Bulletin No. 2018-04 V SCNP - 1 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 331000 Cumulative Results of Operations B E/U

2

2A

2A 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E E/U

2A 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E E/U

2B

2B 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E E/U

2B 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/U

2B 740000 Prior-Period Adjustments Due to Corrections of Errors E E/U

2B 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior Year E E/U

3

4

4 579000 Other Financing Sources E D E/U 3

4 591900 Revenue and Other Financing Sources - Cancellations E E/U

4 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E A D E/U 7

5

5 570000 Expended Appropriations E E/U 2

5 570005 Appropriations - Expended E U

6

6 531000 Interest Revenue - Other E E/T A E/U

6 531100 Interest Revenue - Investments E T A E/U

6 531200 Interest Revenue - Loans Receivable/Uninvested Funds E T A E/U

6 531700 Contra Revenue for Interest Revenue - Loans Receivable E T A E/U

6 531800 Contra Revenue for Interest Revenue - Investments E T A E/U

6 531900 Contra Revenue for Interest Revenue - Other E T A E/U

6 532000 Penalties and Fines Revenue E T A E/U

6 532400 Contra Revenue for Penalties and Fines E T A E/U

6 540000 Funded Benefit Program Revenue E T E/U

6 540900 Contra Revenue for Funded Benefit Program Revenue E T E/U

6 580000 Tax Revenue Collected - Not Otherwise Classified E T A E/U 4

6 580100 Tax Revenue Collected - Individual E T A E/U 4

6 580200 Tax Revenue Collected - Corporate E T A E/U 4

6 580300 Tax Revenue Collected - Unemployment E T A E/U 4

6 580400 Tax Revenue Collected - Excise E T A E/U 4

6 580500 Tax Revenue Collected - Estate and Gift E T A E/U 4

6 580600 Tax Revenue Collected - Customs E T A E/U 4

6 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E T A E/U 4

6 582100 Tax Revenue Accrual Adjustment - Individual E T A E/U 4

6 582200 Tax Revenue Accrual Adjustment - Corporate E T A E/U 4

6 582300 Tax Revenue Accrual Adjustment - Unemployment E T A E/U 4

6 582400 Tax Revenue Accrual Adjustment - Excise E T A E/U 4

6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E T A E/U 4

6 582600 Tax Revenue Accrual Adjustment - Customs E T A E/U 4

6 583000 Contra Revenue for Taxes - Not Otherwise Classified E T A E/U 4

6 583100 Contra Revenue for Taxes - Individual E T A E/U 4

6 583200 Contra Revenue for Taxes - Corporate E T A E/U 4

6 583300 Contra Revenue for Taxes - Unemployment E T A E/U 4

6 583400 Contra Revenue for Taxes - Excise E T A E/U 4

6 583500 Contra Revenue for Taxes - Estate and Gift E T A E/U 4

6 583600 Contra Revenue for Taxes - Customs E T A E/U 4

6 589000 Tax Revenue Refunds - Not Otherwise Classified E T A E/U 4

6 589100 Tax Revenue Refunds - Individual E T A E/U 4

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2018 Reporting

Cumulative Results from Operations:

Beginning Balances

Adjustments: (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balances, as adjusted

This line is calculated. Equals sums of lines 1 through 2B.

Budgetary Financing Sources:

Other Adjustments (+/-)

Appropriations used

Nonexchange revenue
Bulletin No. 2018-04 V SCNP - 2 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2018 Reporting

6 589200 Tax Revenue Refunds - Corporate E T A E/U 4

6 589300 Tax Revenue Refunds - Unemployment E T A E/U 4

6 589400 Tax Revenue Refunds - Excise E T A E/U 4

6 589500 Tax Revenue Refunds - Estate and Gift E T A E/U 4

6 589600 Tax Revenue Refunds - Customs E T A E/U 4

6 590000 Other Revenue E E/T A D E/U

6 590900 Contra Revenue for Other Revenue E E/T A D E/U

7

7 560000 Donated Revenue - Financial Resources E T A E/U

7 560900 Contra Revenue for Donations - Financial Resources E T A E/U

7 564000 Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

8

8 574000 Appropriated Dedicated Collections Transferred In E E/U

8 574500 Appropriated Dedicated Collections Transferred Out E E/U

8 575000 Expenditure Financing Sources - Transfers-In E E/U

8 575500 Nonexpenditure Financing Sources - Transfers-In - Other E E/U

8 576000 Expenditure Financing Sources - Transfers-Out E E/U

8 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E E/U

8 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers E E/U

8 599700 Financing Sources Transferred In From Custodial Statement Collections E A E/U

9

9 579000 Other Financing Sources E D E/U

9 711000 Gains on Disposition of Assets - Other E T D E/U

9 711100 Gains on Disposition of Investments E T D E/U

9 718000 Unrealized Gains E T D E/U

9 719000 Other Gains E T D E/U

9 719090 Gains on International Monetary Fund Assets E T D U

9 721000 Losses on Disposition of Assets - Other E T D E/U

9 721100 Losses on Disposition of Investments E T A D E/U

9 721200 Losses on Disposition of Borrowings E T D E/U

9 728000 Unrealized Losses E T D E/U

9 729000 Other Losses E T D E/U

9 729090 Losses on International Monetary Fund Assets E T D U

9 750000 Distribution of Income - Dividend E T D E/U

10

10 561000 Donated Revenue - Nonfinancial Resources E T E/U

10 561900 Contra Donated Revenue - Nonfinancial Resources E T E/U

10 565000 Forfeiture Revenue - Forfeitures of Property E T A E E/U

10 565900 Contra Forfeiture Revenue - Forfeitures of Property E T A E E/U

11

11 572000 Financing Sources Transferred In Without Reimbursement E E/U

11 573000 Financing Sources Transferred Out Without Reimbursement E E/U

11 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E E/U

11 577500 Nonbudgetary Financing Sources Transferred In E E/U

11 577600 Nonbudgetary Financing Sources Transferred Out E E/U

11 579200 Financing Sources To Be Transferred Out - Contingent Liability E E/U

12

12 578000 Imputed Financing Sources E E/U

13

13 579000 Other Financing Sources E E E/U

13 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E U

13 579100 Adjustment to Financing Sources - Credit Reform E E E/U

13 579500 Seigniorage E E E/U

13 590000 Other Revenue E E/T A E E/U

13 590900 Contra Revenue for Other Revenue E E/T A E E/U

13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E A E E/U

Donations and forfeitures of cash and cash equivalents

Transfers-in/out without reimbursement (+/-)

Other (+/-)

Other Financing Sources (Nonexchange):

Donations and forfeitures of property

Transfers-in/out without reimbursement (+/-)

Imputed financing

Other (+/-)
Bulletin No. 2018-04 V SCNP - 3 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2018 Reporting

13 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E A E E/U

13 711000 Gains on Disposition of Assets - Other E T E E/U

13 711100 Gains on Disposition of Investments E T E E/U

13 718000 Unrealized Gains E T E E/U

13 719000 Other Gains E T E E/U

13 719090 Gains on International Monetary Fund Assets E T E U

13 721000 Losses on Disposition of Assets - Other E T E E/U

13 721100 Losses on Disposition of Investments E T A E E/U

13 721200 Losses on Disposition of Borrowings E T E E/U

13 728000 Unrealized Losses E T E E/U

13 729000 Other Losses E T E E/U

13 729090 Losses on International Monetary Fund Assets E T E U

13 750000 Distribution of Income - Dividend E T E E/U

14

15

16

17

18

18 310000 Unexpended Appropriations - Cumulative B E/U

19

19A

19A 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E E/U

19B

19B 310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E E/U

19B 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/U

20

21

21 310100 Unexpended Appropriations - Appropriations Received E E/U

22

22 310200 Unexpended Appropriations - Transfers-In E E/U 2

22 310300 Unexpended Appropriations - Transfers-Out E E/U 2

23

23 310600 Unexpended Appropriations - Adjustments E E/U 2

24

24 310700 Unexpended Appropriations - Used E E/U

25

26

27

Total Financing Sources

This line is calculated. Equals sum of lines 4 through 13.

Net Cost of Operations (+/-)

See 6 in Footnotes and Additional Information.

Net Change

This line is calculated. Equals sum of lines 14 minus 15.

Cumulative Results of Operations

This line is calculated. Equals sum of lines 3 and 16.

Unexpended Appropriations:

Beginning Balance

Adjustments (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balance, as adjusted

This line is calculated. Equals sum of lines 18 through 19B.

Budgetary Financing Sources:

Appropriations received

Appropriations transferred-in/out (+/-)

This line is calculated. Equals sum of lines 20 and 25.

Net Position

This line is calculated. Equals sum of lines 17 and 26. See 5 in Footnotes and Additional Information.

Other Adjustments (+/-)

Appropriations used

Total Budgetary Financing Sources

This line is calculated. Equals sum of lines 21 through 24.

Total Unexpended Appropriations
Bulletin No. 2018-04 V SCNP - 4 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2018 Reporting

 1 Use USSGL account attribute domains as provided in USSGL Section IV, page 4.

 2 Debit - Decreases/Credit - Increases

 3 Related to adjustments. Debit - Decreases/Credit - Increases

 4 Reported by recipient/non-custodial entity only.

 5 Should equal the ending amount reported as net position on the Balance Sheet.

 6 This amount will agree with the net cost of operations as reported on the Statement of 

Net Cost.

 7 Rescissions that have transferred to a General Fund Receipt Account.

FOOTNOTES AND ADDITIONAL INFORMATION: