts to be collected for another Federal entity. For amounts 

to be collected on behalf of the General Fund of the U.S. Government, use 

Federal/Non-Federal Code attribute domain value "G" and Transaction 

Partner Agency Identifier attribute domain value "099." For all other 

amounts, use the appropriate attribute domain value. This USSGL account is 

included on the USSGL crosswalk for the Statement of Changes in Net 

Position, but it is not included on the USSGL crosswalk for the Statement of 

Custodial Activity nor on a custodial footnote.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 115 December 2018

Account Title: Financing Sources Transferred In From Custodial Statement 

Collections

Account Number: 599700

Normal Balance: Credit

Definition: The amount of financing sources transferred in to a Treasury Account 

Symbol (TAS) from collections previously recorded on the Statement of 

Custodial Activity. Unless specifically identified by the Bureau of the Fiscal 

Service in conjunction with OMB, this transfer creates a budgetary resource 

in the receiving TAS.

Account Title: Custodial Collections Transferred Out to a Treasury Account Symbol 

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

Account Number: 599800

Normal Balance: Debit

Definition: The amount of custodial collections recorded on the Statement of Custodial 

Activity that is transferred to a Treasury Account Symbol, other than the

General Fund of the U.S. Government.

Account Title: Operating Expenses/Program Costs

Account Number: 610000

Normal Balance: Debit

Definition: Operating expenses and program costs not otherwise classified below. This 

includes employee benefit expense not specifically defined in USSGL 

account 640000, "Benefit Expense."

Account Title: Expensed Asset

Account Number: 615000

Normal Balance: Debit

Definition: The amount of expenses recognized by a purchasing agency when a 

capitalized asset acquired from another federal agency does not meet the 

purchasing agency's capitalization threshold.

Account Title: Contra Bad Debt Expense - Incurred for Others

Account Number: 619000

Normal Balance: Credit

Definition: The amount of bad debt expense related to accounts receivable held for 

others.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 116 December 2018

Account Title: Adjustment to Subsidy Expense

Account Number: 619900

Normal Balance: Credit

Definition: The amount of adjustment to subsidy expense in the program fund reflecting 

the amount of subsidy funds transferred to a special receipt account by the 

financing fund as a result of a downward reestimate. This account also will 

be used for recording the effect of negative subsidy on the program fund.

Account Title: Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Account Number: 631000

Normal Balance: Debit

Definition: The amount of interest expense incurred by the Federal agency during the 

current fiscal year on amounts borrowed from Treasury's Bureau of the 

Fiscal Service and/or the Federal Financing Bank. Use Federal/Non-Federal 

Code attribute domain value "F" and Transaction Partner Agency Identifier 

"020."

Account Title: Interest Expenses on Securities

Account Number: 632000

Normal Balance: Debit

Definition: The amount of interest expense incurred by a Federal agency during the 

current fiscal year on securities.

Account Title: Other Interest Expenses

Account Number: 633000

Normal Balance: Debit

Definition: The amount of interest expense incurred by a Federal agency from late 

payment of accounts and loans, and the current interest accruing on amounts 

owed others that are not otherwise classified.

Account Title: Remuneration Interest

Account Number: 633800

Normal Balance: Debit

Definition: The amount of interest expense, with no budgetary outlay, incurred during 

the conversion from special drawings rights to U.S. dollars. This USSGL 

account is to be used only by the Department of the Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 117 December 2018

Account Title: Interest Expense Accrued on the Liability for Loan Guarantees

Account Number: 634000

Normal Balance: Debit

Definition: The amount of interest that is accrued and compounded on the liability of 

loan guarantees that are subject to the Federal Credit Reform Act of 1990, as 

amended. The accrued interest is recognized as an adjustment to interest 

expense. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. 

(Refer to FASAB SFFAS No. 2; "Accounting for Direct Loans and Loan 

Guarantees," as amended by FASAB SFFAS No. 19; "Technical 

Amendments to Accounting Standards For Direct Loans and Loan 

Guarantees in SFFAS 2.")

Account Title: Benefit Expense

Account Number: 640000

Normal Balance: Debit

Definition: Provided below are separate definitions for "program" and "administering" 

activities included in this account. For "program" activities, record the 

employer's portion of the contributions to the following employee benefit 

programs administered by Federal agencies: retirement, life insurance, health 

insurance, Voluntary Separation Incentive Payment (VSIP), Federal 

Employees' Compensation Act (FECA), unemployment for Federal 

employees, Social Security (Old Age and Survivor's Insurance, 

Supplemental Security Income, Disability Insurance, Hospital Insurance (HiMedicare, Part A). Use Federal/Non-Federal Code attribute domain value 

"F" and Transaction Partner Agency Identifier (3-digit agency code) as 

defined in I TFM 2-4700. Note: Report in USSGL account 610000, 

"Operating Expenses/Program Costs," the costs for benefits not specifically 

listed above. In the specific instance of employer contributions to the Thrift 

Savings Plan, record in USSGL account 610000 with Federal/Non-Federal 

Code attribute domain value "N." For "administering" activities, record the 

amount of expense incurred for benefit payments to non-Federal entities 

using Federal/Non-Federal Code attribute domain value "N" for reporting. 

This includes (but is not limited to) costs for retirement, life insurance, 

health insurance, VSIP, FECA, unemployment, entitlements (as listed in the 

definition of USSGL account 216000, "Entitlement Benefits Due and 

Payable"), and insurance guarantees; for example, flood insurance, crop 

insurance, and deposit insurance.

Account Title: Cost of Goods Sold

Account Number: 650000

Normal Balance: Debit

Definition: The total cost of inventory sold including raw materials, direct labor, and 

overhead.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 118 December 2018

Account Title: Applied Overhead

Account Number: 660000

Normal Balance: Credit

Definition: The amount of overhead cost distributed to work-in-process or constructionin-process.

Account Title: Cost Capitalization Offset

Account Number: 661000

Normal Balance: Credit

Definition: The amount of any costs originally recorded into another expense account 

that are directly linked to a specific job or a product. These costs are 

transferred to an "in-progress" asset account such as inventory-work-inprocess, construction-in-progress, internal-use software in development, or a 

completed asset account.

Account Title: Depreciation, Amortization, and Depletion

Account Number: 671000

Normal Balance: Debit

Definition: Expenses recognized by the process of allocating costs of an asset (tangible 

or intangible) over the period of time benefited or the asset's useful life.

Account Title: Bad Debt Expense

Account Number: 672000

Normal Balance: Debit

Definition: The amount of bad debt expense related to uncollectible non-credit reform 

receivables.

Account Title: Imputed Costs

Account Number: 673000

Normal Balance: Debit

Definition: The Office of Management and Budget (OMB) limits recognition of imputed 

costs to specific categories identified in OMB Circular No. A-136, 

"Financial Reporting Requirements," as amended. The amount of costs 

incurred by a Federal entity for goods and services provided and paid for in 

total, or in part, by other Federal entities. The balance in this account must 

equal the balance in USSGL account 578000, "Imputed Financing Sources."

Account Title: Other Expenses Not Requiring Budgetary Resources

Account Number: 679000

Normal Balance: Debit

Definition: Other costs that do not require budgetary resources (such as accounting for 

the issue of operating materials and supplies when the consumption method 

is used.)
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 119 December 2018

Account Title: Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental 

Administrative Fees

Account Number: 679500

Normal Balance: Credit

Definition: The amount that offsets intragovernmental administrative fees paid by 

nonfiduciary deposit funds, in compliance with SFFAS 7, paragraph 239.

Account Title: Future Funded Expenses

Account Number: 680000

Normal Balance: Debit

Definition: The amount of accrued expenses that are required to be funded from futureyear appropriations. Examples include, but are not limited to, accrued annual 

leave expense and upward subsidy reestimates for credit reform loan 

programs. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Account Number: 685000

Normal Balance: Debit

Definition: The amount of benefit expense incurred that does not require current-year 

budget authority (unobligated) by a Federal agency for the employer's 

portion of contributions to employee benefit programs. This benefit expense 

includes Federal Employees' Compensation Act and unemployment for 

Federal employees.

Account Title: Non-Production Costs

Account Number: 690000

Normal Balance: Debit

Definition: Costs incurred and recognized that are linked to events other than the 

production of goods and services. Examples include, but are not limited to, 

acquisition of general property, plant, and equipment (PP&E); heritage 

PP&E; stewardship land; reorganization costs; and nonrecurring cleanup 

costs resulting from facility abandonment that is not accrued. It also includes 

other post employment benefits, other than Federal Employees' 

Compensation Act and unemployment for Federal employees reported in

USSGL account 640000, "Benefit Expense."

Account Title: Gains on Disposition of Assets - Other

Account Number: 711000

Normal Balance: Credit

Definition: The gain on the disposition (such as sale, exchange, disposal, or retirement) 

of assets not associated with investments or borrowings/loans.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 120 December 2018

Account Title: Gains on Disposition of Investments

Account Number: 711100

Normal Balance: Credit

Definition: The gain on the disposition (such as sale, exchange, disposal, or retirement) 

of investments.

Account Title: Gains on Disposition of Borrowings

Account Number: 711200

Normal Balance: Credit

Definition: The amount of gain on early repayment of outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions - From Experience

Account Number: 717100

Normal Balance: Credit

Definition: The gain on the change in long-term assumptions from experience used to 

estimate Federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account excludes amounts related to Federal Employees Compensation Act 

program.

Account Title: Losses on Changes in Long-Term Assumptions - From Experience

Account Number: 717200

Normal Balance: Debit

Definition: The loss on the change in long-term assumptions from experience used to 

estimate Federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account excludes amounts related to Federal Employees Compensation Act 

program.

Account Title: Unrealized Gains

Account Number: 718000

Normal Balance: Credit

Definition: The amount of unrealized gains that include, but are not limited to: 

unrealized holding gains on available for sale securities in accordance with 

Financial Accounting Standard (FAS) 115, unrealized gains on investments 

of defined benefit pension plans under FAS 35, deferred gains on qualified 

hedges under FAS 133, and qualified foreign currency translation 

adjustments under FAS 52.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 121 December 2018

Account Title: Unrealized Gain - Exchange Stabilization Fund (ESF)

Account Number: 718100

Normal Balance: Credit

Definition: The accumulated unrealized gain, due to exchange rates, on foreign currency 

investments and foreign denominated assets in the Exchange Stabilization 

Fund. Unrealized gains are due to adjustments for the market value of assets. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Other Gains

Account Number: 719000

Normal Balance: Credit

Definition: The gain on assets resulting from events other than disposition. This 

excludes amounts related to the gain on the change in long-term assumptions 

from experience and gain on the change in long-term assumptions for 

Federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account includes amounts related to Federal Employees Compensation Act 

program.

Account Title: Gains on International Monetary Fund Assets

Account Number: 719090

Normal Balance: Credit

Definition: The gain on assets resulting from valuation changes on International 

Monetary Fund assets. This USSGL can only be used by the Department of 

the Treasury.

Account Title: Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 719100

Normal Balance: Credit

Definition: When the Special Drawing Right (SDR) and foreign exchange rates change, 

accrued SDR interest/charges and accrued interest on foreign securities 

reflect a gain in the following circumstances: if the SDR-USD, Euro-USD, 

or Yen-USD exchange rate increases, a gain is recorded on SDR accrued 

interest and accrued interest on foreign securities as applicable; if the SDRUSD exchange rate decreases, a gain is recorded on accrued SDR charges. 

This USSGL account is to be used only by the Department of Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 122 December 2018

Account Title: Losses on Disposition of Assets - Other

Account Number: 721000

Normal Balance: Debit

Definition: The loss on the disposition (such as sale, exchange, disposal, or retirement) 

of assets not associated with investments or borrowings/loans.

Account Title: Losses on Disposition of Investments

Account Number: 721100

Normal Balance: Debit

Definition: The loss on the disposition (such as sale, exchange, disposal, or retirement) 

of investments.

Account Title: Losses on Disposition of Borrowings

Account Number: 721200

Normal Balance: Debit

Definition: The amount of loss on the early repayment of outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions

Account Number: 727100

Normal Balance: Credit

Definition: The gain on the change in long-term assumptions used to estimate Federal 

employee pension, other retirement benefit and other postemployment 

benefit liabilities, including veteran's compensation. This account excludes 

amounts related to Federal Employees Compensation Act program.

Account Title: Losses on Changes in Long-Term Assumptions

Account Number: 727200

Normal Balance: Debit

Definition: The loss on the change in long-term assumptions used to estimate Federal 

employee pension, other retirement benefit and other postemployment 

benefit liabilities, including veteran's compensation. This account excludes 

amounts related to Federal Employees Compensation Act program.

Account Title: Unrealized Losses

Account Number: 728000

Normal Balance: Debit

Definition: The amount of unrealized losses that include, but are not limited to: 

unrealized holding losses on available for sale securities in accordance with 

Financial Accounting Standard (FAS) 115, unrealized losses on investments 

of defined benefit pension plans under FAS 35, deferred losses on qualified 

hedges under FAS 133, and qualified foreign currency translation 

adjustments under FAS 52.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 123 December 2018

Account Title: Unrealized Losses - Exchange Stabilization Fund (ESF)

Account Number: 728100

Normal Balance: Debit

Definition: The accumulated unrealized loss, due to exchange rates, on foreign currency 

investments and foreign currency denominated assets in the Exchange 

Stabilization Fund. Unrealized losses are due to adjustments for the market 

value of assets. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. This 

USSGL account is to be used only by the Department of the Treasury.

Account Title: Other Losses

Account Number: 729000

Normal Balance: Debit

Definition: The loss on assets resulting from events other than disposition. This excludes 

amounts related to the losses on the change in long-term assumptions from 

experience and losses on the change in long-term assumptions for Federal 

employee pension, other retirement benefit and other postemployment 

benefit liabilities, including veteran's compensation. This account includes 

amounts related to Federal Employees Compensation Act program.

Account Title: Losses on International Monetary Fund Assets

Account Number: 729090

Normal Balance: Debit

Definition: The losses on assets resulting from valuation changes on International 

Monetary Fund assets. This USSGL can only be used by the Department of 

the Treasury.

Account Title: Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 729100

Normal Balance: Debit

Definition: When the Special Drawing Right (SDR) and foreign exchange rates change, 

accrued SDR interest/charges and accrued interest on foreign securities 

reflect a loss in the following circumstances: if the SDR-USD, Euro-USD, or 

Yen-USD exchange rate decreases, a loss is recorded on SDR accrued 

interest and accrued interest on foreign securities as applicable; if the SDRUSD exchange rate increases, a loss is recorded in SDR accrued charges. 

This USSGL account is to be used only by the Department of Treasury.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 124 December 2018

Account Title: Other Losses From Impairment of Assets

Account Number: 729200

Normal Balance: Debit

Definition: The loss from the partial impairment of General Property, Plant and 

Equipment (G-PP&E), except internal use software, as prescribed by 

FASAB SFFAS No. 44. G-PP&E includes any property, plant and 

equipment (PP&E) used in providing goods or services. G-PP&E does not 

include heritage assets, such as historic and national landmarks, and 

stewardship land.

Account Title: Extraordinary Items

Account Number: 730000

Normal Balance: Credit

Definition: Costs or income so unusual in type or amount as to be accorded special 

treatment in the accounts or separate disclosure in financial statements. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Prior-Period Adjustments Due to Corrections of Errors

Account Number: 740000

Normal Balance: Credit

Definition: The amount of adjustments affecting the cumulative results of operations 

due to errors in prior-period financial statements that resulted from 

mathematical mistakes, mistakes in the application of accounting principles, 

or oversight or misuse of facts that existed at the time the financial 

statements were prepared. Use USSGL account 740500, "Prior-Period 

Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year" 

for the amount of adjustments affecting the cumulative results of operations 

due to errors in the years preceding the prior-year's financial statements. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Prior-Period Adjustments Due to Changes in Accounting Principles

Account Number: 740100

Normal Balance: Credit

Definition: The amount of adjustments affecting the cumulative results of operations 

due to a change from one generally accepted accounting principle to another 

one that can be justified as preferable or the adoption of a new FASAB 

standard. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 125 December 2018

Account Title: Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Account Number: 740500

Normal Balance: Credit

Definition: The amount of adjustments affecting the cumulative results of operations 

due to errors in years preceding the prior-year's financial statements that 

resulted from mathematical mistakes, mistakes in the application of 

accounting principles, or oversight or misuse of facts that existed at the time 

the financial statements were prepared. Use only when comparative financial 

statements are being presented. Although the normal balance for this account 

is credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Distribution of Income - Dividend

Account Number: 750000

Normal Balance: Debit

Definition: Distribution of income such as interest on capital and franchise taxes.

Account Title: Changes in Actuarial Liability

Account Number: 760000

Normal Balance: Debit

Definition: The amount of increase or decrease in actuarial liability. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance.

Account Title: Trust Fund Warrant Journal Vouchers Issued Net of Adjustments

Account Number: 771000

Normal Balance: Debit

Definition: The amount appropriated to the various available trust fund receipt accounts 

via a warrant journal voucher. The warrant journal voucher moves the fund 

balance from the General Fund receipt account to the available trust fund 

receipt account. This account is for the General Fund of the U.S. 

Government use only.

Account Title: Guaranteed Loan Level

Account Number: 801000

Normal Balance: Debit

Definition: The amount of guaranteed loan commitments supportable by the subsidy 

budget authority of new commitments or, in the case of negative subsidies, 

the amount authorized by appropriation acts. This account does not close at 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 126 December 2018

Account Title: Guaranteed Loan Level - Unapportioned

Account Number: 801500

Normal Balance: Credit

Definition: The amount of guaranteed loan level not yet apportioned by Office of 

Management and Budget.

Account Title: Guaranteed Loan Level - Apportioned

Account Number: 802000

Normal Balance: Credit

Definition: The amount of category A and B guaranteed loan levels approved by Office 

of Management and Budget on the SF 132: Apportionment and 

Reapportionment Schedule.

Account Title: Guaranteed Loan Level - Used Authority

Account Number: 804000

Normal Balance: Credit

Definition: The amount of category A and B guaranteed loan principal obligated by 

lenders and reported to the agency.

Account Title: Guaranteed Loan Level - Unused Authority

Account Number: 804500

Normal Balance: Credit

Definition: The amount of category A and B guaranteed loan levels for which contracts 

have not been signed. This account does not close at yearend.

Account Title: Guaranteed Loan Principal Outstanding

Account Number: 805000

Normal Balance: Debit

Definition: The amount of guaranteed loan principal outstanding with the lender at any 

given time.

Account Title: Guaranteed Loan New Disbursements by Lender

Account Number: 805300

Normal Balance: Credit

Definition: The amount of guaranteed loan principal disbursed during the current year 

by lenders.

Account Title: Guaranteed Loan Collections, Defaults, and Adjustments

Account Number: 806500

Normal Balance: Debit

Definition: The amount of guaranteed loan collections, defaults, or any other type of 

adjustments that reduce the amount of loan principal outstanding with the 

lender.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 127 December 2018

Account Title: Guaranteed Loan Cumulative Disbursements by Lenders

Account Number: 807000

Normal Balance: Credit

Definition: The amount of guaranteed loan disbursements by lenders, net of collections, 

defaults, or adjustments, after USSGL accounts 805300, "Guaranteed Loan 

New Disbursements by Lender," and 806500, "Guaranteed Loan Collections, 

Defaults, and Adjustments," are closed into this account at yearend. This 

account does not close at yearend.

Account Title: Partial or Early Cancellation of Authority

Account Number: 809100

Normal Balance: Credit

Definition: The amount of authority canceled and recorded in USSGL account 435100, 

Partial or Early Cancellation of Authority With a U.S. Treasury Warrant. 

This account will be maintained as a tracking mechanism for the 

Antideficiency Act. Antideficiency Act provisions continue to apply to 

canceled Treasury Appropriation Fund Symbols (TAFS) and to partially 

canceled authority in TAFS that are otherwise still valid, such as partial 

cancellation of authority in a no-year TAFS. The balance in USSGL account 

435100, Partial or Early Cancellation of Authority With a U.S. Treasury 

Warrant, is reclassified into this account in a closing entry.

Account Title: Offset for Partial or Early Cancellation of Authority

Account Number: 809200

Normal Balance: Debit

Definition: To offset activity recorded in USSGL account 809100, Partial or Early 

Cancellation of Authority. This account will be maintained as a tracking 

mechanism for the Antideficiency Act. Antideficiency Act provisions 

continue to apply to canceled Treasury Appropriation Fund Symbols (TAFS) 

and to partially canceled authority in TAFS that are otherwise still valid, 

such as partial cancellation of authority in a no-year TAFS.

Account Title: Offset for Purchases of Assets

Account Number: 880100

Normal Balance: Credit

Definition: The amount recorded to offset activity in USSGL account 880200, 

"Purchases of Property, Plant, and Equipment," USSGL account 880300, 

"Purchases of Inventory and Related Property," and USSGL account 

880400, "Purchases of Assets - Other." USSGL accounts 880200, 880300, 

and 880400 close into this account at yearend. This account does not close at 

yearend.
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2019-02 II AD - 128 December 2018

Account Title: Purchases of Property, Plant, and Equipment

Account Number: 880200

Normal Balance: Debit

Definition: The amount of capitalized property, plant, and equipment purchased during 

the fiscal year. This account closes into USSGL account 880100, "Offset for 

Purchases of Assets," at yearend.

Account Title: Purchases of Inventory and Related Property

Account Number: 880300

Normal Balance: Debit

Definition: The amount of inventory and related property purchased during the fiscal 

year. This account closes into USSGL account 880100, "Offset for 

Purchases of Assets," at yearend.

Account Title: Purchases of Assets - Other

Account Number: 880400

Normal Balance: Debit

Definition: The amount of other assets purchased during the fiscal year, not otherwise 

classified in USSGL accounts 880200, "Purchases of Property, Plant, and 

Equipment," and 880300, "Purchases of Inventory and Related Property." 

Other assets include, but are not limited to, the purchase of investments 

requiring an outlay. In addition, this account closes into USSGL account 

880100, "Offset for Purchases of Assets," at yearend.