Page 1 of 19

IRC Meeting Handout April 23, 2020

Proposed Anticipated USSGL Account Changes (Effective FY 2022)

Proposed New USSGL Accounts:

Account Title: Authority Unavailable for Obligation Pursuant to Public Law – Temporary –

Anticipated Current-Year Authority

Account Number: 439502

Normal Balance: Credit

Definition: Anticipated authority (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. This account reflects 

activity that must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Current-Year Authority needs to be separated from Realized CurrentYear Authority.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law – Temporary –

Anticipated Prior-Year Authority

Account Number: 439503

Normal Balance: Credit

Definition: Anticipated Unobligated balance is part of an annual administrative limitation 

whereby all of the budget resources (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. This account reflects 

activity that must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Prior-Year Authority needs to be separated from Realized Prior-Year 

Authority.

Account Title: Appropriations (special or trust) Temporarily Precluded From Obligation –

Anticipated Current-Year Authority 

Account Number: 439702

Normal Balance: Credit 

Definition: The amount of anticipated appropriations (derived from special or trust nonrevolving fund receipts) that becomes unavailable for obligation until specific legal requirements 

are met. For example, the portion of appropriated special or trust non-revolving fund receipts 

anticipated in the current fiscal year that is precluded from obligation at year-end because of a 

provision of law (such as a limitation on obligations or a benefit formula). This account reflects 

activity that must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Appropriations from Current-Year Authority needs to be separated 

from Realized Current-Year Authority.
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IRC Meeting Handout April 23, 2020

Account Title: Appropriations Temporarily Precluded From Obligation – Anticipated PriorYear Authority

Account Number: 439703 

Normal Balance: Credit 

Definition: Based on situations where total anticipated budgetary resources are precluded from 

obligation in a fiscal year by a provision of law (such as a limitation on obligations), the amount 

of unobligated balances of appropriations (derived from special and trust non-revolving fund 

receipts) that becomes unavailable for obligation until specific legal requirements are met is also 

precluded in special and non-revolving trust funds. This balance is the result of recoveries of 

prior-year obligations and/or unobligated balance transfers in. 

Justification: Anticipated Appropriations from Prior-Year Authority needs to be separated from 

Realized Prior-Year Authority.

Account Title: Offsetting Collections (Anticipated) Temporarily Precluded From Obligation 

Account Number: 439801

Normal Balance: Credit 

Definition: The amount of offsetting collections (anticipated) that becomes unavailable for 

obligation until specific legal requirements are met. This account reflects activity that must 

adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Offsetting Collections Precluded From Obligation needs to be 

separated from Collected Offsetting Collections Precluded From Obligation.

Account Title: Anticipated Resources - Unapportioned Authority 

Account Number: 449000

Normal Balance: Credit 

Definition: The amount of anticipated unobligated budgetary resources not yet apportioned. 

These funds are not available for obligation.

Justification: Anticipated Resources – Unapportioned Authority needs to be separated from 

Unapportioned – Unexpired Authority. 
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IRC Meeting Handout April 23, 2020

Proposed Modifications to Existing USSGL Account:

Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary –

Realized Current-Year Authority 

Account Number: 439500 

Normal Balance: Credit 

Definition: This Realized authority (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. This account reflects 

activity that must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Current-Year Authority needs to be separated from Realized CurrentYear Authority.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary -

Realized Prior-Year Authority 

Account Number: 439501 

Normal Balance: Credit 

Definition: Realized uUnobligated balance is part of an annual administrative limitation 

whereby all of the budgetary resources (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. This account reflects 

activity that must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Prior-Year Authority needs to be separated from Realized Prior-Year 

Authority.

Account Title: Appropriations (special or trust), Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation – Realized Current-Year Balances Authority

Account Number: 439700 

Normal Balance: Credit 

Definition: The amount of realized appropriations (derived from special or trust non-revolving 

fund receipts), borrowing authority and contract authority that becomes unavailable for 

obligation until specific legal requirements are met. For example, the portion of appropriated 

special or trust non-revolving fund receipts collected in the current fiscal year that is precluded 

from obligation at year-end because of a provision of law (such as a limitation on obligations or 

a benefit formula). For situations involving borrowing authority and contract authority, the use of 

this USSGL account is restricted. This account does not close at year-end.

Justification: Anticipated Appropriations from Current-Year Authority needs to be separated 

from Realized Current-Year Authority.
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IRC Meeting Handout April 23, 2020

Account Title: Appropriations Temporarily Precluded From Obligation – Realized Prior-Year 

Authority

Account Number: 439701 

Normal Balance: Credit 

Definition: Based on situations where total realized budgetary resources are precluded from 

obligation in a fiscal year by a provision of law (such as a limitation on obligations), the amount 

of unobligated balances of appropriations (derived from special and trust non-revolving fund 

receipts) that becomes unavailable for obligation until specific legal requirements are met is also 

precluded in special and non-revolving trust funds. This balance is the result of recoveries of 

prior-year obligations and/or unobligated balance transfers in.

Justification: Anticipated Appropriations from Prior-Year Authority needs to be separated from 

Realized Prior-Year Authority.

Account Title: Offsetting Collections (Collected) Temporarily Precluded From Obligation 

Account Number: 439800 

Normal Balance: Credit 

Definition: The amount of offsetting collections (collected) that becomes unavailable for 

obligation until specific legal requirements are met. This account does not close at year-end.

Justification: Anticipated Offsetting Collections Precluded From Obligation needs to be 

separated from Collected Offsetting Collections Precluded From Obligation.

Account Title: Unapportioned - Unexpired Authority 

Account Number: 445000 

Normal Balance: Credit 

Definition: The amount of realized unobligated budgetary resources not yet apportioned. These 

funds are not available for obligation.

Justification: Anticipated Resources – Unapportioned Authority needs to be separated from 

Unapportioned – Unexpired Authority. 
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IRC Meeting Handout April 23, 2020

Proposed New TCs:

A117 To record anticipated spending authority from offsetting collection temporarily precluded 

from obligation.

Comment: The balance in USSGL accounts 439700, 439730, and 439800 should be reflected as

part of the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the 

Budget of the United States Government. Trust and special funds whose authority is limited to 

the current year obligations will record this transaction at yearend as a preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From

Obligation

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 439801 Offsetting Collections (Anticipated) Temporarily Precluded From Obligation

Proprietary Entry

None

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

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 439502 Authority Unavailable for Obligation Pursuant to Public Law – Temporary - 

 Anticipated Current-Year Authority

Proprietary Entry

None

A144 To withdraw recoveries of anticipated prior-year obligations and/or nonexpenditure 

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

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

outstanding balances in USSGL account 439700.

Comment: The balance in USSGL account 439701 should be reflected as part of the end-of

year balance on Schedule N: Special and Trust Fund Receipts Schedule of the Budget of the 

United States Government. Trust and special funds whose authority is limited to the current year 

obligations will record this transaction at yearend as a preclosing adjusting entry.

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 439703 Appropriations Temporarily Precluded From Obligation – Anticipated Prior-

 Year Authority

Proprietary Entry

None
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IRC Meeting Handout April 23, 2020

A147 To record anticipated budget authority (derived from special or trust fund receipts or the 

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

trust non-revolving fund expenditure account.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the Budget of 

the United States Government. Trust and special funds whose authority is limited to the current 

year obligations will record this transaction at yearend as a preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From

Obligation

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 439702 Appropriations (special or trust), Temporarily Precluded From Obligation –

 Anticipated Current-Year Authority

 

D625 To record anticipated unobligated balances of definite contract authority in non-revolving 

trust funds temporarily unavailable pursuant to obligation limitations on all budgetary resources 

of contract authority.

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 439503 Authority Unavailable for Obligation Pursuant to Public Law – Temporary –

 Anticipated Prior-Year Authority

Proprietary Entry

None

F127 To record an adjustment to anticipated authority temporarily unavailable for Treasury 

Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable 

Collections) in the President's Budget and do not report authority precluded from obligation on 

the Program and Financing Schedule P.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From

Obligation

Budgetary Entry

Debit 439502 Authority Unavailable for Obligation Pursuant to Public Law – Temporary -

Anticipated Current-Year Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None
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IRC Meeting Handout April 23, 2020

F319 To record closing of anticipated unobligated balances of appropriations derived from 

special or trust fund receipts as temporarily precluded from obligation.

Budgetary Entry

Debit 439703 Appropriations Temporarily Precluded From Obligation – Anticipated Prior-Year 

Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

None

F397 To close anticipated authority for obligation pursuant to public law – temporary – prioryear authority.

Budgetary Entry

Debit 439503 Authority Unavailable for Obligation Pursuant to Public Law – Temporary –

Anticipated Prior-Year Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None
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IRC Meeting Handout April 23, 2020

Proposed Modifications to Existing TCs:

A102 To record an anticipated appropriation.

Comment: For receipt of appropriation, see USSGL TC A104.

Budgetary Entry

Debit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, an anticipated 

appropriation would need to be posted to either USSGL account 449000 or 469000.

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

fund.

Comment: In exceptional cases, this transaction may be recorded for an anticipated expenditure

transfer to a trust fund account, for example, where the recipient account is a Limitation on 

Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund

Expenditure Transfers

Budgetary Entry

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, an anticipated 

appropriation expenditure transfer would need to be posted to either USSGL account 449000 or 

469000.
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IRC Meeting Handout April 23, 2020

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

realized for anticipated resources in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 459000 Apportionments - Anticipated Resources - Programs Subject to

 Apportionment

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated resources

would need to be posted to USSGL account 449000.

A123 To record the realization of previously anticipated authority. for programs exempt from

apportionment.

Comment: USSGL transactions that reference this transaction: A186, A212, A706, B126,

C106, C109, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412,

C416, C602, C606, C612, C614, C616, C618, C626, C640, D108, D110, and D134.

USSGL transactions that reference a reversal for this transaction: A712, C604,

C608, and C620. For programs exempt from apportionment, use USSGL accounts 462000 and 

469000. For status of budgetary resources at the apportionment level use USSGL accounts 

451000 and 459000. For unapportioned authority, use USSGL accounts 445000 and 449000.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

Justification: To more clearly explain the correct way to record the realization of previously 

anticipated authority.
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IRC Meeting Handout April 23, 2020

A128 To record authority temporarily unavailable pursuant to public law.

Comment: Reverse this transaction if authority becomes available. Refer to F126 for related

preclosing entry.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

 Temporary - Current-Year Authority

Proprietary Entry

None

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

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

Comment: See USSGL TC A118 for anticipated resources apportioned but not available for use

until they are realized. Refunds that were obligated and outlayed from the prior year in a 

Treasury Account Symbol (TAS) that has not expired or canceled should use this transaction. 

This transaction is also applicable to credit card rebates.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated collections 

would need to be recorded in USSGL account 449000.
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IRC Meeting Handout April 23, 2020

A142 To record anticipated nonexpenditure transfers to a General Fund Receipt Account.

Comment: See USSGL TC A143 to record anticipated capital transfers to a General Fund

Receipt Account.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

 Current-Year Authority

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

 Prior-Year Balances

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated 

nonexpenditure transfers would need to be recorded in USSGL account 449000.

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

Comment: See USSGL TC A142 to record anticipated nonexpenditure transfers without a

proprietary transaction. Reverse USSGL TC B425 if a contingent liability was previously 

recorded.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

 Current-Year Authority

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

 Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital

Transfers

 Credit 297000 Liability for Capital Transfers

Justification: With the addition of proposed USSGL account 449000, anticipated capital 

transfers would need to be recorded in USSGL account 449000.
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IRC Meeting Handout April 23, 2020

A164 To record anticipated reductions to borrowing authority.

Comment: The borrowing authority was previously recorded as unapportioned.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 404400 Anticipated Reductions to Borrowing Authority

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated reductions 

would need to be recorded in USSGL accounts 449000 or 469000.

A178 To record anticipated adjustments/decreases to contract authority.

Comment: Reverse this transaction to increase the anticipated adjustments/reductions to

contract authority during the year.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 403400 Anticipated Adjustments to Contract Authority

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated adjustments 

would need to be recorded in USSGL accounts 449000 or 469000.
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IRC Meeting Handout April 23, 2020

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

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

for the appropriation warrant to be adjusted.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections

or Offsetting Receipts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 405000 Anticipated Reductions to Appropriations by Offsetting Collections

 or Receipts

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated offsetting 

collections would need to be recorded in USSGL account 449000.

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

Symbol for transfers-in.

Budgetary Entry

Debit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated transfers-in 

would need to be recorded in USSGL account 449000.
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IRC Meeting Handout April 23, 2020

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

prior-year balances.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative

Change of Purpose

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated transfer-ins 

would need to be recorded in either USSGL account 449000 or 469000.

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

balances that were previously anticipated.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative

 Change of Purpose

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, an anticipated transfer-out 

would need to be recorded in either USSGL account 449000 or 469000.
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IRC Meeting Handout April 23, 2020

A702 To record anticipated reimbursements.

Comment: See USSGL TC A118; anticipated reimbursements are not available for allotment

until the realized order is received.

Budgetary Entry

Debit 421000 Anticipated Reimbursements and Other Income

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, anticipated 

reimbursements would need to be recorded in either USSGL account 449000 or 469000.

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

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

740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward

adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an 

abnormal credit balance, approval by the Office of Management and Budget for use of resources 

is required. If anticipated accounts are not used, credit USSGL account 445000 or 462000. 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 TC B134 for direct appropriations. For a prior-period adjustment (USSGL account

740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

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 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials
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IRC Meeting Handout April 23, 2020

 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

 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 690000 Non-Production Costs

D624 To record unobligated balances of definite contract authority in non-revolving trust funds

temporarily unavailable pursuant to obligation limitations on all budgetary resources of contract

authority.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439501 Authority Unavailable for Obligation Pursuant to Public Law -

 Temporary - Prior-Year Authority

Proprietary Entry

None
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IRC Meeting Handout April 23, 2020

F104 To record adjustments for anticipated nonexpenditure transfers not realized.

Comment: Balances in anticipated accounts must be zero at yearend.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 469000 Anticipated Resources – Programs Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative

 Change of Purpose

Proprietary Entry

None

Justification: To update the closing TC for proposed new USSGL account 449000.

F112 To record adjustments for anticipated resources not realized. 

Comment: Balance in the anticipated accounts must be zero at yearend. 

Budgetary Entry 

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or Receipts 

Debit 413100 Current-Year Indefinite Contract Authority Realized 

Debit 414100 Current-Year Indefinite Borrowing Authority Realized 

Debit 445000 Unapportioned Authority 

Debit 449000 Anticipated Resources – Unapportioned Authority

Debit 451000 Apportionments 

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

 Credit 403200 Estimated Indefinite Contract Authority 

 Credit 404200 Estimated Indefinite Borrowing Authority 

 Credit 406000 Anticipated Collections From Non-Federal Sources 

 Credit 407000 Anticipated Collections From Federal Sources 

 Credit 412000 Anticipated Indefinite Appropriations 

 Credit 421000 Anticipated Reimbursements and Other Income 

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds 

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 449000 Anticipated Resources – Unapportioned Authority

 Credit 445000 Unapportioned Authority 

 Credit 469000 Anticipated Resources – Programs Exempt From Apportionment

Proprietary Entry 

None

Justification: To update the TC for USSGL account additions and deletions.
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IRC Meeting Handout April 23, 2020

F114 To record adjustments for anticipated reductions not realized.

Comment: Balances are reduced to zero.

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

Debit 404400 Anticipated Reductions to Borrowing Authority

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, an anticipated reduction 

would need to be posted to USSGL account 449000.

F116 To record adjustments for resources realized in excess of those anticipated.

Comment: Adjust abnormal balances to zero. May impact other budgetary status accounts.

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 421000 Anticipated Reimbursements and Other Income

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, adjustments to anticipated 

accounts would need to be posted to USSGL account 449000.
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IRC Meeting Handout April 23, 2020

F118 To record adjustments for reductions to resources in excess of those anticipated.

Comment: Adjust abnormal balances to zero.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 403400 Anticipated Adjustments to Contract Authority

 Credit 404400 Anticipated Reductions to Borrowing Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

 Current-Year Authority

Proprietary Entry

None

Justification: With the addition of proposed USSGL account 449000, adjustments to anticipated 

accounts would need to be posted to USSGL account 449000.