USSGL DRAFT Guidance

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nd

USSGL 

Account USSGL Account Title

Exchange/ 

Nonexchange (+/-)

Intragovernmental 

(Fed/NonFed 

attributes F,G,Z)

With the Public 

(Fed/NonFed 

attribute N) Total FY2XXX

Additional 

Info

Net Operating Cost (SNC) (+/-) $ - $ - $ - 

Components of Net Operating Cost Not Part of the Budgetary Outlays

Property, plant, and equipment depreciation E 671000 Depreciation, Amortization, and Depletion (-) - 1

Property, plant, and equipment disposal & reevaluation

E 711000 Gains on Disposition of Assets - Other

X (+) - 

E 721000 Losses on Disposition of Assets - Other X (-) - 

E 719090 Gain on International Monetary Fund Assets X (+) - 

E 729090 Loss on International Monetary Fund Assets X (-) - 

 - 

Unrealized valuation loss/(gain) on investments in GSE's E 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise (+/-) - 

Year-end credit reform subsidy re-estimates E 579100 Adjustment to Financing Sources - Credit Reform (+/-) - 

E 619900 Adjustment to Subsidy Expense (+/-) - 2

E 217000 Subsidy Payable to the Financing Account (+/-) - 3

Other E 650000 Cost of Goods Sold (-) - 

E 660000 Applied Overhead (-) - 

E 661000 Cost Capitalization Offset (-) - 

E 680000 Future Funded Expenses (-) - 4

E 711100 Gains on Disposition of Investments X (+) - 

E 711200 Gains on Disposition of Borrowings X (+) - 

E 718000 Unrealized Gains X (+) - 

E 718100 Unrealized Gain - Exchange Stabilization Fund X (+) - 

E 719000 Other Gains X (+) - 

E 721100 Losses on Disposition of Investments X (-) - 

E 721200 Losses on Disposition of Borrowings X (-) - 

E 728000 Unrealized Losses X (-) - 

E 728100 Unrealized Losses - Exchange Stabilization Fund X (-) - 

E 729000 Other Losses X (-) - 

E 730000 Extraordinary Items X (+/-) - 

Increase/(decrease) in assets: 13

Accounts receivable E-B 131000 Accounts Receivable (+/-) - 5

E-B 131900 Allowance for Loss on Accounts Receivable (+/-) - 

E-B 132000 Funded Employment Benefit Contributions Receivable (+/-) - 6

E-B 132100 Unfunded FECA Benefit Contributions Receivable (+/-) - 6

E-B 133500 Expenditure Transfers Receivable (+/-) - 

E-B 134000 Interest Receivable - Not Otherwise Classified (+/-) - 

E-B 134200 Interest Receivable - Investments (+/-) - 7

E-B 134300 Interest Receivable - Taxes (+/-) - 

E-B 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified (+/-) - 

E-B 136000 Penalties and Fines Receivable - Not Otherwise Classified (+/-) - 

E-B 136500 Allowance for Loss on Penalties and Fines Receivable - Loans (+/-) - 

E-B 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified (+/-) - 

E-B 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes (+/-) - 

E-B 137000 Administrative Fees Receivable - Not Otherwise Classified (+/-) - 

E-B 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified (+/-) - 

E-B 138100 Interest Receivable - Loans - Troubled Assets Relief Program (+/-) - 

E-B 138400 Interest Receivable - Foreign Currency Denominated Assets (+/-) - 

E-B 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program (+/-) - 

E-B 192500 Capital Transfers Receivable (+/-) - 

Reconciliation of Net Operating Cost and Net Budgetary Outlays Crosswalk Guidance DRAFT

Reconciliation of Net Operating Cost and Net 

Budgetary Outlays
USSGL DRAFT Guidance

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USSGL 

Account USSGL Account Title

Exchange/ 

Nonexchange (+/-)

Intragovernmental 

(Fed/NonFed 

attributes F,G,Z)

With the Public 

(Fed/NonFed 

attribute N) Total FY2XXX

Additional 

Info

Reconciliation of Net Operating Cost and Net Budgetary Outlays Crosswalk Guidance DRAFT

Reconciliation of Net Operating Cost and Net 

Budgetary Outlays

Loans receivable E-B 134100 Interest Receivable - Loans (+/-) - 

E-B 134500 Allowance for Loss on Interest Receivable - Loans (+/-) - 

E-B 135000 Loans Receivable (+/-) - 

E-B 135900 Allowance for Loss on Loans Receivable (+/-) - 

E-B 136100 Penalties and Fines Receivable - Loans (+/-) - 

E-B 137100 Administrative Fees Receivable - Loans (+/-) - 

E-B 137500 Allowance for Loss on Administrative Fees Receivable - Loans (+/-) - 

E-B 138000 Loans Receivable - Troubled Assets Relief Program (+/-) - 

E-B 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program (+/-) - 

E-B 139900 Allowance for Subsidy (+/-) - 

Other assets E-B 111000 Undeposited Collections (+/-) - 

E-B 113000 Funds Held Outside of Treasury - Budgetary (+/-) - 

E-B 119000 Other Cash (+/-) - 

E-B 141000 Advances and Prepayments (+/-) - 

E-B 199000 Other Assets (+/-) - 

Investments E-B 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service (+/-) - 14/15

E-B 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service (+/-) - 14/15

E-B 161300

Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service (+/-) - 

E-B 161800 Market Adjustment - Investments (+/-) - 

E-B 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities (+/-) - 

E-B 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities (+/-) - 

E-B 162300

Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities (+/-) - 

E-B 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service (+/-) - 

E-B 163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service (+/-) - 

E-B 169000 Other Investments (+/-) - 

(Increase)/decrease in liabilities not affecting Budget 

Outlays: 13

Accounts payable E-B 211000 Accounts Payable (+/-) - 

E-B 212000 Disbursements in Transit (+/-) - 

E-B 214000 Accrued Interest Payable - Not Otherwise Classified (+/-) - 

E-B 214100 Accrued Interest Payable - Loans (+/-) - 

E-B 216000 Entitlement Benefits Due and Payable (+/-) - 6

E-B 231000 Liability for Advances and Prepayments (+/-) - 

Salaries and benefits E-B 221000 Accrued Funded Payroll and Leave (+/-) - 

E-B 221100 Withholdings Payable (+/-) - 

E-B 221300 Employer Contributions and Payroll Taxes Payable (+/-) - 

E-B 221500 Other Post Employment Benefits Due and Payable (+/-) - 

Insurance and guarantee program liabilities E-B 218000 Loan Guarantee Liability (+/-) - 

Environmental and disposal liabilities E-B 299500 Estimated Cleanup Cost Liability (+/-) - 8
USSGL DRAFT Guidance

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USSGL 

Account USSGL Account Title

Exchange/ 

Nonexchange (+/-)

Intragovernmental 

(Fed/NonFed 

attributes F,G,Z)

With the Public 

(Fed/NonFed 

attribute N) Total FY2XXX

Additional 

Info

Reconciliation of Net Operating Cost and Net Budgetary Outlays Crosswalk Guidance DRAFT

Reconciliation of Net Operating Cost and Net 

Budgetary Outlays

Other liabilities (Unfunded leave, unfunded FECA, 

actuarial FECA)

E-B 215500 Expenditure Transfers Payable

(+/-) - 

B 217000 Subsidy Payable to the Financing Account (+/-) - 

E-B 219000 Other Liabilities With Related Budgetary Obligations (+/-) - 

E-B 219100 Employee Health Care Liability Incurred but Not Reported (+/-) - 6

E-B 220000 Liability for Unpaid Insurance Claims (+/-)

E-B 220500 Liability for Unearned Insurance Premiums (+/-)

E-B 221700 Benefit Premiums Payable to Carriers (+/-) - 6

E-B 221800 Life Insurance Benefits Due and Payable to Beneficiaries (+/-) - 6

E-B 222000 Unfunded Leave (+/-) - 

E-B 222500 Unfunded FECA Liability (+/-) - 

E-B 229000 Other Unfunded Employment Related Liability (+/-) - 

E-B 232000 Other Deferred Revenue (+/-) - 18

E-B 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections (+/-) - 

E-B 241000 Liability for Clearing Accounts (+/-) - 

E-B 251000 Principal Payable to the Bureau of the Fiscal Service (+/-) - 

E-B 251100 Capitalized Loan Interest Payable - Non-Credit Reform (+/-) - 

E-B 252000 Principal Payable to the Federal Financing Bank (+/-) - 

E-B 259000 Other Debt (+/-) - 

E-B 261000 Actuarial Pension Liability (+/-) - 

E-B 262000 Actuarial Health Insurance Liability (+/-) - 

E-B 263000 Actuarial Life Insurance Liability (+/-) - 

E-B 265000 Actuarial FECA Liability (+/-) - 

E-B 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs (+/-) - 

E-B 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs (+/-) - 

E-B 269000 Other Actuarial Liabilities (+/-) - 

E-B 292000 Contingent Liabilities (+/-) - 

E-B 294000 Capital Lease Liability (+/-) - 

E-B 297000 Liability for Capital Transfers (+/-) - 

E-B 298000 Custodial Liability (+/-) - 

E-B 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity (+/-) - 

E-B 299000 Other Liabilities Without Related Budgetary Obligations (+/-) - 

Other financing sources

Federal employee retirement benefit costs 

 paid by OPM and imputed to agency E 578000 Imputed Financing Sources (-) - 

Transfers out ( in) without reimbursement E 572000 Financing Sources Transferred In Without Reimbursement (-) - 14

E 573000 Financing Sources Transferred Out Without Reimbursement (+) - 

E 575000 Expenditure Financing Sources - Transfers-In (-) - 

E 575500 Nonexpenditure Financing Sources - Transfers-In - Other (-) 6

E 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers (-) - 

E 576000 Expenditure Financing Sources - Transfers-Out (+) - 

E 576500 Nonexpenditure Financing Sources - Transfers-Out - Other (+) - 

E 577500 Nonbudgetary Financing Sources Transferred In (-) - 

E 577600 Nonbudgetary Financing Sources Transferred Out (+) - 

Other imputed finance E 579000 Other Financing Sources (-) - 

E 750000 Distribution of Income - Dividend (-) - 

Total Components of Net Operating Cost Not Part of the Budget Outlays - - - 

Components of the Budget Outlays That Are Not Part of Net Operating Cost 

Effect of prior year agencies credit reform subsidy reestimate 9

Acquisition of capital assets E 880200 Purchases of Property, Plant, and Equipment (+) - 

Acquisition of inventory E 880300 Purchases of Inventory and Related Property (+) - 

Acquisition of other assets E 880400 Purchases of Assets - Other (+) - 

Debt and equity securities 
USSGL DRAFT Guidance

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USSGL 

Account USSGL Account Title

Exchange/ 

Nonexchange (+/-)

Intragovernmental 

(Fed/NonFed 

attributes F,G,Z)

With the Public 

(Fed/NonFed 

attribute N) Total FY2XXX

Additional 

Info

Reconciliation of Net Operating Cost and Net Budgetary Outlays Crosswalk Guidance DRAFT

Reconciliation of Net Operating Cost and Net 

Budgetary Outlays

Other E 490800 Authority Outlayed Not Yet Disbursed (-) - 

E 414100 Current-Year Borrowing Authority Realized (+) - 6

E 414500 Borrowing Authority Converted to Cash (+) - 10

E 414600 Actual Repayments of Debt, Current-Year Authority (-) - 11

E 414700 Actual Repayments of Debt, Prior-Year Balances (-) - 11

E 414800 Resources Realized From Borrowing Authority (+) - 6

E 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid (-) - 19

E 531000 Interest Revenue - Other T (-) - 

E 531100 Interest Revenue - Investments T (-) - 

E 532000 Penalties and Fines Revenue T (-) - 

E 590000 Other Revenue T (-) - 

E 599000 Collections for Others - Statement of Custodial Activity T (-) - 

E 599100 Accrued Collections for Others - Statement of Custodial Activity T (+) - 

E 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position T (-) - 

E 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position T (+) - 

Total Components of the Budgetary Outlays That Are Not Part of Net Operating Cost - - - 

Other Temporary Timing Differences

E 740000 Prior-Period Adjustments Due to Corrections of Errors (+/-) - 

E 740100 Prior-Period Adjustments Due to Changes in Accounting Principles (+/-) - 

E 740500

Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior Year (+/-) - 

Total Other Temporary Timing Differences - - - 

Net Outlays (Calculated Total) $ - $ - $ - 12

Related Amounts on the Statement of Budgetary Resources

Outlays, net (SBR 4190)

Distributed offsetting receipts (SBR 4200) 9

Agency Outlays, Net (SBR 4210) $ - 

1 Expense (loss) items should be subtracted, while all revenue (gain) items should be added

2 To net 680000 portion

3 217000 Beginning below taken into account for Credit Reform

4 Only for credit reform transactions that are not reflected in liability accounts; all other funds must omit this line

5 Pick up Bad Debt Expense if not using the direct write off method

6 Included for DOL and/or OPM ONLY

7 Excluded for DOL reporting

8 Subtract 680000 activity from "Other" in "Components of Net Operating Cost Not Part of the Budgetary Outlays", and include on this line item instead

9 No USSGL Mapping at this time

10 Borrowing Authority cash draw not part of offsetting collections, used to offset liability account 25XXXX

11 Repayments of Debt affecting Anticipated Transfers, used to offset liability account 25XXXX

12 Calculated total from SNC and reconciling items.

13 Exclude increase/decrease activity in changes to assets and liabilities for Deposit Funds

14 Include only account activity that affects Agency Outlays, Net (SBR 4210) and does not impact SNC

15 Agencies may need additional information available thru their system sub accounts or external system data elements to further breakdown account activity. For example, Credit Reform, Investments, and Future Funded Expenses.

16 Cells highlighted gray should have no input data entered according to the USSGL attributes. Only unshaded boxes should contain input data.

17 Values used in reconciliation should be net of any intraagency transactions.

18 Exclude credit reform activity.

19 Do not include account activity on this line item if it is already included within the "Increase/Decrease" to Assets/Liabilities.

20 This crosswalk serves a guide and is NOT all inclusive. While it presents the most common scenarios, agencies should use their discretionary and professional judgement for agency specific 

cases when preparing the reconciliation. Any issues should be reported the USSGL Team. This crosswalk applies only to funds that have Net Cost of Operations, Net Outlays or both.

ADDITIONAL INFO