FY 2016/2017 TCs C130, C132, C136

Pg. 1 IRC Handout 7/21/2016

C130 To record the collection of a refund of an advance or prepayment that results in a downward adjustment to a prior- year 

obligation.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment. This transaction is also 

applicable to credit card rebates.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and Downward Adjustments to 

Expired Appropriations

Budgetary Entry

Debit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected

 Credit 406000 Anticipated Collections From Non Federal Sources

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments

C132 To record the refunds collected, a downward adjustment to prior- year paid delivered orders, for assets purchased and 

expenses incurred in a prior year that create budgetary resources. These refunds were not previously accrued as 

receivables.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if 

authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for 

direct appropriations. Reverse USSGL TCs G120, G122, and G124 to track purchases. This transaction is 

also applicable to credit card rebates.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land
FY 2016/2017 TCs C130, C132, C136

Pg. 2 IRC Handout 7/21/2016

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Nonproduction Costs

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

resources when collected.

Comment: USSGL TC-C414 records the refund receivable. Reverse USSGL TC-B134 for direct appropriations. Also 

post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. Also post USSGL TC-D582 to reclassify the reduction of an 

expense from unfunded to funded.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and Downward Adjustments to 

Expired Appropriations

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable