Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U

1 331000 Cumulative Results of Operations B E/U

2

2.1

2.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U

2.2

2.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U

2.3

2.3 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N E/U

3

3.1

3.1 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E Z E/U

3.1 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E Z E/U

3.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U

3.2

3.2 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.2 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.2 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.3

3.3 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E Z E/U

3.3 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E Z E/U

3.3 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E Z E/U

4

5

5.1

5.1 580100 Tax Revenue Collected - Individual E N T E/U

5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T E/U

5.1 583100 Contra Revenue for Taxes - Individual E N T E/U

5.1 589100 Tax Revenue Refunds - Individual E N T E/U

5.2

5.2 580200 Tax Revenue Collected - Corporate E N T E/U

5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T E/U

5.2 583200 Contra Revenue for Taxes - Corporate E N T E/U

5.2 589200 Tax Revenue Refunds - Corporate E N T E/U

5.3

5.3 580400 Tax Revenue Collected - Excise E N T E/U

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T E/U

5.3 583400 Contra Revenue for Taxes - Excise E N T E/U

5.3 589400 Tax Revenue Refunds - Excise E N T E/U

5.4

5.4 580300 Tax Revenue Collected - Unemployment E N T E/U

5.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T E/U

5.4 583300 Contra Revenue for Taxes - Unemployment E N T E/U

5.4 589300 Tax Revenue Refunds - Unemployment E N T E/U

5.5

5.5 580600 Tax Revenue Collected - Customs E N T E/U

5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T E/U

Unemployment taxes

Customs duties

For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, 3.1, 3.2, and 3.3.

Non-federal non-exchange revenue:

Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)

Excise taxes

Corrections of errors - federal (RC 29)

Corrections of errors - years preceding the prior year - federal (RC 29)

Net position, beginning of period - adjusted

This line is calculated.

For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, and 3.2.

Changes in accounting principles

Corrections of errors - non-federal

Corrections of errors - years preceding the prior year - non-federal

Federal prior-period adjustments

Changes in accounting principles - federal (RC 29) - Footnote 1

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2019 Reporting

Net position, beginning of period

Non-federal prior-period adjustments:

Bulletin No. 2019-06 VI RSOCNP - 1 March 2019
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2019 Reporting

5.5 583600 Contra Revenue for Taxes - Customs E N T E/U

5.5 589600 Tax Revenue Refunds - Customs E N T E/U

5.6

5.6 580500 Tax Revenue Collected - Estate and Gift E N T E/U

5.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T E/U

5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T E/U

5.6 589500 Tax Revenue Refunds - Estate and Gift E N T E/U

5.7

5.7 531000 Interest Revenue - Other E N E/T E/U

5.7 531100 Interest Revenue - Investments E N T E/U

5.7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T E/U

5.7 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T E/U

5.7 531800 Contra Revenue for Interest Revenue - Investments E N T E/U

5.7 531900 Contra Revenue for Interest Revenue - Other E N T E/U

5.7 532000 Penalties and Fines Revenue E N T E/U

5.7 532400 Contra Revenue for Penalties and Fines E N T E/U

5.7 540000 Funded Benefit Program Revenue E N T E/U

5.7 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U

5.7 560000 Donated Revenue - Financial Resources E N T E/U

5.7 560900 Contra Revenue for Donations - Financial Resources E N T E/U

5.7 561000 Donated Revenue - Non-Financial Resources E N T E/U

5.7 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U

5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 579500 Seigniorage E N E E/U 3

5.7 580000 Tax Revenue Collected - Not Otherwise Classified E N T E/U

5.7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T E/U

5.7 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T E/U

5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T E/U

5.7 590000 Other Revenue E N T D/E E/U

5.7 590900 Contra Revenue for Other Revenue E N T D/E E/U

5.7 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U

5.7 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 711000 Gains on Disposition of Assets - Other E N T D/E E/U

5.7 711100 Gains on Disposition of Investments E N T D/E E/U

5.7 718000 Unrealized Gains E N T D/E E/U

5.7 719000 Other Gains E N T D/E E/U

5.7 719090 Gains on International Monetary Fund Assets E T D/E U

5.7 721000 Losses on Disposition of Assets - Other E N T D/E E/U

5.7 721100 Losses on Disposition of Investments E N T D/E E/U

5.7 728000 Unrealized Losses E N T D/E E/U

5.7 729000 Other Losses E N T D/E E/U

5.7 729090 Losses on International Monetary Fund Assets E T D/E U

5.7 750000 Distribution of Income - Dividend E N T D/E E/U

5.8

5.8 590000 Other Revenue E N E D/E E/U

5.8 590900 Contra Revenue for Other Revenue E N E D/E E/U

5.9

6

6.1

6.1 531100 Interest Revenue - Investments E F T E/U 4

6.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 4

6.1 711100 Gains on Disposition of Investments E F T D/E E/U 4

6.1 718000 Unrealized Gains E F T D/E E/U 4

6.1 721100 Losses on Disposition of Investments E F T D/E E/U 4

6.1 728000 Unrealized Losses E F T D/E E/U 4

Total non-federal non-exchange revenue

This line is calculated. Equals sum of lines 5.1 through 5.8.

Federal non-exchange revenue:

Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) - Footnote 1

Estate and gift taxes

Other taxes and receipts

Miscellaneous earned revenues - Footnote 2

Bulletin No. 2019-06 VI RSOCNP - 2 March 2019
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2019 Reporting

6.2

6.2 531000 Interest Revenue - Other E F T E/U 4

6.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 4

6.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 4

6.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 4

6.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U

6.3

6.3 540000 Funded Benefit Program Revenue E F T E/U 4

6.3 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 4

6.4

6.4 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

6.4 580100 Tax Revenue Collected - Individual E G T E/U

6.4 580200 Tax Revenue Collected - Corporate E G T E/U

6.4 580300 Tax Revenue Collected - Unemployment E G T E/U

6.4 580400 Tax Revenue Collected - Excise E G T E/U

6.4 580500 Tax Revenue Collected - Estate and Gift E G T E/U

6.4 580600 Tax Revenue Collected - Customs E G T E/U

6.4 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

6.4 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

6.4 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

6.4 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

6.4 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

6.4 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

6.4 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

6.4 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

6.4 583100 Contra Revenue for Taxes - Individual E G T E/U

6.4 583200 Contra Revenue for Taxes - Corporate E G T E/U

6.4 583300 Contra Revenue for Taxes - Unemployment E G T E/U

6.4 583400 Contra Revenue for Taxes - Excise E G T E/U

6.4 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

6.4 583600 Contra Revenue for Taxes - Customs E G T E/U

6.4 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

6.4 589100 Tax Revenue Refunds - Individual E G T E/U

6.4 589200 Tax Revenue Refunds - Corporate E G T E/U

6.4 589300 Tax Revenue Refunds - Unemployment E G T E/U

6.4 589400 Tax Revenue Refunds - Excise E G T E/U

6.4 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

6.4 589600 Tax Revenue Refunds - Customs E G T E/U

6.5

6.5 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F E/T E/U

6.6

6.6 599700 Financing Sources Transferred In From Custodial Statement Collections E F E/T E/U

6.7

6.7 599000 Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.7 599100 Accrued Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.7 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E F E E/U

6.7 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F E E/U

6.8

6.8 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 E/T E/U

6.9

7

7.1

7.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E/U

7.1 310100 Unexpended Appropriations - Appropriations Received E G E/U

Accruals for Agency amounts to be collected in a TAS Other Than the General Fund of the U.S. Government - 

Nonexchange (RC 16)

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 6.1 through 6.8.

Budgetary financing sources:

Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1

Benefit program revenue (non-exchange) (RC 26) - Footnote 1

Other taxes and receipts (RC 45) - Footnote 1

Collections Transferred to a TAS Other Than the General Fund of the U.S. Government (RC 15)

Collections transferred into a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 

15)

Accrual of Collections Yet to be Transferred to a TAS Other Than the General Fund of the U.S. Government - 

Nonexchange (RC 16)

Borrowings and other interest revenue (non-exchange) (RC 05) - Footnote 1

Bulletin No. 2019-06 VI RSOCNP - 3 March 2019
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2019 Reporting

7.1 310600 Unexpended Appropriations - Adjustments E G E/U

7.2

7.2 310700 Unexpended Appropriations - Used E G E/U

7.3

7.3 570000 Expended Appropriations E G E/U

7.4

7.4 573500 Appropriated Dedicated Collections to be Transferred In E F E/U

7.4 574000 Appropriated Dedicated Collections Transferred In E F E/U 4

7.5

7.5 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U

7.5 574500 Appropriated Dedicated Collections Transferred Out E F E/U 4

7.6

7.6 310200 Unexpended Appropriations - Transfers-In E F E/U

7.6 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F E/U

7.7

7.7 310300 Unexpended Appropriations - Transfers-Out E F E/U

7.7 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F E/U

7.8

7.8 575000 Expenditure Financing Sources - Transfers-In E F E/U

7.9

7.9 576000 Expenditure Financing Sources - Transfers-Out E F E/U

7.10

7.10 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

7.11

7.11 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E/U

7.11 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

7.12

7.12 591900 Revenue and Other Financing Sources - Cancellations E G E/U

7.13

7.13 599000 Collections for Others - Statement of Custodial Activity E G E/T D E/U

7.13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G D E/U

7.14

7.14 579000 Other Financing Sources E Z D E/U

7.14 590000 Other Revenue E Z E/T D E/U

7.14 590900 Contra Revenue for Other Revenue E Z E/T D E/U

7.14 750000 Distribution of Income - Dividend E Z T D E/U

7.15

7.15 309010 Appropriations Outstanding - Warrants to be Issued E F U

7.15 320100 Appropriations Outstanding - Warrants Issued E F U

7.15 320110 Appropriations Outstanding - Transfers E F U

7.15 320600 Appropriations Outstanding - Adjustments E F U

7.16

7.16 320700 Appropriations Outstanding - Used E F U

7.17

7.17 570005 Appropriations - Expended E F U

7.18

7.18 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U

7.19

7.19 591910 Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. 

Government

E F U

7.20

8 Other financing sources:

General Fund of the U.S. Government financed appropriations - expended (RC 38) - Footnote 1

Trust fund warrants issued net of adjustments (RC 45)

Cancellations of Revenue and Other Financing Sources - General Fund (RC 36)

Total budgetary financing sources

This line is calculated. Equals sum of lines 7.1 through 7.19.

Revenue and Other Financing Sources - Cancellations (RC 36)

Collections for others transferred to the General Fund of the U.S. Government (RC 44)

Other budgetary financing sources (RC 29) - Footnote 1, 8

Warrants issued (RC 41)

Appropriations outstanding - used (RC 39)

Non-expenditure transfers-out of unexpended appropriations and financing sources (RC 08) - Footnote 1

Expenditure transfers-in of financing sources (RC 09) - Footnote 1

Expenditure transfers-out of financing sources (RC 09) - Footnote 1

Non-expenditure transfer-in of financing sources - capital transfers (RC 11)

Non-expenditure transfers-out of financing sources - capital transfers (RC 11)

Appropriations used (RC 39)

Appropriations expended (RC 38) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-in (RC 07) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-out (RC 07) - Footnote 1

Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) - Footnote 1

Bulletin No. 2019-06 VI RSOCNP - 4 March 2019
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2019 Reporting

8.1

8.1 572000 Financing Sources Transferred In Without Reimbursement E F E/U

8.1 577500 Non-Budgetary Financing Sources Transferred In E F E/U

8.2

8.2 573000 Financing Sources Transferred Out Without Reimbursement E F E/U

8.2 577600 Non-Budgetary Financing Sources Transferred Out E F E/U

8.3

8.3 578000 Imputed Financing Sources E F E/U

8.4

8.4 599000 Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

8.4 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G E E/U 6

8.5

8.5 599100 Accrued Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

8.5 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G E E/U 6

8.6

8.6 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

8.7

8.7 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U

8.7 579000 Other Financing Sources E Z E E/U

8.7 579010 Other General Fund Financing Sources E Z U

8.7 590000 Other Revenue E Z T E E/U

8.8

8.8 579010 Other General Fund Financing Sources E F U

8.9

8.9 571000 Transfer in of Agency Unavailable Custodial and Non-Entity Collections E F U

8.10

8.10 571200 Accrual of Agency Amount To Be Collected - Custodial and Non-Entity - General Fund 

of the U.S. Government

E F U

8.11

9

10

 1 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Agency Reporting Requirements for the Financial Report of the United States 

Government, Appendix 7.

 2 As defined in TFM, Volume I, Part 2, Chapter 4700, Agency Reporting Requirements for 

the Financial Report of the United States Government.

 3 Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) 

and has a non-Federal attribute. A new line to accommodate seigniorage with an "N" 

attribute was not added to the "Other Financing Sources" line since seigniorage does not 

meet the Financial Report's materiality threshold. As a result, seigniorage was added to 

the "Other Taxes and Receipts" line instead.

 4 Exclude General Fund of the U.S. Government activity in this account.

 5 Budgetary portion only.

 6 Non budgetary portion only.

 7 This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC 

is established then the data can be segregated.

 8 This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is 

established then the data can be segregated.

This line is calculated. Equals sum of lines 4, 5.9, 6.9, 7.20, 8.11, and 9.

FOOTNOTES AND ADDITIONAL INFORMATION:

Accrual of agency's amounts to be collected (RC 48)

Total other financing sources

This line is calculated. Equals sum of lines 8.1 through 8.10

Net cost of operations (+/-)

Net position, end of period

Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government 

(RC 48)

Other non-budgetary financing sources for debt accruals/amortization (RC 37) - Footnote 1

Other non-budgetary financing sources (RC 29) - Footnote 1, 9

Other financing sources for the General Fund of the U.S. Government (RC 37) - Footnote 1

Transfer-in of agency's unavailable custodial and non-entity collections (RC 44)

Transfers-in without reimbursement (RC 18) - Footnote 1

Transfers-out without reimbursement (RC 18) - Footnote 1

Imputed financing sources (RC 25) - Footnote 1

Non-entity collections transferred to the General Fund of the U.S. Government (RC 44)

Bulletin No. 2019-06 VI RSOCNP - 5 March 2019