**A102**To record an anticipated appropriation.

**A104**To record the enactment of appropriations.

**A108**To record authority that was temporarily reduced and subsequently reclassified as a closing entry in the previous year.

**A110**To record in the gaining fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.

**A112**To record in the losing fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.

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

**A116**To record budgetary authority apportioned by the Office of Management and Budget and available for allotment.

**A118**To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources in programs subject to apportionment.

**A119**To record anticipated resources in programs exempt from apportionment.

**A120**To record the allotment of authority.

**A122**To record the realization of previously anticipated and apportioned authority for programs subject to apportionment.

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

**A124**To withdraw recoveries of 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.

**A125**To record a reduction in authority for advance funding made available in the previous year.

**A126**To record amounts specifically withheld from apportionment by the Office of Management and Budget (OMB.)

**A127**To record 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.

**A128**To record authority temporarily unavailable pursuant to public law.

**A129**To record spending authority from offsetting collections temporarily precluded from obligation.

 (Part 2SUPPLEMENT) (Fiscal Year 2020 ReportingSection III) (U.S. Standard General LedgerAccount Transaction Listing) (TRANSACTION CODE) (TRANSACTION DESCRIPTION)

 (Bulletin No. 2020-10) (III AL - 10) (March 2020)

**A130**To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon Collection" at year-end.

**A131**To record a permanent reduction of borrowing or contract authority.

**A132**To record a permanent reduction of unexpended appropriations.

**A133**To record budget authority permanently reduced in a special or trust expenditure Treasury Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

**A134**To record appropriated receipts permanently reduced and canceled by legislative action in special and trust Treasury Appropriation Fund Symbols.

**A135**To record budget authority temporarily reduced by legislative action. This transaction may be used in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in revolving funds, or for reductions of spending authority from offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) and/or specific legislative action.

**A136**To record rescission and withdrawal of funds for balances previously recorded as pending rescission.

**A137**To record unobligated balances withheld from availability pending congressional action or Presidential rescission proposal.

**A138**To record estimated recoveries of prior-year unpaid obligations.

**A139**To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts and Appropriations Temporarily Precluded From Obligation" at year-end.

**A140**To record anticipated collections including refunds from prior-year amounts that were obligated and outlayed in unexpired Treasury Account Symbol (TAS.)

**A141**To record the withdrawal of funds for reductions of unexpended appropriations previously recorded when the fund withdrawal did not simultaneously occur.

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

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

**A145**To record offsetting collections permanently reduced and canceled by legislative action in revolving Treasury Appropriation Fund Symbols.

**A146**To record subsidy disbursed by the program fund not previously accrued.

**A148**To record decreases to indefinite borrowing authority.

**A152**To record indefinite or definite borrowing authority.

**A154**To record the realization of borrowing authority that was previously estimated.

**A155**To record an appropriation to liquidate obligations initially incurred against the authority to borrow when the borrowing authority was not exercised.

**A156**To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or the Federal Financing Bank. This includes non-credit reform borrowings to repay interest (capitalized loan interest.)

**A157**To record a nonexpenditure nonallocation transfer-in between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.

**A158**To record actual reductions to borrowing authority previously anticipated.

**A159**To record the amount of borrowing authority that was substituted with offsetting collections when the borrowing was not exercised.

**A160**To record a nonexpenditure nonallocation transfer-out between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.

**A161**To record the transfer-in of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.

**A162**To record an estimate of indefinite borrowing authority to cover obligations for the current year.

**A163**To record the transfer-out of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.

**A164**To record anticipated reductions to borrowing authority.

**A165**To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.

**A166**To record definite and indefinite contract authority based on legislation.

**A167**To record the return (transfer-in) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.

**A168**To record the realization of contract authority that was previously anticipated.

**A169**To record the portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required.

**A170**To record the warrant liquidating contract authority.

**A171**To record an appropriation to liquidate contract authority that is supported by a nonexpenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol.

**A172**To record anticipated actual reductions to contract authority.

**A173**To record an appropriation to liquidate contract authority that is not yet supported by a nonexpenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS).

**A174**To record an unanticipated actual decrease to indefinite contract authority.

**A175**To record a nonexpenditure transfer-in of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract authority.

**A176**To record the anticipated indefinite contract authority to cover anticipated obligations for the current year.

**A177**To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been accomplished.

**A178**To record anticipated adjustments/decreases to contract authority.

**A179**To record the transfer-out of contract authority from a parent account to a recipient account based upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been accomplished.

**A180**To record a nonexpenditure allocation transfer-out from a parent account to a recipient account representing contract authority previously transferred.

**A181**To record a nonexpenditure allocation transfer-in from a parent account to a recipient account representing contract authority previously transferred.

**A183**To record in the receipt account the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.

**A184**To record the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.

**A185**To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled in an associated special or trust expenditure TAFS.

**A186**To record revenue to available non-revolving trust funds and special funds, in which the revenue is immediately available for obligation.

**A187**To record the liquidation of contract authority for collections against reimbursable customer orders that were substituted for contract authority and have now been earned.

**A188**To record revenue to available non-revolving trust funds and special funds, in which the revenue is not immediately available for obligation upon collection. A credit to USSGL account 439400 acts as a contra-resource account. However, these receipts may be available for investment.

**A189**To record a temporary reduction of new budgetary resources and fund balance in a trust or special fund expenditure account that was funded by an unavailable receipt account.

**A190**To record receipts in available trust funds and special funds that become available for obligation after not being available for obligation when originally collected. A debit to USSGL account 439400 provides new budget authority.

**A192**To record authority made available from receipt or appropriation balances previously precluded from obligation.

**A194**To record authority made available from offsetting collection balances previously precluded from obligation.

**A195**To record the collection of revenue for non-revolving trust and special funds that were previously accrued.

**A196**To record the annualized level of an appropriation provided under a continuing resolution.

**A197**To record Fund Balance With Treasury under a continuing resolution as determined by the Office of Management and Budget's automatic apportionment bulletin.

**A198**To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a Continuing Resolution to zero upon the enactment of an appropriation and receipt of a Treasury Appropriation Warrant.

**A199**To record an adjustment to the annualized level of an appropriation when the enacted level is less than the proposed annual level (based on a continuing resolution).

**A200**To record the cancellation of outstanding debt where there is not an appropriation warrant.

**A202**To record in the financing account an appropriation received for a positive modification adjustment transfer.

**A204**To record positive modifications for subsidy cost and adjustment transfers related to Direct Loans in the financing account.

**A206**To record positive modifications for subsidy cost and adjustment transfers to Direct Loans and Loan Guarantee liabilities in the program account.

**A208**To record negative modifications for subsidy cost and adjustment transfers related to Direct Loans and Loan Guarantee liabilities in the program account.

**A210**To record a transfer-out of financing sources and fund balance from Custodial Statement collections via the Central Accounting Reporting System (CARS) CTA Module.

**A212**To record the financing sources transferred in to a special or nonrevolving trust fund from a General Fund Receipt Account.

**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.

**A216**To withdraw recoveries of prior-year obligations derived from repayable advances and to be used for repayment of the repayable advance. This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 415900.

**A250**To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a special or non-revolving trust fund.

**A251**To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a revolving or revolving trust fund.

**A402**To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for transfers-in.

**A404**To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A406**To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A408**To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.

**A410**To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

**A412**To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.

**A414**To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

**A416**To record realized authority to be transferred in to a receiving allocation Treasury Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.

**A420**To record an actual nonexpenditure transfer-in to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via an SF 1151: Nonexpenditure Transfer Authorization.

**A422**To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount receivable from invested balances when the budget authority is temporarily reduced.

**A424**To adjust the payable due for amounts previously appropriated to the allocation Treasury Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a result of an enacted temporary reduction.

**A426**To record realized authority to be transferred out to a receiving allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.

**A430**To record an actual nonexpenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure Transfer Authorization.

**A432**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A434**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A436**To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A438**To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A440**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A442**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A444**To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A446**To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A448**To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A450**To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A452**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A454**To record in the parent agency the return (transfer-in) from the receiving agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A456**To record the transfer out of expired unobligated expenditure transfers receivable.

**A458**To record the transfer in of expired unobligated expenditure transfers receivable.

**A460**To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.

**A462**To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.

**A464**To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.

**A466**To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.

**A467**To record the nonexpenditure transfer-in of expired unobligated balances from another expired Treasury Appropriation Fund Symbol.

**A468**To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year balances.

**A469**To record the nonexpenditure transfer-out of expired unobligated balances to another expired Treasury Appropriation Fund Symbol.

**A470**To record in the transferring agency the transfer-out of current-year authority or prior-year balances that were previously anticipated.

**A472**To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A474**To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A476**To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A478**To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A480**To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A482**To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A484**To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**A486**To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**A488**To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections.

**A490**To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for General Fund appropriations.

**A492**To record in the transferring agency the actual transfer-out of current-year or prior-year authority with unpaid expended authority and related accounts payable.

**A494**To record in the transferring agency the actual transfers-out during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for General Fund appropriations.

**A496**To record in the receiving agency the actual transfers-in during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for General Fund appropriations.

**A498**To record a federal fund receivable for an expenditure transfer from a trust fund.

**A499**To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

**A500**To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating to nonexchange transactions.

**A501**To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.

**A502**To record the actual federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.

**A504**To record in a trust fund the outlay and reduction of the payable for an expenditure transfer out to a federal fund.

**A506**To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prior-year authority with unpaid undelivered orders for General Fund appropriations.

**A508**To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prior-year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections.

**A510**To record in a trust fund expenditure transfers-in from a federal fund relating to nonexchange transactions.

**A511**To record the refunds collected from prior fiscal year obligations that were outlayed in the Treasury Forfeiture Fund.

**A512**To record in a trust fund expenditure transfers-out to a federal fund relating to nonexchange transactions.

**A513**To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.

**A514**To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to nonexchange and exchange transactions.

**A516**To record a receivable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**A518**To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when the budget authority is temporarily reduced.

**A519**To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when the budget authority is cancelled.

**A520**To record a payable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**A522**To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the Agency Trust Fund Expenditure TAFS.

**A523**To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

**A524**To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables.

**A526**To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables.

**A528**To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.

**A530**To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.

**A531**To record a nonexpenditure (nonallocation) transfer-in of funds to a specific invested Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning unobligated balances.

**A532**To record the receivable for amounts to be transferred in of unrealized nonexpenditure (nonallocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**A534**To record the payable for amounts to be transferred out of unrealized nonexpenditure (nonallocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**A536**To record the actual nonexpenditure (nonallocation) transfer-in of funds via SF 1151: Nonexpenditure Transfer Authorization that reduces previously established USSGL 417100 "Non-Allocation Transfers of Invested Balances-Receivable."

**A538**To record the actual nonexpenditure (nonallocation) transfer-out of funds via SF 1151: Nonexpenditure Transfer Authorization that reduces previously established USSGL 417200 "Non-Allocation Transfers of Invested Balances-Payable."

**A540**To record in the transferring agency the nonexpenditure transfer-out of budgetary resources receivable.

**A542**To record in the receiving agency the nonexpenditure transfer-in of budgetary resources receivable.

**A544**To record in the transferring agency the nonexpenditure transfer-out of unfilled customer orders without advance.

**A546**To record in the receiving agency the nonexpenditure transfer-in of unfilled customer orders without advance.

**A548**To record in the transferring agency the actual transfers-out during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for trust or special funds or obligations supported by spending authority from offsetting collections.

**A550**To record in the receiving agency the actual transfers-in during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for trust or special funds or obligations supported by spending authority from offsetting collections.

**A552**To record in the transferring agency the transfer-out of unfilled customer orders with advance.

**A554**To record in the receiving agency the actual transfer-in unfilled customer orders with advance.

**A556**To record in the receipt account the amount of appropriated receipts to be appropriated from an agency's unavailable receipt account to an expenditure account.

**A702**To record anticipated reimbursements.

**A704**To record in the performing agency a reimbursable agreement that was not previously anticipated.

**A706**To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.

**A708**To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated.

**A710**To record earned revenue in the performing agency related to a reimbursable agreement or other income.

**A712**To record the refund of an advance to the ordering entity for the completion of a prior-year reimbursable order.

**A714**To record revenue earned in the performing agency for goods or services performed on a reimbursable order without an advance.

**A715**To record funded FECA revenue by the Department of Labor.

**B102**To record payment of payroll.

**B103**To record a disbursement of pension benefit payments.

**B104**To record in a loan guarantee financing account a disbursement to a third party, where no asset is received. This transaction, for example, includes payments of default claims and interest supplements.

**B105**To record the subsidy expense in the program fund that is paid to the financing fund when the loan is disbursed.

**B106**To record subsidy disbursement from the program account to the financing account not previously obligated.

**B107**To record payment and disbursement of funds not previously accrued.

**B108**To record a loss in the imprest fund.

**B109**To record payment of interest not previously accrued.

**B110**To record a confirmed disbursement schedule previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing Accounts.

**B111**To record the actual capital transfer to repay a negative modification adjustment transfer to the General Fund from a financing fund.

**B112**To record accrued interest paid.

**B113**To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury.

**B114**To record disbursement for liens on collateral acquired from defaulted loans guaranteed after 1992.

**B116**To record disbursement without a lien on collateral acquired from defaulted loans guaranteed after 1992.

**B118**To record a tax refund funded by directly reducing offsetting collections paid by the collecting agency.

**B119**To record the actual capital transfer to repay a portion of a capital investment (usually an appropriation to a revolving fund).

**B120**To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via nonexpenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.

**B121**To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.

**B122**To record repayments of other debt.

**B123**To record in the issuing entity, the sale of federal securities at par value.

**B124**To record the purchase of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**B125**To record in the issuing entity, the sale of federal securities acquired at a premium.

**B126**To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**B127**To record in the issuing entity, the sale of federal securities at a discount.

**B128**To record the purchase of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**B129**To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**B130**To record a lien paid before personal property is sold.

**B131**To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For example, this transaction includes repayments of principal for FFB borrowings from Treasury and repayments due to modifications of credit reform loans.

**B132**To record the purchase of federal securities acquired at par value by a nonfiduciary deposit fund.

**B133**To record the purchase of accrued interest on federal securities by a nonfiduciary deposit fund.

**B134**To record appropriations used this fiscal year.

**B135**To record the gain on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.

**B136**To record in the liquidating account the actual capital transfer of excess cash to the General Fund of the U.S. Government.

**B137**To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.

**B138**To record in trust fund payments made to a federal fund relating to exchange transactions.

**B139**To record actual capital transfers to a General Fund Receipt Account that were not previously anticipated.

**B140**To record the purchase of foreign currency by a disbursing officer.

**B141**To record the request from IMF to purchase Special Drawing Rights.

**B142**To record the disbursement of foreign currency by a disbursing officer on behalf of the operating fund.

**B143**To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.

**B144**To record the purchase of cash equivalents.

**B146**To record a foreign currency rate intervention.

**B150**To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury General Account (TGA) to funds held by the public in a non-TGA.

**B152**To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held by the public in a non-Treasury General Account (TGA).

**B153**To record the purchase of non-federal securities by the Exchange Stabilization Fund at a premium/discount.

**B154**To record an operating expense or program cost from funds in a non-Treasury General Account (TGA) which results in an outlay.

**B160**To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.

**B162**To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.

**B163**To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.

**B165**To record the purchase of federal securities acquired at a premium by a nonfiduciary deposit fund.

**B166**To record the purchase of federal securities acquired at a discount by a nonfiduciary deposit fund.

**B200**To record the initial receipt of preferred stock and/or common stock warrants as consideration for entering into a liquidity agreement with Government Sponsored Enterprises and/or beneficial interest in a Credit Facility Trust in a Treasury General Fund Receipt Account.

**B202**To record the liquidity payment and markup of liquidity preference from the prior-year in the program account.

**B210**To record the payment of remuneration.

**B302**To record a commitment of unobligated amounts in programs subject to apportionment. **B304**To record a commitment of unobligated balances in programs exempt from apportionment. **B306**To record current-year undelivered orders without an advance.

**B308**To record current-year undelivered orders with an advance.

**B309**To record current-year undelivered orders with an advance using a U.S. Debit Card.

**B310**To record a current-year undelivered order without an advance where the commitment is more than the undelivered order for commitments in programs subject to apportionment.

**B312**To record a current-year undelivered order without an advance where the commitment is more than the undelivered order for commitments in programs exempt from apportionment.

**B314**To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs subject to apportionment.

**B316**To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs exempt from apportionment.

**B402**To record the delivery of goods or services and to accrue a liability.

**B403**To record accounts payable in a nonfiduciary deposit fund.

**B404**To record a downward adjustment of a current-year unpaid undelivered order.

**B405**To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to another federal entity. This transaction is recorded only when an agency has the authority to charge an administrative fee to be paid by a nonfiduciary deposit fund.

**B406**To record the delivery of goods and services in the same year the order was placed and to accrue a liability. The current-year expended authority is more than the original obligation.

**B407**To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to another federal entity. This transaction is recorded only when an agency has the authority to charge an administrative fee to be paid by a nonfiduciary deposit fund.

**B408**To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.

**B410**To record advances and prepayments "in transit" until disbursements are confirmed.

**B412**To record an obligation and accounts payable in an unexpired appropriation for a valid bill related to a canceled appropriation.

**B416**To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct appropriation.

**B417**To record in a loan guarantee financing account an accrued expense to a third party, in which no asset is received. This transaction includes payments of incurred default claims, interest supplements, and other loan guarantee financing claims.

**B418**To record the accrual of interest expenses incurred, not yet paid.

**B420**To record the liability for cost to be funded in the future.

**B422**To record the unfunded FECA liability and unfunded unemployment liability.

**B424**To record a contingent liability.

**B425**To record a contingent liability related to capital transfer.

**B426**To record an increase in actuarial liabilities for benefit plans.

**B428**To record the payable to borrowers from sales of foreclosed property with recourse. **B430**To record the inventory purchased for a resale under historical cost (title was passed). **B432**To record the fair market value of real and intangible forfeited property.

**B434**To record an unclaimed and abandoned item that has met the statutory and/or regulatory requirements for forfeiture.

**B436**To record the funded portion of cleanup costs that was previously estimated.

**B438**To record capital lease liability.

**B440**To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury for interest payable amounts previously accrued.

**B444**To record the IMF annual Special Drawing Right assessment accrual.

**B446**To record the IMF Annual Assessment.

**B450**To record a gain on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations due to the rate variance are deobligated at the time of disbursement.

**B452**To record a loss on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on non-monetary transaction, where additional US equivalent dollars are obligated to cover the rate variance at the time of disbursement.

**B602**To record revenue received in advance.

**B604**To record the current-year expended authority where the undelivered order was prepaid or advanced. The current-year authority is the same as the original order.

**B606**To record current-year expended authority using a U.S. Debit Card.

**B610**To reduce an unfilled customer order with advance from a prior-year reimbursable while maintaining a resource to support the obligation and outlay.

**C101**To record the transfer of recognized subsidy from the program fund to the financing fund.

**C102**To record service in kind provided by non-federal sources.

**C103**To record the collection of subsidy costs in the financing account.

**C106**To record the collection of reestimated subsidy in the financing account.

**C107**To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program.

**C108**To record collections in nonfiduciary deposit funds.

**C109**To record the receipt of previously anticipated collections.

**C110**To reclassify collections to liquidate prior-year deficiency.

**C111**To record collections in clearing account Treasury Account Symbols (TAS).

**C112**To record the collection of a refund of an advance or prepayment in the same year as the original obligation.

**C113**To record receipt of coupon payment and interest collection on non-federal securities.

**C114**To record unearned revenue collected in advance and deposited to a trust or special fund receipt account.

**C115**To record interest payments received from ESF foreign currency investments for Time Deposits, Overnight Deposits, and Reverse Repurchase Agreements.

**C116**To record in the financing fund unearned fees collected for undisbursed loans.

**C117**To record in the financing fund fees collected when loans are disbursed. **C118**To record in the financing fund fees earned when loans are disbursed. **C119**To record the receipt of remuneration.

**C120**To record the maturity of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**C121**To record the maturity of federal securities acquired at par value by a nonfiduciary deposit fund.

**C122**To record the maturity of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**C123**To record the maturity of federal securities acquired at a premium by a nonfiduciary deposit fund.

**C124**To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**C125**To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit fund.

**C126**To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.

**C127**To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.

**C128**To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund Symbol (TAFS)

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

**C132**To record the refunds collected, a downward adjustment to prior-year paid delivered orders, for assets purchased and expenses incurred in a prior-year that create budgetary resources. These refunds were not previously accrued as receivables.

**C133**To record the receivable from the collecting entity for custodial collections and non-entity assets collected on behalf of a federal entity other than the General Fund of the U.S. Government.

**C134**To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year.

**C135**To record the collection of federal and non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited.

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

**C137**To record the restitution of the imprest fund loss.

**C138**To record the collection of refunds receivable for assets purchased or expenses incurred in the current year that create budgetary resources when collected.

**C139**To record the deduction of an employee's pay for reimbursement of Federal Employees Health Benefits paid by the employer while the employee was in a leave without pay status.

**C140**To record the collection of receivables from federal sources.

**C141**To record a collection of non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited into a General Fund Receipt Account.

**C142**To record a contra-revenue in the amount of revenue collected for others and to establish a custodial liability.

**C143**To record the collection of receivables of custodial revenue from a non-federal source that is deposited to a miscellaneous receipt account.

**C144**To record undeposited collections.

**C145**To record the collection of revenue or other financing sources that were not previously accrued into a General Fund Receipt Account. These collections are not reported on the Statement of Custodial Activity.

**C146**To record the collection of previously accrued receivables in a General Fund Receipt Account.

**C147**To record an offset for amounts collected for others and to establish a liability for non- entity assets that are not reported on the Statement of Custodial Activity or on the custodial footnote.

**C148**To record the payback of a bridge loan.

**C149**To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

**C150**To record the receipt of other cash and noncash monetary assets.

**C151**To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

**C152**To record loans receivable resulting from repayable advances.

**C153**To record the collection of loans receivable, accounted for under the provisions of the Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

**C154**To record the collections of unaccrued interest on loans from non-federal sources.

**C155**To record the transfer-in of nonbudgetary fund balance to other federal entities without reimbursements.

**C156**To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.

**C157**To record the capitalization of interest on Exchange Stabilization Fund foreign currency investments.

**C158**To record cash donations collected in an expenditure account, as allowed by law.

**C161**To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.

**C162**To record an adjustment to loans and interest receivable based on acquired collateral property with recourse.

**C163**To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.

**C164**To record non-cash assets donated by the public.

**C166**To record a monetary instrument, including undeposited seized cash.

**C170**To record the reclassification of seized monetary instruments from undeposited (recorded in USSGL account 153100) to deposited.

**C172**To record a revenue for forfeited cash deposited to the forfeiture fund.

**C174**To record undeposited cash that was forfeited.

**C176**To record cash deposited after forfeiture.

**C178**To record the transfer of the title of an asset to the federal government for a settlement of tax liability from the taxpayer.

**C180**To record satisfaction of a loan by surrender of a borrower's title to collateral of commodity.

**C182**To record a collection of an advance for an unfilled customer order.

**C185**To record the collection of FECA receivables by the Department of Labor.

**C186**To record the collection of receivables in the performing agency for reimbursable services.

**C188**To record the collection of revenue into unavailable special fund receipt accounts.

**C189**To record the financing sources transferred into an unavailable general, special or non- revolving trust fund receipt account from a custodial collecting entity. The special and non- revolving trust fund receipt accounts are also classified as unappropriated.

**C190**To record in trust fund payments received from a federal fund relating to exchange transactions.

**C192**To record the acquisition of foreign currency in the foreign currency account symbol (X7000 series).

**C194**To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 series) by a disbursing officer.

**C196**To record a capital transfer received in a General Fund Receipt Account.

**C200**To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.

**C202**To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.

**C204**To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.

**C205**To record the amount of actual offsetting collections or offsetting receipts used to reduce the appropriation derived from the General Fund of the U.S. Government.

**C402**To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial footnote that is collected by an agency to be deposited directly into a General Fund Receipt Account. In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.

**C403**To record a receivable for Old IMF Quota Payments.

**C404**To record contra-revenue in the amount of revenue accrued and establish a custodial liability.

**C405**To record offset for the amount accrued in a General Fund receipt account and to establish a liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the custodial footnote.

**C406**To record receivables for amounts advanced from the financing fund or liquidating fund to cover escrow funds.

**C408**To record in the financing fund the disbursement of direct loans.

**C409**To record the reclassification of interest capitalized on a loan.

**C412**To record accrued receivables for modified direct loans moving from the liquidating fund to the financing fund account.

**C414**To record refund receivables, a downward adjustment to prior-year paid delivered orders, from non-federal sources for assets or expenses that do not create budgetary resources until collected.

**C415**To record a receivable for new IMF Quota Payments under Credit Reform.

**C416**To record accrued revenue from federal sources other than for reimbursables, non- revolving trust and special funds, custodial activity and interest on Treasury securities.

**C417**To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.

**C418**To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities held by nonfiduciary deposit funds.

**C419**To record accrual of interest receivable on non-federal securities with a bond premium.

**C420**To record accrued revenue or other financing sources without budgetary impact.

**C421**To accrue unfunded FECA revenue from a federal source by the Department of Labor.

**C422**To record accrued revenue from federal or non-federal sources for non-revolving trust funds and special funds.

**C423**To record accrual of interest receivable on non-federal securities with a bond discount.

**C424**To record establishment of current-period earnings on income received in advance.

**C425**To record accounts receivable in a nonfiduciary deposit fund.

**C426**To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was previously collected in advance.

**C428**To record loans and interest receivable from non-federal sources for defaulted guaranteed loans. Do not consider as a budgetary resource until collected.

**C430**To record an old motor vehicle that was traded in for a new motor vehicle using the direct method.

**C431**To record the issuance of a bridge loan.

**C432**To record loans other than credit reform.

**C433**To record loans receivable from non-federal sources for loans related to Troubled Assets Relief Program. Do not consider as a budgetary resource until collected.

**C434**To record interest receivable from non-federal sources for loans related to Troubled Assets Relief Program. Do not consider as a budgetary resource until collected.

**C435**To record the accrual of interest revenue associated with USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.

**C436**To record the accrual of Troubled Asset Relief Program interest revenue associated with USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.

**C437**To record the portion of the liability for non-entity assets not reported on the Statement of Custodial Activity related to the accrual of interest revenue that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.

**C438**To record subsidy receivable and the related interest, in the financing account, for an upward reestimate.

**C440**To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol (X7000 series) by a disbursing officer.

**C444**To record capitalized loan interest receivable on non-credit reform loans for interest receivable amounts previously accrued.

**C446**To record the reclassification of interest capitalized on a loan related to Troubled Asset Relief Program.

**C450**To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in revolving funds, non-revolving trust funds, and special funds.

**C452**To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.

**C453**To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is immediately available for obligation once credited to the expenditure TAFS.

**C454**To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.

**C455**To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in revolving funds, non-revolving trust funds, and special funds.

**C456**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.

**C457**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is immediately available for obligation once credited to the expenditure TAFS.

**C458**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.

**C600**To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium

**C601**To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.

**C602**To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.

**C603**To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.

**C604**To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss.

**C605**To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.

**C606**To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.

**C607**To record the redemption of federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.

**C608**To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.

**C609**To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets.

**C610**To record the sale or disposition of personal property collected for replacement property.

**C611**To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss.

**C612**To record the loss (or gain) from sale of foreclosed property without recourse.

**C613**To record general property, plant and equipment permanently removed or partially impaired, but not yet disposed.

**C614**To record the gain on property sold with recourse.

**C615**To record the disposition of general property, plant and equipment that was permanently removed.

**C616**To record the loss on loan receivable from the borrower on a sale with recourse.

**C618**To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**C619**To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss.

**C621**To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain.

**C622**To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or non-revolving trust fund.

**C624**To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special or non-revolving trust fund.

**C626**To record cash collected from a loss or a gain from the sale of excess, obsolete, and unserviceable assets.

**C628**To record cash collected from a loss or a gain from the sale of foreclosed property.

**C630**To record the sale of stockpile materials. **C632**To record stockpile materials sold at a gain. **C634**To record stockpile materials sold at a loss.

**C636**To record the collection of sale proceeds from forfeited personal property sold.

**C638**To record the sale of forfeited property.

**C640**To record the proceeds from commodities sold.

**C642**To record a loss on the sale of commodities.

**C644**To record a receivable from a non-federal entity for the sale or disposition of assets other than personal properties and investments.

**C646**To record the sale or disposition of assets other than personal properties and investments.

**C647**To record the liquidation of receivables from other federal entity for the sale or disposition of assets other personal properties and investments.

**C648**To record a receivable from another federal entity for the sale or disposition of assets other than personal properties and investments.

**C650**To record accounts receivable and accrue revenue from another federal entity that was previously anticipated.

**C702**To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.

**C704**To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a loss.

**C706**To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a gain.

**C708**To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a loss.

**C750**To record, in a special or non-revolving trust fund, a redemption of securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds remain in a non-Treasury General Account (TGA).

**C751**To record, in a revolving or revolving trust fund, a redemption of securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds remain in a non-Treasury General Account (TGA).

**C752**To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

**C753**To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

**C754**To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

**C755**To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

**C780**To record the Bureau of the Fiscal Service's redemption of debt and related budgetary offset.

**C784**To record the monthly redemption, investment and interest with the Bureau of the Fiscal Service.

**D102**To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.

**D106**To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.

**D107**To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.

**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).

**D110**To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.

**D112**To record a reclassification of unfunded liability to funded liability in the financing account.

**D113**To record the reclassification reestimated subsidy expense from unfunded to funded.

**D114**To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

**D120**To record a downward adjustment to unpaid prior-year undelivered orders.

**D122**To record an upward adjustment to prepaid/advanced prior-year undelivered orders.

**D126**To record an upward adjustment to prior-year paid delivered orders.

**D128**To record a downward adjustment to prior-year paid delivered orders with no refund collected.

**D130**To record a downward adjustment to prior-year prepaid/advanced undelivered orders with no refund collected.

**D134**To record the delivery of goods and services ordered in a prior-year and accrue a liability.

Expended authority is less than the original obligation and the authority is not expired.

**D136**To record the amount of unfunded indefinite contract authority that is withdrawn due to recoveries of prior-year obligations.

**D138**To record the amount of indefinite borrowing authority that is withdrawn due to recoveries of prior-year obligations.

**D140**To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**D141**To record a downward adjustment to prior-year unpaid delivered orders pertaining to cancellations of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

**D142**To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**D144**To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 4225 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**D145**To record in the canceled appropriation the removal of the canceled payable upon receipt of a valid bill. The budgetary entry reduces the balance of authority that remained upon cancellation.

**D146**To record an accrual of downward reestimate for loan subsidies in the program fund.

**D147**To adjust the loan guarantee liability and direct loan allowance for downward reestimate of subsidy expense in the financing account.

**D148**To accrue the transfer-out of a downward reestimate to a General Fund Receipt Account.

**D149**To record negative subsidy disbursement in the financing fund.

**D150**To adjust program fund for negative subsidy disbursement from the financing fund.

**D302**To record appropriations used for a prior period that was a result of a change in accounting principle.

**D304**To record appropriations used for a prior period that was a result of a correction of an error.

**D306**To record a prior-period adjustment that reduces the value of a prior-year asset.

**D308**To record a prior-period adjustment that reduces the value of a liability.

**D310**To record a prior-period adjustment that increases the value of a prior-year asset.

**D312**To record a prior-period adjustment that increases the value of a prior-year liability.

**D402**To record an allowance for a reduction in exchange revenue due to noncredit losses such as returns, allowances, and price redeterminations from non-federal sources when realization is not probable (less likely than not).

**D404**To record the estimated allowance for bad debts related to non-credit-reform receivables.

**D405**To record the estimated allowance for bad debts related to non-credit-reform receivables in a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

**D406**To record the writeoff of penalties and fines receivable. **D407**To record the writeoff of administrative fees receivable. **D408**To record the writeoff of accounts receivable.

**D410**To record the writeoff of taxes receivable.

**D412**To record the writeoff of loans receivable for loans made before fiscal 1992.

**D413**To writeoff loans receivable related to Troubled Assets Relief Program.

**D414**To record the writeoff of loans receivable and interest receivable for credit reform loans made after fiscal 1991.

**D415**To record the writeoff of interest receivable related to Troubled Asset Relief Program.

**D416**To record the writeoff of interest receivable.

**D418**To record the writeoff of assets other than investments.

**D420**To record the accrued estimated uncollectible exchange revenue due to credit losses with related costs incurred and collected for others in a General Fund Receipt Account.

**D422**To record the reduction of custodial liability by the amount of estimated uncollectible exchange revenue with virtually no costs collected for others in a General Fund Receipt Account.

**D424**To record in a General Fund Receipt Account, the accrued estimated uncollectible nonexchange revenue and exchange revenue with virtually no cost reported on the Statement of Custodial Activity or on the custodial footnote.

**D426**To record an adjustment to loans receivable based on acquired collateral property.

**D428**To record an adjustment for actual loss of inventory.

**D430**To record an adjustment for actual loss of forfeited property.

**D432**To record an adjustment for actual loss of commodities that was disposed but not sold.

**D434**To record assets purchased to store environmental waste from past operations at net book value of zero.

**D436**To record a refund of offsetting collections, other than advances, that were collected in a prior-year.

**D438**To record a refund of trust or special fund receipts that was received in a current year.

**D502**To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.

**D503**To record valuation increase in Government Sponsored Enterprise Preferred and/or Common Stock and/or Beneficial Interest Trust at the end of year.

**D504**To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.

**D506**To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.

**D507**To record the classification of amounts from clearing accounts to the appropriate Treasury Appropriation Fund Symbol (TAFS).

**D508**To record the reclassification of expended balances held back from contractors from accounts payable.

**D510**To record the transfer of construction-in-progress to capitalized assets or expenses.

**D512**To record the realization that contractor-developed software-in-development is in production.

**D514**To record the reclassification of expenses to asset accounts.

**D516**To record the raw materials used to produce goods.

**D518**To record the revaluation of foreclosed property.

**D520**To record completed inventory items.

**D522**To record the reclassification of inventory held for sale that meets management's criteria for future sale.

**D523**To record the reclassification of damaged, irreparable inventory held for sale.

**D524**To record damaged inventory items that need repair.

**D526**To record the turn-in of a broken part from operating materials and supplies held for repair.

**D528**To record the revaluation of a turned-in broken part from operating materials and supplies held for repair based on estimated repair costs.

**D530**To record a repaired broken part that has been returned to stock as a serviceable item.

**D532**To record prior-period adjustments for transitions to the allowance method for estimated repair costs not previously recorded.

**D534**To record damaged inventory, using the direct method, items that need repair.

**D536**To record prior-year adjustments for transitions to the direct method for estimated repair costs not previously recorded.

**D538**To record issuance of a new motor vehicle to the customer. The cost of goods sold represents the cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the previously unrealized holding gains/losses.

**D540**To record a gain when inventory is revalued at the end of the period, using the latest acquisition method.

**D542**To record the classification of operating materials and supplies held for use or future use that were damaged and cannot be consumed in operations. This entry also applies to excess or obsolete operating materials and supplies when the net realizable value is less than the book value.

**D544**To record the reclassification of operating materials and supplies that meet management's criteria for future use.

**D545**To record completed Operating Materials and Supplies items that were in development.

**D546**To reclassify excess or reserved assets to assets held for use.

**D548**To record an unexpected permanent decline in the value of stockpile materials. This entry also applies to record stockpile material at net realizable value due to damage.

**D550**To record a permanent decline in value of stockpile materials that is unusual, infrequent, and material in dollar amount.

**D552**To reclassify stockpile materials authorized to be sold. **D554**To record the forfeiture of a seized monetary instrument. **D555**To record a removal of a seized monetary instrument.

**D556**To record the conversion to cash for a forfeited monetary instrument.

**D558**To record forfeited personal property placed into official use.

**D560**To record forfeited personal property placed into official use at the end of the year and not depreciated.

**D562**To record forfeited personal property authorized to be distributed/donated to another entity.

**D564**To record an adjustment to the net realizable value of commodities.

**D566**To record inventory that has been lost and deemed immaterial.

**D568**To record inventory that has been lost and deemed material.

**D569**To record inventory that has been found and deemed material.

**D570**To record a gain on change in long-term assumptions related to federal pensions, Other Retirement Benefits or Other Post Employment Benefits, including veteran's compensation.

**D571**To record a loss on change in long-term assumptions related to federal pensions, Other Retirement Benefits or Other Post Employment Benefits, including veteran's compensation.

**D572**To record a loss from the revaluation of foreign currency at the end of an accounting period.

**D573**To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund assets.

**D574**To record a gain from the revaluation of foreign currency at the end of an accounting period.

**D575**To record a realized gain due to foreign exchange rate changes on Exchange Stabilization Fund assets.

**D576**To record a loss resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.

**D578**To record a gain resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.

**D579**To record the accumulated unrealized gain or loss on financial stability and foreign currency investments on a monthly basis.

**D580**To record the interest accruals on loan guarantee liabilities and the present value of loans.

**D581**To reclassify a contingent receivable related to a capital transfer receivable in a General Fund Receipt Account.

**D582**To record the reclassification of a reduction of an expense from unfunded to funded due to collection of a refund receivable.

**D584**To reclassify the offset from the revenue accrued to the revenue collected for others that is reported on the Statement of Custodial Activity or on the custodial footnote.

**D585**To reclassify the offset from the revenue or other financing sources accrued to revenue or other financing sources collected for others that is not reported on the Statement of Custodial Activity or on the custodial footnote.

**D586**To reclassify tax revenue from accrued to collected.

**D588**To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt account upon forfeiture.

**D589**To record the market value adjustment between the amortized cost and the current market value of investments. In accordance with Federal Accounting Standards Advisory Board (FASAB) SFFAS No. 5, "Accounting for Liabilities of the Federal Government," paragraph 50, do not use this transaction for market adjustments for fixed value securities.

**D591**To record the monetization of SDR certificates.

**D592**To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund investments.

**D594**To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

**D595**To record allocations on Special Drawing Rights.

**D600**To record the reclassification of Exchange Stabilization Fund investment.

**D601**To record reclassification of Exchange Stabilization Fund foreign currency rate adjustment.

**D602**To record an IMF Quota increase due to a new agreement for Special Drawing Rights.

**D603**To record the reclassification of rate adjustment for fixed rate investment with the Bank of International Settlement.

**D604**To record the realized gains from the revaluation to US dollar for Special Drawing Rights Holdings.

**D606**To record the realized loss from the revaluation to US dollar for Special Drawing Rights Holdings.

**D608**To record the realized loss from the revaluation to US dollars for Special Drawing Right allocations.

**D610**To record the realized gain from the revaluation to US dollars for Special Drawing Right allocations.

**D612**To record SDR interest and charges accrual with a net effect of an unrealized gain.

**D614**To record SDR interest and charges accrual with a net effect of an unrealized loss.

**D616**To record the tru up of Special Drawing Rights interest accrual and charges for the quarter.

**D618**To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted downward due to the rate variance at the time of disbursement.

**D622**To record the amount of indefinite appropriation derived from the General Fund of the U.S. Government that is withdrawn due to recoveries of prior-year obligations.

**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.

**D626**To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted upward due to the rate variance at the time of disbursement.

**E102**To record the accrued payroll at the end of the accounting period for unpaid estimated costs incurred. This includes funded expenses such as payroll and grantee expenses.

**E104**To record the accrued benefit at the end of the accounting period for unpaid estimated costs incurred. This entry is recorded by the employer agency.

**E106**To record the accrued benefits at the end of the accounting period for unpaid estimated costs incurred. This entry is recorded by the benefit administering agency.

**E108**To record the accrued liabilities other than payroll and benefits at the end of the accounting period for unpaid estimated costs incurred.

**E109**To record the actual repair costs to inventory, using the allowance method, that were lower than previously estimated.

**E110**To record an adjustment for under-applied overhead deemed immaterial.

**E112**To record an adjustment for over-applied overhead deemed immaterial.

**E113**To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**E114**To record adjustments for under-applied overhead and to prorate the difference between the actual and applied, if the amount is material.

**E115**To record the amortization of the discount on non-federal securities in a nonfiduciary deposit fund.

**E116**To record adjustments for over-applied overhead and to prorate the difference between the actual and applied, if the amount is material.

**E117**To record the amortization of the discount on federal securities that does not affect budgetary resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities held by nonfiduciary deposit funds

**E118**To record amortization of subsidy for loans.

**E119**To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service in nonfiduciary deposit fund.

**E120**To record depreciation, amortization, and depletion expense on assets other than investments.

**E121**To record the amortization of the discount on securities, accounted for under the Credit Reform Act, that does not affect budgetary resources.

**E122**To record accrued and compounded interest on the liability of loan guarantees.

**E124**To record in the issuing entity, the amortization of discount on securities held by a nonfiduciary deposit fund.

**E126**To record in the issuing entity, the amortization of premium on securities held by a nonfiduciary deposit fund.

**E204**To record the reduction of partially canceled authority for the amount of an outstanding payable for a valid bill related to a canceled appropriation.

**E205**To record the amortization of the discount on federal securities or interest receivable in a nonfiduciary deposit fund.

**E402**To record the imputed costs and related imputed financing sources. **E404**To record the application of overhead expenses to work-in-process. **E406**To record inventory used for operations.

**E408**To record cost of goods sold.

**E410**To record the estimated repair costs for an item using the allowance method.

**E412**To record actual repair costs using the direct method.

**E414**To capitalize previously expensed repair costs up to the serviceable value of the inventory item using the direct method.

**E416**To record stockpile materials issued for use under the consumption method.

**E418**To record a lien of real and intangible forfeited property in the allowance account.

**E502**To record the loss on disposition of assets resulting from the transfer of ownership of general property, plant, and equipment (land, buildings, equipment, and other) to non- federal entities.

**E504**To record distributed personal property.

**E506**To record a commodity transferred to another federal agency.

**E508**To record the transfer-out of nonbudgetary or non-federal accounts receivable to other federal entities without reimbursement.

**E509**To record the transfer-out of nonbudgetary fund balances to other federal entities without reimbursements.

**E510**To record the transfer-out of inventory items and general property, plant, and equipment to other federal entities without reimbursement.

**E512**To record the transfer-out of investments to other federal entities without reimbursement.

**E514**To record the transfer-out of accounts payable to other federal entities without reimbursement.

**E516**To record a capital transfer receivable in a General Fund Receipt Account.

**E602**To record inventory or operating materials and supplies acquired through exchange of nonmonetary assets.

**E604**To record the transfer-in of nonbudgetary or non-federal accounts receivable from others without reimbursement.

**E606**To record the transfer-in of inventory items and general property, plant, and equipment from others without reimbursement.

**E608**To record the transfer-in of investments from others without reimbursement. **E610**To record the transfer-in of accounts payable from others without reimbursement. **F104**To record adjustments for anticipated nonexpenditure transfers not realized.

**F106**To record the reductions of resources to match obligations in permanent indefinite funds.

**F107**To record an increase of resources to match obligations in permanent indefinite funds.

**F108**To record the reduction of permanent indefinite resources when a warrant is received.

**F109**To record the removal of unfilled customer orders without advance in excess of obligations.

**F110**To record the removal of unfilled customer orders with advance and to return advance in excess of obligations.

**F111**To record in the ordering fund the reduction to undelivered orders so that the balance equals obligations in the performing fund for the related unfilled customer orders.

**F112**To record adjustments for anticipated resources not realized.

**F113**To record the reduction of unobligated balances for indefinite contract or indefinite borrowing authority at year-end.

**F114**To record adjustments for anticipated reductions not realized.

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

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

**F119**To record the amount of appropriation (derived from the General Fund of the U.S. Government) or offsetting collections previously sequestered in the unexpired phase but unavailable for obligation in the subsequent fiscal year that must be made available for cancellation.

**F120**To record the cancellation of expired authority and withdraw funds.

**F121**To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account that is canceled and returned to the originating invested trust of special fund from which the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure Transfer Authorization.

**F122**To record the cancellation of authority not previously expired and to withdraw funds.

**F123**To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account represented as a receivable from or payable in an invested trust of special fund that is canceled. There is no movement of fund balance.

**F124**To record the closing of General Fund Receipt Accounts associated with fund balance at year-end.

**F125**To record the closing of General Fund Receipt Accounts associated with USSGL account 750000 at year-end.

**F126**To record an adjustment to 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.

**F128**To record the cancellation of a valid obligation and account payable in the "canceling appropriation."

**F130**To reinstate the valid account payable in the canceled appropriation for financial statement presentation.

**F132**To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was needed in the current-year to cover obligations. Record this entry as preclosing when the total amount of current-year receipts is greater than the amount needed to cover current-year obligations.

**F134**To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current-year to cover obligations. Record this entry as preclosing when the total amount of current-year collections is greater than the amount needed to cover current-year obligations.

**F144**To record the cancellation of a receivable for reimbursable activity.

**F146**To record the cancellation of expired balances in the expenditure account and return amounts to the associated unavailable receipt account. A Treasury warrant is required.

**F147**To reclassify the portion of unobligated available balances to unobligated unavailable in a no-year Treasury account where the amount is no longer available for obligation since the purposes for which the appropriation was enacted has been carried out.

**F148**To record the reduction of an appropriation with offsetting collections. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury.

**F301**To reclassify the balance of partially canceled authority to memorandum accounts.

**F302**To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

**F304**To record the closing of fiscal-year contract authority.

**F305**To record the closing of appropriations to liquidate contract authority - transferred.

**F306**To record the closing of fiscal-year borrowing authority.

**F308**To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds.

**F310**To record the closing of unobligated balances in programs exempt from apportionment to unapportioned authority for unexpired multi-year and no-year funds.

**F312**To record the closing of unobligated balances to expiring authority.

**F314**To record the closing of paid delivered orders to total actual resources.

**F316**To record the closing of authority other than offsetting collections made available from balances previously precluded from obligation to authority temporarily precluded from obligation.

**F317**To record closing of unobligated balances of appropriations derived from special or trust fund receipts as temporarily precluded from obligation.

**F318**To record the closing of authority from offsetting collections made available from balances previously precluded from obligation to authority temporarily precluded from obligation.

**F320**To record the closing of upward adjustments to delivered orders - obligations, paid.

**F322**To record the closing of downward adjustments to delivered orders - obligations, paid.

**F324**To record the closing of upward adjustments and transfers to delivered orders - obligations, unpaid.

**F325**To record the closing of downward adjustments and transfers to delivered orders - obligations, unpaid.

**F326**To record the closing of upward adjustments and transfers to undelivered orders - obligations prepaid and advanced.

**F328**To record the closing of downward adjustments and transfers to undelivered orders - obligations prepaid and advanced.

**F330**To record the closing of upward adjustments and transfers to undelivered orders - obligations, unpaid.

**F332**To record the closing of downward adjustments and transfers to undelivered orders - obligations, unpaid.

**F334**To record the closing of adjustments for changes in prior-year allocations of budgetary resources to the appropriate status account.

**F336**To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.

**F338**To record the closing of gains and miscellaneous items into cumulative results of operations.

**F340**To record the closing of losses and miscellaneous items into cumulative results of operations.

**F342**To record closing of fiscal-year activity to unexpended appropriations.

**F344**To record the closing of used authority of guaranteed loan level upon completion of guaranteed loan programs.

**F346**To record the closing of apportioned authority of guaranteed loan level into unused authority.

**F348**To record the closing of guaranteed loans new disbursements by lenders into the cumulative disbursements.

**F350**To record the closing of guaranteed loans new collections by lenders into the cumulative disbursements.

**F352**To record the closing of all unused guaranteed loan authority no longer available for use.

**F354**To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as post-closing when the total amount of current-year receipts is not enough to cover current-year obligations.

**F356**To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as post-closing when the total amount of current-year collections is not enough to cover current-year obligations.

**F358**To record the closing of special and trust fund refunds and recoveries temporarily unavailable into receipts and appropriations temporarily precluded from obligation.

**F359**To record the closing of special and trust fund refunds and recoveries temporarily unavailable into receipts unavailable for obligation upon collection.

**F360**To reclassify a temporary reduction/cancellation at year-end.

**F362**To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment where the parent is invested.

**F364**To reclassify a reduction recorded in an invested parent special or trust Treasury Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment.

**F366**To reclassify a reduction recorded in an agency special or trust expenditure Treasury Appropriation Fund Symbol (TAFS), where the corresponding TAFS is invested.

**F368**To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund Symbol (TAFS).

**F369**To reclassify cancellations of appropriated amounts receivable from invested trust or special funds into the appropriate USSGL account.

**F370**To record the closing of memorandum accounts for purchases.

**F372**To record the closing of transferred expired authority to appropriation trust fund expenditure transfers-receivable.

**F374**To record the closing of USSGL account 408100 back to the original budgetary resource receivable.

**F376**To record the closing of USSGL account 408200 back to the original budgetary resource receivable.

**F378**To record the closing of USSGL account 408300 back to the original budgetary resource receivable.

**F380**To record the closing of USSGL account 423000 back to the original budgetary resource receivable.

**F382**To record the closing of USSGL account 423100 back to the original budgetary resource receivable.

**F384**To record the closing of USSGL account 423200 back to the original budgetary resource receivable.

**F386**To record the closing of USSGL account 423300 back to the original budgetary resource receivable.

**F388**To record the closing of USSGL account 423400 back to the original budgetary resource receivable.

**F390**To record the closing of canceled authority for partial cancellations.

**F391**To close temporary sequester returned for cancellation.

**F392**To record the closing of appropriations to liquidate contract authority - allocation account in the allocation Treasury Appropriation Fund Symbol.

**F393**To record the closing of appropriations to liquidate contract authority - allocation account in the parent Treasury Appropriation Fund Symbol.

**F396**To close authority unavailable for obligation pursuant to public law - temporary - prior- year authority.

**G102**To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment Schedule, for the Office of Management and Budget approval.

**G104**To record initial receipt of the guaranteed loan level as shown on an approved apportionment schedule, SF 132: Apportionment and Reapportionment Schedule.

**G106**To record the binding contracts entered into by private lenders.

**G108**To record the disbursement of a loan.

**G110**To record principal reduction due to repayment, default or adjustment.

**G120**To record activity for current-year purchases of property, plant, and equipment.

**G122**To record activity for current-year purchases of inventory and related property.

**G124**To record activity for current-year purchases of other assets not recorded as Property, Plant and Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TC- G122).

**H100**To record equity contributions to increase fiduciary net assets.

**H200**To record equity withdrawals or distributions of fiduciary net assets.

**H300**To record the closing of fiduciary outflows and miscellaneous items into fiduciary net assets.

**H301**To record the closing of fiduciary inflows and miscellaneous items into fiduciary net assets.

**H310**To close equity contributions to fiduciary net assets.

**H312**To close equity withdrawals or disbursements to fiduciary net assets.

**H400**To record warrant for Quota increase in the International Monetary Fund assets.

**H402**To record the present value payment in the International Monetary Fund.

**H406**To record a Maintenance of Value Adjustment (increase), International Monetary Fund.

**H410**To record an increase of the Letter of Credit for the International Monetary Fund.

**H412**To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.

**H420**To record the transfer-out of unobligated unexpired authority for the International Monetary Fund.

**H422**To record the transfer-in of unobligated unexpired authority for the International Monetary Fund.

**H424**To record a decrease for the maintenance of value adjustment and transfer the excess.

**H426**To record the transfer in of the excess funds due to the maintenance of value decrease adjustment.

**H428**To record the return to the excess funds due to the maintenance of value decrease adjustment as a partial cancellation.

**H430**To record payment vouchers.

**H432**To record a decrease to the Reserve Position.

**H434**To record a decrease in Currency.

**H436**To record a decrease in the Quota due to CVA.

**H438**To record a gain in the Quota.

**H440**To record a loss in the Quota.

**H442**To record the issuance of a new loan to International Monetary Fund.

**H444**To record the repayment on the loan.

**H446**To record in the FX rate change for loans (decrease in allowance/gain).

**H448**To record warrant for FX rate change.

**H449**To record in the FX rate change for loans (increase in allowance/loss).

**H450**To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.

**H480**To record the consolidation of actual net-funded resources and reductions for withdrawn funds.