Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

1 40

1 101000 Fund Balance With Treasury E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

1 109000 Fund Balance With Treasury While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2

2.1 01

2.1 161000

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

Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 161100

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

Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 161200

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

Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 161300

Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 161800 Market Adjustment - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 162100

Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 162200

Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 162300

Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 163000

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

Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 169000 Other Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 02

2.2 134200 Interest Receivable - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

Assets (Note 2)

Intra-governmental

Fund Balance with Treasury (Note 3)

Investments (Note 5)

Federal investments (Note 5)

Interest receivable - investments (Note 5)

Bulletin No. 2020-21 DRAFT 1 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

3

3.1 10

3.1 198100

Receivable from Custodian or Non-Entity Assets Receivable From 

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

Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

3.2 12

3.2 192300 Contingent Receivable for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 192500 Capital Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.3 21

3.3 132000 Funded Employment Benefit Contributions Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.3 132100 Unfunded FECA Benefit Contributions Receivable E F EG U 7

3.4 22

3.4 131000 Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

3.4 131900 Allowance for Loss on Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.4 136000 Penalties and Fines Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.4 136700

Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.4 137000 Administrative Fees Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.4 137700

Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.4 199000 Other Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

3.5 27

3.5 133000 Receivable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.5 133500 Expenditure Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.5 139000 Appropriated Dedicated Collections Receivable E F ES/ET/US/UT E/U

4

4.1 04

4.1 134000 Interest Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

4.1 134100 Interest Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

4.2 17

Accounts receivable, net (Note 6)

Asset for agency's custodial and non-entity liabilities - other than the 

General Fund of the U.S. Government

Accounts receivable, capital transfers

Benefit program contributions receivable

Accounts receivable, net

Transfers receivable

Loans receivable

Interest receivable - loans and not otherwise classified

Loans receivable

Bulletin No. 2020-21 DRAFT 2 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

4.2 135000 Loans Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

4.2 135100 Capitalized Loan Interest Receivable - Non-Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

4.2 136100 Penalties and Fines Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

4.2 137100 Administrative Fees Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5

5.1 23

5.1 141000 Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5.2 30

5.2 192100 Receivable From Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

5.2 199000 Other Assets E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

5.2 199010 Other Assets - General Fund of the U.S. Government E F GA U

5.3 46

5.3 198000

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

Fund of the U.S. Government E F GA U

6

7

7 110100 General Fund of the U.S. Government's Operating Cash E N GA/MR U

7 110300 Restricted Operating Cash E N GA/MR U

7 110900 Checks Outstanding E N GA/MR U

7 111000 Undeposited Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 112000 Imprest Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 112500 U.S. Debit Card Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 113000 Funds Held Outside of Treasury - Budgetary E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 113500 Funds Held Outside of Treasury - Non-Budgetary E N DF E/U

7 114500

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

General Account E N GA/MR U

7 119000 Other Cash E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 119090 Other Cash - International Monetary Fund E EG U

Other Assets (Note 12)

Advances to others and prepayments

Other assets

Asset for agency's custodial and non-entity liabilities

Total Intra-governmental

This line is calculated. Equals sum of line 1 through 5

With the public

Cash and other monetary assets (Note 4)

Bulletin No. 2020-21 DRAFT 3 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

7 119305 International Monetary Fund - Letter of Credit E EG U

7 119306

International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment E EG U

7 119307 International Monetary Fund - Dollar Deposits With the IMF E EG U

7 119309 International Monetary Fund - Currency Holdings E EG U

7 119333 International Monetary Fund - Reserve Position E EG U

7 119400

Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR) E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 119500 Other Monetary Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 120000 Foreign Currency E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7 120500 Foreign Currency Denominated Equivalent Assets E N EP E

7 120900 Uninvested Foreign Currency E N EP E

7 134400 Interest Receivable on Special Drawing Rights (SDR) E N EP E

7 138400 Interest Receivable - Foreign Currency Denominated Assets E N EP E

7 153100 Seized Monetary Instruments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7 153200 Seized Cash Deposited E N DF E/U

8

8 131000 Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

8 131900 Allowance for Loss on Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 132000 Funded Employment Benefit Contributions Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 132100 Unfunded FECA Benefit Contributions Receivable E N EG U

8 132500 Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 132900 Allowance for Loss on Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 134000 Interest Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

8 134300 Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 134700

Allowance for Loss on Interest Receivable - Not Otherwise 

Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 134800 Allowance for Loss on Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 136000 Penalties and Fines Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 136300 Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 136700

Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 137000 Administrative Fees Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 137300 Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Accounts receivable, net (Note 6)

Bulletin No. 2020-21 DRAFT 4 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

8 137700

Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

8 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9

9 134100 Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 134500 Allowance for Loss on Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 135000 Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

9 135090 Loans Receivable - International Monetary Fund E EG U

9 135900 Allowance for Loss on Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 135990

Allowance for Loss on Loans Receivable - International Monetary 

Fund E EG U

9 136100 Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 137100 Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 138000 Loans Receivable - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 138100 Interest Receivable - Loans - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 138500

Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 139900 Allowance for Subsidy E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 155100 Foreclosed Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 155900 Foreclosed Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 164200

Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 164300

Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 164400

Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 164500

Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 164600

Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

9 164700

Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Direct loan and loan guarantees receivable, net (Note 8)

Bulletin No. 2020-21 DRAFT 5 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

10

10 151100 Operating Materials and Supplies Held for Use E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 151200 Operating Materials and Supplies Held in Reserve for Future Use E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 151300

Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 151400 Operating Materials and Supplies Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 151600 Operating Materials and Supplies in Development E EG/ER/ET E/U

10 151900 Operating Materials and Supplies - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152100 Inventory Purchased for Resale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152200 Inventory Held in Reserve for Future Sale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152300 Inventory Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152400 Inventory - Excess, Obsolete, and Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152500 Inventory - Raw Materials E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152600 Inventory - Work-in-Process E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152700 Inventory - Finished Goods E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 152900 Inventory - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 154100 Forfeited Property Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 154200 Forfeited Property Held for Donation or Use E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 154900 Forfeited Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 156100

Commodities Held Under Price Support and Stabilization Support 

Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 156900 Commodities - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 157100 Stockpile Materials Held in Reserve E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 157200 Stockpile Materials Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 159100 Other Related Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

10 159900 Other Related Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11

11 171100 Land and Land Rights E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 171200 Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 171900 Accumulated Depreciation on Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 172000 Construction-in-Progress E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 173000 Buildings, Improvements, and Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 173900

Accumulated Depreciation on Buildings, Improvements, and 

Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 174000 Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 174900 Accumulated Depreciation on Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 175000 Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Inventory and related property, net (Note 9)

General property, plant, and equipment, net (Note 10)

Bulletin No. 2020-21 DRAFT 6 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

11 175900 Accumulated Depreciation on Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 181000 Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 181900 Accumulated Depreciation on Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 182000 Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 182900 Accumulated Amortization on Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 183000 Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 183200 Internal-Use Software in Development E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 183900 Accumulated Amortization on Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 184000 Other Natural Resources E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 184900 Allowance for Depletion E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 189000 Other General Property, Plant, and Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11 189900

Accumulated Depreciation on Other General Property, Plant, and 

Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12

12 134200 Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 134600 Allowance for Loss on Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 161000

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

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 161100

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

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 161200

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

Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 161300

Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 161800 Market Adjustment - Investments E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

12 162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

12 162100

Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

12 162200

Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

12 162300

Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

12 167000 Foreign Investments E N EP E

12 167100 Discount on Foreign Investments E N EP E

12 167200 Premium on Foreign Investments E N EP E

12 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N EP E

12 169000 Other Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

Securities and investments (Note 5)

Bulletin No. 2020-21 DRAFT 7 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

13

13 165000 Preferred Stock in Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 165100

Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 165200

Common Stock Warrants in Federal Government Sponsored 

Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

13 165300

Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

14

14 141000 Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

14 199000 Other Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 4

14 199500

General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

15

16

17

18 40

18 201000 Liability for Fund Balance With Treasury E F GA U

18 209010 Liability for Fund Balance While Awaiting a Warrant E F GA U

19

19.1 12

19.1 292300 Contingent Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Investments in government-sponsored enterprises (for use by Treasury 

only)

Other assets (Note 12)

Total with the public

This line is calculated. Equals sum of lines 7 through 14.

Total assets

This line is calculated. Equals sum of lines 6 and 15.

Stewardship PP&E (Note 11)

Liabilities: (Note 13)

Intra-governmental

Liability for Fund Balance with Treasury

Accounts payable

Accounts payable, capital transfers

Bulletin No. 2020-21 DRAFT 8 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

19.1 297000 Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.2 21

19.2 221300 Employer Contributions and Payroll Taxes Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.2 221500 Other Post Employment Benefits Due and Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.2 222500 Unfunded FECA Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.2 229000 Other Unfunded Employment Related Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 22

19.3 211000 Accounts Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

19.3 212000 Disbursements in Transit E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 213000 Contract Holdbacks E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 217000 Subsidy Payable to the Financing Account E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 219000 Other Liabilities With Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 294000 Capital Lease Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 296000 Accounts Payable From Canceled Appropriations E F EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

19.3 299000 Other Liabilities Without Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

19.4 27

19.4 215000 Payable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

19.4 215500 Expenditure Transfers Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

19.4 299100 Other Liabilities - Reductions E F EC/EG/EM/EP/ER/ES/ET/TR E/U

19.4 299200 Appropriated Dedicated Collections Liability E F ES/ET/US/UT E/U

20

20.1 01

20.1 253000

Securities Issued by Federal Agencies Under General and Special 

Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.1 253100

Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.1 253200

Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.1 253300

Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.1 253400

Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.1 254000 Participation Certificates E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.2 02

Benefit program contributions payable (Note 15)

Accounts payable

Transfers payable

Federal debt and interest payable (Note 14)

Federal debt

Interest payable - debt

Bulletin No. 2020-21 DRAFT 9 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

20.2 214200 Accrued Interest Payable - Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

21

21.1 04

21.1 214000 Accrued Interest Payable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

21.1 214100 Accrued Interest Payable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

21.2 17

21.2 251000 Principal Payable to the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

21.2 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

21.2 252000 Principal Payable to the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

21.2 259000 Other Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22

22.1 23

22.1 231000 Liability for Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

22.1 232000 Other Deferred Revenue E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 29

22.2 221300 Employer Contributions and Payroll Taxes Payable E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 222500 Unfunded FECA Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 229000 Other Unfunded Employment Related Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 240000

Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections E Z CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 241000 Liability for Clearing Accounts E Z CF E/U

22.2 299000 Other Liabilities Without Related Budgetary Obligations E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

22.3 30

22.3 259000 Other Debt E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.3 299000 Other Liabilities Without Related Budgetary Obligations E F/G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/F/U

22.3 299010

Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government E F GA U

22.3 299100 Other Liabilities - Reductions E F/G EC/EG/EM/EP/ER/ES/ET/TR E/F/U

22.3 299110

Reductions of Other Liabilities - General Fund of the U.S. 

Government E F GA U

Debt associated with loans (Note 14)

Interest payable - loans and not otherwise classified

Loans payable

Other Liabilities (Notes 15 and 17)

Advances from others and deferred credits (Note 17)

Other liabilities (without reciprocals) (Note 15)

Other liabilities (Note 17)

Bulletin No. 2020-21 DRAFT 10 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

22.4 46

22.4 298000 Custodial Liability E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

22.4 298500

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

Custodial Activity E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

22.5 10

22.5 298000 Custodial Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

22.5 298500

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

Custodial Activity E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

23

24

24 211000 Accounts Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

24 212000 Disbursements in Transit E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 214000 Accrued Interest Payable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

24 296000 Accounts Payable From Canceled Appropriations E N EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

25

25 214100 Accrued Interest Payable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 214200 Accrued Interest Payable - Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 253000

Securities Issued by Federal Agencies Under General and Special 

Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 253100

Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 253200

Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 253300

Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 253400

Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 254000 Participation Certificates E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

25 259000 Other Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Liability to the General Fund of the U.S. Government for custodial and 

other non-entity assets (Note 17)

Liability to agency other than the General Fund of the U.S. Government 

for custodial and other non-entity assets

Total Intra-governmental

This line is calculated. Equals sum of lines 18 through 22.

With the public

Accounts payable

Federal debt and interest payable (Note 14)

Bulletin No. 2020-21 DRAFT 11 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

26

26 219100

Liability for Employer Benefits and Claims Incurred but Not 

Reported E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 221300 Employer Contributions and Payroll Taxes Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 221500 Other Post Employment Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 221600 Pension Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 221700 Benefit Premiums Payable to Carriers E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 222000 Unfunded Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 229000 Other Unfunded Employment Related Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 261000 Actuarial Pension Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 262000 Actuarial Health Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 263000 Actuarial Life Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 265000 Actuarial FECA Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26 269000 Other Actuarial Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27

27 299500 Estimated Cleanup Cost Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

28

28 216000 Entitlement Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

29

29 218000 Loan Guarantee Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

30

30 211200 Accounts Payable for Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

30 292200 Contingent Liabilities - Federal Government Sponsored Enterprise E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

31

31 220000 Liability for Unpaid Insurance Claims E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

31 220500 Liability for Unearned Insurance Premiums E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

31 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32

32 201000 Liability for Fund Balance With Treasury E N GA U

Federal employee and veteran benefits payable (Note 15)

Environmental and disposal liabilities (Note 16)

Benefits due and payable

Loan guarantee liability (Note 8)

Liabilities to Government-sponsored enterprises (for use by Treasury 

only)

Insurance and guarantee program liabilities

Other liabilities (Notes 17, 18, and 19)

Bulletin No. 2020-21 DRAFT 12 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

32 213000 Contract Holdbacks E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 219000 Other Liabilities With Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 219200

Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks E N EP E

32 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

32 221000 Accrued Funded Payroll and Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 221100 Withholdings Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 231000 Liability for Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 232000 Other Deferred Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 240000

Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 241000 Liability for Clearing Accounts E N CF E/U

32 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 291000 Prior Liens Outstanding on Acquired Collateral E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 292000 Contingent Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 294000 Capital Lease Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

32 298000 Custodial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 2

32 299000 Other Liabilities Without Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

33

34

35

36

36.1

36.1 309000 Unexpended Appropriations While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

36.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR E

Total with the public

This line is calculated. Equals sum of lines 24 through 32.

Total liabilities

This line is calculated. Equals sum of lines 23 and 33.

Commitments and Contingencies (Note 19)

Net position:

Total net position - Funds from Dedicated Collections (Note 20) 

(Combined or Consolidated)

Unexpended appropriations - Funds from Dedicated Collections

Bulletin No. 2020-21 DRAFT 13 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

36.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310500

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310700 Unexpended Appropriations - Used - Accrued E G EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310710 Unexpended Appropriations - Used - Disbursed E G EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G EC/EG/EM/EP/ER/ES/ET/TR E

36.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G EC/EG/EM/EP/ER/ES/ET/TR E

36.2

36.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

36.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531400

Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 532400 Contra Revenue for Penalties and Fines E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Cumulative results of operations - Funds from Dedicated Collections

Bulletin No. 2020-21 DRAFT 14 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

36.2 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 561000 Donated Revenue - Non-Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 570000 Expended Appropriations - Used - Accrued E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

36.2 570010 Expended Appropriations - Disbursed E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

36.2 570500

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

36.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

36.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

36.2 571300

Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US E

36.2 572000 Financing Sources Transferred In Without Reimbursement E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 573000 Financing Sources Transferred Out Without Reimbursement E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 573500 Appropriated Dedicated Collections to be Transferred In E F ES/ET/US/UT E

36.2 573600 Appropriated Dedicated Collections to be Transferred Out E F ES/ET/US/UT E

36.2 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 575600

Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 577500 Non-Budgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

36.2 577600 Non-Budgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

Bulletin No. 2020-21 DRAFT 15 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

36.2 579100 Adjustment to Financing Sources - Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 579200 Financing Sources To Be Transferred Out - Contingent Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E 2

36.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E 2

36.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT E

36.2 592100

Valuation Change in Investments - Exchange Stabilization Fund 

(ESF) E N ER E

36.2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N UG E

Bulletin No. 2020-21 DRAFT 16 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

36.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG E

36.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

36.2 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 599400

Offset to Non-Entity Accrued Collections - Statement of Changes 

in Net Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 599700

Financing Sources Transferred In From Custodial Statement 

Collections E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 599800

Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 633800 Remuneration Interest E F/N EP E

36.2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 679500

Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees E N DF E

36.2 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 690000 Non-Production Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Bulletin No. 2020-21 DRAFT 17 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

36.2 711100 Gains on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

36.2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N EP E

36.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 719100

Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges E N EP E

36.2 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 721200 Losses on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

36.2 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N EP E

36.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 729100

Losses for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges E N EP E

36.2 729200 Other Losses From Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 740500

Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

36.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

37

37.1

Total net position - Funds other than those from Dedicated Collections 

(Combined or Consolidated)

Unexpended appropriations - Funds other than those from Dedicated 

Collections

Bulletin No. 2020-21 DRAFT 18 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

37.1 309000 Unexpended Appropriations While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.1 309010 Appropriations Outstanding - Warrants to be Issued E F GA U

37.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310500

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310700 Unexpended Appropriations - Used - Accrued E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310710 Unexpended Appropriations - Used - Disbursed E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G EC/EG/EM/EP/ER/ES/ET/TR U

37.1 320000 Appropriations Outstanding - Cumulative B GA U

37.1 320100 Appropriations Outstanding - Warrants Issued E F GA U

37.1 320110 Appropriations Outstanding - Transfers E F GA U

37.1 320600 Appropriations Outstanding - Adjustments E F GA U

37.1 320700 Appropriations Outstanding - Used - Accrued E F GA U

37.1 320710 Appropriations Outstanding - Used - Disbursed E F GA U

37.1 320800 Appropriations Outstanding - Prior-Period Adjustments E F GA U

37.2

37.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531400

Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531500

Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Cumulative results of operations - Funds other than those from Dedicated 

Collections

Bulletin No. 2020-21 DRAFT 19 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

37.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 532400 Contra Revenue for Penalties and Fines E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

37.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N EG U

37.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 561000 Donated Revenue - Non-Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 570000 Expended Appropriations - Used - Accrued E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

37.2 570005 Appropriations - Expended - Accrued E F GA U

37.2 570006 Appropriations - Expended - Disbursed E F GA U

37.2 570010 Expended Appropriations - Disbursed E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

37.2 570500

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

37.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

37.2 570810 Appropriations - Expended - Prior-Period Adjustments E F GA U

37.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

37.2 571000

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections E F GA U

37.2 571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government E F GA U

37.2 571300

Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US U

Bulletin No. 2020-21 DRAFT 20 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

37.2 572000 Financing Sources Transferred In Without Reimbursement E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 573000 Financing Sources Transferred Out Without Reimbursement E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 573500 Appropriated Dedicated Collections to be Transferred In E F ES/ET/US/UT U

37.2 573600 Appropriated Dedicated Collections to be Transferred Out E F ES/ET/US/UT U

37.2 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 575600

Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 577500 Non-Budgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 577600 Non-Budgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E G EG U

37.2 579010 Other General Fund Financing Sources E F/Z GA U

37.2 579100 Adjustment to Financing Sources - Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 579200 Financing Sources To Be Transferred Out - Contingent Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Bulletin No. 2020-21 DRAFT 21 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

37.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT U

37.2 591910

Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government E F GA U

37.2 592100

Valuation Change in Investments - Exchange Stabilization Fund 

(ESF) E N ER U

37.2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N UG U

37.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG U

37.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 599400

Offset to Non-Entity Accrued Collections - Statement of Changes 

in Net Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 599700

Financing Sources Transferred In From Custodial Statement 

Collections E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 599800

Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Bulletin No. 2020-21 DRAFT 22 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

37.2 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 679500

Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees E N DF U

37.2 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 690000 Non-Production Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 711100 Gains on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 719090 Gains on International Monetary Fund Assets E EG U

37.2 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 721200 Losses on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Bulletin No. 2020-21 DRAFT 23 IRC Handout July 16, 2020
Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section V

USSGL Crosswalk - Balance Sheet

37.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

37.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 729090 Losses on International Monetary Fund Assets E EG U

37.2 729200 Other Losses From Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 740500

Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F GA U

37.2 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

37.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

38

39

V

Total net position

This line is calculated. Equals sum of lines 36 and 37.

Total liabilities and net position

This line is calculated. Equals sum of lines 34 and 38.

DRAFT 07/01/2020 09:58:01 AM

Bulletin No. 2020-21 DRAFT 24 IRC Handout July 16, 2020
Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume I, Part 2, Chapter 4700, Agency Reporting 

Requirements for the Financial Report of the United States Government, Appendix 7.

2. FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as non-federal custodial 

liabilities as referenced in SFFAS No. 7, paragraph 289.

3. Does not include derivative assets.

4. Related to investments in derivative assets.

5. Includes non-derivative liabilities.

6. Related to derivative liabilities.

7. Exclude General Fund (Trading Partner code 9900) activity in this account.

8. Report only General Fund (Trading Partner code 9900) activity associated with this account. With the 

implementation of GTAS there is a new Federal/Non-federal attribute domain value of G for the General Fund.

Bulletin No. 2020-21 DRAFT 25 IRC Handout July 16, 2020