Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

101000 Fund Balance With Treasury N A D B/E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

109000 Fund Balance With Treasury While Awaiting a Warrant or Mandated NonExpenditure Transfer

N P D E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

110100 General Fund of the U.S. Government's Operating Cash N P D B/E D/C N GA/MR U N U N

110300 Restricted Operating Cash N P D B/E D/C N GA/MR U N U N

110900 Checks Outstanding N P C B/E D/C N GA/MR U N U N

111000 Undeposited Collections N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

112000 Imprest Funds N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

112500 U.S. Debit Card Funds N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

113000 Funds Held Outside of Treasury - Budgetary N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

113500 Funds Held Outside of Treasury - Non-Budgetary N P D B/E D/C N DF E/F/U N U/E X/K/N

113510 Restricted Cash Held Outside of Treasury - Non-Budgetary N P D B/E D N DF E/F/U N U/E X/K/N

114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General 

Account

N P D B/E D/C N GA/MR U N U N

119000 Other Cash N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

119090 Other Cash - International Monetary Fund N P D B/E D/C EG U N U N

119305 International Monetary Fund - Letter of Credit N P C B/E D/C EG U N U N

119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

N P D B/E D/C EG U N U N

119307 International Monetary Fund - Dollar Deposits With the IMF N P C B/E D/C EG U N U N

119309 International Monetary Fund - Currency Holdings N P D B/E D/C EG U N U N

119333 International Monetary Fund - Reserve Position N P D B/E D/C EG U N U N

119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing 

Rights (SDR)

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

119500 Other Monetary Assets N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

120000 Foreign Currency N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N EP E N U N

120900 Uninvested Foreign Currency N A D B/E D/C N EP E N U N

123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary N P D B/E D N DF E/F/U N U/E X/K/N

125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N GA U N U N

131000 Accounts Receivable N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132000 Funded Employment Benefit Contributions Receivable N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N ### /#### EG U D/G/N U N

132500 Taxes Receivable N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

133000 Receivable for Transfers of Currently Invested Balances N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

133500 Expenditure Transfers Receivable N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134000 Interest Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134100 Interest Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134300 Interest Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134400 Interest Receivable on Special Drawing Rights (SDR) N P D B/E D/C A N EP E N U N

134500 Allowance for Loss on Interest Receivable - Loans N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134600 Allowance for Loss on Interest Receivable - Investments N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134800 Allowance for Loss on Interest Receivable - Taxes N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134900 Interest Receivable on Uninvested Funds N P D B/E D/C A/S F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135000 Loans Receivable N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135090 Loans Receivable - International Monetary Fund N P D B/E D/C EG U N U N

135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135900 Allowance for Loss on Loans Receivable N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135990 Allowance for Loss on Loans Receivable - International Monetary Fund N P C B/E D/C EG U N U N

136000 Penalties and Fines Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136300 Penalties and Fines Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136500 Allowance for Loss on Penalties and Fines Receivable - Loans N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137000 Administrative Fees Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Bulletin No. 2023-11 IV AT - 1 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137300 Administrative Fees Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137400 Criminal Restitution Receivable N P D B/E D/C A/S N CF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137500 Allowance for Loss on Administrative Fees Receivable - Loans N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise 

Classified

N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137800 Allowance for Loss on Administrative Fees Receivable - Taxes N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137900 Allowance for Loss on Criminal Restitution Receivable N P C B/E D/C A/S N CF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138000 Loans Receivable - Troubled Assets Relief Program N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138100 Interest Receivable - Loans - Troubled Assets Relief Program N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138400 Interest Receivable - Foreign Currency Denominated Assets N P D B/E D/C A N EP E N U N

138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

139000 Appropriated Dedicated Collections Receivable N P D E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

139900 Allowance for Subsidy N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

141000 Advances and Prepayments N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

151100 Operating Materials and Supplies Held for Use N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151200 Operating Materials and Supplies Held in Reserve for Future Use N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151600 Operating Materials and Supplies in Development N P D B/E D/C EG/ER/ET E/F/U D/G/N U/E X/K/N

151900 Operating Materials and Supplies - Allowance N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

152100 Inventory Purchased for Resale N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152200 Inventory Held in Reserve for Future Sale N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152300 Inventory Held for Repair N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152500 Inventory - Raw Materials N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152600 Inventory - Work-in-Process N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152700 Inventory - Finished Goods N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152900 Inventory - Allowance N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

153100 Seized Monetary Instruments N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

153200 Seized Cash Deposited N P D B/E D/C N DF E/F/U D/G/N U/E X/K/N

154100 Forfeited Property Held for Sale N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

154200 Forfeited Property Held for Donation or Use N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

154900 Forfeited Property - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

155100 Foreclosed Property N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

155900 Foreclosed Property - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

156100 Commodities Held Under Price Support and Stabilization Support 

Programs

N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

156900 Commodities - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

157100 Stockpile Materials Held in Reserve N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

157200 Stockpile Materials Held for Sale N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

159100 Other Related Property N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

159900 Other Related Property - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161020 Investments in Marketable U.S. Treasury Securities Purchased on the 

Secondary Market

N P D B/E D/C F/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161120 Discount on Marketable U.S. Treasury Securities Purchased on the 

Secondary Market

N P C B/E D/C F/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161220 Premium on Marketable U.S. Treasury Securities Purchased on the 

Secondary Market

N P D B/E D/C F/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

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

by the Bureau of the Fiscal Service

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

Bulletin No. 2023-11 IV AT - 2 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

161320 Amortization of Discount and Premium on Marketable U.S. Treasury 

Securities Purchased on the Secondary Market

N P D B/E D/C F/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161800 Market Adjustment - Investments N A D B/E D/C E/F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

N A D B/E D/C E/F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

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

the Fiscal Service

N A D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

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

Fiscal Service

N A C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

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

the Bureau of the Fiscal Service

N A D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit 

Reform Act

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164300 Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164400 Common Stock Accounted for Under the Provisions of the Federal Credit 

Reform Act

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164500 Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

N A C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164600 Discount on Securities Account for Under the Provisions of the Federal 

Credit Reform Act

N A C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

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

Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165000 Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165200 Common Stock Warrants in Federal Government Sponsored Enterprise N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165300 Market Adjustment - Common Stock Warrants in Federal Government 

Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

167000 Foreign Investments N A D B/E D/C N EP E N U N

167100 Discount on Foreign Investments N A C B/E D/C N EP E N U N

167200 Premium on Foreign Investments N A D B/E D/C N EP E N U N

167900 Foreign Exchange Rate Revalue Adjustments - Investments N A D B/E D/C N EP E N U N

169000 Other Investments N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

171100 Land and Land Rights N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

171200 Improvements to Land N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

171900 Accumulated Depreciation on Improvements to Land N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

172000 Construction-in-Progress N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

173000 Buildings, Improvements, and Renovations N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

173900 Accumulated Depreciation on Buildings, Improvements, and Renovations N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

174000 Other Structures and Facilities N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

174900 Accumulated Depreciation on Other Structures and Facilities N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

175000 Equipment N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

175900 Accumulated Depreciation on Equipment N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

181000 Assets Under Capital Lease N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

181900 Accumulated Depreciation on Assets Under Capital Lease N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

182000 Leasehold Improvements N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

182900 Accumulated Amortization on Leasehold Improvements N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

183000 Internal-Use Software N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

183200 Internal-Use Software in Development N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

184000 Other Natural Resources N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

184900 Allowance for Depletion N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

189000 Other General Property, Plant, and Equipment N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

Bulletin No. 2023-11 IV AT - 3 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

192100 Receivable From Appropriations N P D B/E D/C A/S G ### #### CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

192500 Capital Transfers Receivable N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

193000 Lessor Lease Receivable N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

193900 Allowance for Loss on Lease Receivable N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

195000 Lessee Right-To-Use Lease Asset N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

195900 Accumulated Amortization on Lessee Lease Assets N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

198000 Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of 

the U.S. Government

N P D B/E D/C F ### /#### GA U N U N

198100 Receivable from Custodian or Non-Entity Assets Receivable From a 

Federal Agency - Other Than the General Fund of the U.S. Government

N P D B/E D/C A F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

199000 Other Assets N P D B/E D/C F/G/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

199010 Other Assets - General Fund of the U.S. Government N P D B/E D/C F ### /#### GA U N U N

199500 General Property, Plant, and Equipment Permanently Removed but Not Yet 

Disposed

N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N U/E/C X/K/N

199900 Central Accounting Control Account N P D B/E D/C GA/MR U N U N

201000 Liability for Fund Balance With Treasury N P C B/E D/C F/N ### /#### GA U N U N

209010 Liability for Fund Balance While Awaiting a Warrant N P C E D/C F ### #### GA U N U N

211000 Accounts Payable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

211200 Accounts Payable for Federal Government Sponsored Enterprise N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

212000 Disbursements in Transit N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

213000 Contract Holdbacks N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214010 Unfunded Accrued Interest Payable N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214100 Accrued Interest Payable - Loans N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214200 Accrued Interest Payable - Debt N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214900 Accrued Interest Payable on Uninvested Funds N P C B/E D/C F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

215500 Expenditure Transfers Payable N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

216000 Entitlement Benefits Due and Payable N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

217000 Subsidy Payable to the Financing Account N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

218000 Loan Guarantee Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

219000 Other Liabilities With Related Budgetary Obligations N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

219100 Liability for Employer Benefits and Claims Incurred but Not Reported N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks N P C B/E D/C N EP E N U N

219300 Allocation of Special Drawing Rights (SDRs) N P C B/E D/C N EP E N U N

220000 Liability for Unpaid Insurance Claims N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

220500 Liability for Unearned Insurance Premiums N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221000 Accrued Funded Payroll and Leave N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221100 Withholdings Payable N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221700 Benefit Premiums Payable to Carriers N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221800 Life Insurance Benefits Due and Payable to Beneficiaries N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

222000 Unfunded Leave N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

222500 Unfunded FECA Liability N P C B/E D/C F/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

231000 Liability for Advances and Prepayments N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

232000 Other Deferred Revenue N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

233000 Unearned Lessor Revenue N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections N P C B/E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

241000 Liability for Clearing Accounts N P C B/E D/C N/Z CF E/F/U D/G/N U/E X/N

251000 Principal Payable to the Bureau of the Fiscal Service N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

251100 Capitalized Loan Interest Payable - Non-Credit Reform N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

Bulletin No. 2023-11 IV AT - 4 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253200 Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253300 Amortization of Discount on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253400 Amortization of Premium on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

254000 Participation Certificates N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

259000 Other Debt N P C B/E D/C F/G/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

259100 Repayable Advance Debt N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/UT E/U D/G/N U/E X/K

259200 Appropriated Debt N P C B/E D/C F/G ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N U/E X/K/N

261000 Actuarial Pension Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

262000 Actuarial Health Insurance Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

263000 Actuarial Life Insurance Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

265000 Actuarial FECA Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

269000 Other Actuarial Liabilities N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

292000 Contingent Liabilities N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

292200 Contingent Liabilities - Federal Government Sponsored Enterprise N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

292300 Contingent Liability for Capital Transfers N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

293000 Lessee Lease Liability N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

293010 Unfunded Lessee Lease Liability N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

294000 Capital Lease Liability N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N ### /#### EC/EG/EM/EP/ER/ES/ET/GA/TR E/F/U D/G/N U/E/C X/K/N

297000 Liability for Capital Transfers N P C B/E D/C A/S F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

298000 Custodial Liability N P C B/E D/C S F/G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial 

Activity

N P C B/E D/C A F/G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C F/G/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

299010 Other Liabilities Without Related Budgetary Obligations - General Fund of 

the U.S. Government

N P C B/E D/C F ### /#### GA U N U N

299100 Other Liabilities - Reductions N P C E D/C F/G ### /#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E N

299110 Reductions of Other Liabilities - General Fund of the U.S. Government N P C E D/C F ### /#### GA U N U N

299200 Appropriated Dedicated Collections Liability N P C E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

299500 Estimated Cleanup Cost Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

309000 Unexpended Appropriations While Awaiting a Warrant N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

309010 Appropriations Outstanding - Warrants to be Issued N P D E D/C F ### /#### GA U N U N

310000 Unexpended Appropriations - Cumulative N P C B/E D/C EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310100 Unexpended Appropriations - Appropriations Received N P C E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

310200 Unexpended Appropriations - Transfers-In N P C E D/C F ### /#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310300 Unexpended Appropriations - Transfers-Out N P D E D/C F ### /#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections 

of Errors - Years Preceding the Prior-Year

N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310600 Unexpended Appropriations - Adjustments N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310700 Unexpended Appropriations - Used - Accrued N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310710 Unexpended Appropriations - Used - Disbursed N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections 

of Errors

N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

Accounting Principles

N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

320000 Appropriations Outstanding - Cumulative N P D B/E D/C GA U N U N

320100 Appropriations Outstanding - Warrants Issued N P D E D/C F ### /#### GA U N U N

320110 Appropriations Outstanding - Transfers N P D E D/C F ### /#### GA U N U N

320600 Appropriations Outstanding - Adjustments N P C E D/C F ### /#### GA U N U N

320700 Appropriations Outstanding - Used - Accrued N P C E D/C F ### /#### GA U N U N

320710 Appropriations Outstanding - Used - Disbursed N P C E D/C F ### /#### GA U N U N

320800 Appropriations Outstanding - Prior-Period Adjustments N P C E D/C F ### #### GA E/U N U N

331000 Cumulative Results of Operations N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

Bulletin No. 2023-11 IV AT - 5 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

340000 Fiduciary Net Assets N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT F D/G/N U/E X/K/N

341000 Contributions to Fiduciary Net Assets N P C E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT F D/G/N U/E X/K/N

342000 Withdrawals or Distributions of Fiduciary Net Assets N P D E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT F D/G/N U/E X/K/N

403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U N U X/K/N

403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract 

Authority Withdrawn

Y B C E C M X 1 or 3 

character 

OMB 

approved 

value

D ER/ET U N U N

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

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

Current-Year Authority

Y B C E D/C B/P/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

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

Y B C E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

Y B C E C D 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U N

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C D/M 1001/1992-

2025

N 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

407000 Anticipated Collections From Federal Sources Y B D E D/C D/M 1001/1992-

2025

E/F 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

408000 Federal Financing Bank (FFB) - Anticipated Net Principal Payments Y B D E D/C X M 1 or 3 

character 

OMB 

approved 

value

R ER U N U N

408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2023-11 IV AT - 6 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U N U/E X/K/N

411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U N U/E X/K/N

411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX ES/ET E/F/U N U/E X/K/N

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

411600 Debt Forgiveness Appropriation N B D E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

411601 Debt Forgiveness - Cancellation of Debt Adjustment N B D E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EP E/U N U N

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

411800 Reestimated Loan Subsidy Appropriation N B D E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

411900 Other Appropriations Realized N B D E D/C D/E/F/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET E/F/U N U/E X/K/N

411910 Indefinite Appropriation - Upward Adjustments N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 7 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior Year N B C E C P D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution (CR) 

Factored into a TAFS CR Rate for Operations

N B D E D/C P D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U X/N

411990 Other Appropriations Realized - International Monetary Fund N B D E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411991 Other Appropriations Realized - International Monetary Fund - Reserve 

Tranche

N B D E D/C D/M X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411992 Other Appropriations Realized - International Monetary Fund - Letter of 

Credit

N B D E D/C D/M X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411993 Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow (NAB)

N B D E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411994 Other Appropriations Realized - International Monetary Fund - Exchange 

Rate Changes (NAB)

N B D E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

412050 Anticipated Definite Appropriation - Adjustments for Trust Fund Share - 

Prior Year

Y B C E C P D 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

N B D E D/C P/S D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

N B D B/E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U X/K/N

412250 Federal Financing Bank (FFB) - Net Principal Payments N B D E D/C X M B/P/X 1 or 3 

character 

OMB 

approved 

value

R ER E/F/U N U N

Bulletin No. 2023-11 IV AT - 8 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

N B D E D/C B/P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/ES/ET E/F/U N U/E X/K/N

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U D/G/N U/E X/K/N

412600 Amounts Appropriated From Specific Invested TAFS - Receivable N B D B/E D/C B/P D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412700 Amounts Appropriated From Specific Invested TAFS - Payable N B C B/E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In N B D E D/C B/P D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out N B C E D/C B/P D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

413000 Appropriation to Liquidate Contract Authority Withdrawn N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

413100 Current-Year Indefinite Contract Authority N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

413120 Current-Year Definite Contract Authority N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

413200 Substitution of Contract Authority N B C E D/C S M P/X 1 or 3 

character 

OMB 

approved 

value

D/R ER E/F/U N U X/K/N

413300 Decreases to Indefinite Contract Authority N B C E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 9 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

413400 Indefinite Contract Authority Withdrawn N B C E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413415 Adjustment for Definite Contract Authority - Prior-Year N B C E D/C M P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/N

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413600 Contract Authority To Be Liquidated by Trust Funds N B C B/E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

413700 Transfers of Contract Authority - Allocation N B D B/E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

413800 Appropriation to Liquidate Contract Authority N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413810 Appropriation to Liquidate Contract Authority - FMSTF N B D E D/C P M X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

413900 Contract Authority Carried Forward N B D B/E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ES/ET E/F/U N U X/K/N

414000 Substitution of Borrowing Authority N B C E D/C P/S D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

414100 Current-Year Indefinite Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

2025

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414120 Current-Year Definite Borrowing Authority N B D E D/C D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414200 Actual Repayment of Borrowing Authority Converted to Cash - CurrentYear Authority

N B C E D/C M 1001/1992-

2025

X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

Bulletin No. 2023-11 IV AT - 10 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

414201 Modification Adjustment Transfer of Borrowing Authority Converted to 

Cash

N B C E D/C M 1001/1992-

2025

X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

414202 Actual Repayment of Definite Borrowing Authority Converted to Cash - 

Prior-Year Balances

N B C E C M X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U N U N

414203 Actual Repayment of Indefinite Borrowing Authority Converted to Cash - 

Prior-Year Balances

N B C E C M X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U N U N

414300 Current-Year Decreases to Indefinite Borrowing Authority N B C E D/C D/M F/P/T 1001/1992-

2025

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414400 Borrowing Authority Withdrawn N B C E D/C D/M F/P/T 1001/1992-

2025

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414500 Borrowing Authority Converted to Cash N B C E D/C D/M F/P/T 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EP/ER/ES/ET E/F/U D/G/N U X/K/N

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414800 Resources Realized From Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

2025

B/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U D/G/N U X/K/N

414910 Borrowing Authority Carried Forward - Transferred N B D E D/C D/M F/P/T 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U D/G U X/K/N

415000 Reappropriations - Transfers-In N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 11 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

N B C E D/C P/S D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415200 Actual Capital Transfers to the General Fund of the U.S. Government, 

Prior-Year Balances

N B C E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415300 Transfers of Contract Authority - Non-Allocation N B D B/E D/C M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D BAL/

NEW

ET E/F/U N U X/K/N

415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

N B D E D/C D F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

415500 Appropriation to Liquidate Contract Authority - Allocation - Transferred N B D E D/C D F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E N U X/K/N

415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

N B D E D/C C/P D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EG/ES/ET E/F/U N U/E X/K/N

415730 Authority Made Available From Appropriations Previously Precluded 

From Obligation

N B D E D/C D P/X 1 or 3 

character 

OMB 

approved 

value

D ES U N U X/N

415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

415900 Repayment of Repayable Advances - Current-Year Authority N B C E D/C B/P M X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/U N U N

415901 Repayment of Repayable Advances - Prior-Year Balances N B C E D/C B/P M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/U N U N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P/

S/X

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416500 Allocations of Authority - Anticipated From Invested Balances Y B D E D D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

Bulletin No. 2023-11 IV AT - 12 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

416512 Allocations of Authority - Anticipated From Invested Balances - Prior Year Y B D E D P D 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

N B D B/E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U X/K/N

416612 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

N B D E D/C P D F ### #### X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

416700 Allocations of Realized Authority - Transferred From Invested Balances N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

416712 Allocations of Realized Authority - Transferred From Invested Balances - 

Prior Year

N B D E D/C P D F ### #### X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

N B D E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417000 Transfers - Current-Year Authority N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

417100 Non-Allocation Transfers of Invested Balances - Receivable N B D B/E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Non-Allocation Transfers of Invested Balances - Payable N B C B/E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Non-Allocation Transfers of Invested Balances - Transferred N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/EP/ES/ET E/F/U N U/E X/K/N

417400 Transfers - Current-Year Borrowing Authority Converted to Cash N B D E D/C P/X D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES E/F/U N U/E X/K/N

417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 13 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

417590 Allocation Transfers of Current-Year Authority for Non-Invested Accounts - 

International Monetary Fund

N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417690 Allocation Transfers of Prior-Year Balances - International Monetary Fund N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Y B D E D/C P/R/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

419000 Transfers - Prior-Year Balances N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

419100 Balance Transfers - Extension of Availability Other Than Reappropriations N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419500 Transfer of Obligated Balances N B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

419600 Balance Transfers-In - Expired to Expired N B D E D P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

Bulletin No. 2023-11 IV AT - 14 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U/E X/K/N

420100 Total Actual Resources - Collected N B D B/E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

420190 Total Actual Resources - Collected - International Monetary Fund N B D B/E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

421000 Anticipated Reimbursements Y B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

Y B C E C M 1 or 3 

character 

OMB 

approved 

value

D ER E/F/U N U N

421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

421512 Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds 

- Adjustments for Trust Fund Share - Prior Year

Y B D E D S D 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

2025

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/N U/E X/K/N

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1001/1992-

2025

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

422300 Uncollected Subsidy from Program Account N B D B/E D/C M 1001/1992-

2025

F P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U D/G/N U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 15 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

N B D E D/C S D F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-

2025

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C S D/M 1001/1992-

2025

E/F/N ### #### X 1 or 3 

character 

OMB 

approved 

value

R BAL/

NEW

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred N B D E D/C D/M 1001/1992-

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300 Reimbursements Earned - Receivable - Transferred N B D E D/C D/M 1001/1992-

2025

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

423500 Uncollected Subsidy from Program Account - Transferred N B D E D/C M 1001/1992-

2025

F X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected N B C E C D 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U N

425100 Reimbursements Earned - Receivable N B D B/E D/C D/M 1001/1992-

2025

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/N U/E X/K/N

425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

N B D E D/C D/M 1001/1992-

2025

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid N B D E D/C D/M 1001/1992-

2025

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425400 Reimbursements Earned - Collected From Non-Federal Sources N B D E D/C D/M 1001/1992-

2025

N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 16 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425512 Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - 

Adjustments for Trust Fund Share - Prior Year

N B D E D S D F ### #### X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

426000 Actual Collections of Governmental-Type Fees N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426300 Actual Collections of Loan Interest N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426600 Other Actual Business-Type Collections From Non-Federal Sources N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700 Other Actual Governmental-Type Collections From Non-Federal Sources N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426800 Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

N B D E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EP E N U N

426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

N B D E D D N X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 17 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

427000 Other Actual Collections - Intergovernmental Cooperation Act Non-Federal 

Pay for Services

N B D E D M N B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

427600 Actual Collections From Financing Fund N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

427700 Other Actual Collections - Federal/Non-Federal Exception Sources N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

428700 Other Federal Receivables N B D B/E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U N U/E X/K/N

429500 Adjustments to the Exchange Stabilization Fund (ESF) N B D B/E D/C M P/X 1 or 3 

character 

OMB 

approved 

value

D EP E/F/U N U X/K/N

Bulletin No. 2023-11 IV AT - 18 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

429590 Adjustments to the International Monetary Fund N B D B/E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources - Trust Fund Account

N B D E D/C D P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U/E X/K/N

432100 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources - General Fund Account

N B D E D/C D P D EG E/F/U N U/E X/K/N

433000 Offset to adjustment for Change in allocation of Trust Fund limitation - 

General Fund Account

N B C B/E D/C D/M P/X D EG E/F/U N U/E X/K/N

435000 Canceled Authority N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435100 Partial or Early Cancellation of Authority N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435190 Partial Cancellation of Authority - International Monetary Fund N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

435400 Appropriation Withdrawn N B C E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/TR E/F/U N U/E X/K/N

435500 Cancellation of Appropriation From Unavailable Receipts N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

435600 Cancellation of Appropriation From Invested Balances N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

N B C E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

436000 Appropriation Purpose Fulfilled - Balance Not Available N B C B/E C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

Bulletin No. 2023-11 IV AT - 19 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

436001 Appropriation Purpose Fulfilled - To be Returned to Treasury N B D E D D/M X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

437000 Offset to Appropriation Realized for Redemption of Treasury Securities N B C E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438200 Temporary Reduction - New Budget Authority N B C E D/C B/C/D/

P/S/X

D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D/R ATB/OTR/S

EQ

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438300 Temporary Reduction - Prior-Year Balances N B C E D/C P/S D/M P/X 1 or 3 

character 

OMB 

approved 

value

D/R OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438400 Temporary Reduction/Cancellation Returned by Appropriation N B C B/E D/C B/C/D/

P/S/X

D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D/R ATB/OTR/S

EQ/XXX

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438500 Temporary Sequester Returned for Cancellation N B D E D/C P/S D/M 1 or 3 

character 

OMB 

approved 

value

D SEQ EG E/F/U N E K

438600 Anticipated Permanent Reduction - Indefinite New Budget Authority Y B C E C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D ATB/OTR/S

EQ

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/N

438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ATB/OTR/S

EQ

ES/ET E/F/U N U/E X/K/N

438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D OTR/SEQ ES/ET E/F/U N U/E X/K/N

438900 Anticipated Temporary Reduction - Indefinite New Budget Authority Y B C E C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D/R ATB/OTR/S

EQ

EG/EP/ER/ES/ET/TR E/F/U N U X/N

439000 Reappropriations - Transfers-Out N B C E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EM/EP/ER E/F/U N U/E X/K/N

Bulletin No. 2023-11 IV AT - 20 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439190 Adjustments to Indefinite Appropriations - International Monetary Fund N B C E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

439200 Permanent Reduction - New Budget Authority N B C E D/C B/C/D/

P/R/S

D/M F/P/T B/P/X 1 or 3 

character 

OMB 

approved 

value

D ATB/OTR/S

EQ

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

439300 Permanent Reduction - Prior-Year Balances N B C E D/C B/C/D/

P/R/S

D/M F/P/T B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R OTR/SEQ EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

439400 Receipts Unavailable for Obligation Upon Collection N B C B/E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/K/N

439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable N B C B/E D/C P/S D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EP/ES/ET E/F/U N U N

439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

N B D E D/C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D EP/ES/ET E/F/U N U N

439412 Unobligated Balances Made Available from Previously Unavailable 

Receipts - Adjustments for Trust Fund Share - Prior Year

N B D E D P D X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

439432 Anticipated Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior Year

Y B D E D P D 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

N B C E D/C B/C/D/

P/R/S

D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

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

Anticipated Current-Year Authority

Y B C E C P/R/S D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ES/ET/TR E/F/U N U X/N

439504 Obligation Limitation - Temporary - Prior-Year and Current-Year Budget 

Authority

N B C E C C/P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D/R ER/ES/ET E/F/U N U X/N

439600 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts Unavailable for Obligation Upon Collection

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/K/N

Bulletin No. 2023-11 IV AT - 21 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

N B C B/E D/C B/C/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U/E X/K/N

439701 Appropriations Temporarily Precluded From Obligation - Realized PriorYear Authority

N B C E D/C P D/M P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/K/N

439702 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Anticipated CurrentYear Authority

Y B C E C P D/M 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/N

439703 Appropriations Temporarily Precluded From Obligation - Anticipated PriorYear Authority

Y B C E C P D/M 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/N

439730 Appropriations Temporarily Precluded From Obligation N B C B/E D/C D B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES E/F/U N U X/N

439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation N B C B/E D/C S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EG/EP/ER E/F/U N U/E X/K/N

439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

Y B C E C S D/M 1 or 3 

character 

OMB 

approved 

value

D/R EG/EP/ER E/F/U N U X/N

439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

442000 Unapportioned Authority - Pending Rescission N B C E C D/M 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

443000 Unapportioned Authority - OMB Deferral N B C E C D/M 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

445000 Unapportioned - Unexpired Authority N B C B/E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

449000 Anticipated Resources - Unapportioned Authority Y B C E D/C D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/N

Bulletin No. 2023-11 IV AT - 22 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

451000 Apportionments N B C E D/C A/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Y B C E D/C A/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462090 Unobligated Funds Exempt From Apportionment - International Monetary 

Fund

N B C B/E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

462091 Unobligated Funds Exempt From Apportionment - International Monetary 

Fund - New Arrangements to Borrow (NAB)

N B C B/E D/C D/M X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

(ESF)

N B C B/E D/C E M 1 or 3 

character 

OMB 

approved 

value

D EG/EP E/U N U N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

469000 Anticipated Resources - Programs Exempt From Apportionment Y B C E D/C A/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

472000 Commitments - Programs Exempt From Apportionment N B C E C A/S D/M 1001/1992-

2025

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2023-11 IV AT - 23 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

480110 Reinstated Undelivered Orders - Obligations, Unpaid N B C E C A/B/E #### D/M 1001/1992-

2025

P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced N B C E D/C D/M 1001/1992-

2025

F ### #### B/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

2025

F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

N B C E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490110 Reinstated Delivered Orders - Obligations, Unpaid N B C E D/C A/B/E #### D/M 1001/1992-

2025

P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EG/ER E/F/U N U X/K/N

Bulletin No. 2023-11 IV AT - 24 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

2025

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

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

Refunds Collected

N B D E D/C D/M 1001/1992-

2025

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid N B C E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

2025

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

510000 Revenue From Goods Sold N P C E D/C X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

510900 Contra Revenue for Goods Sold N P D E D/C X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

520000 Revenue From Services Provided N P C E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

520900 Contra Revenue for Services Provided N P D E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531000 Interest Revenue - Other N P C E D/C A/S E/T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531200 Interest Revenue - Loans Receivable/Uninvested Funds N P C E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531300 Interest Revenue - Subsidy Amortization N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531400 Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act

N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531500 Contra Revenue for Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531700 Contra Revenue for Interest Revenue - Loans Receivable N P D E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532000 Penalties and Fines Revenue N P C E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532500 Administrative Fees Revenue N P C E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

540000 Funded Benefit Program Revenue N P C E D/C T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N ### /#### EG U D/G/N U N

540600 Contra Revenue for Unfunded FECA Benefit Revenue N P D E D/C X F/N ### /#### EG U D/G/N U N

540900 Contra Revenue for Funded Benefit Program Revenue N P D E D/C T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

550000 Insurance and Guarantee Premium Revenue N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

550900 Contra Revenue for Insurance and Guarantee Premium Revenue N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

560000 Donated Revenue - Financial Resources N P C E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

560900 Contra Revenue for Donations - Financial Resources N P D E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

561000 Donated Revenue - Non-Financial Resources N P C E D/C T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

561900 Contra Donated Revenue - Nonfinancial Resources N P D E D/C T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

564000 Forfeiture Revenue - Cash and Cash Equivalents N P C E D/C D A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents N P D E D/C D A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570000 Expended Appropriations - Used - Accrued N P C E D/C G ### #### CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570005 Appropriations - Expended - Accrued N P D E D/C F ### #### GA U N U N

570006 Appropriations - Expended - Disbursed N P D E D/C F ### #### GA U N U N

Bulletin No. 2023-11 IV AT - 25 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

570010 Expended Appropriations - Disbursed N P C E D/C G ### #### CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections 

of Errors - Years Preceding the Prior-Year

N P C E D/C G ### #### CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections 

of Errors

N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570810 Appropriations - Expended - Prior-Period Adjustments N P D E D/C F ### #### GA E/U N U N

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

Accounting Principles

N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

571000 Transfer-in of Agency Unavailable Custodial and Non-Entity Collections N P C E D/C F ### /#### GA U N U N

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

General Fund of the U.S. Government

N P C E D/C F ### /#### GA U N U N

571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets 

Receivable from a Federal Agency - Other Than the General Fund of the 

U.S. Government

N P C E D/C A E/T/X F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US E/F/U D/G/N U/E X/N

571400 Accrual of Amounts Receivable from Custodian or Non-Entity Assets 

Receivable - Contra Account

N P D E D/C E/T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

572000 Financing Sources Transferred In Without Reimbursement N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

573000 Financing Sources Transferred Out Without Reimbursement N P D E D/C F/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

573500 Appropriated Dedicated Collections to be Transferred In N P C E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

573600 Appropriated Dedicated Collections to be Transferred Out N P D E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575000 Expenditure Financing Sources - Transfers-In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575500 Non-Expenditure Financing Sources - Transfers-In - Other N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576000 Expenditure Financing Sources - Transfers-Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576500 Non-Expenditure Financing Sources - Transfers-Out - Other N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577500 Non-Budgetary Financing Sources Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577600 Non-Budgetary Financing Sources Transferred Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

577700 Authority Transfer Control In N P C E D/C GA U N U N

577800 Authority Transfer Control Out N P D E D/C GA U N U N

578000 Imputed Financing Sources N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

579000 Other Financing Sources N P C E D/C D/E G/Z ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization N P C E D/C G ### #### EG U N U/E N

579010 Other General Fund Financing Sources N P D E D/C F/Z ### #### GA U N U N

579100 Adjustment to Financing Sources - Credit Reform N P D E D/C E F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579200 Financing Sources To Be Transferred Out - Contingent Liability N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579500 Seigniorage N P C E D/C E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N U/E X/K/N

580000 Tax Revenue Collected - Not Otherwise Classified N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580100 Tax Revenue Collected - Individual N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580200 Tax Revenue Collected - Corporate N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583000 Contra Revenue for Taxes - Not Otherwise Classified N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2023-11 IV AT - 26 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

590000 Other Revenue N P C E D/C D/E A/S E/T/X F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S E/T/X F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

591900 Revenue and Other Financing Sources - Cancellations N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR/US/UT E/F/U D/G/N U/E X/K/N

591910 Cancellations of Revenue and Other Financing Sources - The General Fund 

of the U.S. Government

N P C E D/C F ### /#### GA U N U N

592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) N P C E D/C X N ER E/F/U D/G/N U/E X/K/N

592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise

N P C E D/C X N UG E/F/U D/G/N U/E X/K/N

592300 Valuation Change in Investments - Beneficial Interest in Trust N P C E D/C S T N UG E/F/U D/G/N U/E X/K/N

593000 Lessor Lease Revenue N P C E D/C X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

593300 Amortization of Unearned Lessor Revenue N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

593900 Contra Revenue for Lessor Lease Revenue N P D E D/C A/S T/X F/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U U/E/C X/K/N

599000 Collections for Others - Statement of Custodial Activity N P D E D/C D/E S E/T/X F/G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599100 Accrued Collections for Others - Statement of Custodial Activity N P D E D/C D/E S E/T/X F/G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599300 Offset to Non-Entity Collections - Statement of Changes in Net Position N P D E D/C D/E A F/G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net 

Position

N P D E D/C E A F/G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599700 Financing Sources Transferred In From Custodial Statement Collections N P C E D/C D/E A E/T/X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599750 Financing Sources Transferred In From Custodial Statement Collections - 

Contra Account

N P D E D/C D/E E/T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other 

Than the General Fund of the U.S. Government

N P D E D/C S E/T/X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599900 Offset to Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable - Contra Account

N P D E D/C D/E E/T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

610000 Operating Expenses/Program Costs N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

615000 Expensed Asset N P D E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

619900 Adjustment to Subsidy Expense N P C E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

632000 Interest Expenses on Securities N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

633000 Other Interest Expenses N P D E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

633800 Remuneration Interest N P D E D/C F/N ### #### EP E N U N

634000 Interest Expense Accrued on the Liability for Loan Guarantees N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

640000 Benefit Expense N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

650000 Cost of Goods Sold N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

660000 Applied Overhead N P C E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

661000 Cost Capitalization Offset N P C E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

671000 Depreciation, Amortization, and Depletion N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

671300 Lessee Lease Amortization N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

672000 Bad Debt Expense N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

673000 Imputed Costs N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

679000 Other Expenses Not Requiring Budgetary Resources N P D E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees 

N P C E D/C A N DF E/U N U/E X/N

680000 Future Funded Expenses N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

685000 Employer Contributions to Employee Benefit Programs Not Requiring 

Current-Year Budget Authority (Unobligated)

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

690000 Non-Production Costs N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

693000 Lessee Lease Expense N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

Bulletin No. 2023-11 IV AT - 27 September 2023
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anti-cipatedBudg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator Cohort Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat Reimb Flag

Year 

of BA

Reduction 

Type BOC Fund Type

Reporting 

Type Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2024 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

711200 Gains on Disposition of Borrowings N P C E D/C D/E X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

717100 Gains on Changes in Long-Term Assumptions - From Experience N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

717200 Losses on Changes in Long-Term Assumptions - From Experience N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

718000 Unrealized Gains N P C E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

718100 Unrealized Gain - Exchange Stabilization Fund (ESF) N P C E D/C X N EP E N U N

719000 Other Gains N P C E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

719090 Gains on International Monetary Fund Assets N P C E D/C D/E T/X EG U N U N

719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges N P C E D/C X N EP E N U N

721000 Losses on Disposition of Assets - Other N P D E D/C D/E T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

721200 Losses on Disposition of Borrowings N P D E D/C D/E X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

727100 Gains on Changes in Long-Term Assumptions N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

728000 Unrealized Losses N P D E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

728100 Unrealized Losses - Exchange Stabilization Fund (ESF) N P D E D/C X N EP E N U N

729000 Other Losses N P D E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

729090 Losses on International Monetary Fund Assets N P D E D/C D/E T/X EG U N U N

729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

N P D E D/C X N EP E N U N

729200 Other Losses From Impairment of Assets N P D E D/C D/E X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

730000 Extraordinary Items N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

740000 Prior-Period Adjustments Due to Corrections of Errors N P C E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

740100 Prior-Period Adjustments Due to Changes in Accounting Principles N P C E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding 

the Prior-Year

N P C E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

750000 Distribution of Income - Dividend N P D E D/C D/E T/X N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

760000 Changes in Actuarial Liability N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments N P D E D/C F ### /#### GA U N U N

880100 Offset for Purchases of Assets N P C E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

880300 Purchases of Inventory and Related Property N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

880400 Purchases of Assets - Other N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2023-11 IV AT - 28 September 2023