DRAFT

DRAFT 1 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

Assets 1, 2

Federal Assets

1101

1101 101000 Fund Balance With Treasury E D/C G EP, ER D, G, N + -

1101 101000 Fund Balance With Treasury E D/C G EG N + -

1101 109000 Fund Balance With Treasury While Awaiting a Warrant E D/C G EP, ER, EG N + -

1102

1102 134200 Interest Receivable - Investments E D/C F EG N + - 3

1102 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C F EG N + -

1102 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C F EG N + -

1102 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C F EG N + -

1102 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E D/C F EG N + -

1102 161800 Market Adjustment - Investments E D/C F EG N + -

1102 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E D/C F EG N + -

1102 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E D/C F EG N + -

1102 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

E D/C F EG N + -

1104

1104 134200 Interest Receivable - Investments E D/C F EG N + - 3

1104 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities E D/C F EG N + -

1104 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities E D/C F EG N + -

1104 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities E D/C F EG N + -

1104 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E D/C F EG N + -

1104 169000 Other Investments E D/C F EG N + -

1106

1106 131000 Accounts Receivable E D/C F EP, ER D, G, N + -

1106 131000 Accounts Receivable E D/C F EG N + -

1106 131900 Allowance for Loss on Accounts Receivable E D/C F EP, ER N + -

1106 131900 Allowance for Loss on Accounts Receivable E D/C F EG N + -

1106 132000 Funded Employment Benefit Contributions Receivable E D/C F EG N + -

USSGL Crosswalk - Budgetary Balance Sheet

Fund balances with Treasury 

Treasury securities, net

Receivables, net

Agency securities, net
DRAFT

DRAFT 2 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1106 132100 Unfunded FECA Benefit Contributions Receivable E D/C F EG N + -

1106 133000 Receivable for Transfers of Currently Invested Balances E D/C F EG N + -

1106 133500 Expenditure Transfers Receivable E D/C F EG N + -

1106 134000 Interest Receivable - Not Otherwise Classified E D/C F EG N + -

1106 134100 Interest Receivable - Loans E D/C F EG N + -

1106 135000 Loans Receivable E D/C F EG N + -

1106 135100 Capitalized Loan Interest Receivable - Non-Credit Reform E D/C F EG N + -

1106 136000 Penalties and Fines Receivable - Not Otherwise Classified E D/C F EG N + -

1106 136100 Penalties and Fines Receivable - Loans E D/C F EG N + -

1106 137000 Administrative Fees Receivable - Not Otherwise Classified E D/C F EG N + -

1106 137100 Administrative Fees Receivable - Loans E D/C F EG N + -

1106 192100 Receivable From Appropriations E D/C G EG N + -

1106 192300 Contingent Receivable for Capital Transfers E D/C F EG N + -

1106 192500 Capital Transfers Receivable E D/C F EG N + -

1106 199000 Other Assets E D/C F/G EG N + -

1107

1107 141000 Advances and Prepayments E D/C F EG N + -

Non-Federal assets

1201

1201 134200 Interest Receivable - Investments E D/C N EP, ER D, G + -

1201 134200 Interest Receivable - Investments E D/C N EG N + -

1201 134600 Allowance for Loss on Interest Receivable - Investments E D/C N EP, ER D, G + -

1201 134600 Allowance for Loss on Interest Receivable - Investments E D/C N EG N + -

1201 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C N EG N + -

1201 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C N EG N + -

1201 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C N EG N + -

1201 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E D/C N EG N + -

1201 161800 Market Adjustment - Investments E D/C E/N EG N + -

1201 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities E D/C E/N EG N + -

1201 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities E D/C N EG N + -

1201 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities E D/C N EG N + -

1201 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E D/C N EG N + -

Advances and prepayments

Investments in non-Federal, net
DRAFT

DRAFT 3 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1201 164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act E D/C N EP, ER D, G + -

1201 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

E D/C N EP, ER D, G + -

1201 164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act E D/C N EP, ER D, G + -

1201 164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

E D/C N EP, ER D, G + -

1201 164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform 

Act

E D/C N EP, ER D, G + -

1201 164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit 

Reform Act

E D/C N EP, ER D, G + -

1201 165000 Preferred Stock in Federal Government Sponsored Enterprise E D/C N EG N + -

1201 165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored 

Enterprise

E D/C N EG N + -

1201 165200 Common Stock Warrants in Federal Government Sponsored Enterprise E D/C N EG N + -

1201 165300 Market Adjustment - Common Stock Warrants in Federal Government Sponsored 

Enterprise

E D/C N EG N + -

1201 167900 Foreign Exchange Rate Revalue Adjustments - Investments E D/C N EG N + -

1201 169000 Other Investments E D/C N EG N + -

1206

1206 131000 Accounts Receivable E D/C N EP, ER D, G, N + - 4

1206 131000 Accounts Receivable E D/C N EG N + -

1206 131900 Allowance for Loss on Accounts Receivable E D/C N EP, ER D, G, N + -

1206 131900 Allowance for Loss on Accounts Receivable E D/C N EG N + -

1206 132000 Funded Employment Benefit Contributions Receivable E D/C N EG N + -

1206 132100 Unfunded FECA Benefit Contributions Receivable E D/C N EG N + -

1206 134000 Interest Receivable - Not Otherwise Classified E D/C N EG N + -

1206 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E D/C N EG N + -

1206 136000 Penalties and Fines Receivable - Not Otherwise Classified E D/C N EG N + -

1206 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E D/C N EG N + -

1206 137000 Administrative Fees Receivable - Not Otherwise Classified E D/C N EG N + -

1206 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E D/C N EG N + -

1207

1207 141000 Advances and Prepayments E D/C N EG N + -

Receivables, net

Advances and prepayments
DRAFT

DRAFT 4 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1401

1401 135000 Loans Receivable E D/C N EP, ER D + -

1401 138000 Loans Receivable - Troubled Assets Relief Program E D/C N EP, ER D + -

1402

1402 134100 Interest Receivable - Loans E D/C N EP, ER D + -

1402 136100 Penalties and Fines Receivable - Loans E D/C N EP, ER D + -

1402 137100 Administrative Fees Receivable - Loans E D/C N EP, ER D + -

1402 138100 Interest Receivable - Loans - Troubled Assets Relief Program E D/C N EP, ER D + -

1403

1403 131000 Accounts Receivable E D/C N EP, ER D + - 4

1404

1404 155100 Foreclosed Property E D/C N EP, ER D + -

1405

1405 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E D/C N EP, ER D + -

1405 139900 Allowance for Subsidy E D/C N EP, ER D + -

1499

1501

1501 135000 Loans Receivable E D/C N EP, ER G + -

1501 138000 Loans Receivable - Troubled Assets Relief Program E D/C N EP, ER G + -

1502

1502 134100 Interest Receivable - Loans E D/C N EP, ER G + -

1502 136100 Penalties and Fines Receivable - Loans E D/C N EP, ER G + -

1502 137100 Administrative Fees Receivable - Loans E D/C N EP, ER G + -

1502 138100 Interest Receivable - Loans - Troubled Assets Relief Program E D/C N EP, ER G + -

1504

1504 155100 Foreclosed Property E D/C N EP, ER G + -

Defaulted guaranteed loans receivable, gross

Interest receivable on defaulted guaranteed loans

Foreclosed property related to defaulted guaranteed loans

Direct loans receivable, gross

Interest receivable

Accounts receivable from foreclosed property

Foreclosed property

Allowance for subsidy cost 

Net present value of assets related to direct loans (sum 1401 through 1405)
DRAFT

DRAFT 5 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1505

1505 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E D/C N EP, ER G + -

1505 139900 Allowance for Subsidy E D/C N EP, ER G + -

1599

1601

1601 135000 Loans Receivable E D/C N EP, ER, EG N + - 5

1602

1602 134100 Interest Receivable - Loans E D/C N EP, ER, EG N + - 5

1602 136100 Penalties and Fines Receivable - Loans E D/C N EP, ER, EG N + - 5

1602 137100 Administrative Fees Receivable - Loans E D/C N EP, ER, EG N + - 5

1603

1603 134500 Allowance for Loss on Interest Receivable - Loans E D/C N EP, ER, EG N + -

1603 135900 Allowance for Loss on Loans Receivable E D/C N EP, ER, EG N + -

1603 135990 Allowance for Loss on Loans Receivable - International Monetary Fund E D/C EP, ER, EG N + -

1603 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E D/C N EP, ER, EG N + -

1603 137500 Allowance for Loss on Administrative Fees Receivable - Loans E D/C N EP, ER, EG N + -

1603 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program E D/C N EP, ER, EG N + -

1604

1605

1605 131000 Accounts Receivable E D/C N EP, ER, EG N + - 4

1606

1606 155100 Foreclosed Property E D/C N EP, ER, EG N + - 5

1606 155900 Foreclosed Property - Allowance E D/C N EP, ER, EG N + - 5

1699

Allowance for subsidy cost on defaulted guaranteed loans

Net present value of assets related to defaulted guaranteed loans (sum 1501 through 1505)

Direct loans, gross

Interest receivable

Allowance for estimated uncollectible loans and interest

Direct loans and interest receivable, net (sum 1601 through 1603)

Accounts receivable from foreclosed property

Foreclosed property

Value of assets related to direct loans (sum 1604 through 1606)
DRAFT

DRAFT 6 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1701

1701 135000 Loans Receivable E D/C N EP, ER, EG N + - 5

1702

1702 134100 Interest Receivable - Loans E D/C N EP, ER, EG N + - 5

1702 136100 Penalties and Fines Receivable - Loans E D/C N EP, ER, EG N + - 5

1702 137100 Administrative Fees Receivable - Loans E D/C N EP, ER, EG N + - 5

1703

1703 134500 Allowance for Loss on Interest Receivable - Loans E D/C N EP, ER, EG N + -

1703 135900 Allowance for Loss on Loans Receivable E D/C N EP, ER, EG N + -

1703 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E D/C N EP, ER, EG N + -

1703 137500 Allowance for Loss on Administrative Fees Receivable - Loans E D/C N EP, ER, EG N + -

1703 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program E D/C N EP, ER, EG N + -

1704

1705

1705 131000 Accounts Receivable E D/C N EP, ER, EG N + - 4

1706

1706 155100 Foreclosed Property E D/C N EP, ER, EG N + - 5

1706 155900 Foreclosed Property - Allowance E D/C N EP, ER, EG N + - 5

1799

1801

1801 111000 Undeposited Collections E D/C N EP, ER D, G, N + -

1801 111000 Undeposited Collections E D/C N EG N + -

1801 112000 Imprest Funds E D/C N EG N + -

1801 112500 U.S. Debit Card Funds E D/C N EG N + -

1801 113000 Funds Held Outside of Treasury - Budgetary E D/C N EG N + -

1801 119000 Other Cash E D/C N EP, ER N + -

1801 119000 Other Cash E D/C N EG N + -

Cash and other monetary assets

Defaulted guaranteed loans, gross

Interest receivable

Allowance for estimated uncollectible loans and interest

Defaulted guaranteed loans and interest receivable, net (sum 1701 through 1703)

Accounts receivable from foreclosed property

Foreclosed property

Value of assets related to loan guarantees (sum 1704 through 1706)
DRAFT

DRAFT 7 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1801 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights E D/C N EG N + -

1801 119500 Other Monetary Assets E D/C N EG N + -

1801 120000 Foreign Currency E D/C N EG N + -

1801 120500 Foreign Currency Denominated Equivalent Assets E D/C N EG N + -

1801 120900 Uninvested Foreign Currency E D/C N EG N + -

1801 134400 Interest Receivable on Special Drawing Rights E D/C N EG N + -

1801 138400 Interest Receivable - Foreign Currency Denominated Assets E D/C N EG N + -

1801 153100 Seized Monetary Instruments E D/C N EG N + -

1801 153200 Seized Cash Deposited E D/C N EG N + -

1802

1802 151100 Operating Materials and Supplies Held for Use E D/C EG N + -

1802 151200 Operating Materials and Supplies Held in Reserve for Future Use E D/C EG N + -

1802 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable E D/C EG N + -

1802 151400 Operating Materials and Supplies Held for Repair E D/C EG N + -

1802 151900 Operating Materials and Supplies - Allowance E D/C EG N + -

1802 152100 Inventory Purchased for Resale E D/C EG N + -

1802 152200 Inventory Held in Reserve for Future Sale E D/C EG N + -

1802 152300 Inventory Held for Repair E D/C EG N + -

1802 152400 Inventory - Excess, Obsolete, and Unserviceable E D/C EG N + -

1802 152500 Inventory - Raw Materials E D/C EG N + -

1802 152600 Inventory - Work-in-Process E D/C EG N + -

1802 152700 Inventory - Finished Goods E D/C EG N + -

1802 152900 Inventory - Allowance E D/C EG N + -

1802 154100 Forfeited Property Held for Sale E D/C N EG N + -

1802 154200 Forfeited Property Held for Donation or Use E D/C N EG N + -

1802 154900 Forfeited Property - Allowance E D/C N EG N + -

1802 156100 Commodities Held Under Price Support and Stabilization Support Programs E D/C N EG N + -

1802 156900 Commodities - Allowance E D/C N EG N + -

1802 157100 Stockpile Materials Held in Reserve E D/C N EG N + -

1802 157200 Stockpile Materials Held for Sale E D/C N EG N + -

1802 159100 Other Related Property E D/C N EG N + -

1802 159900 Other Related Property - Allowance E D/C N EG N + -

1803

1803 171100 Land and Land Rights E D/C EG N + -

Inventories and related properties

Property, plant and equipment, net
DRAFT

DRAFT 8 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

1803 171200 Improvements to Land E D/C EG N + -

1803 171900 Accumulated Depreciation on Improvements to Land E D/C EG N + -

1803 172000 Construction-in-Progress E D/C EG N + -

1803 173000 Buildings, Improvements, and Renovations E D/C EG N + -

1803 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations E D/C EG N + -

1803 174000 Other Structures and Facilities E D/C EG N + -

1803 174900 Accumulated Depreciation on Other Structures and Facilities E D/C EG N + -

1803 175000 Equipment E D/C EG N + -

1803 175900 Accumulated Depreciation on Equipment E D/C EG N + -

1803 181000 Assets Under Capital Lease E D/C EG N + -

1803 181900 Accumulated Depreciation on Assets Under Capital Lease E D/C EG N + -

1803 182000 Leasehold Improvements E D/C EG N + -

1803 182900 Accumulated Amortization on Leasehold Improvements E D/C EG N + -

1803 183000 Internal-Use Software E D/C EG N + -

1803 183200 Internal-Use Software in Development E D/C EG N + -

1803 183900 Accumulated Amortization on Internal-Use Software E D/C EG N + -

1803 184000 Other Natural Resources E D/C EG N + -

1803 184900 Allowance for Depletion E D/C EG N + -

1803 189000 Other General Property, Plant, and Equipment E D/C EG N + -

1803 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment E D/C EG N + -

1901

1901 132500 Taxes Receivable E D/C N EG N + -

1901 132900 Allowance for Loss on Taxes Receivable E D/C N EG N + -

1901 134300 Interest Receivable - Taxes E D/C N EG N + -

1901 134800 Allowance for Loss on Interest Receivable - Taxes E D/C N EG N + -

1901 136300 Penalties and Fines Receivable - Taxes E D/C N EG N + -

1901 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E D/C N EG N + -

1901 137300 Administrative Fees Receivable - Taxes E D/C N EG N + -

1901 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E D/C N EG N + -

1901 199000 Other Assets E D/C N EG N + -

1901 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed E D/C N EG N + -

1999

Liabilities 

Federal liabilities

Total assets (sum of 1101 through 1207, 1499, 1599, 1699, 1799, 1801 through 1901)

Other assets
DRAFT

DRAFT 9 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

2101

2101 211000 Accounts Payable E D/C F EP, ER D, G, N - +

2101 211000 Accounts Payable E D/C F EG N - +

2101 212000 Disbursements in Transit E D/C F EP, ER D, G, N - +

2101 212000 Disbursements in Transit E D/C F EG N - +

2101 215000 Payable for Transfers of Currently Invested Balances E D/C F EG N - +

2101 215500 Expenditure Transfers Payable E D/C F EG N - +

2101 217000 Subsidy Payable to the Financing Account E D/C F EG N - +

2101 296000 Accounts Payable From Canceled Appropriations E D/C F EG N - +

2102

2102 214000 Accrued Interest Payable - Not Otherwise Classified E D/C F EP, ER D, G, N - +

2102 214000 Accrued Interest Payable - Not Otherwise Classified E D/C F EG N - +

2102 214100 Accrued Interest Payable - Loans E D/C F EP, ER D, G, N - +

2102 214100 Accrued Interest Payable - Loans E D/C F EG N - +

2102 214200 Accrued Interest Payable - Debt E D/C F EP, ER D, G, N - +

2102 214200 Accrued Interest Payable - Debt E D/C F EG N - +

2103

2103 251000 Principal Payable to the Bureau of the Fiscal Service E D/C F EP, ER D, G, N - +

2103 251000 Principal Payable to the Bureau of the Fiscal Service E D/C F EG N - +

2103 251100 Capitalized Loan Interest Payable - Non-Credit Reform E D/C F EP, ER, EG N - +

2103 252000 Principal Payable to the Federal Financing Bank E D/C F EP, ER D, G, N - +

2103 252000 Principal Payable to the Federal Financing Bank E D/C F EG N - +

2103 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority E D/C F EG N - +

2103 253100 Discount on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E D/C F EG N - +

2103 253200 Premium on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E D/C F EG N - +

2103 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

E D/C F EG N - +

2103 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

E D/C F EG N - +

2103 254000 Participation Certificates E D/C F EG N - +

2103 259000 Other Debt E D/C F/G EG N - +

Interest payable

Accounts payable

Debt

Michele Crosco : Should this be D G N

Kim Klein: No as it is non-credit reform

Ramey, Steve D.: N only. Non-Credit Reform

Resolution: Leave N only. After meeting, I looked 

it up and found instances of liquidating accounts 

from the general fund. Added EG here and to all 

the 1600/1700 lines. Are there other places we 

need to add EG?
DRAFT

DRAFT 10 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

2104

2104 292300 Contingent Liability for Capital Transfers E D/C F EP, ER, EG N - +

2104 297000 Liability for Capital Transfers E D/C F EP, ER, EG N - +

2105

2105 213000 Contract Holdbacks E D/C F EG N - +

2105 219000 Other Liabilities With Related Budgetary Obligations E D/C F EG N - +

2105 221300 Employer Contributions and Payroll Taxes Payable E D/C F/Z EG N - +

2105 221500 Other Post Employment Benefits Due and Payable E D/C F EG N - +

2105 222500 Unfunded FECA Liability E D/C F/Z EG N - +

2105 229000 Other Unfunded Employment Related Liability E D/C F/Z EG N - +

2105 231000 Liability for Advances and Prepayments E D/C F EG N - +

2105 294000 Capital Lease Liability E D/C F EG N - +

2105 298000 Custodial Liability E D/C G/Z EG N - +

2105 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity E D/C G/Z EG N - +

2105 299000 Other Liabilities Without Related Budgetary Obligations E D/C F/G/Z EG N - +

Non-Federal liabilities

2201

2201 211000 Accounts Payable E D/C N EP, ER D, G, N - +

2201 211000 Accounts Payable E D/C N EG N - +

2201 212000 Disbursements in Transit E D/C N EP, ER D, G, N - +

2201 212000 Disbursements in Transit E D/C N EG N - +

2201 214000 Accrued Interest Payable - Not Otherwise Classified E D/C N EG N - +

2201 296000 Accounts Payable From Canceled Appropriations E D/C N EG N - +

2202

2202 214100 Accrued Interest Payable - Loans E D/C N EG N - +

2202 214200 Accrued Interest Payable - Debt E D/C N EG N - +

2203

2203 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority E D/C N EG N - +

2203 253100 Discount on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E D/C N EG N - +

2203 253200 Premium on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E D/C N EG N - +

Other 

Accounts payable

Debt 

Interest payable

Resources payable to Treasury
DRAFT

DRAFT 11 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

2203 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

E D/C N EG N - +

2203 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

E D/C N EG N - +

2203 254000 Participation Certificates E D/C N EG N - +

2203 259000 Other Debt E D/C N EG N - +

2204

2204 218000 Loan Guarantee Liability E D/C N EP, ER G, N - +

2205

2205 294000 Capital Lease Liability E D/C N EG N - +

2206

2206 219100 Employee Health Care Liability Incurred but Not Reported E D/C N EG N - +

2206 221500 Other Post Employment Benefits Due and Payable E D/C N EG N - +

2206 221600 Pension Benefits Due and Payable to Beneficiaries E D/C N EG N - +

2206 221700 Benefit Premiums Payable to Carriers E D/C N EG N - +

2206 221800 Life Insurance Benefits Due and Payable to Beneficiaries E D/C N EG N - +

2206 261000 Actuarial Pension Liability E D/C N EG N - +

2206 262000 Actuarial Health Insurance Liability E D/C N EG N - +

2206 263000 Actuarial Life Insurance Liability E D/C N EG N - +

2206 265000 Actuarial FECA Liability E D/C N EG N - +

2206 269000 Other Actuarial Liabilities E D/C N EG N - +

2207

2207 211200 Accounts Payable for Federal Government Sponsored Enterprise E D/C N EG N - +

2207 213000 Contract Holdbacks E D/C N EG N - +

2207 216000 Entitlement Benefits Due and Payable E D/C N EG N - +

2207 219000 Other Liabilities With Related Budgetary Obligations E D/C N EG N - +

2207 221000 Accrued Funded Payroll and Leave E D/C N EG N - +

2207 221100 Withholdings Payable E D/C N EG N - +

2207 221300 Employer Contributions and Payroll Taxes Payable E D/C N EG N - +

2207 222000 Unfunded Leave E D/C N EG N - +

2207 229000 Other Unfunded Employment Related Liability E D/C N EG N - +

2207 231000 Liability for Advances and Prepayments E D/C N EG N - +

2207 232000 Other Deferred Revenue E D/C N EG N - +

Liabilities for loan guarantees

Other

Lease liabilities, net

Pensions and other actuarial liabilities
DRAFT

DRAFT 12 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

2207 241000 Liability for Clearing Accounts E D/C N EG N - +

2207 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs E D/C N EG N - +

2207 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E D/C N EG N - +

2207 291000 Prior Liens Outstanding on Acquired Collateral E D/C N EG N - +

2207 292000 Contingent Liabilities E D/C N EG N - +

2207 292200 Contingent Liabilities - Federal Government Sponsored Enterprise E D/C N EG N - +

2207 298000 Custodial Liability E D/C N EG N - +

2207 299000 Other Liabilities Without Related Budgetary Obligations E D/C N EP, ER D, G, N - +

2207 299000 Other Liabilities Without Related Budgetary Obligations E D/C N EG N - +

2207 299500 Estimated Cleanup Cost Liability E D/C N EG N - +

2999

Net Position

3100

3100 310000 Unexpended Appropriations - Cumulative B D/C EP, ER D, G, N - + 6

3100 310000 Unexpended Appropriations - Cumulative B D/C EG N - +

3100 310100 Unexpended Appropriations - Appropriations Received E D/C G EP, ER D, G, N - +

3100 310100 Unexpended Appropriations - Appropriations Received E D/C G EG N - +

3100 310200 Unexpended Appropriations - Transfers-In E D/C F EG N - +

3100 310300 Unexpended Appropriations - Transfers-Out E D/C F EG N - +

3100 310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E D/C Z EG N - +

3100 310600 Unexpended Appropriations - Adjustments E D/C G EP, ER, EG N - +

3100 310700 Unexpended Appropriations - Used E D/C G EP, ER D, G, N - +

3100 310700 Unexpended Appropriations - Used E D/C G EG N - +

3100 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E D/C Z EG N - +

3100 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in 

Accounting Principles

E D/C Z EG N - +

3300

3300 331000 Cumulative Results of Operations B D/C EP, ER D, G, N - + 6

3300 331000 Cumulative Results of Operations B D/C EG N - +

3300 510000 Revenue From Goods Sold E D/C F/N EG N - +

3300 510900 Contra Revenue for Goods Sold E D/C F/N EG N - +

3300 520000 Revenue From Services Provided E D/C F/N EG N - +

Unexpended appropriations

Cumulative results of operations

Total liabilities (sum 2101 through 2207)
DRAFT

DRAFT 13 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

3300 520900 Contra Revenue for Services Provided E D/C F/N EG N - +

3300 531000 Interest Revenue - Other E D/C F/N EG N - +

3300 531100 Interest Revenue - Investments E D/C F/N EG N - +

3300 531200 Interest Revenue - Loans Receivable/Uninvested Funds E D/C F/N EP, ER D, G, N - +

3300 531200 Interest Revenue - Loans Receivable/Uninvested Funds E D/C F/N EG N - +

3300 531300 Interest Revenue - Subsidy Amortization E D/C N EP, ER D, G - +

3300 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform E D/C N EP, ER D, G - +

3300 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

E D/C N EP, ER D, G - +

3300 531700 Contra Revenue for Interest Revenue - Loans Receivable E D/C F/N EP, ER N - +

3300 531700 Contra Revenue for Interest Revenue - Loans Receivable E D/C F/N EG N - +

3300 531800 Contra Revenue for Interest Revenue - Investments E D/C F/N EG N - +

3300 531900 Contra Revenue for Interest Revenue - Other E D/C F/N EG N - +

3300 532000 Penalties and Fines Revenue E D/C N EP, ER D, G, N - + 6

3300 532000 Penalties and Fines Revenue E D/C N EG N - +

3300 532400 Contra Revenue for Penalties and Fines E D/C N EP, ER D, G, N - + 6

3300 532400 Contra Revenue for Penalties and Fines E D/C N EG N - +

3300 532500 Administrative Fees Revenue E D/C F/N EP, ER N - +

3300 532500 Administrative Fees Revenue E D/C F/N EG N - +

3300 532900 Contra Revenue for Administrative Fees E D/C F/N EP, ER N - +

3300 532900 Contra Revenue for Administrative Fees E D/C F/N EG N - +

3300 540000 Funded Benefit Program Revenue E D/C F/N EG N - +

3300 540500 Unfunded FECA Benefit Revenue E D/C F/N EG N - +

3300 540600 Contra Revenue for Unfunded FECA Benefit Revenue E D/C F/N EG N - +

3300 540900 Contra Revenue for Funded Benefit Program Revenue E D/C F/N EG N - +

3300 550000 Insurance and Guarantee Premium Revenue E D/C N EP, ER D, G, N - + 6

3300 550000 Insurance and Guarantee Premium Revenue E D/C N EG N - +

3300 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E D/C N EP, ER N - +

3300 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E D/C N EG N - +

3300 560000 Donated Revenue - Financial Resources E D/C N EG N - +

3300 560900 Contra Revenue for Donations - Financial Resources E D/C N EG N - +

3300 561000 Donated Revenue - Nonfinancial Resources E D/C N EG N - +

3300 561900 Contra Donated Revenue - Nonfinancial Resources E D/C N EG N - +

3300 564000 Forfeiture Revenue - Cash and Cash Equivalents E D/C N EG N - +

3300 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E D/C N EG N - +

3300 565000 Forfeiture Revenue - Forfeitures of Property E D/C N EG N - +

3300 565900 Contra Forfeiture Revenue - Forfeitures of Property E D/C N EG N - +
DRAFT

DRAFT 14 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

3300 570000 Expended Appropriations E D/C G EP, ER D, G, N - +

3300 570000 Expended Appropriations E D/C G EG N - +

3300 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E D/C Z EG N - +

3300 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E D/C Z EG N - +

3300 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E D/C Z EG N - +

3300 572000 Financing Sources Transferred In Without Reimbursement E D/C F EG N - +

3300 573000 Financing Sources Transferred Out Without Reimbursement E D/C F/Z EG N - +

3300 574000 Appropriated Dedicated Collections Transferred In E D/C F EG N - +

3300 574500 Appropriated Dedicated Collections Transferred Out E D/C F EG N - +

3300 575000 Expenditure Financing Sources - Transfers-In E D/C F EG N - +

3300 575500 Nonexpenditure Financing Sources - Transfers-In - Other E D/C F EG N - +

3300 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E D/C F EG N - +

3300 576000 Expenditure Financing Sources - Transfers-Out E D/C F EG N - +

3300 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E D/C F EP, ER N - +

3300 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E D/C F EG N - +

3300 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers E D/C F EP, ER N - +

3300 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers E D/C F EG N - +

3300 577500 Nonbudgetary Financing Sources Transferred In E D/C F EG N - +

3300 577600 Nonbudgetary Financing Sources Transferred Out E D/C F EP, ER D, G, N - +

3300 577600 Nonbudgetary Financing Sources Transferred Out E D/C F EG N - +

3300 578000 Imputed Financing Sources E D/C F EG N - +

3300 579000 Other Financing Sources E D/C Z EG N - +

3300 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E D/C G EG N - +

3300 579100 Adjustment to Financing Sources - Credit Reform E D/C F EP, ER D, G - +

3300 579200 Financing Sources To Be Transferred Out - Contingent Liability E D/C F EP, ER N - +

3300 579200 Financing Sources To Be Transferred Out - Contingent Liability E D/C F EG N - +

3300 579500 Seigniorage E D/C N EG N - +

3300 580000 Tax Revenue Collected - Not Otherwise Classified E D/C G/N EG N - +

3300 580100 Tax Revenue Collected - Individual E D/C G/N EG N - +

3300 580200 Tax Revenue Collected - Corporate E D/C G/N EG N - +

3300 580300 Tax Revenue Collected - Unemployment E D/C G/N EG N - +

3300 580400 Tax Revenue Collected - Excise E D/C G/N EG N - +

3300 580500 Tax Revenue Collected - Estate and Gift E D/C G/N EG N - +

3300 580600 Tax Revenue Collected - Customs E D/C G/N EG N - +

3300 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E D/C G/N EG N - +
DRAFT

DRAFT 15 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

3300 582100 Tax Revenue Accrual Adjustment - Individual E D/C G/N EG N - +

3300 582200 Tax Revenue Accrual Adjustment - Corporate E D/C G/N EG N - +

3300 582300 Tax Revenue Accrual Adjustment - Unemployment E D/C G/N EG N - +

3300 582400 Tax Revenue Accrual Adjustment - Excise E D/C G/N EG N - +

3300 582500 Tax Revenue Accrual Adjustment - Estate and Gift E D/C G/N EG N - +

3300 582600 Tax Revenue Accrual Adjustment - Customs E D/C G/N EG N - +

3300 583000 Contra Revenue for Taxes - Not Otherwise Classified E D/C G/N EG N - +

3300 583100 Contra Revenue for Taxes - Individual E D/C G/N EG N - +

3300 583200 Contra Revenue for Taxes - Corporate E D/C G/N EG N - +

3300 583300 Contra Revenue for Taxes - Unemployment E D/C G/N EG N - +

3300 583400 Contra Revenue for Taxes - Excise E D/C G/N EG N - +

3300 583500 Contra Revenue for Taxes - Estate and Gift E D/C G/N EG N - +

3300 583600 Contra Revenue for Taxes - Customs E D/C G/N EG N - +

3300 589000 Tax Revenue Refunds - Not Otherwise Classified E D/C G/N EG N - +

3300 589100 Tax Revenue Refunds - Individual E D/C G/N EG N - +

3300 589200 Tax Revenue Refunds - Corporate E D/C G/N EG N - +

3300 589300 Tax Revenue Refunds - Unemployment E D/C G/N EG N - +

3300 589400 Tax Revenue Refunds - Excise E D/C G/N EG N - +

3300 589500 Tax Revenue Refunds - Estate and Gift E D/C G/N EG N - +

3300 589600 Tax Revenue Refunds - Customs E D/C G/N EG N - +

3300 590000 Other Revenue E D/C F/N/Z EP, ER D, G, N - + 6

3300 590000 Other Revenue E D/C F/N/Z EG N - +

3300 590900 Contra Revenue for Other Revenue E D/C F/N/Z EG N - +

3300 591900 Revenue and Other Financing Sources - Cancellations E D/C G EG N - +

3300 599000 Collections for Others - Statement of Custodial Activity E D/C G/N/Z EG N - +

3300 599100 Accrued Collections for Others - Statement of Custodial Activity E D/C G/N/Z EG N - +

3300 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E D/C G/Z EG N - +

3300 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E D/C G/Z EG N - +

3300 599700 Financing Sources Transferred In From Custodial Statement Collections E D/C F EG N - +

3300 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E D/C F EG N - +

3300 610000 Operating Expenses/Program Costs E D/C F/N EP, ER D, G, N - + 6

3300 610000 Operating Expenses/Program Costs E D/C F/N EG N - +

3300 615000 Expensed Asset E D/C EG N - +

3300 619000 Contra Bad Debt Expense - Incurred for Others E D/C F/N EG N - +

3300 619900 Adjustment to Subsidy Expense E D/C N EP, ER N - +

3300 619900 Adjustment to Subsidy Expense E D/C N EG N - + 7
DRAFT

DRAFT 16 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

3300 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

E D/C F EP, ER D, G, N - +

3300 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

E D/C F EG N - +

3300 632000 Interest Expenses on Securities E D/C F/N EG N - +

3300 633000 Other Interest Expenses E D/C F/N EP, ER D, G, N - +

3300 633000 Other Interest Expenses E D/C F/N EG N - +

3300 634000 Interest Expense Accrued on the Liability for Loan Guarantees E D/C N EP, ER G, N - +

3300 634000 Interest Expense Accrued on the Liability for Loan Guarantees E D/C N EG N - +

3300 640000 Benefit Expense E D/C F/N/Z EG N - +

3300 650000 Cost of Goods Sold E D/C F/N EG N - +

3300 660000 Applied Overhead E D/C N EG N - +

3300 661000 Cost Capitalization Offset E D/C N EG N - +

3300 671000 Depreciation, Amortization, and Depletion E D/C N EG N - +

3300 672000 Bad Debt Expense E D/C F/N EP, ER D, G, N - + 6

3300 672000 Bad Debt Expense E D/C F/N EG N - +

3300 673000 Imputed Costs E D/C F EG N - +

3300 679000 Other Expenses Not Requiring Budgetary Resources E D/C F/N EG N - +

3300 680000 Future Funded Expenses E D/C F/N/Z EP, ER D, G, N - + 6

3300 680000 Future Funded Expenses E D/C F/N/Z EG N - +

3300 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year 

Budget Authority (Unobligated)

E D/C F EG N - +

3300 690000 Nonproduction Costs E D/C F/N/Z EG N - +

3300 711000 Gains on Disposition of Assets - Other E D/C N EP, ER N - +

3300 711000 Gains on Disposition of Assets - Other E D/C N EG N - +

3300 711100 Gains on Disposition of Investments E D/C F/N EG N - +

3300 711200 Gains on Disposition of Borrowings E D/C F EG N - +

3300 717100 Gains on Changes in Long-Term Assumptions - From Experience E D/C N EG N - +

3300 717200 Losses on Changes in Long-Term Assumptions - From Experience E D/C N EG N - +

3300 718000 Unrealized Gains E D/C F/N EG N - +

3300 719000 Other Gains E D/C F/N EG N - +

3300 719090 Gains on International Monetary Fund Assets E D/C EG N - +

3300 721000 Losses on Disposition of Assets - Other E D/C N EP, ER N - +

3300 721000 Losses on Disposition of Assets - Other E D/C N EG N - +

3300 721100 Losses on Disposition of Investments E D/C F/N EG N - +

3300 721200 Losses on Disposition of Borrowings E D/C F EG N - +

3300 727100 Gains on Changes in Long-Term Assumptions E D/C N EG N - +
DRAFT

DRAFT 17 of 18 IRC Handout July 20, 2017

Schedule F

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit

/Cred

it

Fed/ 

NonFed Fund Type

Financing 

Account 

Indicator Debit Credit

Addl. 

Info.

USSGL Crosswalk - Budgetary Balance Sheet

3300 727200 Losses on Changes in Long-Term Assumptions E D/C N EG N - +

3300 728000 Unrealized Losses E D/C F/N EG N - +

3300 729000 Other Losses E D/C F/N EG N - +

3300 729090 Losses on International Monetary Fund Assets E D/C EG N - +

3300 729200 Other Losses from Impairment of Assets E D/C N EG N - +

3300 730000 Extraordinary Items E D/C N EG N - +

3300 740000 Prior-Period Adjustments Due to Corrections of Errors E D/C N/Z EG N - +

3300 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E D/C N/Z EG N - +

3300 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior E D/C N/Z EG N - +

3300 750000 Distribution of Income - Dividend E D/C N/Z EG N - +

3300 760000 Changes in Actuarial Liability E D/C N EG N - +

3300 880100 Offset for Purchases of Assets E D/C F EG N - +

3300 880200 Purchases of Property, Plant, and Equipment E D/C F EG N - +

3300 880300 Purchases of Inventory and Related Property E D/C F EG N - +

3300 880400 Purchases of Assets - Other E D/C F EG N - +

3999

4999

Total net position (sum 3100 through 3300)

Total liabilities and net position (sum 2999 and 3999)
DRAFT

DRAFT 18 of 18 IRC Handout July 20, 2017

1 EG - N - restricted to the following accounts: 091-X-0230; 086-X-0236; 091-X-0240; 091-X-0242; 014-X0667; 012-X-2274; 091-X-4250; 091-X-5288. Although account 020-X-0114 requires Schedule F, it does 

not report GTAS data 2 EP/ER - N - restricted to the following Agency/Main- 455-X-0110; 455-X-0111; 086-X-0172; 086-X4044; 014-X-4053; 455-X-4110; 091-X-4257; 020-X-4444; 014-X-4525; 014-X-4556. Although the 

following accounts require Schedule F, they do not report GTAS data: 920-X-4981; 920-X-4981; 915-X4986; 914-X-4988; 913-X-4990; 912-X-4991; 912-X-4992; 912-X-4993

3 Cross walk currently to line 1102 - will need a SGL split if this format is kept

4 Cross walk currently to line 1206 - will need a SGL split if this format is kept

5 Cross walk currently to 16xx lines - will need SGL splits if this format is kept

6 The attribute table and Schedule F- USSGL Crosswalk for this account will likely change. In the future, the 

Financing Account Indicator for this account will be limited to values of "N."

7 The attribute table and Schedule F- USSGL Crosswalk for this account will likely change. In the future, the 

Fund Type for this account will be limited to values of "EP" and "ER"

FOOTNOTES AND ADDITIONAL INFORMATION: