Bulletin No. 2018-04

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: Change to Bulletin No. 2017-06, U.S. Standard General Ledger (USSGL) - A Treasury

Financial Manual (TFM) Supplement

1. Purpose-This TFM Bulletin notifies agencies that Part 2 of the USSGL Supplement has been revised

for Fiscal Year (FY) 2018.

2. Summary of Changes-The Summary of Changes identifies specific revisions made to the USSGL. The

summary header "Consolidated" refers to all changes to date for FY 2017 and FY 2018.

3. Changes by Part/Section/File

Part 2-FY 2018 Reporting changes to files in Sections III, IV, V, VI, and VII:

Section III: Account Transactions

Transactions

T-Accounts

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting

USSGL Account Attribute Definition Report

USSGL Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2018 GTAS Reporting

OMB Form and Content:

Statement of Changes in Net Position

Statement of Budgetary Resources 

SF 133: Report on Budget Execution and Budgetary Resources & Schedule P

Budget Program and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2018 Reporting

Reclassified Statement of Operations and Changes in Net Position

Page 1 of 2
Section VII: GTAS Validations and Edits for FY 2018 Reporting

Validation Summary

Validation Detail

Edit Summary

Edit Detail

Closing Edits

4. Effective Date

This Bulletin is effective immediately.

5. Inquiries

Direct questions concerning this Bulletin to your agency's USSGL Board representative or:

Jaime M. Saling

Director, Financial Reports and Analysis Division

Fiscal Accounting

Bureau of the Fiscal Service

PO Box 1328

Parkersburg, WV 26106-1328

Telephone: 304-480-6485

Fax: 304-480-5176

Date: March 21, 2018

Page 2 of 2
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 1

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2018-04

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 2

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V None SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 3

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2018-04

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 4

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II None DEF

III USSGL Account Transactions:

III D514 Deleted "in-process type" from the comment. Added G120, G122 and G124 to the 

also post. Added USSGL accounts 173000, 174000, 175000, 181000, 182000 and 

183000 to the proprietary entry.

Bulletin No. 2018-04 2018-06 TC 18

III G120 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

III G122 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

III G124 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised Disaster Emergency Fund Code attribute domain value "C" title to 

"Emergency PL 115-123". Added new Disaster Emergency Fund Code attribute 

domain values "F", "G", and "H" to be available for future use. 

Bulletin No. 2018-04 2018-06 ADR 29

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

Added new Disaster Emergency Fund Code attribute domain values "F", "G", and 

"H" for all budgetary USSGL accounts except 411990, 411991, 411992, 411993, 

411994, 417590, 417690, 420190, 429590, 435190, 439190, and 462091

Bulletin No. 2018-04 2018-06 ATT TBL 29

USSGL

IV 131900 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 131900 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 132500 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 132500 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 137300 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 137300 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 599300 Revised Budgetary Impact Indicator from "E" to "D/E" Bulletin No. 2018-04 2018-02 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 5

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 4 Added USSGL account 599300 Bulletin No. 2018-04 2018-02 SCNP 2

V Footnote

V 7 Added Bulletin No. 2018-04 2018-02 SCNP 2

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1043 Added USSGL account 439401 Bulletin No. 2018-04 2018-06 SBR 2

V 1290 Removed USSGL account 439401 Bulletin No. 2018-04 2018-06 SBR 2

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 6

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1035 Added Financing Account Indicator attribute domain value "N" to USSGL account 

439801

Bulletin No. 2018-04 2018-06 SF 133/Schedule P 2

V 1430 Modified Financing Account Indicator domain value from "D" to "D/G" with Fund 

Type Code attribute domain values "EP/ER" to USSGL account 404700.

Bulletin No. 2018-04 2018-06 SF 133/Schedule P 2

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.13 Added USSGL account 599300 Bulletin No. 2018-04 2018-02 RSOCNP 2

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 5 Deleted Bulletin No. 2018-04 2018-05 VAL 31

VII 6 Deleted Bulletin No. 2018-04 2018-05 VAL 31

VII 29 Deleted restriction on Apportionment Catetgory Codes "A" and "B" with no PRC; 

Revised description and error message

Bulletin No. 2018-04 2018-06 VAL 31

VII 29E Revised description and error message Bulletin No. 2018-04 2018-06 VAL 31

VII 34 Added Beginning Period of Availability of 2018 Bulletin No. 2018-04 2018-06 VAL 6
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 7

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 44E Added pass exception for TAS 075 20172022 0511 with USSGL account 438400 Bulletin No. 2018-04 2018-03 VAL 7

VII 65E Added pass exception for Fund Family 075 1545 Bulletin No. 2018-04 2018-03 VAL 7

VII 86 Added to restrict the use of Apportionment Category Code "E" Bulletin No. 2018-04 2018-05 VAL 31

VII 87 Added to replace validations 5 and 6 Bulletin No. 2018-04 2018-05 VAL 31

VII 90 Added Disaster Emergency Fund Codes "F", "G", and "H" to be available for future 

use

Bulletin No. 2018-04 2018-06 VAL 29

VII 90E Added pass exceptions for Disaster Emergency Fund Codes "A" and "C" Bulletin No. 2018-04 2018-06 VAL 1

VII 91 Added to restrict the USSGL accounts reported by TAS with Main Account 3601 Bulletin No. 2018-04 2018-06 VAL 30

VII 91E Added fail exception for USSGL account 101000 when balance is not zero. Bulletin No. 2018-04 2018-06 VAL 30

VII Edits

Edit Number

VII 21 Added Authority Type Code "D" for USSGL account 417000 in Closing Group 

420100

Bulletin No. 2018-04 2018-03 EDIT 1

VII 49 Updated to exclude USSGL accounts with a PYA of "B" Bulletin No. 2018-04 2018-06 EDIT 2

VII 67 Added BETCs "COLAVDEC", "COLAVINC", "WJVFFAR", and "WJVTTAR" Bulletin No. 2018-04 2018-06 EDIT 1

VII 68 Added line to include USSGL account 435500 on the left side Bulletin No. 2018-04 2018-06 EDIT 1

VII 96 Added lines to offset USSGL accounts 438300, 438800, 439000, and 439300 with 

PYA "X" on the right side; Revised edit name, description, and left/right side labels

Bulletin No. 2018-04 2018-06 EDIT 1

VII 97 Added lines to offset USSGL accounts 438300, 438800, 439000, and 439300 with 

PYA "X" on the right side; Revised edit name, description, and left/right side labels

Bulletin No. 2018-04 2018-06 EDIT 1

Bulletin No. 2017-16

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 8

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 153200 Revised GTAS Fund Type Attribute Domain Values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to "DF"

Bulletin No. 2017-16 2017-12 ATT TBL 23

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 19 Added USSGL account 240000 Bulletin No. 2017-16 2017-12 BS 2

V 27 Revised USSGL account 240000 Federal Non-Federal attribute domain values from 

"N/Z" to "N"

Bulletin No. 2017-16 2017-12 BS 2

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 9

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Line

V None SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 1723 Added USSGL 438300 Bulletin No. 2017-16 2017-12 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 2.1 Revised USSGL account 153200 GTAS Fund Type attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to "DF"

Bulletin No. 2017-16 2017-12 ATT TBL 23

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 10

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validations and Edits 

VII Validations

Validation Number

VII 46 Deleted fund families that no longer exist Bulletin No. 2017-16 2017-11 VAL 14

VII 46E Deleted exceptions for canceled TAS Bulletin No. 2017-16 2017-11 VAL 14

VII 51E Added pass exception for TAS 075X3966 Bulletin No. 2017-16 2017-12 VAL 7

VII 70E Added pass exception for TAS 020 20172018 5445 Bulletin No. 2017-16 2017-12 VAL 7

VII 89 Added to restrict the use of USSGL account 153200 Bulletin No. 2017-16 2017-12 VAL 25

VII 89E Added pass exceptions for TAS 015X6874, 020X6511.006, and 070X6511.004 Bulletin No. 2017-16 2017-12 VAL 25

VII Edits

Edit Number

VII 1 Added USSGL account 153200 and revised edit description Bulletin No. 2017-16 2017-12 EDIT 25

VII 4 Added USSGL account 439700 with Authority Type Code "B" Bulletin No. 2017-16 2017-11 EDIT 24

VII 50 Revised edit description Bulletin No. 2017-16 2017-10 EDIT 2

Bulletin No. 2017-16

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I 320110 Added Bulletin No. 2017-16 2018-06 COA 12

I 415900 Revised Bulletin No. 2017-16 2018-06 COA 1

I 415901 Added Bulletin No. 2017-16 2018-06 COA 1

I 439400 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439401 Added Bulletin No. 2017-16 2018-06 COA 1

I 439700 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439701 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439800 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439801 Added Bulletin No. 2017-16 2018-06 COA 1

II USSGL Accounts and Definitions:

II 320110 Added Bulletin No. 2017-16 2018-06 DEF 12

II 415900 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 415901 Added Bulletin No. 2017-16 2018-06 DEF 1

II 439400 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439401 Added Bulletin No. 2017-16 2018-06 DEF 1

II 439700 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439701 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439800 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439801 Added Bulletin No. 2017-16 2018-06 DEF 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 11

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

1

III USSGL Account Transactions:

III A124 Revised Bulletin No. 2017-16 2018-06 TC 1

III A214 Added Bulletin No. 2017-16 2018-06 TC 1

III A215 Added Bulletin No. 2017-16 2018-06 TC 1

III A216 Added Bulletin No. 2017-16 2018-06 TC 1

III D114 Revised Bulletin No. 2017-16 2018-06 TC 27

III D120 Revised Bulletin No. 2017-16 2018-06 TC 27

III F302 Revised Bulletin No. 2017-16 2018-06 TC 1

III F394 Added Bulletin No. 2017-16 2018-06 TC 1

III F395 Added Bulletin No. 2017-16 2018-06 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Program Indicator Revised the Program Indicator Code to be the Disaster Emergency Fund Code. 

Revised the description and the domain values.

Bulletin No. 2017-16 2018-06 ADR 28

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Program Indicator Deleted all Program Indicator Code attribute domain values from the following 

USSGL Accounts: 520000, 531000, 531100, 531200, 531300, 531700, 531800, 

531900, 590000, 590900, 640000, 680000, 685000, 690000, 711000, 711100, 

711200, 718000, 719000, 721000, 721100, 721200, 728000, 729000, 729200, 

730000, 750000, and 760000. Added new Disaster Emergency Fund Code attribute 

domain values for all budgetary USSGL accounts except 411990, 411991, 411992, 

411993, 411994, 417590, 417690, 420190, 429590, 435190, 439190, 462090, and 

462091 as approved by OMB.

Bulletin No. 2017-16 2018-06 ATT TBL 28

USSGL

IV 131900 Revised Federal Non-Federal attribute domain values from "F/N" to "N" Bulletin No. 2017-16 2018-06 ATT TBL 4

IV 153200 Revised GTAS Fund Type attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to "DF"

Bulletin No. 2017-16 2018-01 ATT TBL 23

IV 320110 Added Bulletin No. 2017-16 2018-06 ATT TBL 12

IV 415900 Revised Apportionment Category attribute domain values from "E" to blank. Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 415901 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 439401 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 439701 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 439801 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 12

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None BS

V Line

V 3 Deleted USSGL account 131900 Bulletin No. 2017-16 2018-06 BS 4

V 19 Added USSGL account 240000 Bulletin No. 2017-16 2018-01 BS 2

V 27 Revised USSGL account 240000 Federal Non-Federal attribute domain values from 

"N/Z" to "N"

Bulletin No. 2017-16 2018-01 BS 2

V Footnote

V None BS

Statement of Net Cost:

V Column

V Program Indicator Deleted Bulletin No. 2017-16 2018-06 SNC 28

V Line

V 1 Added Footnote "4" in the Additional Info column and Deleted Program Indicator 

attribute domain value "P" for USSGL accounts 640000, 680000, 685000, 690000, 

721000, 721100, 721200, 728000, 729000, 729200, 730000, 750000, 760000

Bulletin No. 2017-16 2018-06 SNC 28

V 2 Added Footnote "4" in the Additional Info column and Deleted Program Indicator 

attribute domain value "P" for USSGL accounts 520000, 531000, 531100, 531200, 

531300, 531700, 531800, 531900, 590000, 590900, 711000, 711100, 711200, 

718000, 719000

Bulletin No. 2017-16 2018-06 SNC 28

V 6 Added Footnote "5" in the Additional Info column and Deleted Program Indicator 

attribute domain value "Q" for USSGL accounts 640000, 680000, 685000, 690000, 

721000, 721100, 721200, 728000, 729000, 729200, 730000, 750000, 760000

Bulletin No. 2017-16 2018-06 SNC 28

V 7 Added Footnote "5" in the Additional Info column and Deleted Program Indicator 

attribute domain value "Q" for USSGL accounts 520000, 531000, 531100, 531200, 

531300, 531700, 531800, 531900, 590000, 590900, 711000, 711100, 711200, 

718000, 719000

Bulletin No. 2017-16 2018-06 SNC 28

V Footnote

V 4 Added footnote Bulletin No. 2017-16 2018-06 SNC 28

V 5 Added footnote Bulletin No. 2017-16 2018-06 SNC 28

Statement of Changes in Net Position:

V Line

V None SCNP
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 13

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1020 Added USSGL accounts 439401, 439701, 439801 Bulletin No. 2017-16 2018-06 SBR 1

V 1290 Added USSGL account 415901, 439401 Bulletin No. 2017-16 2018-06 SBR 1

V 1490 Added USSGL account 415901 Bulletin No. 2017-16 2018-06 SBR 1

V 1890 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SBR 1

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V Apportionment Category Deleted from USSGL account 415900 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V Line

V 1020 Added USSGL accounts 415901, 439401 and 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 1023 Added USSGL account 415901 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 1035 Added USSGL accounts 439401, 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 1723 Added USSGL 438300 Bulletin No. 2017-16 2018-01 SF 133/Schedule P 1

V 1080 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V

3001 Revised Debit Credit Code attribute domain value from "D" to "D/C" for USSGL 

accounts 487100 and 497100

Bulletin No. 2017-16 2018-01 SF 133/Schedule P 1

V

3050 Revised Debit Credit Code attribute domain value from "D" to "D/C" for accounts 

487100 and 497100

Bulletin No. 2017-16 2018-01 SF 133/Schedule P 1

V 5091 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 5092 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 5094 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 5095 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 14

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 2.1 Revised USSGL account 153200 GTAS Fund Type attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to "DF"

Bulletin No. 2017-16 2018-01 RBS 23

V 3.3 Deleted USSGL account 131900 Bulletin No. 2017-16 2018-06 RBS 4

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 17E Added fail exception for USSGL account 439801 Bulletin No. 2017-16 2018-06 VAL 9

VII 44 Added USSGL accounts 439401, 439701, and 439801 Bulletin No. 2017-16 2018-06 VAL 9

VII 44E Added pass exceptions for multiple TAS Bulletin No. 2017-16 2018-06 VAL 7

VII 46 Deleted Fund Families that no longer exist Bulletin No. 2017-16 2018-01 VAL 14

VII 46E Deleted exceptions for canceled TAS Bulletin No. 2017-16 2018-01 VAL 14

VII 51E Added pass exception for TAS Bulletin No. 2017-16 2018-01 VAL 7

VII 70E Added pass exception for TAS Bulletin No. 2017-16 2018-01 VAL 7

VII 81 Added USSGL account 415901 Bulletin No. 2017-16 2018-06 VAL 9

VII 89 Added to restrict the use of USSGL account 153200 Bulletin No. 2017-16 2018-01 VAL 25
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 15

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 89E Added pass exceptions for TAS 015X6874, 020X6511.006, and 070X6511.004 Bulletin No. 2017-16 2018-01 VAL 25

VII 90 Added to restrict the use of Disaster Emergency Fund Codes "A", "B", "C", "D", and 

"E"

Bulletin No. 2017-16 2018-06 VAL 28

VII 90E Added pass exceptions Bulletin No. 2017-16 2018-06 VAL 28

VII Edits

Edit Number

VII 1 Added USSGL account 153200 and revised edit description Bulletin No. 2017-16 2018-01 EDIT 25

VII 4 Added USSGL account 439700 with Authority Type Code "B" Bulletin No. 2017-16 2018-01 EDIT 24

VII 4 Deleted USSGL account 439500 Bulletin No. 2017-16 2018-01 EDIT 2

VII 4 Added USSGL accounts 439401 and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 19 Added USSGL accounts 439401, 439701 and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 21 Added USSGL accounts 415901, 439401, and 439801 to closing groups 420100, 

439400, and 439800 respectively

Bulletin No. 2017-16 2018-06 EDIT 9

VII 23 Added USSGL account 320110 Bulletin No. 2017-16 2018-06 EDIT 9

VII 24 Added USSGL accounts 415901, 439401, and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 45 Added USSGL account 320110 to closing group 320000 Bulletin No. 2017-16 2018-06 EDIT 9

VII 46 Added USSGL accounts 415901, 439401, and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 47 Added USSGL accounts 415901, 439401, and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 49 Deleted BETCs "APINDYEC" and "APINDYED" Bulletin No. 2017-16 2018-03 EDIT 2

VII 50 Revised edit description Bulletin No. 2017-16 2018-01 EDIT 2

VII 50 Deleted BETCs "APINDYEC" and "APINDYED" and revised edit description Bulletin No. 2017-16 2018-03 EDIT 2

VII 53 Set to be non-fatal starting in FY18 Period 08 Bulletin No. 2017-16 2018-06 EDIT 1

VII 54 Set to be non-fatal starting in FY18 Period 08 Bulletin No. 2017-16 2018-06 EDIT 1

VII 67 Added by renumbering Edit 900; set to go fatal in FY18 Period 09 Bulletin No. 2017-16 2018-06 EDIT 1

VII 68 Added by renumbering Edit 910; set to go fatal in FY18 Period 09 Bulletin No. 2017-16 2018-06 EDIT 1

VII 69 Added to ensure the balances on accounts using Disaster Emergency Fund Code "A" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 70 Added to ensure the balances on accounts using Disaster Emergency Fund Code "B" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 71 Added to ensure the balances on accounts using Disaster Emergency Fund Code "C" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 72 Added to ensure the balances on accounts using Disaster Emergency Fund Code "D" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 73 Added to ensure the balances on accounts using Disaster Emergency Fund Code "E" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 74 Added to ensure the balance on SF133 line 1050 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 75 Added to ensure the balance on SF133 line 1160 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 76 Added to ensure the balance on SF133 line 1180 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 77 Added to ensure the balance on SF133 line 1340 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 78 Added to ensure the balance on SF133 line 1540 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 79 Added to ensure the balance on SF133 line 1750 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 16

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 80 Added to ensure the balance on SF133 line 1260 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 81 Added to ensure the balance on SF133 line 1280 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 82 Added to ensure the balance on SF133 line 1440 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 83 Added to ensure the balance on SF133 line 1640 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 84 Added to ensure the balance on SF133 line 1850 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 85 Added to ensure the balance on SF133 line 4030 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 86 Added to ensure the balance on SF133 line 4033 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 87 Added to ensure the balance on SF133 line 4034 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 88 Added to ensure the balance on SF133 line 4120 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 89 Added to ensure the balance on SF133 line 4123 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 90 Added to ensure the balance on SF133 line 4124 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 91 Added to ensure the balance on SF133 line 4010 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 92 Added to ensure the balance on SF133 line 4011 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 93 Added to ensure the balance on SF133 line 4100 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 94 Added to ensure the balance on SF133 line 4101 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 95 Added to ensure the balance on SF133 line 4110 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 96 Added to ensure the balance on SF133 line 4010 is less than or equal to the balance 

on SF133 line 4000

Bulletin No. 2017-16 2018-06 EDIT 1

VII 97 Added to ensure the balance on SF133 line 4100 is less than or equal to the balance 

on SF133 line 4090

Bulletin No. 2017-16 2018-06 EDIT 1

VII 900 Renumbered as Edit 67 Bulletin No. 2017-16 2018-06 EDIT 1

VII 910 Renumbered as Edit 68 Bulletin No. 2017-16 2018-06 EDIT 1

VII 950 Added to verify custodial activity in USSGL account 298000 Bulletin No. 2017-16 2018-03 EDIT 26

VII 951 Added to verify custodial activity in USSGL account 298500 Bulletin No. 2017-16 2018-03 EDIT 26

Bulletin No. 2017-07

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III A145 Added Bulletin No. 2017-07 2017-10 TC 1

III B110 Revised Bulletin No. 2017-07 2017-10 TC 21

III D405 Added Bulletin No. 2017-07 2017-10 TC 21

III F317 Added Bulletin No. 2017-07 2017-10 TC 1

III G110 Revised Bulletin No. 2017-07 2017-10 TC 22
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 17

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 579000 Deleted Trading Partner Attribute Domain Value "###" and Trading Partner Main 

Attribute Domain Value "####"

Bulletin No. 2017-07 2017-10 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 18

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SBR

Line

V None SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 0910 Added Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V 0911 Added Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V 4010 Added header "Outlays, gross" Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V 4100 Added header "Outlays, gross" Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 19

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 339 X 1402 Bulletin No. 2017-07 2017-09 VAL 7

VII 39E Added pass exception for TAS 339 X 1402 Bulletin No. 2017-07 2017-09 VAL 7

VII Edits

Edit Number

VII 4 (old) Deleted Bulletin No. 2017-07 2017-10 EDIT 2

VII 4 (new) Replaced by Edit 994; Set to be fatal for periods 11 and 12 Bulletin No. 2017-07 2017-10 EDIT 2

VII 49 Added USSGL account 411990, 411991, 411992, 419993, and 419994 Bulletin No. 2017-07 2017-09 EDIT 11

VII 49 Removed BETC "RS"; Set to be fatal for periods 10, 11, and 12 Bulletin No. 2017-07 2017-10 EDIT 2

VII 50 Removed USSGL account 310600 and BETCs "RS", "SW", "SWYE", and 

"SWYERV"; Set to be fatal for periods 10, 11, 12

Bulletin No. 2017-07 2017-10 EDIT 2

VII 994 (old) Added USSGL 135990 Ending to the left side and USSGL 439500 Ending to the 

right side. Removed USSGL 413600 Beginning from the right side.

Bulletin No. 2017-07 2017-09 EDIT 2

VII 994 (old) Modified edit set-up so it applies to Account Type Code "EXPND" only Bulletin No. 2017-07 2017-10 EDIT 2

VII 994 (old) Renumbered as Edit 4; Modified title, description, and labels. Bulletin No. 2017-07 2017-10 EDIT 2

Bulletin No. 2017-07

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III A145 Added Bulletin No. 2017-07 2018-01 TC 1

III B110 Revised Bulletin No. 2017-07 2018-01 TC 21

III D405 Added Bulletin No. 2017-07 2018-01 TC 21

III F317 Added Bulletin No. 2017-07 2018-01 TC 1

III G110 Revised Bulletin No. 2017-07 2018-01 TC 22
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 20

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 579000 Deleted Trading Partner Attribute Domain Value "###" and Trading Partner Main 

Attribute Domain Value "####"

Bulletin No. 2017-07 2018-01 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 21

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V

0900 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

numbers 488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 0910 Added Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 0911 Added Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1021 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1029 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 435100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1033 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1081 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1089 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 435100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1093 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1100 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1103 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1104 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1135 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1170 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1200 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1236 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1270 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 22

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1300 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 404200 and 414100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1300 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 414300

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1400 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 404200 and 414100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1400 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 414300

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1422 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

numbers 414600 and 415900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1500 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 403200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1600 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 403200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1700

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, and 427700

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1726 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1800

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, and 427700

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1825 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1955 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

435100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2001 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2002 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2003 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2101 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2102 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2103 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2170 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2180 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2501 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 23

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

2502 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3001 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 487100 and 497100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3010 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3011 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3020 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 3040 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 3041 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3050 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 487100 and 497100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4010 Added header "Outlays, gross" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4011 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4030 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 427100, 427700, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4033 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 426100, 426200, 426500, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4052

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, 427700, 

487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4053 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4054 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4100 Added header "Outlays, gross" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4101 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4110 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4120 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 427100, 427700, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4123 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 426100, 426200, 426500, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4142

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, 427700, 

487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4143 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4144 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V Footnote
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 24

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Deleted exception for TAS 075 20162016 0344 Bulletin No. 2017-07 2018-01 VAL 2

VII Edits

Edit Number

VII 4 (old) Deleted Bulletin No. 2017-07 2018-01 EDIT 2

VII 4 (new) Replaced by Edit 994; Set to be fatal for periods 10, 11 and 12 Bulletin No. 2017-07 2018-01 EDIT 2

VII 49 Added USSGL account 411990, 411991, 411992, 419993, and 419994 Bulletin No. 2017-07 2018-01 EDIT 11

VII 49 Removed BETC "RS"; Set to be fatal for all of FY 18 Bulletin No. 2017-07 2018-01 EDIT 2

VII 50 Removed USSGL account 310600 and BETCs "RS", "SW", "SWYE", and 

"SWYERV"; Set to be fatal for all of FY 18

Bulletin No. 2017-07 2018-01 EDIT 2

VII 994(old) Added USSGL 135990 Ending to the left side and USSGL 439500 Ending to the 

right side. Removed USSGL 413600 Beginning from the right side.

Bulletin No. 2017-07 2018-01 EDIT 2
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 25

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 994(old) Modified edit set-up so it applies to Account Type Code "EXPND" only Bulletin No. 2017-07 2018-01 EDIT 2

VII 994(old) Renumbered as Edit 4; Modified title, description, and labels. Bulletin No. 2017-07 2018-01 EDIT 2

Bulletin No. 2017-06

Part 1 Fiscal 2017

The title of the General fund in the TFM has been revised to "General Fund of the U.S. Government." This will impact all sections of the TFM.

I USSGL Chart of Accounts:

Bulletin No. 2017-06 2017-09 COA 11

I 119090 Added Bulletin No. 2017-06 2017-09 COA 11

I 119300 Deleted Bulletin No. 2017-06 2017-09 COA 11

I 135090 Added Bulletin No. 2017-06 2017-09 COA 11

I 135990 Added Bulletin No. 2017-06 2017-09 COA 11

I 411991 Added Bulletin No. 2017-06 2017-09 COA 11

I 411992 Added Bulletin No. 2017-06 2017-09 COA 11

I 411993 Added Bulletin No. 2017-06 2017-09 COA 11

I 411994 Added Bulletin No. 2017-06 2017-09 COA 11

I 415900 Revised Bulletin No. 2017-06 2017-09 COA 1

I 426800 Added Bulletin No. 2017-06 2017-09 COA 16

I 429590 Added Bulletin No. 2017-06 2017-09 COA 11

I 435190 Added Bulletin No. 2017-06 2017-09 COA 11

I 462091 Added Bulletin No. 2017-06 2017-09 COA 11

I 591910 Added Bulletin No. 2017-06 2017-09 COA 11

I 719100 Revised Bulletin No. 2017-06 2017-09 COA 16

I 729100 Revised Bulletin No. 2017-06 2017-09 COA 16

II USSGL Accounts and Definitions:

II 109000 Revised Bulletin No. 2017-06 2017-09 DEF 8

II 119090 Added Bulletin No. 2017-06 2017-09 DEF 11

II 119300 Deleted Bulletin No. 2017-06 2017-09 DEF 11

II 135090 Added Bulletin No. 2017-06 2017-09 DEF 11

II 135990 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411991 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411992 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411993 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411994 Added Bulletin No. 2017-06 2017-09 DEF 11

II 415900 Revised Bulletin No. 2017-06 2017-09 DEF 5

II 426800 Added Bulletin No. 2017-06 2017-09 DEF 16

II 429590 Added Bulletin No. 2017-06 2017-09 DEF 11

II 435190 Added Bulletin No. 2017-06 2017-09 DEF 11

II 462091 Added Bulletin No. 2017-06 2017-09 DEF 11
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 26

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 591910 Added Bulletin No. 2017-06 2017-09 DEF 11

II 719100 Revised Bulletin No. 2017-06 2017-09 DEF 16

II 729100 Revised Bulletin No. 2017-06 2017-09 DEF 16

III USSGL Account Transactions:

III A202 Revised Bulletin No. 2017-06 2017-09 TC 19

III A204 Revised Bulletin No. 2017-06 2017-09 TC 19

III A206 Added Bulletin No. 2017-06 2017-09 TC 19

III A208 Added Bulletin No. 2017-06 2017-09 TC 19

III B105 Added Bulletin No. 2017-06 2017-09 TC 19

III B210 Added Bulletin No. 2017-06 2017-09 TC 16

III B446 Added Bulletin No. 2017-06 2017-09 TC 16

III C113 Added Bulletin No. 2017-06 2017-09 TC 16

III C115 Added Bulletin No. 2017-06 2017-09 TC 16

III C118 Revised Bulletin No. 2017-06 2017-09 TC 19

III C119 Added Bulletin No. 2017-06 2017-09 TC 16

III C126 Added Bulletin No. 2017-06 2017-09 TC 16

III C127 Added Bulletin No. 2017-06 2017-09 TC 16

III C157 Added Bulletin No. 2017-06 2017-09 TC 16

III C419 Added Bulletin No. 2017-06 2017-09 TC 16

III C423 Added Bulletin No. 2017-06 2017-09 TC 16

III C600 Added Bulletin No. 2017-06 2017-09 TC 16

III C601 Added Bulletin No. 2017-06 2017-09 TC 16

III D147 Added Bulletin No. 2017-06 2017-09 TC 19

III D149 Added Bulletin No. 2017-06 2017-09 TC 19

III D150 Added Bulletin No. 2017-06 2017-09 TC 19

III D610 Added Bulletin No. 2017-06 2017-09 TC 16

III D612 Added Bulletin No. 2017-06 2017-09 TC 16

III D614 Added Bulletin No. 2017-06 2017-09 TC 16

III D616 Added Bulletin No. 2017-06 2017-09 TC 16

III H400 Added Bulletin No. 2017-06 2017-09 TC 11

III H402 Added Bulletin No. 2017-06 2017-09 TC 11

III H406 Added Bulletin No. 2017-06 2017-09 TC 11

III H410 Added Bulletin No. 2017-06 2017-09 TC 11

III H412 Added Bulletin No. 2017-06 2017-09 TC 11

III H420 Added Bulletin No. 2017-06 2017-09 TC 11

III H422 Added Bulletin No. 2017-06 2017-09 TC 11

III H424 Added Bulletin No. 2017-06 2017-09 TC 11

III H426 Added Bulletin No. 2017-06 2017-09 TC 11

III H428 Added Bulletin No. 2017-06 2017-09 TC 11

III H430 Added Bulletin No. 2017-06 2017-09 TC 11
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 27

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III H432 Added Bulletin No. 2017-06 2017-09 TC 11

III H434 Added Bulletin No. 2017-06 2017-09 TC 11

III H436 Added Bulletin No. 2017-06 2017-09 TC 11

III H438 Added Bulletin No. 2017-06 2017-09 TC 11

III H440 Added Bulletin No. 2017-06 2017-09 TC 11

III H442 Added Bulletin No. 2017-06 2017-09 TC 11

III H444 Added Bulletin No. 2017-06 2017-09 TC 11

III H446 Added Bulletin No. 2017-06 2017-09 TC 11

III H448 Added Bulletin No. 2017-06 2017-09 TC 11

III H449 Added Bulletin No. 2017-06 2017-09 TC 11

III H450 Added Bulletin No. 2017-06 2017-09 TC 11

III H480 Added Bulletin No. 2017-06 2017-09 TC 11

III H480 Added Bulletin No. 2017-06 2017-09 TC 11

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 119090 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 119300 Deleted Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 132500 Revised Federal Non-Federal Code attribute domain values from "N/Z" to "N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 135090 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 135990 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 137300 Revised Federal Non-Federal Code attribute domain values from "N/Z" to "N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 214000 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 292000 Revised TAS Status Code attribute domain values from "U/E" to U/E/C" Bulletin No. 2017-06 2017-09 ATT TBL 3

IV 411991 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 411992 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 411993 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 411994 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 426800 Added Bulletin No. 2017-06 2017-09 ATT TBL 16

IV 429590 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 435190 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 462090 Added Prior Year Adjustment Code attribute domain values "B/P/X" Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 462091 Added Bulletin No. 2017-06 2017-09 ATT TBL 11
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 28

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 531000 Revised Exchange Nonexchange Code attribute domain values from "T/X" to 

"E/T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 531100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 579000 Revised Federal Non-Federal Code attribute domain values from "G/Z" to "Z" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 579100 Revised Federal Non-Federal Code attribute domain values from "G/Z" to "F" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 591910 Added Bulletin No. 2017-06 2017-09 ATT TBL 12

IV 599000 Revised Exchange Nonexchange Code attribute domain values from "T/X" to 

"E/T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 599100 Revised Exchange Nonexchange Code attribute domain values from "T/X" to 

"E/T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 633000 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 711100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 719090 Added Budgetary Impact Indicator attribute domain values "D/E"; Added Exchange 

Nonexchange Code attribute domain values "T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 721100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 721200 Revised Federal Non-Federal Code attribute domain values from "F/Z" to "F" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 729000 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 729090 Added Budgetary Impact Indicator attribute domain values "D/E"; Added Exchange 

Nonexchange Code attribute domain values "T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 11

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 3 Deleted USSGL accounts 132500 and 137300 Bulletin No. 2017-06 2017-09 BS 4

V 7 Added USSGL account 119090 Bulletin No. 2017-06 2017-09 BS 11

V 7 Deleted USSGL account 119300 Bulletin No. 2017-06 2017-09 BS 11

V 11 Added USSGL account 135090 Bulletin No. 2017-06 2017-09 BS 11

V 11 Added USSGL account 135990 Bulletin No. 2017-06 2017-09 BS 11

V 17 Revised USSGL account 214000 Federal Non-Federal attribute domain values from 

"F/G" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 29

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 32 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

Statement of Net Cost:

V Line

V 1 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 1 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 1 Revised USSGL account 729090 Exchange Nonexchange Code attribute domain 

value to "X"

Bulletin No. 2017-06 2017-09 SNC 11

V 2 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 2 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 2 Revised USSGL account 719090 Exchange Nonexchange Code attribute domain 

value to "X"

Bulletin No. 2017-06 2017-09 SNC 11

V 6 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 30

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 7 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 7 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 7 Deleted USSGL account 729090 Bulletin No. 2017-06 2017-09 SNC 11

V Footnote

V None SNC

Statement of Changes in Net Position

V Line

V 6 Revised USSGL account 531000 Exchange Nonexchange Code attribute domain 

values from "T to "E/T"

Bulletin No. 2017-06 2017-09 SCNP 13

V 9 Deleted USSGL account 711200 Bulletin No. 2017-06 2017-09 SCNP 4

V 9 Added USSGL accounts 719090 and 729090 Bulletin No. 2017-06 2017-09 SCNP 11

V 13 Deleted USSGL account 711200 Bulletin No. 2017-06 2017-09 SCNP 4

V 13 Added USSGL accounts 719090 and 729090 Bulletin No. 2017-06 2017-09 SCNP 11

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V 1890 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SBR 16

V 4176 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SBR 16

V 4187 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SBR 16

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 31

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SF 133/Schedule P

V Line

V 1020 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16

V

1100 Added USSGL account 411900 with SF 133 TAS Status attribute domain value "E" 

and GTAS Fund Type Code attribute domain value "EG"

Bulletin No. 2017-06 2017-09 SF 133/Schedule P 1

V 1800 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16

V

2170

Revised GTAS Fund Type Code attribute domain values from 

"EC/EG/EM/EP/ER/ES/ET" to "EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 

498200

Bulletin No. 2017-06 2017-09 SF 133/Schedule P 2

V 4123 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16

V 5110 Added USSGL account 411991 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5111 Added USSGL account 411992 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5112 Added USSGL account 119333 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5113 Added USSGL accounts 119306, 119307, 119309 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5114 Added USSGL account 411993 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5115 Added USSGL account 411994 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5116 Added USSGL account 462091 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 2.1 Added USSGL account 119090 Bulletin No. 2017-06 2017-09 RBS 11

VI 2.1 Deleted USSGL account 119300 Bulletin No. 2017-06 2017-09 RBS 11

VI 2.3 Added USSGL account 135090 Bulletin No. 2017-06 2017-09 RBS 11

VI 2.3 Added USSGL account 135990 Bulletin No. 2017-06 2017-09 RBS 11

VI 3.11 Revised line title from "Other assets (without reciprocals) (RC 29)" to "Other assets 

(without reciprocals) (line inactive for FY2017) (RC 29)"

Bulletin No. 2017-06 2017-09 RBS 4

VI 3.11 Deleted USSGL accounts 132500 and 137300 Bulletin No. 2017-06 2017-09 RBS 4

VI 7.10 Revised line title Bulletin No. 2017-06 2017-09 RBS 12

VI 7.11 Deleted USSGL account 214000 Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 RBS 4
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 32

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 9.1 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Added USSGL account 591910 Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 2 Revised USSGL account 729090 Exchange Nonexchange attribute domain value to 

"X"

Bulletin No. 2017-06 2017-09 RSNC 11

VI 7.5 (old) Moved to 12.3 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.6 (old) Revised line number from 7.6 to 7.5 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.7 (old) Revised line number from 7.7 to 7.6 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.8 (new) Deleted USSGL accounts 633000 and 721100 Bulletin No. 2017-06 2017-09 RSNC 4

VI 7.8 (old) Revised line number from 7.8 to 7.7 Bulletin No. 2017-06 2017-09 RSNC 18
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 33

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 7.9 (old) Revised line number from 7.9 to 7.8 Bulletin No. 2017-06 2017-09 RSNC 18

VI 8 Revised calculation "This line is the sum of 7.1 through 7.8." Bulletin No. 2017-06 2017-09 RSNC 4

VI 11 Revised USSGL account 719090 Exchange Nonexchange attribute domain value to 

"X"

Bulletin No. 2017-06 2017-09 RSNC 11

VI 12.3 (old) Revised line number from 12.3 to 12.4 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.4 (old) Revised line number from 12.4 to 12.5 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.5 (old) Revised line number from 12.5 to 12.6 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.6 (old) Revised line number from 12.6 to 12.7 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.7 (new) Deleted USSGL accounts 531100 and 711100 Bulletin No. 2017-06 2017-09 RSNC 4

VI 13 Revised calculation "This line is the sum of 12.1 through 12.7." Bulletin No. 2017-06 2017-09 RSNC 4

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 5.7 Added USSGL accounts 719090 and 729090; Revised Exchange Nonexchange 

attribute domain value from "T" to "E/T" for USSGL accounts 531000, 599000 and 

599100

Bulletin No. 2017-06 2017-09 RSOCNP 11,13

VI 6.2 Added USSGL account 579100 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.12 (new) Added Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.12 (new) Added USSGL account 591900 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.12 (old) Revised line number from 7.12 to 7.13; Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.13 (old) Revised line number from 7.13 to 7.14 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.14 (new) Revised Federal Non-Federal attribute domain values from "G/Z" to "Z" for USSGL 

account 579000; Deleted USSGL accounts 531100, 591900, 711100, 721100, 

721200 and 729000

Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.14 (old) Revised line number from 7.14 to 7.15 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.15 (old) Revised line number from 7.15 to 7.16 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.16 (old) Revised line number from 7.16 to 7.17; Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.17 (old) Revised line number from 7.17 to 7.18 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.18 (old) Revised line number from 7.18 to 7.20 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.19 (new) Added Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.19 (new) Added USSGL account 591910 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.20 Revised calculation "This line is calculated. Equals sum of lines 7.1 through 7.19." Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 8.4 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12

VI 8.5 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12

VI 8.7 Revised Federal Non-Federal attribute domain values from "G/Z" to Z" for USSGL 

account 579000; Deleted USSGL account 579100

Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 8.7 Revised Exchange Nonexchange attribute domain value from "T" to "E/T" for 

USSGL accounts 599000 and 599100

Bulletin No. 2017-06 2017-09 RSOCNP 13

VI 8.8 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 34

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 10 Revised calculation "This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.20, 

8.11, and 9."

Bulletin No. 2017-06 2017-09 RSOCNP 4

VI Footnote

VI 5 Revised Bulletin No. 2017-06 2017-09 RSOCNP 12

VII Validations and Edits 

VII Validations

Validation Number

VII 27E Updated pass exceptions for TAS 012 X 4158 and 086 X 4587 for 2018 Bulletin No. 2017-06 2017-09 VAL 6

VII 32E Added pass exception for TAS 075 20162016 0344 Bulletin No. 2017-06 2017-06 VAL 7

VII 33 Revised description to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 33E Revised description to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 35 Revised description and error message to say "General Fund of the U.S. 

Government"

Bulletin No. 2017-06 2017-09 VAL 2

VII 35E Revised description and error message to say "General Fund of the U.S. 

Government"

Bulletin No. 2017-06 2017-09 VAL 2

VII 53 Added USSGL account 426800; Revised description and error message Bulletin No. 2017-06 2017-09 VAL 9

VII 53E Revised description and error message Bulletin No. 2017-06 2017-09 VAL 9

VII 55 Deleted USSGL account 633000; Revised title and description Bulletin No. 2017-06 2017-09 VAL 9

VII 55E Revised title and description Bulletin No. 2017-06 2017-09 VAL 9

VII 61 Deleted Bulletin No. 2017-06 2017-09 VAL 9

VII 65E Added pass exception for Fund Family 075 0344 Bulletin No. 2017-06 2017-06 VAL 7

VII 69E Added pass exception for annual TAS in Fund Family 075 0580 to use USSGL 

account 412800

Bulletin No. 2017-06 2017-06 VAL 7

VII 75 Revised title and description to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 76 Added ten new USSGLs accounts for IMF; Deleted USSGL account 119300; 

Revised description and error message

Bulletin No. 2017-06 2017-09 VAL 9

VII 76E Revised description and error message Bulletin No. 2017-06 2017-09 VAL 9

VII 78 Deleted USSGL accounts 721200 and 729000 with Federal Non-Federal attribute 

domain value of "Z"

Bulletin No. 2017-06 2017-09 VAL 9

VII 85 Added to limit the use of USSGL 292000 on a C-TAS Bulletin No. 2017-06 2017-09 VAL 9

VII 85E Added pass exception for AIDs 017, 021, 057, 096, and 097 Bulletin No. 2017-06 2017-09 VAL 9

VII Edits

Edit Number

VII 3 Added USSGL accounts 429590 and 462091 Bulletin No. 2017-06 2017-09 EDIT 9

VII 7 Deleted USSGL account 119300 Bulletin No. 2017-06 2017-09 EDIT 9

VII 21 Added closing groups for USSGLs 429590 and 462091; Added USSGL 426800 to 

closing group 420100 and USSGLs 411991, 411992, 411993, 411994, and 435190 

to closing group 420190.

Bulletin No. 2017-06 2017-09 EDIT 9

VII 22 Added USSGLs 119090, 135090, and 135990; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 35

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 23 Added USSGLs 119090, 135090, 135990, and 591910; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9

VII 24 Added USSGLs 411991, 411992, 411993, 411994, 426800, 429590, 435190 and 

462091

Bulletin No. 2017-06 2017-09 EDIT 9

VII 43 Revised Bulletin No. 2017-06 2017-09 EDIT 2

VII 44 Converted to a Reclassified Balance Sheet check of Assets vs. Liabilities and Net 

Position

Bulletin No. 2017-06 2017-09 EDIT 2

VII 45 Added closing groups for USSGLs 119090, 135090, and 135990; Added USSGL 

591910 to closing group 331000; Deleted closing group 119300.

Bulletin No. 2017-06 2017-09 EDIT 9

VII 46 Added USSGLs 411991, 411992, 426800, 435190, 462090, and 462091 Bulletin No. 2017-06 2017-09 EDIT 9

VII 47 Added USSGLs 411991, 411992, 426800, 429590, 435190, 462090, and 462091 Bulletin No. 2017-06 2017-09 EDIT 9

VII 49 Swapped with Edit 490 Bulletin No. 2017-06 2017-09 EDIT 2

VII 50 Swapped with Edit 500 Bulletin No. 2017-06 2017-09 EDIT 2

VII 51 Removed Prior Year Adjustment attribute Bulletin No. 2017-06 2017-09 EDIT 1

VII 490 Added proposed analytical edit as a potential replacement for Edit 49 Bulletin No. 2017-06 2017-06 EDIT 2

VII 490 Swapped with Edit 49 Bulletin No. 2017-06 2017-09 EDIT 2

VII 500 Added proposed analytical edit as a potential replacement for Edit 50 Bulletin No. 2017-06 2017-06 EDIT 2

VII 500 Swapped with Edit 50 Bulletin No. 2017-06 2017-09 EDIT 2

VII 900 Added proposed analytical edit for OMB Bulletin No. 2017-06 2017-06 EDIT 1

VII 910 Added proposed analytical edit for OMB Bulletin No. 2017-06 2017-06 EDIT 1

VII 994 Added USSGLs 119090, 135090, and 439701; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9

Bulletin No. 2017-06

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I 151600 Added Bulletin No. 2017-06 2018-01 COA 20

II USSGL Accounts and Definitions:

II 151600 Added Bulletin No. 2017-06 2018-01 DEF 20

III USSGL Account Transactions:

III B402 Revised Bulletin No. 2017-06 2018-01 TC 20

B406 Revised Bulletin No. 2017-06 2018-01 TC 20

B604 Revised Bulletin No. 2017-06 2018-01 TC 20

C132 Revised Bulletin No. 2017-06 2018-01 TC 20

C134 Revised Bulletin No. 2017-06 2018-01 TC 20
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 36

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

C414 Revised Bulletin No. 2017-06 2018-01 TC 20

C644 Revised Bulletin No. 2017-06 2018-01 TC 20

C646 Revised Bulletin No. 2017-06 2018-01 TC 20

C648 Revised Bulletin No. 2017-06 2018-01 TC 20

D102 Revised Bulletin No. 2017-06 2018-01 TC 20

D106 Revised Bulletin No. 2017-06 2018-01 TC 20

D107 Revised Bulletin No. 2017-06 2018-01 TC 20

D108 Revised Bulletin No. 2017-06 2018-01 TC 20

D110 Revised Bulletin No. 2017-06 2018-01 TC 20

D126 Revised Bulletin No. 2017-06 2018-01 TC 20

D134 Revised Bulletin No. 2017-06 2018-01 TC 20

D306 Revised Bulletin No. 2017-06 2018-01 TC 20

D310 Revised Bulletin No. 2017-06 2018-01 TC 20

D418 Revised Bulletin No. 2017-06 2018-01 TC 20

D514 Revised Bulletin No. 2017-06 2018-01 TC 20

D545 Added Bulletin No. 2017-06 2018-01 TC 20

E510 Revised Bulletin No. 2017-06 2018-01 TC 20

E602 Revised Bulletin No. 2017-06 2018-01 TC 20

E606 Revised Bulletin No. 2017-06 2018-01 TC 20

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Credit Cohort Year Added domain value "2019" Bulletin No. 2017-06 2018-01 ADR 17

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added domain value "2019" Bulletin No. 2017-06 2018-01 ATT TBL 17

USSGL

IV 151600 Added Bulletin No. 2017-06 2018-01 ATT TBL 20

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 12 Added USSGL account 151600 Bulletin No. 2017-06 2018-01 BS 20

V Footnote

V None BS
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 37

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V SF 133/Schedule P

V Footnote

V None SF 133/Schedule P
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 38

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 2.4 Added USSGL account 151600 Bulletin No. 2017-06 2018-01 RBS 20

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 27E Updated pass exceptions for TAS 012 X 4158 and 086 X 4587 for 2019 Bulletin No. 2017-06 2018-01 VAL 6

VII 88 Created validation to restrict the use of USSGL 151600 to DoD Bulletin No. 2017-06 2018-01 VAL 9

VII 88E Created pass exceptions for AIDs 017, 021, 057, 096, and 097 Bulletin No. 2017-06 2018-01 VAL 9

VII Edits

Edit Number

VII 22 Added USSGL 151600 Bulletin No. 2017-06 2018-01 EDIT 9

VII 23 Added USSGL 151600 Bulletin No. 2017-06 2018-01 EDIT 9

VII 45 Added closing group for USSGL 151600 Bulletin No. 2017-06 2018-01 EDIT 9
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04

 39

March 2018

Bulletin No. 2018-04

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 Updates to C-TAS.

4 This change was due to a change to Appendix 7 of the TFM 2-4700.

5 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

6 Annual update to incorporate new Fiscal Years in GTAS.

7 Change required because OMB/Treasury deemed TAS exception to established validation.

8 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

9 Required because of the creation, deletion, or change of a USSGL account.

10 Change needed to be in compliance with OMB Circular No. A-136.

11 This change is needed for International Monetary Fund reporting. 

12 This change is needed for the General Fund reporting.

13 This change is needed for the GFRS to GTAS conversion. 

14 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

15 Change needed to allow correct C-TAS reporting.

16 This is needed for Exchange Stabilization Fund.

17 Revised domain values to add next fiscal year.

18 To resolve elimination issues due to the purchase of assets.

19 Revised due to updates to Direct Loans and Loan Guarantee Credit Reform Case Scenarios.

20 This new USSGL account is needed for DOD to account for Operating Materials and Supplies in Development.
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04

 40

March 2018

Bulletin No. 2018-04

21 Change needed for nonfiduciary deposit funds.

22 Change needed to better align description with transaction.

23 To remove all GTAS Fund Types assigned to USSGL account 153200 except DF to support Edit 1 .

24 Change needed to account for TAS with an exception to Validation 83 (Limited use of 439700 with Authority Type "B" and/or Fund Type "EP").

25 Change needed to resolve edit issues related to the inclusion of seized cash in CARS FBWT .

26 Created to help resolve issues related to custodial activity reporting.

27 Revised due to updates to Upward Downward Adjustment Scenario.

28 Repurposing of the Program Indicator Attribute to the Disaster Emergency Fund Indicator Attribute for use by OMB to track specific disaster spending appropriations.

29 Updating Disaster Emergency Fund Indicator Attribute Domain Values per OMB guidance.

30 Created in conjunction with Main Account 3601 to resolve custodial reporting issue for DHS and DoD.

31 Change done in conjunction with the restructured ACB/PRC module in GTAS effective FY18 Pd05.
Part 2, Section I: Chart of Accounts

The Chart of Accounts provides the basic structure for the U.S. Standard General Ledger (USSGL). It

incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger

accounts are self balancing (the total debits equal total credits). It is important to note that central agency

reporting requires a lower level of detail than the 6-digit USSGL account numbers provided. Therefore, the

USSGL Board developed attributes containing various domain values that, when added to a basic 6-digit

USSGL account, provide the appropriate level of detail needed for central agency reporting and, in effect,

create new USSGL accounts. See Section IV for attribute definitions and domain values. It is this lower

level of detail, the basic 6-digit USSGL account plus applicable attribute domain values, that agencies must

capture at the transaction level to (1) comply with USSGL policy contained herein, and (2) achieve the

desired result for proper reporting.

The basic 6-digit USSGL accounts are classified as follows:

 100000 Assets

 200000 Liabilities

 300000 Net Position

 400000 Budgetary

 500000 Revenue and Other Financing Sources

 600000 Expenses

 700000 Gains/Losses/Miscellaneous Items

 800000 Memorandum

Agencies may expand this numbering system to as many digits as necessary to accommodate agencyspecific requirements. However, subsidiary accounts must summarize or “roll up” to the 6-digit USSGL

accounts plus any related attributes as defined herein.

In February 1999, the USSGL Board voted to delete summary accounts. However, agencies may

summarize accounts as they find useful. Section headings replace many of the deleted summary accounts

to maintain the integrity of the account structure.

Page 1 of 1
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 1 December 2017

100000 ASSETS

101000 Fund Balance With Treasury Debit

109000 Fund Balance With Treasury While Awaiting a Warrant Debit

CASH

110100 General Fund of the U.S. Government's Operating Cash Debit

110300 Restricted Operating Cash Debit

110900 Checks Outstanding Credit

111000 Undeposited Collections Debit

112000 Imprest Funds Debit

112500 U.S. Debit Card Funds Debit

113000 Funds Held Outside of Treasury - Budgetary Debit

113500 Funds Held Outside of Treasury - Non-Budgetary Debit

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

Account

Debit

119000 Other Cash Debit

119090 Other Cash - International Monetary Fund Debit

119305 International Monetary Fund - Letter of Credit Credit

119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

Debit

119307 International Monetary Fund - Dollar Deposits with the IMF Credit

119309 International Monetary Fund - Currency Holdings Debit

119333 International Monetary Fund - Reserve Position Debit

119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Debit

119500 Other Monetary Assets Debit

120000 Foreign Currency Debit

120500 Foreign Currency Denominated Equivalent Assets Debit

120900 Uninvested Foreign Currency Debit

125000 Central Accounting/Agency Reconciliation Account Debit

RECEIVABLES

131000 Accounts Receivable Debit

131900 Allowance for Loss on Accounts Receivable Credit

132000 Funded Employment Benefit Contributions Receivable Debit

132100 Unfunded FECA Benefit Contributions Receivable Debit

132500 Taxes Receivable Debit

132900 Allowance for Loss on Taxes Receivable Credit

133000 Receivable for Transfers of Currently Invested Balances Debit

133500 Expenditure Transfers Receivable Debit

134000 Interest Receivable - Not Otherwise Classified Debit

134100 Interest Receivable - Loans Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 2 December 2017

RECEIVABLES (continued)

134200 Interest Receivable - Investments Debit

134300 Interest Receivable - Taxes Debit

134400 Interest Receivable on Special Drawing Rights Debit

134500 Allowance for Loss on Interest Receivable - Loans Credit

134600 Allowance for Loss on Interest Receivable - Investments Credit

134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified Credit

134800 Allowance for Loss on Interest Receivable - Taxes Credit

135000 Loans Receivable Debit

135090 Loans Receivable - International Monetary Fund Debit

135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit

135900 Allowance for Loss on Loans Receivable Credit

135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

Credit

136000 Penalties and Fines Receivable - Not Otherwise Classified Debit

136100 Penalties and Fines Receivable - Loans Debit

136300 Penalties and Fines Receivable - Taxes Debit

136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit

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

Classified

Credit

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Credit

137000 Administrative Fees Receivable - Not Otherwise Classified Debit

137100 Administrative Fees Receivable - Loans Debit

137300 Administrative Fees Receivable - Taxes Debit

137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit

137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Credit

137800 Allowance for Loss on Administrative Fees Receivable - Taxes Credit

138000 Loans Receivable - Troubled Assets Relief Program Debit

138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit

138400 Interest Receivable - Foreign Currency Denominated Assets Debit

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

Relief Program

Credit

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit

139900 Allowance for Subsidy Credit

141000 Advances and Prepayments Debit

INVENTORY AND RELATED PROPERTY

151100 Operating Materials and Supplies Held for Use Debit

151200 Operating Materials and Supplies Held in Reserve for Future Use Debit

151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 3 December 2017

INVENTORY AND RELATED PROPERTY (continued)

151400 Operating Materials and Supplies Held for Repair Debit

151600 Operating Materials and Supplies in Development Debit

151900 Operating Materials and Supplies - Allowance Credit

152100 Inventory Purchased for Resale Debit

152200 Inventory Held in Reserve for Future Sale Debit

152300 Inventory Held for Repair Debit

152400 Inventory - Excess, Obsolete, and Unserviceable Debit

152500 Inventory - Raw Materials Debit

152600 Inventory - Work-in-Process Debit

152700 Inventory - Finished Goods Debit

152900 Inventory - Allowance Credit

SEIZED MONETARY ASSETS

153100 Seized Monetary Instruments Debit

153200 Seized Cash Deposited Debit

FORFEITED PROPERTY

154100 Forfeited Property Held for Sale Debit

154200 Forfeited Property Held for Donation or Use Debit

154900 Forfeited Property - Allowance Credit

FORECLOSED PROPERTY

155100 Foreclosed Property Debit

155900 Foreclosed Property - Allowance Credit

COMMODITIES

156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit

156900 Commodities - Allowance Credit

STOCKPILE MATERIALS

157100 Stockpile Materials Held in Reserve Debit

157200 Stockpile Materials Held for Sale Debit

OTHER RELATED PROPERTY

159100 Other Related Property Debit

159900 Other Related Property - Allowance Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 4 December 2017

INVESTMENTS

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

Fiscal Service

Debit

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

Fiscal Service

Credit

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

Fiscal Service

Debit

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

Issued by the Bureau of the Fiscal Service

Debit

161800 Market Adjustment - Investments Debit

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

Securities

Debit

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

Securities

Credit

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

Securities

Debit

162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit

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

Bureau of the Fiscal Service

Debit

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

of the Fiscal Service

Credit

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

by the Bureau of the Fiscal Service

Debit

164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit

164300 Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Credit

164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit

164500 Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Credit

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

Credit Reform Act

Credit

164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit

165000 Preferred Stock in Federal Government Sponsored Enterprise Debit

165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Debit

165200 Common Stock Warrants in Federal Government Sponsored Enterprise Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 5 December 2017

INVESTMENTS (continued)

165300 Market Adjustment - Common Stock Warrants in Federal Government 

Sponsored Enterprise

Debit

167000 Foreign Investments Debit

167100 Discount on Foreign Investments Credit

167200 Premium on Foreign Investments Debit

167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit

169000 Other Investments Debit

GENERAL PROPERTY, PLANT, AND EQUIPMENT

171100 Land and Land Rights Debit

171200 Improvements to Land Debit

171900 Accumulated Depreciation on Improvements to Land Credit

172000 Construction-in-Progress Debit

173000 Buildings, Improvements, and Renovations Debit

173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Credit

174000 Other Structures and Facilities Debit

174900 Accumulated Depreciation on Other Structures and Facilities Credit

175000 Equipment Debit

175900 Accumulated Depreciation on Equipment Credit

181000 Assets Under Capital Lease Debit

181900 Accumulated Depreciation on Assets Under Capital Lease Credit

182000 Leasehold Improvements Debit

182900 Accumulated Amortization on Leasehold Improvements Credit

183000 Internal-Use Software Debit

183200 Internal-Use Software in Development Debit

183900 Accumulated Amortization on Internal-Use Software Credit

184000 Other Natural Resources Debit

184900 Allowance for Depletion Credit

189000 Other General Property, Plant, and Equipment Debit

189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Credit

OTHER ASSETS

192100 Receivable From Appropriations Debit

192300 Contingent Receivable for Capital Transfers Debit

192500 Capital Transfers Receivable Debit

198000 Asset for Agency's Custodial and Non-Entity Liabilities Debit

199000 Other Assets Debit

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

Yet Disposed

Debit

199900 Central Accounting Control Account Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 6 December 2017

200000 LIABILITIES

201000 Liability for Fund Balance With Treasury Credit

209010 Liability for Fund Balance While Awaiting a Warrant Credit

ACCRUED LIABILITIES - OTHER

211000 Accounts Payable Credit

211200 Accounts Payable for Federal Government Sponsored Enterprise Credit

212000 Disbursements in Transit Credit

213000 Contract Holdbacks Credit

214000 Accrued Interest Payable - Not Otherwise Classified Credit

214100 Accrued Interest Payable - Loans Credit

214200 Accrued Interest Payable - Debt Credit

215000 Payable for Transfers of Currently Invested Balances Credit

215500 Expenditure Transfers Payable Credit

216000 Entitlement Benefits Due and Payable Credit

217000 Subsidy Payable to the Financing Account Credit

218000 Loan Guarantee Liability Credit

219000 Other Liabilities With Related Budgetary Obligations Credit

219100 Employee Health Care Liability Incurred but Not Reported Credit

219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

Credit

219300 Allocation of Special Drawing Rights (SDRs) Credit

ACCRUED LIABILITIES - PAYROLL AND BENEFITS

221000 Accrued Funded Payroll and Leave Credit

221100 Withholdings Payable Credit

221300 Employer Contributions and Payroll Taxes Payable Credit

221500 Other Post Employment Benefits Due and Payable Credit

221600 Pension Benefits Due and Payable to Beneficiaries Credit

221700 Benefit Premiums Payable to Carriers Credit

221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit

222000 Unfunded Leave Credit

222500 Unfunded FECA Liability Credit

229000 Other Unfunded Employment Related Liability Credit

UNEARNED REVENUE

231000 Liability for Advances and Prepayments Credit

232000 Other Deferred Revenue Credit

240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections Credit

241000 Liability for Clearing Accounts Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 7 December 2017

DEBT

251000 Principal Payable to the Bureau of the Fiscal Service Credit

251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit

252000 Principal Payable to the Federal Financing Bank Credit

253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Credit

253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit

253200 Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Credit

253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Credit

253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit

254000 Participation Certificates Credit

259000 Other Debt Credit

ACTUARIAL LIABILITIES

261000 Actuarial Pension Liability Credit

262000 Actuarial Health Insurance Liability Credit

263000 Actuarial Life Insurance Liability Credit

265000 Actuarial FECA Liability Credit

266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs Credit

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit

269000 Other Actuarial Liabilities Credit

OTHER LIABILITIES

291000 Prior Liens Outstanding on Acquired Collateral Credit

292000 Contingent Liabilities Credit

292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit

292300 Contingent Liability for Capital Transfers Credit

294000 Capital Lease Liability Credit

296000 Accounts Payable From Canceled Appropriations Credit

297000 Liability for Capital Transfers Credit

298000 Custodial Liability Credit

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

Custodial Activity

Credit

299000 Other Liabilities Without Related Budgetary Obligations Credit

299500 Estimated Cleanup Cost Liability Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 8 December 2017

300000 NET POSITION

310000 Unexpended Appropriations - Cumulative Credit

310100 Unexpended Appropriations - Appropriations Received Credit

310200 Unexpended Appropriations - Transfers-In Credit

310300 Unexpended Appropriations - Transfers-Out Debit

310500 Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Debit

310600 Unexpended Appropriations - Adjustments Debit

310700 Unexpended Appropriations - Used Debit

310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit

310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit

320000 Appropriations Outstanding - Cumulative Debit

320100 Appropriations Outstanding - Warrants Issued Debit

320110 Appropriations Outstanding - Transfers Debit

320600 Appropriations Outstanding - Adjustments Credit

320700 Appropriations Outstanding - Used Credit

331000 Cumulative Results of Operations Credit

340000 Fiduciary Net Assets Credit

341000 Contributions to Fiduciary Net Assets Credit

342000 Withdrawals or Distributions of Fiduciary Net Assets Debit

400000 BUDGETARY

ANTICIPATED RESOURCES

403200 Estimated Indefinite Contract Authority Debit

403400 Anticipated Adjustments to Contract Authority Credit

404200 Estimated Indefinite Borrowing Authority Debit

404400 Anticipated Reductions to Borrowing Authority Credit

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

Current-Year Authority

Credit

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

Prior-Year Balances

Credit

405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

Credit

406000 Anticipated Collections From Non-Federal Sources Debit

407000 Anticipated Collections From Federal Sources Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 9 December 2017

TRANSFERS OF RECEIVABLES FROM INVESTED 

BALANCES

408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

Credit

408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Credit

408300 Transfers - Current-Year Authority - Receivable - Transferred Credit

APPROPRIATIONS REALIZED

411100 Debt Liquidation Appropriations Debit

411200 Liquidation of Deficiency - Appropriations Debit

411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts

Debit

411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit

411500 Loan Subsidy Appropriation Debit

411600 Debt Forgiveness Appropriation Debit

411700 Loan Administrative Expense Appropriation Debit

411800 Reestimated Loan Subsidy Appropriation Debit

411900 Other Appropriations Realized Debit

411990 Other Appropriations Realized - International Monetary Fund Debit

411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit

411992 Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

Debit

411993 Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow

Debit

411994 Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Debit

412000 Anticipated Indefinite Appropriations Debit

412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

Debit

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

Securities

Debit

412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Debit

412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Credit

412500 Loan Modification Adjustment Transfer Appropriation Debit

412600 Amounts Appropriated From Specific Invested TAFS - Receivable Debit

412700 Amounts Appropriated From Specific Invested TAFS - Payable Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 10 December 2017

APPROPRIATIONS REALIZED (continued)

412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In Debit

412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out Credit

CONTRACT AUTHORITY

413000 Appropriation To Liquidate Contract Authority Withdrawn Credit

413100 Current-Year Contract Authority Realized Debit

413200 Substitution of Contract Authority Credit

413300 Decreases to Indefinite Contract Authority Credit

413400 Contract Authority Withdrawn Credit

413500 Contract Authority Liquidated Credit

413600 Contract Authority To Be Liquidated by Trust Funds Credit

413700 Transfers of Contract Authority - Allocation Debit

413800 Appropriation To Liquidate Contract Authority Debit

413900 Contract Authority Carried Forward Debit

BORROWING AUTHORITY

414000 Substitution of Borrowing Authority Credit

414100 Current-Year Borrowing Authority Realized Debit

414200 Actual Repayment of Borrowing Authority Converted to Cash Credit

414300 Current-Year Decreases to Indefinite Borrowing Authority Realized Credit

414400 Borrowing Authority Withdrawn Credit

414500 Borrowing Authority Converted to Cash Credit

414600 Actual Repayments of Debt, Current-Year Authority Credit

414700 Actual Repayments of Debt, Prior-Year Balances Credit

414800 Resources Realized From Borrowing Authority Debit

414900 Borrowing Authority Carried Forward Debit

OTHER BUDGETARY RESOURCES

415000 Reappropriations - Transfers-In Debit

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

Current-Year Authority

Credit

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

Prior-Year Balances

Credit

415300 Transfers of Contract Authority - Nonallocation Debit

415400 Appropriation To Liquidate Contract Authority - Nonallocation -

Transferred

Debit

415500 Appropriation To Liquidate Contract Authority - Allocation -

Transferred

Debit

415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

Debit

415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 11 December 2017

OTHER BUDGETARY RESOURCES (continued)

415900 Repayment of Repayable Advances - Current-Year Authority Credit

415901 Repayment of Repayable Advances - Prior-Year Balances Credit

416000 Anticipated Transfers - Current-Year Authority Debit

416500 Allocations of Authority - Anticipated From Invested Balances Debit

416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Debit

416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Debit

416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Debit

417000 Transfers - Current-Year Authority Debit

417100 Nonallocation Transfers of Invested Balances - Receivable Debit

417200 Nonallocation Transfers of Invested Balances - Payable Credit

417300 Nonallocation Transfers of Invested Balances - Transferred Debit

417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit

417590 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts - International Monetary Fund

Debit

417600 Allocation Transfers of Prior-Year Balances Debit

417690 Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

Debit

418000 Anticipated Transfers - Prior-Year Balances Debit

418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Debit

419000 Transfers - Prior-Year Balances Debit

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Debit

419200 Balance Transfers - Unexpired to Expired Debit

419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Debit

419500 Transfer of Obligated Balances Debit

419600 Balance Transfers-In - Expired to Expired Debit

419700 Balance Transfers-Out - Expired to Expired Credit

419900 Transfer of Expired Expenditure Transfers - Receivable Debit

420100 Total Actual Resources - Collected Debit

420190 Total Actual Resources - Collected - International Monetary Fund Debit

420800 Adjustment to Total Resources - Disposition of Canceled Payables Credit

421000 Anticipated Reimbursements and Other Income Debit

421200 Liquidation of Deficiency - Offsetting Collections Debit

421500 Anticipated Expenditure Transfers from Trust Funds Debit

422100 Unfilled Customer Orders Without Advance Debit

422200 Unfilled Customer Orders With Advance Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 12 December 2017

OTHER BUDGETARY RESOURCES (continued)

422500 Expenditure Transfers from Trust Funds - Receivable Debit

423000 Unfilled Customer Orders Without Advance - Transferred Debit

423100 Unfilled Customer Orders With Advance - Transferred Credit

423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Debit

423300 Reimbursements and Other Income Earned - Receivable - Transferred Debit

423400 Other Federal Receivables - Transferred Debit

424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Credit

425100 Reimbursements and Other Income Earned - Receivable Debit

425200 Reimbursements and Other Income Earned - Collected Debit

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid Debit

425500 Expenditure Transfers from Trust Funds - Collected Debit

426000 Actual Collections of "governmental-type" Fees Debit

426100 Actual Collections of Business-Type Fees Debit

426200 Actual Collections of Loan Principal Debit

426300 Actual Collections of Loan Interest Debit

426400 Actual Collections of Rent Debit

426500 Actual Collections From Sale of Foreclosed Property Debit

426600 Other Actual Business-Type Collections From Non-Federal Sources Debit

426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

Debit

426800 Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

Debit

427100 Actual Program Fund Subsidy Collected Debit

427300 Interest Collected From Treasury Debit

427500 Actual Collections From Liquidating Fund Debit

427600 Actual Collections From Financing Fund Debit

427700 Other Actual Collections - Federal Debit

428300 Interest Receivable From Treasury Debit

428500 Receivable From the Liquidating Fund Debit

428600 Receivable From the Financing Fund Debit

428700 Other Federal Receivables Debit

429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds Debit

429500 Adjustments to the Exchange Stabilization Fund Debit

429590 Adjustments to the International Monetary Fund Debit

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES 

- UNOBLIGATED

431000 Anticipated Recoveries of Prior-Year Obligations Debit

432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 13 December 2017

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES 

– UNOBLIGATED (continued)

435000 Canceled Authority Credit

435100 Partial or Early Cancellation of Authority Credit

435190 Partial Cancellation of Authority - International Monetary Fund Credit

435500 Cancellation of Appropriation From Unavailable Receipts Credit

435600 Cancellation of Appropriation From Invested Balances Credit

435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Credit

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Credit

438200 Temporary Reduction - New Budget Authority Credit

438300 Temporary Reduction - Prior-Year Balances Credit

438400 Temporary Reduction/Cancellation Returned by Appropriation Credit

438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Credit

438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Credit

439000 Reappropriations - Transfers-Out Credit

439100 Adjustments to Indefinite Appropriations Credit

439190 Adjustments to Indefinite Appropriations - International Monetary 

Fund

Credit

439200 Permanent Reduction - New Budget Authority Credit

439300 Permanent Reduction - Prior-Year Balances Credit

439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Credit

439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

Credit

439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

Credit

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Credit

439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Credit

439701 Appropriations Temporarily Precluded From Obligation - Prior-Year Credit

439800 Offsetting Collections Temporarily Precluded From Obligation –

Current-Year Balances

Credit

439801 Offsetting Collections Temporarily Precluded From Obligation - PriorYear BalancesCredit

439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Credit

442000 Unapportioned Authority - Pending Rescission Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 14 December 2017

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES 

– UNOBLIGATED (continued)

443000 Unapportioned Authority - OMB Deferral Credit

445000 Unapportioned Authority Credit

451000 Apportionments Credit

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Credit

461000 Allotments - Realized Resources Credit

462000 Unobligated Funds Exempt From Apportionment Credit

462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Credit

462091 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Credit

463000 Funds Not Available for Commitment/Obligation Credit

463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund Credit

465000 Allotments - Expired Authority Credit

469000 Anticipated Resources - Programs Exempt From Apportionment Credit

470000 Commitments - Programs Subject to Apportionment Credit

472000 Commitments - Programs Exempt From Apportionment Credit

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES 

- UNEXPENDED OBLIGATIONS

436000 Appropriation Purpose Fulfilled - Balance Not Available Credit

480100 Undelivered Orders - Obligations, Unpaid Credit

480200 Undelivered Orders - Obligations, Prepaid/Advanced Credit

483100 Undelivered Orders - Obligations Transferred, Unpaid Credit

483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced Credit

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Debit

487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

Debit

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

Unpaid

Credit

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

Prepaid/Advanced

Credit

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES 

- EXPENDED AUTHORITY

490100 Delivered Orders - Obligations, Unpaid Credit

490200 Delivered Orders - Obligations, Paid Credit

490800 Authority Outlayed Not Yet Disbursed Credit

493100 Delivered Orders - Obligations Transferred, Unpaid Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 15 December 2017

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES 

- EXPENDED AUTHORITY (continued)

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Debit

497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Debit

498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Credit

498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Credit

500000 REVENUE AND OTHER FINANCING SOURCES

510000 Revenue From Goods Sold Credit

510900 Contra Revenue for Goods Sold Debit

520000 Revenue From Services Provided Credit

520900 Contra Revenue for Services Provided Debit

531000 Interest Revenue - Other Credit

531100 Interest Revenue - Investments Credit

531200 Interest Revenue - Loans Receivable/Uninvested Funds Credit

531300 Interest Revenue - Subsidy Amortization Credit

531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Credit

531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit

531700 Contra Revenue for Interest Revenue - Loans Receivable Debit

531800 Contra Revenue for Interest Revenue - Investments Debit

531900 Contra Revenue for Interest Revenue - Other Debit

532000 Penalties and Fines Revenue Credit

532400 Contra Revenue for Penalties and Fines Debit

532500 Administrative Fees Revenue Credit

532900 Contra Revenue for Administrative Fees Debit

540000 Funded Benefit Program Revenue Credit

540500 Unfunded FECA Benefit Revenue Credit

540600 Contra Revenue for Unfunded FECA Benefit Revenue Debit

540900 Contra Revenue for Funded Benefit Program Revenue Debit

550000 Insurance and Guarantee Premium Revenue Credit

550900 Contra Revenue for Insurance and Guarantee Premium Revenue Debit

560000 Donated Revenue - Financial Resources Credit

560900 Contra Revenue for Donations - Financial Resources Debit

561000 Donated Revenue - Nonfinancial Resources Credit

561900 Contra Donated Revenue - Nonfinancial Resources Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 16 December 2017

REVENUE AND OTHER FINANCING SOURCES (continued)

564000 Forfeiture Revenue - Cash and Cash Equivalents Credit

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Debit

565000 Forfeiture Revenue - Forfeitures of Property Credit

565900 Contra Forfeiture Revenue - Forfeitures of Property Debit

570000 Expended Appropriations Credit

570005 Appropriations - Expended Debit

570500 Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Credit

570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Credit

570900 Expended Appropriations - Prior-Period Adjustments Due to Changes 

in Accounting Principles

Credit

571000 Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections

Credit

571200 Accrual of Agency Amount To Be Collected - Custodial and NonEntityCredit

572000 Financing Sources Transferred In Without Reimbursement Credit

573000 Financing Sources Transferred Out Without Reimbursement Debit

574000 Appropriated Dedicated Collections Transferred In Credit

574500 Appropriated Dedicated Collections Transferred Out Debit

575000 Expenditure Financing Sources - Transfers-In Credit

575500 Nonexpenditure Financing Sources - Transfers-In - Other Credit

575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers Credit

576000 Expenditure Financing Sources - Transfers-Out Debit

576500 Nonexpenditure Financing Sources - Transfers-Out - Other Debit

576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers Debit

577500 Nonbudgetary Financing Sources Transferred In Credit

577600 Nonbudgetary Financing Sources Transferred Out Debit

577700 Authority Transfer Control In Credit

577800 Authority Transfer Control Out Debit

578000 Imputed Financing Sources Credit

579000 Other Financing Sources Credit

579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Credit

579010 Other General Fund Financing Sources Debit

579100 Adjustment to Financing Sources - Credit Reform Debit

579200 Financing Sources To Be Transferred Out - Contingent Liability Debit

579500 Seigniorage Credit

580000 Tax Revenue Collected - Not Otherwise Classified Credit

580100 Tax Revenue Collected - Individual Credit

580200 Tax Revenue Collected - Corporate Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 17 December 2017

REVENUE AND OTHER FINANCING SOURCES (continued)

580300 Tax Revenue Collected - Unemployment Credit

580400 Tax Revenue Collected - Excise Credit

580500 Tax Revenue Collected - Estate and Gift Credit

580600 Tax Revenue Collected - Customs Credit

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Credit

582100 Tax Revenue Accrual Adjustment - Individual Credit

582200 Tax Revenue Accrual Adjustment - Corporate Credit

582300 Tax Revenue Accrual Adjustment - Unemployment Credit

582400 Tax Revenue Accrual Adjustment - Excise Credit

582500 Tax Revenue Accrual Adjustment - Estate and Gift Credit

582600 Tax Revenue Accrual Adjustment - Customs Credit

583000 Contra Revenue for Taxes - Not Otherwise Classified Debit

583100 Contra Revenue for Taxes - Individual Debit

583200 Contra Revenue for Taxes - Corporate Debit

583300 Contra Revenue for Taxes - Unemployment Debit

583400 Contra Revenue for Taxes - Excise Debit

583500 Contra Revenue for Taxes - Estate and Gift Debit

583600 Contra Revenue for Taxes - Customs Debit

589000 Tax Revenue Refunds - Not Otherwise Classified Debit

589100 Tax Revenue Refunds - Individual Debit

589200 Tax Revenue Refunds - Corporate Debit

589300 Tax Revenue Refunds - Unemployment Debit

589400 Tax Revenue Refunds - Excise Debit

589500 Tax Revenue Refunds - Estate and Gift Debit

589600 Tax Revenue Refunds - Customs Debit

590000 Other Revenue Credit

590900 Contra Revenue for Other Revenue Debit

591900 Revenue and Other Financing Sources - Cancellations Debit

591910 Cancellations of Revenue and Other Financing Sources - The General 

Fund of the U.S. Government

Credit

592100 Valuation Change in Investments - Exchange Stabilization Fund Credit

592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Credit

592300 Valuation Change in Investments - Beneficial Interest in Trust Credit

599000 Collections for Others - Statement of Custodial Activity Debit

599100 Accrued Collections for Others - Statement of Custodial Activity Debit

599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Debit

599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

Debit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 18 December 2017

REVENUE AND OTHER FINANCING SOURCES (continued)

599700 Financing Sources Transferred In From Custodial Statement 

Collections

Credit

599800 Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government

Debit

600000 EXPENSES

610000 Operating Expenses/Program Costs Debit

615000 Expensed Asset Debit

619000 Contra Bad Debt Expense - Incurred for Others Credit

619900 Adjustment to Subsidy Expense Credit

631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit

632000 Interest Expenses on Securities Debit

633000 Other Interest Expenses Debit

633800 Remuneration Interest Debit

634000 Interest Expense Accrued on the Liability for Loan Guarantees Debit

640000 Benefit Expense Debit

650000 Cost of Goods Sold Debit

660000 Applied Overhead Credit

661000 Cost Capitalization Offset Credit

671000 Depreciation, Amortization, and Depletion Debit

672000 Bad Debt Expense Debit

673000 Imputed Costs Debit

679000 Other Expenses Not Requiring Budgetary Resources Debit

679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees 

Credit

680000 Future Funded Expenses Debit

685000 Employer Contributions to Employee Benefit Programs Not Requiring 

Current-Year Budget Authority (Unobligated)

Debit

690000 Nonproduction Costs Debit

700000 GAINS/LOSSES/MISCELLANEOUS ITEMS

GAINS

711000 Gains on Disposition of Assets - Other Credit

711100 Gains on Disposition of Investments Credit

711200 Gains on Disposition of Borrowings Credit

717100 Gains on Changes in Long-Term Assumptions - From Experience Credit

717200 Losses on Changes in Long-Term Assumptions - From Experience Debit

718000 Unrealized Gains Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 19 December 2017

GAINS (continued)

718100 Unrealized Gain - Exchange Stabilization Fund Credit

719000 Other Gains Credit

719090 Gains on International Monetary Fund Assets Credit

719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Credit

LOSSES

721000 Losses on Disposition of Assets - Other Debit

721100 Losses on Disposition of Investments Debit

721200 Losses on Disposition of Borrowings Debit

727100 Gains on Changes in Long-Term Assumptions Credit

727200 Losses on Changes in Long-Term Assumptions Debit

728000 Unrealized Losses Debit

728100 Unrealized Losses - Exchange Stabilization Fund Debit

729000 Other Losses Debit

729090 Losses on International Monetary Fund Assets Debit

729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Debit

729200 Other Losses from Impairment of Assets Debit

MISCELLANEOUS ITEMS

730000 Extraordinary Items Credit

740000 Prior-Period Adjustments Due to Corrections of Errors Credit

740100 Prior-Period Adjustments Due to Changes in Accounting Principles Credit

740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

Credit

750000 Distribution of Income - Dividend Debit

760000 Changes in Actuarial Liability Debit

771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments Debit

800000 MEMORANDUM

801000 Guaranteed Loan Level Debit

801500 Guaranteed Loan Level - Unapportioned Credit

802000 Guaranteed Loan Level - Apportioned Credit

804000 Guaranteed Loan Level - Used Authority Credit

804500 Guaranteed Loan Level - Unused Authority Credit

805000 Guaranteed Loan Principal Outstanding Debit

805300 Guaranteed Loan New Disbursements by Lender Credit

806500 Guaranteed Loan Collections, Defaults, and Adjustments Debit

807000 Guaranteed Loan Cumulative Disbursements by Lenders Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2017-16 I CA - 20 December 2017

MEMORANDUM (continued)

809100 Partial or Early Cancellation of Authority Credit

809200 Offset for Partial or Early Cancellation of Authority Debit

880100 Offset for Purchases of Assets Credit

880200 Purchases of Property, Plant, and Equipment Debit

880300 Purchases of Inventory and Related Property Debit

880400 Purchases of Assets - Other Debit
Part 2, Section II: Accounts and Definitions

The account descriptions provide basic information about each USSGL account, including:

 Account Title

 Account Number

 Normal Balance of the Account (Debit or Credit)

 Account Definition

Page 1 of 1
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 1 December 2017

Account Title: Fund Balance With Treasury

Account Number: 101000

Normal Balance: Debit

Definition: The aggregate amount of funds on deposit with the U.S. Department of the 

Treasury, excluding seized cash deposited. Fund Balance With Treasury 

(FBWT) is increased by (1) receiving appropriations, reappropriations, 

continuing resolutions, appropriation restorations, and allocations; and (2) 

receiving transfers and reimbursements from other Federal agencies. It also 

is increased by amounts borrowed from the Bureau of the Fiscal Service, the 

Federal Financing Bank, or other Federal entities, and amounts collected and 

credited to appropriation or fund accounts. FBWT is reduced by (1) 

disbursements made to pay liabilities or to purchase assets, goods, and 

services; (2) investments in U.S. securities (securities issued by Fiscal 

Service or other Federal agencies); (3) cancellation of expired 

appropriations; (4) transfers and reimbursements to other Federal entities or 

non-Federal entities or to the General Fund of the U.S. Government; and (5) 

sequestration or rescission of appropriations. (See USSGL account 153200, 

"Seized Cash Deposited.") This account does not close at yearend.

Account Title: Fund Balance With Treasury While Awaiting a Warrant

Account Number: 109000

Normal Balance: Debit

Definition: The amount equal to the funding provided under a continuing resolution and 

apportioned in accordance with Office of Management and Budget's 

automatic apportionment bulletin. Pursuant to a continuing resolution or 

enacted annual appropriation act, the account may be used while awaiting a 

warrant to be issued for an appropriation by the U. S. Department of the 

Treasury's Bureau of the Fiscal Service. The balance in this account will 

adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal 

Service issues a warrant and must adjust to zero by yearend. This account 

does not close at yearend.

Account Title: General Fund of the U.S. Government's Operating Cash

Account Number: 110100

Normal Balance: Debit

Definition: The amount of cash available for the U.S. Treasury to meet its daily 

operations. This account includes balances from tax collections, other 

revenue, Federal debt receipts, and other various receipts net of cash 

outflows for budget outlays and other payments. This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 2 December 2017

Account Title: Restricted Operating Cash

Account Number: 110300

Normal Balance: Debit

Definition: The amount of cash that is restricted due to the imposition on cash deposits 

by law, regulation, or agreement. Restricted cash mainly consists of the 

Supplementary Financial Program cash account. This account is for the

General Fund of the U.S. Government use only.

Account Title: Checks Outstanding

Account Number: 110900

Normal Balance: Credit

Definition: The amount of checks issued by U.S. Disbursing Officers (for example 

includes Treasury Disbursing Officers and Non-Treasury Disbursing 

Officers) that have not been matched against a payment record in the 

Treasury Check Information System. This account is for the General Fund of 

the U.S. Government use only. This account does not close at yearend.

Account Title: Undeposited Collections

Account Number: 111000

Normal Balance: Debit

Definition: The amount of collections on hand, not yet deposited within the same 

accounting period. This account does not close at yearend.

Account Title: Imprest Funds

Account Number: 112000

Normal Balance: Debit

Definition: The amount of cash authorized to be held by agency cashiers at personal 

risk. This account does not close at yearend.

Account Title: U.S. Debit Card Funds

Account Number: 112500

Normal Balance: Debit

Definition: The amount of cash authorized to be placed on U.S. Federal Government 

debit cards by Federal agencies and held at personal risk by a Federal agency 

representative. This account does not close at yearend.

Account Title: Funds Held Outside of Treasury - Budgetary

Account Number: 113000

Normal Balance: Debit

Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in 

non-Treasury General Accounts (non-TGAs) that the Office of Management 

and Budget has determined will be included in the Budget of the United 

States Government: Appendix. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 3 December 2017

Account Title: Funds Held Outside of Treasury - Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in 

non-Treasury General Accounts (non-TGAs) that the Office of Management 

and Budget has determined will not be included in the Budget of the United 

States Government. This account does not close at year end

Account Title: Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account

Account Number: 114500

Normal Balance: Debit

Definition: The amount of U.S. dollars held by U.S. Disbursing Officers outside of the 

Treasury's General Account. This account is for the General Fund of the 

U.S. Government use only. This account does not close at yearend.

Account Title: Other Cash

Account Number: 119000

Normal Balance: Debit

Definition: The amount of cash holdings not otherwise classified above. This account 

does not close at yearend.

Account Title: Other Cash - International Monetary Fund

Account Number: 119090

Normal Balance: Debit

Definition: The amount of cash holdings in FRBNY Number 1 and Number 2 accounts. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at yearend.

Account Title: International Monetary Fund - Letter of Credit

Account Number: 119305

Normal Balance: Credit

Definition: This account is used to record the Letter of Credit for the International 

Monetary Fund. This USSGL can only be used by the Department of the 

Treasury. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 4 December 2017

Account Title: International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Account Number: 119306

Normal Balance: Debit

Definition: This account is used to record the receivable and payable associated with 

currency valuation adjustments as the International Monetary Fund is in 

SDRs. Although the normal balance for this account is debit, it is acceptable 

for this account to have a credit balance. This USSGL can only be used by 

the Department of the Treasury. This account does not close at yearend.

Account Title: International Monetary Fund - Dollar Deposits with the IMF

Account Number: 119307

Normal Balance: Credit

Definition: This account is used to record the dollar deposits with IMF. This USSGL 

can only be used by the Department of the Treasury. This account does not 

close at yearend.

Account Title: International Monetary Fund - Currency Holdings

Account Number: 119309

Normal Balance: Debit

Definition: This account is used to record currency holdings for the International 

Monetary Fund. This USSGL can only be used by the Department of the 

Treasury. This account does not close at yearend.

Account Title: International Monetary Fund - Reserve Position

Account Number: 119333

Normal Balance: Debit

Definition: This account is used to record the reserve position for the International 

Monetary Fund. This USSGL can only be used by the Department of the 

Treasury. This account does not close at yearend.

Account Title: Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Account Number: 119400

Normal Balance: Debit

Definition: Special Drawing Rights held in the Exchange Stabilization Fund. This 

account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 5 December 2017

Account Title: Other Monetary Assets

Account Number: 119500

Normal Balance: Debit

Definition: The balance of monetary assets for which a specific USSGL account has not 

been established. This includes gold (valued at market). It excludes 

monetary assets seized, (see USSGL account 153100, "Seized Monetary 

Instruments"), special drawing rights, U.S. reserves in the International 

Monetary Fund, and all Exchange Stabilization Fund activity. This account 

does not close at yearend.

Account Title: Foreign Currency

Account Number: 120000

Normal Balance: Debit

Definition: The amount of U.S. dollar equivalent of foreign government currency. This 

account does not close at yearend.

Account Title: Foreign Currency Denominated Equivalent Assets

Account Number: 120500

Normal Balance: Debit

Definition: The amount of the U.S. dollar equivalent of foreign currency denominated 

assets that are short-term, highly liquid investments and are: (1) readily 

convertible into known amounts of foreign currency, and (2) close to 

maturity (an investment purchased within 3 months of its maturity date) such 

that a change in interest rate presents an insignificant risk to the value of the 

investment. This account does not close at yearend. This USSGL account is 

to be used only by the Department of the Treasury.

Account Title: Uninvested Foreign Currency

Account Number: 120900

Normal Balance: Debit

Definition: The amount of the U.S. dollar equivalent of the foreign currency portfolio 

not invested into a security. This account does not close at yearend. This 

USSGL account is to be used only by the Department of the Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 6 December 2017

Account Title: Central Accounting/Agency Reconciliation Account

Account Number: 125000

Normal Balance: Debit

Definition: The net amount of unreconciled deposit and disbursement differences. The 

Statement of Differences (reconciliations for deposits) compares monthly 

totals of agency deposits presented or mailed to the bank with total deposits 

submitted through the banking system via SF 215: Deposit Ticket/SF 5515: 

Debit Voucher (Collection Information Repository). The Statement of 

Differences (reconciliations for disbursements) compares monthly totals of 

Regional Finance Centers (RFCs) and/or transactions through Intragovernmental Payment and Collection (IPAC) with agency-reported 

payments and collections. This account is for the General Fund of the U.S. 

Government use only. This account does not close at yearend.

Account Title: Accounts Receivable

Account Number: 131000

Normal Balance: Debit

Definition: The amount due from others when the right to receive funds accrues. This 

may result from the performance of services, the delivery of goods, or courtordered assessment. This account does not close at yearend.

Account Title: Allowance for Loss on Accounts Receivable

Account Number: 131900

Normal Balance: Credit

Definition: The estimated amount of uncollectible accounts receivable. Increase the 

account by the amount estimated to be uncollectible each accounting period. 

Decrease the account by the actual amount subsequently written off. The 

amount should consider outstanding advances. This account does not close at 

yearend.

Account Title: Funded Employment Benefit Contributions Receivable

Account Number: 132000

Normal Balance: Debit

Definition: The amount recorded by administering Federal agencies for funded 

contributions due from Federal employers and/or covered employees for 

employment related benefits such as retirement, health insurance, life 

insurance, Federal Employees' Compensation Act, and unemployment 

compensation. This amount excludes Social Security taxes. When the 

Federal paying agency records the actual budgetary obligation, the 

associated FECA liability and receivable are considered funded. This 

account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 7 December 2017

Account Title: Unfunded FECA Benefit Contributions Receivable

Account Number: 132100

Normal Balance: Debit

Definition: The amount recorded by the Department of Labor for unfunded FECA 

contributions due from employers. Until the paying agency records the 

actual budgetary obligation, the associated FECA liability and receivable are 

considered unfunded. This account does not close at yearend.

Account Title: Taxes Receivable

Account Number: 132500

Normal Balance: Debit

Definition: The amount of identifiable, measurable, and legally enforceable taxes due 

from Federal entities and non-Federal entities. This includes claims to cash 

or other assets through established assessment processes as defined by 

FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing 

Sources." This account does not close at yearend.

Account Title: Allowance for Loss on Taxes Receivable

Account Number: 132900

Normal Balance: Credit

Definition: The estimated amount of uncollectible taxes receivable. This account does 

not close at yearend.

Account Title: Receivable for Transfers of Currently Invested Balances

Account Number: 133000

Normal Balance: Debit

Definition: The amount representing transfers receivable from balances that are 

currently invested. To accommodate cash management practices, funds will 

remain invested until needed for disbursement. At such time, the receiving 

Federal entity will request a transfer of funds. The investing Federal entity 

will disinvest and transfer necessary funds via an SF 1151: Nonexpenditure 

Transfer Authorization. The budget authority from the transfer is realized, 

and obligations may be incurred before the actual transfer of funds. This 

account does not close at yearend.

Account Title: Expenditure Transfers Receivable

Account Number: 133500

Normal Balance: Debit

Definition: The amount of financing sources receivable from a trust fund or a Federal 

fund (as defined by the Office of Management and Budget) resulting from a 

nonexchange transaction. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 8 December 2017

Account Title: Interest Receivable - Not Otherwise Classified

Account Number: 134000

Normal Balance: Debit

Definition: The amount of accrued interest receivable not otherwise identified. This 

account does not close at yearend.

Account Title: Interest Receivable - Loans

Account Number: 134100

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on loans. This account 

does not close at yearend.

Account Title: Interest Receivable - Investments

Account Number: 134200

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on investment securities. 

This account does not close at yearend.

Account Title: Interest Receivable - Taxes

Account Number: 134300

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on taxes. This account 

does not close at yearend.

Account Title: Interest Receivable on Special Drawing Rights

Account Number: 134400

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on special drawing rights. 

This account does not close at yearend. This USSGL account is to be used 

only by the Department of the Treasury.

Account Title: Allowance for Loss on Interest Receivable - Loans

Account Number: 134500

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable on 

loans. This account excludes the allowances on loans subject to credit 

reform, which are recorded in USSGL account 139900, "Allowance for 

Subsidy." This account does not close at yearend.

Account Title: Allowance for Loss on Interest Receivable - Investments

Account Number: 134600

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable on 

investment securities. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 9 December 2017

Account Title: Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Account Number: 134700

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable from 

credit programs before fiscal 1992 and other interest receivable for all years 

not otherwise identified. This account excludes the allowances for loans 

subject to credit reform, which are recorded in USSGL account 139900, 

"Allowance for Subsidy." This account does not close at yearend.

Account Title: Allowance for Loss on Interest Receivable - Taxes

Account Number: 134800

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible interest receivable on 

taxes. This account does not close at yearend.

Account Title: Loans Receivable

Account Number: 135000

Normal Balance: Debit

Definition: The amount loaned to another Federal account or fund, individuals, private 

sector organizations, State and local governments, or foreign governments. 

This account does not close at yearend.

Account Title: Loans Receivable - International Monetary Fund

Account Number: 135090

Normal Balance: Debit

Definition: The amount loaned to the International Monetary Fund under the New 

Arrangements to Borrow (NAB). This USSGL account can only be used by 

the Department of the Treasury. This account does not close at yearend.

Account Title: Capitalized Loan Interest Receivable - Non-Credit Reform

Account Number: 135100

Normal Balance: Debit

Definition: The amount of accrued interest due on a non-credit reform loan that has been 

capitalized. Capitalized interest, like loan principal, is subject to interest 

charges until such time as the debt is paid or otherwise settled. Also used to 

record the related receivable resulting from the accretion of the original issue 

discount for Black Lung Disability Trust Fund Obligations. This account 

does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 10 December 2017

Account Title: Allowance for Loss on Loans Receivable

Account Number: 135900

Normal Balance: Credit

Definition: The estimated amounts of uncollectible loans receivable. Increase the 

account by the amount estimated to be uncollectible each accounting period. 

Decrease the account by the actual amount subsequently written off. This 

account does not close at yearend.

Account Title: Allowance for Loss on Loans Receivable - International Monetary 

Fund

Account Number: 135990

Normal Balance: Credit

Definition: The estimated amounts of FX rate changes for loans to the International 

Monetary Fund under the New Arrangements to Borrow (NAB). Although 

the normal balance for this account is credit, it is acceptable for this account 

to have a debit balance. This USSGL account can only be used by the 

Department of the Treasury. This account does not close at yearend.

Account Title: Penalties and Fines Receivable - Not Otherwise Classified

Account Number: 136000

Normal Balance: Debit

Definition: The amount of penalties and fines on receivables that is not otherwise 

identified. This account does not close at yearend.

Account Title: Penalties and Fines Receivable - Loans

Account Number: 136100

Normal Balance: Debit

Definition: The amount of penalties and fines on loans receivable. This account does not 

close at yearend.

Account Title: Penalties and Fines Receivable - Taxes

Account Number: 136300

Normal Balance: Debit

Definition: The amount of penalties and fines on taxes receivable. This account does not 

close at yearend.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Loans

Account Number: 136500

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible penalties and fines 

receivable on loans. This account excludes the allowances on loans subject 

to credit reform, which are recorded in USSGL account 139900, "Allowance 

for Subsidy." This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 11 December 2017

Account Title: Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Account Number: 136700

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible penalties and fines 

receivable that are not otherwise identified. This account excludes 

allowances for loans subject to credit reform. This account does not close at 

yearend.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Taxes

Account Number: 136800

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible penalties and fines 

receivable associated with taxes. This account does not close at yearend.

Account Title: Administrative Fees Receivable - Not Otherwise Classified

Account Number: 137000

Normal Balance: Debit

Definition: The amount of administrative fees receivable that is not otherwise identified. 

This account does not close at yearend.

Account Title: Administrative Fees Receivable - Loans

Account Number: 137100

Normal Balance: Debit

Definition: The amount of administrative fees on loans receivable. This account does 

not close at yearend.

Account Title: Administrative Fees Receivable - Taxes

Account Number: 137300

Normal Balance: Debit

Definition: The amount of administrative fees on taxes receivable. This account does not 

close at yearend.

Account Title: Allowance for Loss on Administrative Fees Receivable - Loans

Account Number: 137500

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible administrative fees 

receivable associated with loans. This account excludes the allowance for 

loans subject to credit reform, which is recorded in USSGL account 139900, 

"Allowance for Subsidy." This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 12 December 2017

Account Title: Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Account Number: 137700

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible administrative fees 

receivable that is not otherwise identified. This account does not close at 

yearend.

Account Title: Allowance for Loss on Administrative Fees Receivable - Taxes

Account Number: 137800

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible administrative fees 

receivable associated with taxes. This account does not close at yearend.

Account Title: Loans Receivable - Troubled Assets Relief Program

Account Number: 138000

Normal Balance: Debit

Definition: The amount of loans issued by the Troubled Assets Relief Program 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account does not close at yearend.

Account Title: Interest Receivable - Loans - Troubled Assets Relief Program

Account Number: 138100

Normal Balance: Debit

Definition: The amount of accrued interest charges receivable on loans issued by the 

Troubled Assets Relief Program accounted for under the provisions of the 

Federal Credit Reform Act of 1990. This account does not close at yearend.

Account Title: Interest Receivable - Foreign Currency Denominated Assets

Account Number: 138400

Normal Balance: Debit

Definition: The amount of the U.S. dollar equivalent of accrued interest charges 

receivable on foreign currency denominated assets. This account does not 

close at yearend. This USSGL account is to be used only by the Department 

of the Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 13 December 2017

Account Title: Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Account Number: 138500

Normal Balance: Credit

Definition: The amount of loss estimated as a result of the uncollectible interest 

receivable on loans related to the Troubled Assets Relief Program (TARP) 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account excludes all other allowances on these TARP loans, 

which are recorded in USSGL account 138900, "Allowance for Subsidy -

Loans - Troubled Assets Relief Program." This account does not close at 

yearend.

Account Title: Allowance for Subsidy - Loans - Troubled Assets Relief Program

Account Number: 138900

Normal Balance: Credit

Definition: The amount of unamortized subsidy for loans related to the Troubled Assets 

Relief Program accounted for under the provisions of the Federal Credit 

Reform Act of 1990. Although the normal balance for this account is credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close at yearend.

Account Title: Allowance for Subsidy

Account Number: 139900

Normal Balance: Credit

Definition: The amount of unamortized credit reform subsidy for direct loans and for 

defaulted guaranteed loans assumed for collection by the U.S. Federal 

Government. It appears in the financing fund of the direct loan or loan 

guarantee program involved and is subtracted from loans receivable (USSGL 

account 135000, "Loans Receivable") on the statement of financial position. 

Record all transactions that affect the subsidy in this account. The first 

transaction normally would be the transfer of subsidy monies from the 

program fund to the financing fund. Additional transactions record upward 

and downward adjustments to the account. Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to 

have a debit balance. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 14 December 2017

Account Title: Advances and Prepayments

Account Number: 141000

Normal Balance: Debit

Definition: The amount of payments made in contemplation of the future performance 

of services, receipt of goods, incurrence of expenditures, or receipt of other 

assets. Advances are expenditures that are often not recurrent in nature. 

Prepayments are expenditures that are generally recurrent in nature. 

Prepayments are made to cover certain periodic expenses before those 

expenses are incurred. Common examples of advances are travel advances 

and advances to contractors. Common examples of prepayments are amounts 

prepaid for rent and insurance. This account does not close at yearend.

Account Title: Operating Materials and Supplies Held for Use

Account Number: 151100

Normal Balance: Debit

Definition: The cost or value of tangible personal property, such as operating materials 

and supplies, that will be consumed in normal operations. This account does 

not close at yearend.

Account Title: Operating Materials and Supplies Held in Reserve for Future Use

Account Number: 151200

Normal Balance: Debit

Definition: The cost or value of tangible personal property, such as operating materials 

and supplies, held in reserve because it is not readily available or because it 

will be needed. This account does not close at yearend

Account Title: Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Account Number: 151300

Normal Balance: Debit

Definition: The value of tangible personal property, such as operating materials and 

supplies, that exceeds the amount expected to be used; is no longer needed 

because of changes in technology, laws, customs, or operations; or is 

damaged physically and cannot be consumed in operations. This account 

does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 15 December 2017

Account Title: Operating Materials and Supplies Held for Repair

Account Number: 151400

Normal Balance: Debit

Definition: The cost or value of damaged personal property held as operating materials 

and supplies that is more economical to repair than to dispose of. Federal 

agencies with immaterial amounts of operating materials and supplies held 

for repair may report these amounts in USSGL account 151100, "Operating 

Materials and Supplies Held for Use." This account does not close at 

yearend.

Account Title: Operating Materials and Supplies in Development

Account Number: 151600

Normal Balance: Debit

Definition: The cost incurred or value of tangible personal property, such as operating 

materials and supplies in development that will be consumed in normal 

operations upon completion of development. Upon completion, these costs 

will be transferred to USSGL account 151100, "Operating Materials and 

Supplies Held for Use," or USSGL account 151200, "Operating Materials 

and Supplies Held in Reserve for Future Use." Only the Department of 

Defense may use this account. This account does not close at yearend.

Account Title: Operating Materials and Supplies - Allowance

Account Number: 151900

Normal Balance: Credit

Definition: The amount of estimated repairs needed for damaged operating materials 

and supplies and the estimated gain or loss on the value of inventory due to 

unrealized holding gains and losses. This account does not close at yearend.

Account Title: Inventory Purchased for Resale

Account Number: 152100

Normal Balance: Debit

Definition: The cost or value of tangible personal property purchased by a Federal 

agency for resale. This account does not close at yearend.

Account Title: Inventory Held in Reserve for Future Sale

Account Number: 152200

Normal Balance: Debit

Definition: The cost or value of tangible personal property held in reserve as inventory 

for future sale because it is not readily available or because it will be needed. 

This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 16 December 2017

Account Title: Inventory Held for Repair

Account Number: 152300

Normal Balance: Debit

Definition: The cost or value of damaged tangible personal property held as inventory 

that is more economical to repair than to dispose of. This account does not 

close at yearend.

Account Title: Inventory - Excess, Obsolete, and Unserviceable

Account Number: 152400

Normal Balance: Debit

Definition: The cost or value of tangible personal property held as inventory that 

exceeds the demand for sale, is no longer useful because of obsolescence, or 

is damaged beyond economical repair. This account does not close at 

yearend.

Account Title: Inventory - Raw Materials

Account Number: 152500

Normal Balance: Debit

Definition: The cost or value of raw materials purchased or donated for use as a 

component part of inventory. This account does not close at yearend.

Account Title: Inventory - Work-in-Process

Account Number: 152600

Normal Balance: Debit

Definition: The accumulated cost or value of inventory used in the production process. 

Work-in-process inventory includes the cost of raw materials, direct labor, 

and overhead. This account does not close at yearend.

Account Title: Inventory - Finished Goods

Account Number: 152700

Normal Balance: Debit

Definition: The accumulated cost or value of completed products. This account does not 

close at yearend.

Account Title: Inventory - Allowance

Account Number: 152900

Normal Balance: Credit

Definition: The amount of estimated cost to repair damaged inventory and the estimated 

gain or loss on the value of inventory because of unrealized holding gains or 

losses. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 17 December 2017

Account Title: Seized Monetary Instruments

Account Number: 153100

Normal Balance: Debit

Definition: The value of all seized monetary instruments, including undeposited cash, 

that are in the process of forfeiture proceedings or held as evidence. Upon 

obtaining judgment, reclassify the amount held in this account to the 

appropriate forfeited property accounts or to the fund balance with Treasury 

account. (See USSGL accounts 154100, "Forfeited Property Held for Sale," 

and 154200, "Forfeited Property Held for Donation or Use.") This account 

does not close at yearend.

Account Title: Seized Cash Deposited

Account Number: 153200

Normal Balance: Debit

Definition: The amount of cash seized by law enforcement activity and deposited to the 

U.S. Department of the Treasury in banks or other financial institutions 

pending forfeiture judgment. This account does not close at yearend.

Account Title: Forfeited Property Held for Sale

Account Number: 154100

Normal Balance: Debit

Definition: The value of monetary instruments and property intended to be sold that 

were acquired as a result of forfeiture proceedings, to satisfy a tax liability, 

or as unclaimed or abandoned merchandise. This account does not close at 

yearend.

Account Title: Forfeited Property Held for Donation or Use

Account Number: 154200

Normal Balance: Debit

Definition: The value of monetary instruments and property intended to be donated or 

used by the Federal agency that were acquired as a result of forfeiture 

proceedings, to satisfy a tax liability, or as unclaimed or abandoned 

merchandise. This account does not close at yearend.

Account Title: Forfeited Property - Allowance

Account Number: 154900

Normal Balance: Credit

Definition: The estimated amount of third-party liens and claims against forfeited 

property. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 18 December 2017

Account Title: Foreclosed Property

Account Number: 155100

Normal Balance: Debit

Definition: The value of assets received in satisfaction of a direct loan receivable or as a 

result of a claim under a defaulted guaranteed loan. This account does not 

close at yearend.

Account Title: Foreclosed Property - Allowance

Account Number: 155900

Normal Balance: Credit

Definition: The estimated amount of third-party liens and claims against foreclosed 

property and pre-credit reform property. The additional amount necessary to 

reduce the value of the property to net realized value. This account does not 

close at yearend.

Account Title: Commodities Held Under Price Support and Stabilization Support 

Programs

Account Number: 156100

Normal Balance: Debit

Definition: The cost or value of commercial items held to stabilize or support market 

prices. This account does not close at yearend.

Account Title: Commodities - Allowance

Account Number: 156900

Normal Balance: Credit

Definition: The amount needed to reduce the gross value of commodities to their 

expected net realizable value. This account does not close at yearend.

Account Title: Stockpile Materials Held in Reserve

Account Number: 157100

Normal Balance: Debit

Definition: The value of strategic and critical materials held because of statutory 

requirements or for use in national defense, conservation, or national 

emergencies. This account does not close at yearend.

Account Title: Stockpile Materials Held for Sale

Account Number: 157200

Normal Balance: Debit

Definition: The value of strategic and critical materials held because of statutory 

requirements or for use in national defense, conservation, or national 

emergencies that are authorized to be sold. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 19 December 2017

Account Title: Other Related Property

Account Number: 159100

Normal Balance: Debit

Definition: The value of other related property not otherwise classified above, including 

real property acquired through military base closings. This account does not 

close at yearend.

Account Title: Other Related Property - Allowance

Account Number: 159900

Normal Balance: Credit

Definition: The estimated amount of loss for third-party liens and claims or for other 

changes in the value of other related property. This account does not close at 

yearend.

Account Title: Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161000

Normal Balance: Debit

Definition: The par value of U.S. Treasury securities issued by the Bureau of the Fiscal 

Service. This includes marketable U.S. Treasury securities, nonmarketable 

U.S. Treasury securities, and market-based U.S. Treasury securities. This 

account does not close at yearend.

Account Title: Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161100

Normal Balance: Credit

Definition: The full discount amount on U.S. Treasury securities issued by the Bureau of 

the Fiscal Service and held by a Federal agency. This account does not close 

at yearend.

Account Title: Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161200

Normal Balance: Debit

Definition: The full premium amount on U.S. Treasury securities issued by the Bureau 

of the Fiscal Service and held by a Federal agency. This account does not 

close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 20 December 2017

Account Title: Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Account Number: 161300

Normal Balance: Debit

Definition: The amortization amount of discounts and premiums on U.S. Treasury 

securities issued by the Bureau of the Fiscal Service and held by a Federal 

agency. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. This 

account does not close at yearend.

Account Title: Market Adjustment - Investments

Account Number: 161800

Normal Balance: Debit

Definition: The accumulated unrealized gain or loss on investments due to adjustments 

for market value. Do not include market adjustments on investments in fixed 

value securities. In accordance with Federal Accounting Standards Advisory 

Board (FASAB) SFFAS No, 5, "Accounting for Liabilities of the Federal 

Government," paragraph 50, entities not reporting under FASAB generally 

accepted accounting principles could also use this account to record certain 

investments at market value. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at yearend.

Account Title: Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162000

Normal Balance: Debit

Definition: The par value of U.S. securities issued by Federal agencies and the par value 

of securities issued by non-Federal entities. This account does not close at 

yearend.

Account Title: Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162100

Normal Balance: Credit

Definition: The full discount on securities other than the Bureau of the Fiscal Service 

securities held by an agency and does not include Troubled Assets Relief 

Program related securities. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 21 December 2017

Account Title: Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162200

Normal Balance: Debit

Definition: The full premium amount on securities other than the Bureau of the Fiscal 

Service securities held by a Federal agency and does not include Troubled 

Assets Relief Program related securities. This account does not close at 

yearend.

Account Title: Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Account Number: 162300

Normal Balance: Debit

Definition: The amortization amount of discount and premium on securities other than 

the Bureau of the Fiscal Service securities held by a Federal agency. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend.

Account Title: Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Account Number: 163000

Normal Balance: Debit

Definition: The par value of U.S. Treasury Zero Coupon Bonds issued by the Bureau of 

the Fiscal Service. This account does not close at yearend.

Account Title: Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Account Number: 163100

Normal Balance: Credit

Definition: The full discount amount of U.S. Treasury Zero Coupon Bonds issued by the 

Bureau of the Fiscal Service and held by a Federal agency. This account 

does not close at yearend.

Account Title: Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Account Number: 163300

Normal Balance: Debit

Definition: The amortization amount of discount on U.S. Treasury Zero Coupon Bonds 

issued by the Bureau of the Fiscal Service and held by a Federal agency. 

This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 22 December 2017

Account Title: Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164200

Normal Balance: Debit

Definition: The amount disbursed for securities accounted for under the provisions of 

the Federal Credit Reform Act of 1990 that have preference over common 

stock in the payment of dividends and liquidation of assets. The Department 

of the Treasury records the initial amount when it purchases the equity. This 

account does not close at yearend.

Account Title: Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164300

Normal Balance: Credit

Definition: The estimated amount of unamortized credit reform subsidy for preferred 

stock accounted for under the provisions of the Federal Credit Reform Act of 

1990. The Department of the Treasury records the initial amount when it 

purchases the equity. Although the normal balance in this account is a credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close yearend.

Account Title: Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164400

Normal Balance: Debit

Definition: The amount disbursed for common stock that represents equity ownership in 

a corporation and is accounted for under the provisions of the Federal Credit 

Reform Act of 1990. The Department of the Treasury records the initial 

amount when it purchases the equity. If common stock is received as the 

result of the conversion of another financial instrument, for example stock 

warrant, the amount of the initial disbursement less any repayments of the 

converted instrument should be transferred to this account. This account 

does not close at yearend.

Account Title: Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164500

Normal Balance: Credit

Definition: The estimated amount of unamortized credit reform subsidy for common 

stocks accounted for under the provisions of the Federal Credit Reform Act 

of 1990. The Department of the Treasury records the initial amount when it 

purchases the equity. Although the normal balance in this account is a credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 23 December 2017

Account Title: Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164600

Normal Balance: Credit

Definition: The full discount amount on Troubled Assets Relief Program securities 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account does not close at yearend.

Account Title: Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164700

Normal Balance: Debit

Definition: The full premium amount on Troubled Assets Relief Program securities 

accounted for under the provisions of the Federal Credit Reform Act of 

1990. This account does not close at yearend.

Account Title: Preferred Stock in Federal Government Sponsored Enterprise

Account Number: 165000

Normal Balance: Debit

Definition: The value of shares of Government Sponsored Enterprise (GSE) non-voting 

variable liquidation senior preferred stock. The initial amount is recorded 

when the Department of the Treasury makes a liquidity payment to a GSE. 

This account does not close at yearend.

Account Title: Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Account Number: 165100

Normal Balance: Debit

Definition: The accumulated unrealized gain or loss on the value of Government 

Sponsored Enterprise non-voting variable liquidation senior preferred stock 

due to adjustments for market value. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance. This account does not close at yearend.

Account Title: Common Stock Warrants in Federal Government Sponsored 

Enterprise

Account Number: 165200

Normal Balance: Debit

Definition: The value of shares of Government Sponsored Enterprise (GSE) common 

stock warrants. The initial amount is recorded when the Department of the 

Treasury makes a liquidity payment to a GSE. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 24 December 2017

Account Title: Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Account Number: 165300

Normal Balance: Debit

Definition: The accumulated unrealized gain or loss on Government Sponsored 

Enterprise common stock warrants due to adjustments for market value. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend.

Account Title: Foreign Investments

Account Number: 167000

Normal Balance: Debit

Definition: The par value of securities issued by foreign entities. This account does not 

close at yearend. This USSGL account is to be used only by the Department 

of the Treasury.

Account Title: Discount on Foreign Investments

Account Number: 167100

Normal Balance: Credit

Definition: The full discount on securities issued by foreign entities. This account does 

not close at yearend. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Premium on Foreign Investments

Account Number: 167200

Normal Balance: Debit

Definition: The full premium on securities issued by foreign entities held. This account 

does not close at yearend. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Foreign Exchange Rate Revalue Adjustments - Investments

Account Number: 167900

Normal Balance: Debit

Definition: The adjustment for long-term bonds and other foreign currency denominated 

assets using a foreign exchange rate to revalue the securities at a given date. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend. This USSGL account is to be used only by the 

Department of the Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 25 December 2017

Account Title: Other Investments

Account Number: 169000

Normal Balance: Debit

Definition: The value of other investments owned by a Federal agency. This account 

does not close at yearend.

Account Title: Land and Land Rights

Account Number: 171100

Normal Balance: Debit

Definition: The amount of identifiable cost of land and land rights of unlimited duration 

acquired for or in connection with general property, plant, and equipment 

used in general operations and permanent improvements. Stewardship land 

(national park or forest and land in public domain), materials beneath or 

above the surface, and Outer Continental Shelf resources are excluded. This 

account does not close at yearend.

Account Title: Improvements to Land

Account Number: 171200

Normal Balance: Debit

Definition: The cost of nonpermanent, depreciable improvements to land used in general 

operations. Also includes similar costs to land subject to stewardship 

reporting, as well as land rights of limited duration that are associated with 

general operations. This account does not close at yearend.

Account Title: Accumulated Depreciation on Improvements to Land

Account Number: 171900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for 

improvements to land. This account does not close at yearend.

Account Title: Construction-in-Progress

Account Number: 172000

Normal Balance: Debit

Definition: The amount of direct labor, direct material, and overhead incurred in the 

construction of general property, plant, and equipment (except information 

technology software) for which the Federal agency will be accountable. 

Upon completion, these costs will be transferred to the proper capital asset 

account as the acquisition cost of the item. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 26 December 2017

Account Title: Buildings, Improvements, and Renovations

Account Number: 173000

Normal Balance: Debit

Definition: The cost of U.S. Federal Government-owned buildings acquired for and used 

in providing general U.S. Federal Government services or goods. Includes 

the cost of renovation, improvement, restoration, or reconstruction of 

multiuse heritage assets when those costs are directly tied to the conduct of 

U.S. Federal Government operations. This account does not close at yearend.

Account Title: Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Account Number: 173900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for buildings, 

improvements, and renovations. This account does not close at yearend.

Account Title: Other Structures and Facilities

Account Number: 174000

Normal Balance: Debit

Definition: The cost or appraised value of U.S. Federal Government-owned structures 

and facilities other than buildings purchased by general and trust fund 

appropriations and under Federal agency control. This account does not 

close at yearend.

Account Title: Accumulated Depreciation on Other Structures and Facilities

Account Number: 174900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for structures 

and facilities. This account does not close at yearend.

Account Title: Equipment

Account Number: 175000

Normal Balance: Debit

Definition: The amount of capitalized cost of tangible equipment items of a durable 

nature used by the Federal agency in providing goods and services. This 

excludes computer software. This account does not close at yearend.

Account Title: Accumulated Depreciation on Equipment

Account Number: 175900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for equipment. 

This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 27 December 2017

Account Title: Assets Under Capital Lease

Account Number: 181000

Normal Balance: Debit

Definition: The amount of assets being leased under terms equivalent to an installment 

purchase. This account does not close at yearend.

Account Title: Accumulated Depreciation on Assets Under Capital Lease

Account Number: 181900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for assets under 

capital lease. This account does not close at yearend.

Account Title: Leasehold Improvements

Account Number: 182000

Normal Balance: Debit

Definition: The cost of improvements to leased land, buildings, structures, and facilities 

occupied by the U.S. Federal Government as a lessee, as well as easements 

and right-of-way. This account does not close at yearend.

Account Title: Accumulated Amortization on Leasehold Improvements

Account Number: 182900

Normal Balance: Credit

Definition: The amount of accumulated amortization charged to expense for leasehold 

improvements. This account does not close at yearend.

Account Title: Internal-Use Software

Account Number: 183000

Normal Balance: Debit

Definition: The amount of capitalized cost of internal-use software including (1) 

purchased off-the-shelf software, (2) contractor-developed software subject 

to amortization, and (3) internally developed software subject to 

amortization. This account does not close at yearend.

Account Title: Internal-Use Software in Development

Account Number: 183200

Normal Balance: Debit

Definition: The full cost amount incurred during the software development stage of (1) 

contractor-developed software, and (2) internally developed software, (as 

defined in FASAB SFFAS No. 10, "Accounting for Internal Use Software"). 

Upon completion, these costs will be transferred to USSGL account 183000, 

"Internal-Use Software." This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 28 December 2017

Account Title: Accumulated Amortization on Internal-Use Software

Account Number: 183900

Normal Balance: Credit

Definition: The accumulated amount of amortization charges to expense for internal-use 

software. Internal-use software will be amortized in a systematic and rational 

manner over the estimated useful life of the software. Software acquired for 

research and development with no alternative future use will be amortized 

over the period of the project as opposed to the normal life-cycle 

amortization. This account does not close at yearend.

Account Title: Other Natural Resources

Account Number: 184000

Normal Balance: Debit

Definition: The cost or appraised value of natural resources other than land. This 

account does not close at yearend.

Account Title: Allowance for Depletion

Account Number: 184900

Normal Balance: Credit

Definition: The reduction of an estimated available quantity of other natural resources. 

This account does not close at yearend.

Account Title: Other General Property, Plant, and Equipment

Account Number: 189000

Normal Balance: Debit

Definition: The value of general property, plant, and equipment not otherwise classified 

above. This account does not close at yearend.

Account Title: Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Account Number: 189900

Normal Balance: Credit

Definition: The amount of accumulated depreciation charged to expense for other 

general property, plant, and equipment. This account does not close at 

yearend.

Account Title: Receivable From Appropriations

Account Number: 192100

Normal Balance: Debit

Definition: The amount to be received from an appropriation to fund current or future 

expenses for which the appropriation has already been authorized by law. 

Note: The U.S. Department of the Treasury and the Office of Management 

and Budget must approve use of this account. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 29 December 2017

Account Title: Contingent Receivable for Capital Transfers

Account Number: 192300

Normal Balance: Debit

Definition: The amount of contingent capital transfer due from Federal entities to a 

General Fund Receipt Account. This account offsets USSGL account 

292300, "Contingent Liability for Capital Transfers."

This account does not close at yearend.

Account Title: Capital Transfers Receivable

Account Number: 192500

Normal Balance: Debit

Definition: The amount of capital transfers due to a General Fund Receipt Account from 

Federal entities. This account does not close at yearend.

Account Title: Asset for Agency's Custodial and Non-Entity Liabilities

Account Number: 198000

Normal Balance: Debit

Definition: The total amount of non-entity custodial assets for collections, or amounts to 

be collected, by Federal agencies on behalf of the General Fund of the U.S. 

Government. This amount will be reduced, at yearend, by the amount of 

associated Fund Balance With Treasury that is transferred (swept). These 

assets are a direct offset to the collecting entity's Custodial Liability (USSGL 

account 298000) and Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Liability (USSGL account 298500). This account is 

for the General Fund of the U.S. Government use only. This account does 

not close at yearend.

Account Title: Other Assets

Account Number: 199000

Normal Balance: Debit

Definition: Other assets not otherwise classified above. This account does not close at 

yearend.

Account Title: General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Account Number: 199500

Normal Balance: Debit

Definition: The net realizable value of general property, plant, and equipment that is 

permanently removed from service but not yet disposed and is reclassified in 

accordance with Federal Accounting Standards Advisory Board (FASAB), 

Federal Financial Accounting Technical Release No. 14, paragraphs 10 and 

12.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 30 December 2017

Account Title: Central Accounting Control Account

Account Number: 199900

Normal Balance: Debit

Definition: This is a control account to reconcile activity related to the Statement of 

Transactions and Accountability, Authority Transaction Module, and daily 

transcript reporting. This account is for the General Fund of the U.S. 

Government use only. This account does not close at yearend.

Account Title: Liability for Fund Balance With Treasury

Account Number: 201000

Normal Balance: Credit

Definition: The General Fund of the Treasury's liability for Fund Balance with U.S. 

Government. This account corresponds to the Federal reporting entity's Fund 

Balance With Treasury (USSGL account 101000). This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.

Account Title: Liability for Fund Balance While Awaiting a Warrant

Account Number: 209010

Normal Balance: Credit

Definition: The General Fund of the U.S. Government's Liability for Fund Balance with 

Treasury while awaiting a warrant. This account corresponds to the Federal 

Reporting entity's Fund Balance With Treasury While Awaiting a Warrant 

(USSGL account 109000). The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of Fiscal Service issues 

a warrant and must adjust to zero by yearend. This account is for the General 

Fund of the U.S. Government use only. This account does not close at 

yearend.

Account Title: Accounts Payable

Account Number: 211000

Normal Balance: Credit

Definition: The amount owed to another Federal agency, Federal entity, or non-Federal 

entity for goods and other property ordered and received, and for services 

rendered by other than employees. This account does not close at yearend.

Account Title: Accounts Payable for Federal Government Sponsored Enterprise

Account Number: 211200

Normal Balance: Credit

Definition: The amount owed to a Government Sponsored Enterprise (GSE) for excess 

of the GSE's liabilities over its assets. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 31 December 2017

Account Title: Disbursements in Transit

Account Number: 212000

Normal Balance: Credit

Definition: The amount of a voucher schedule payments transmitted to the regional 

disbursing office for payment but not processed by the regional disbursing 

office. This account does not close at yearend.

Account Title: Contract Holdbacks

Account Number: 213000

Normal Balance: Credit

Definition: The amount withheld from grantees or contractors pending completion of 

related contracts. This account does not close at yearend.

Account Title: Accrued Interest Payable - Not Otherwise Classified

Account Number: 214000

Normal Balance: Credit

Definition: The amount of interest accrued and owed to others that is not otherwise 

identified. This account does not close at yearend.

Account Title: Accrued Interest Payable - Loans

Account Number: 214100

Normal Balance: Credit

Definition: The amount of interest accrued and owed to others that is the result of loans 

issued under general and special financing authority. This does not include 

accrued interest payable on securities issued by the Bureau of the Fiscal 

Service, Federal Financing Bank and agencies with authority to issue 

securities, which should be reported in USSGL account 214200. This 

account does not close at yearend.

Account Title: Accrued Interest Payable - Debt

Account Number: 214200

Normal Balance: Credit

Definition: The amount of interest accrued and owed to agencies that is the result of 

securities issued by the Bureau of the Fiscal Service, Federal Financing 

Bank and agencies with authority to issue securities. This account does not 

close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 32 December 2017

Account Title: Payable for Transfers of Currently Invested Balances

Account Number: 215000

Normal Balance: Credit

Definition: The amount representing transfers payable from balances that are currently 

invested. To accommodate cash management practices, funds will remain 

invested until needed for disbursement. At such time, the receiving Federal 

entity will request a transfer of funds. The investing Federal entity will 

disinvest and transfer necessary funds via an SF 1151: Nonexpenditure 

Transfer Authorization. The budget authority from the transfer is realized, 

and obligations may be incurred before the actual transfer of funds. This 

account does not close at yearend.

Account Title: Expenditure Transfers Payable

Account Number: 215500

Normal Balance: Credit

Definition: The amount of financing sources payable to a trust fund or a Federal fund (as 

defined by the Office of Management and Budget) that occurs as a result of a 

nonexchange transaction. This account does not close at yearend.

Account Title: Entitlement Benefits Due and Payable

Account Number: 216000

Normal Balance: Credit

Definition: The amount of any unpaid entitlement benefits due to any qualifying entity, 

State, local, or tribal government as authorized by law as of the reporting 

date. This excludes loans, grants, or employee benefits. Entitlement benefits 

include but are not limited to: Federal Old-Age and Survivor's Insurance, 

Supplemental Security Income, Federal Disability Insurance, Federal 

Hospital Insurance (HI-Medicare, Part A), Federal Supplemental Medical 

Insurance (SMI-Medicare, Part B), Medicaid, Temporary Assistance to 

Needy Families, U.S. Department of Agriculture Nutrition Assistance 

Programs, unemployment to non-Federal employees, Black Lung Benefits, 

U.S. Department of Veterans Affairs Pension, and Railroad Retirement 

Pension Benefits, etc. This account does not close at yearend.

Account Title: Subsidy Payable to the Financing Account

Account Number: 217000

Normal Balance: Credit

Definition: The amount of subsidy payable from a program account to a financing 

account for both undisbursed direct loans and undisbursed guaranteed loans. 

This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 33 December 2017

Account Title: Loan Guarantee Liability

Account Number: 218000

Normal Balance: Credit

Definition: The expected present value amount of cash flows to and from the U.S. 

Federal Government from loan guarantees. This account is the financing 

fund for loan guarantee programs. Record all transactions that affect the 

subsidy for loan guarantees in this account. The initial transaction transfers 

the subsidy monies from the program fund to the financing fund. Although 

the normal balance for this account is credit, it is acceptable in certain 

instances for this account to have a debit balance. This account does not 

close at yearend.

Account Title: Other Liabilities With Related Budgetary Obligations

Account Number: 219000

Normal Balance: Credit

Definition: The amount of liabilities, not otherwise classified above, for which there is a 

related budgetary obligation (USSGL account 49X1). This account does not 

close at yearend.

Account Title: Employee Health Care Liability Incurred but Not Reported

Account Number: 219100

Normal Balance: Credit

Definition: The amount of claims or benefits that occurred during a particular time 

period but that have not yet been reported or submitted to an insurer. This 

account does not close at yearend.

Account Title: Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

Account Number: 219200

Normal Balance: Credit

Definition: The amount recorded for monetization/demonetization of SDRs to the 

Federal Reserve Bank in exchange for dollars. This account does not close at 

yearend. This USSGL account is to be used only by the Department of the 

Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 34 December 2017

Account Title: Allocation of Special Drawing Rights (SDRs)

Account Number: 219300

Normal Balance: Credit

Definition: The amount of corresponding liability representing the value of the reserve 

assets (that is, SDRs) allocated by the International Monetary Fund to meet 

global needs to supplement existing reserve assets. SDRs derive their quality 

as reserve assets from the undertakings of the members to accept them in 

exchange for "freely useable" currencies (the U.S. dollar, European euro, 

Japanese yen, and British pound sterling). This account does not close at 

yearend. This USSGL account is to be used only by the Department of the 

Treasury.

Account Title: Accrued Funded Payroll and Leave

Account Number: 221000

Normal Balance: Credit

Definition: The estimated amount of liability for salaries, wages, and funded annual 

leave and sick leave that have been earned but are unpaid. (Refer to FASAB 

SFFAS No. 1, "Accounting for Selected Assets and Liabilities," paragraph 

84.) This account does not close at yearend.

Account Title: Withholdings Payable

Account Number: 221100

Normal Balance: Credit

Definition: The amount withheld from employees' salaries for taxes, employee benefit 

contributions, wage garnishments, and other withholdings. This account does 

not close at yearend.

Account Title: Employer Contributions and Payroll Taxes Payable

Account Number: 221300

Normal Balance: Credit

Definition: The amount of the employer portion of payroll taxes and benefit 

contributions, such as retirement, including the Federal agency's contribution 

to the Thrift Savings Plan (Federal/Non-Federal Code attribute domain value 

"N"), and health and life insurance for covered employees. This account 

does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 35 December 2017

Account Title: Other Post Employment Benefits Due and Payable

Account Number: 221500

Normal Balance: Credit

Definition: The amount due to former or inactive employees (not retired) and/or 

beneficiaries. Other post employment benefits can include salary 

continuation, severance benefits, counseling, training, funded unemployment 

liability for Federal employees, funded Federal Employees' Compensation 

Act liability, and the current portion of veterans' disability compensation 

benefits. This is not an actuarial liability. This account does not close at 

yearend.

Account Title: Pension Benefits Due and Payable to Beneficiaries

Account Number: 221600

Normal Balance: Credit

Definition: The amount of pension benefits, excluding Railroad Retirement Benefits and 

U.S. Department of Veterans Affairs Pension, due from the administering 

Federal agencies to eligible Federal civilian employees, military employees, 

or their beneficiaries. This is not an actuarial liability. (Refer to FASAB 

SFFAS No. 1, "Accounting for Selected Assets and Liabilities," paragraph 

84.) This account does not close at yearend.

Account Title: Benefit Premiums Payable to Carriers

Account Number: 221700

Normal Balance: Credit

Definition: The amount due from the administering Federal agencies to the benefit 

carriers for providing health insurance employment benefits. (Refer to 

FASAB SFFAS No. 1 "Accounting for Selected Assets and Liabilities," 

paragraph 84.) This account does not close at yearend.

Account Title: Life Insurance Benefits Due and Payable to Beneficiaries

Account Number: 221800

Normal Balance: Credit

Definition: The amount of life insurance benefits due from the administering plans to 

eligible beneficiaries. This is not an actuarial liability. (Refer to FASAB 

SFFAS No. 1, "Accounting for Selected Assets and Liabilities," paragraph 

84.) This account does not close at yearend.

Account Title: Unfunded Leave

Account Number: 222000

Normal Balance: Credit

Definition: The amount recorded by an employer Federal agency for unpaid leave 

earned that an employee is entitled to upon separation and that will be 

funded by future years' budgetary resources. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 36 December 2017

Account Title: Unfunded FECA Liability

Account Number: 222500

Normal Balance: Credit

Definition: The amount of Federal Employees' Compensation Act (FECA) liability 

billed to Federal agencies by the Department of Labor for FECA payments 

made on the Federal agencies' behalves. This liability will be funded by 

future years' budgetary resources. This is not an actuarial liability. This 

account does not close at yearend.

Account Title: Other Unfunded Employment Related Liability

Account Number: 229000

Normal Balance: Credit

Definition: The amount of unfunded employment related liabilities not otherwise 

classified above that will be funded by future years' budgetary resources. 

Include the unfunded liability for unemployment for Federal employees in 

this account. This account does not close at yearend.

Account Title: Liability for Advances and Prepayments

Account Number: 231000

Normal Balance: Credit

Definition: The amount of payments received in advance of performance of activities for 

which revenue has not been earned. This account does not close at yearend.

Account Title: Other Deferred Revenue

Account Number: 232000

Normal Balance: Credit

Definition: The amount of revenue or income received but not yet earned from nonFederal sources not otherwise classified as advances or prepayments. An 

example is deferred revenue related to the pending sale of a forfeited asset. 

This account does not close at yearend.

Account Title: Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

Account Number: 240000

Normal Balance: Credit

Definition: The amount offsetting undeposited collections and collections deposited in 

nonfiduciary deposit funds awaiting disposition. This account does not close 

at yearend.

Account Title: Liability for Clearing Accounts

Account Number: 241000

Normal Balance: Credit

Definition: The amount that offsets collections deposited in clearing accounts awaiting 

disposition or reclassification. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 37 December 2017

Account Title: Principal Payable to the Bureau of the Fiscal Service

Account Number: 251000

Normal Balance: Credit

Definition: The amount of loan principal payable to the Bureau of the Fiscal Service. 

This account does not close at yearend.

Account Title: Capitalized Loan Interest Payable - Non-Credit Reform

Account Number: 251100

Normal Balance: Credit

Definition: The amount of accrued interest owed on a non-credit reform loan that has 

been capitalized. Capitalized interest, like loan principal, is subject to 

interest charges until such time as the debt is paid or otherwise settled. Also 

used to record the related payable resulting from the accretion of the original 

issue discount for Black Lung Disability Trust Fund Obligations. This 

account does not close at yearend.

Account Title: Principal Payable to the Federal Financing Bank

Account Number: 252000

Normal Balance: Credit

Definition: The amount of loan principal owed to the Federal Financing Bank. This 

account does not close at yearend.

Account Title: Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Account Number: 253000

Normal Balance: Credit

Definition: The par value of U.S. securities issued under general and special financing 

authority. This account does not close at yearend.

Account Title: Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253100

Normal Balance: Debit

Definition: The discount amount on U.S. securities issued under general and special 

financing authority. This account does not close at yearend.

Account Title: Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253200

Normal Balance: Credit

Definition: The premium amount on U.S. securities issued under general and special 

financing authority. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 38 December 2017

Account Title: Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253300

Normal Balance: Credit

Definition: The amortization amount of discount on securities issued under general and 

special financing authority. This account does not close at yearend.

Account Title: Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253400

Normal Balance: Debit

Definition: The amortization amount of premium on securities issued under general and 

special financing authority. This account does not close at yearend.

Account Title: Participation Certificates

Account Number: 254000

Normal Balance: Credit

Definition: The amount of liability for a Federal agency's share of participation 

certificates. This account does not close at yearend.

Account Title: Other Debt

Account Number: 259000

Normal Balance: Credit

Definition: All other forms of U.S. Federal Government obligations, secured and 

unsecured, not otherwise classified above. This account does not close at 

yearend.

Account Title: Actuarial Pension Liability

Account Number: 261000

Normal Balance: Credit

Definition: The amount recorded by the administering Federal agencies for actuarial 

present value of all future retirement benefits, based on projected salaries 

and total projected services less the actuarial present value of future normal 

cost contributions that would be made for and by the employees under the 

plan. (Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the 

Federal Government," paragraph 71.) This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 39 December 2017

Account Title: Actuarial Health Insurance Liability

Account Number: 262000

Normal Balance: Credit

Definition: The amount recorded by the administering Federal agencies for actuarial 

present value of all future health insurance benefits less the actuarial present 

value of future normal cost contributions that would be made for and by the 

employees under the plan. (Refer to FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government," paragraphs 79 and 88.) This account 

does not close at yearend.

Account Title: Actuarial Life Insurance Liability

Account Number: 263000

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for the expected 

present value of future outflows to be paid to, or on behalf of, existing policy 

holders, less expected present value of future net premiums to be collected. 

(Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the Federal 

Government," paragraph 113.) This account does not close at yearend.

Account Title: Actuarial FECA Liability

Account Number: 265000

Normal Balance: Credit

Definition: The amount recorded by employer Federal agencies for the actuarial present 

value of future Federal Employees' Compensation Act benefits provided to 

Federal employees or their beneficiaries as a result of work-related deaths, 

disability, or occupational disease. (Refer to FASAB SFFAS No. 5, 

"Accounting for Liabilities of the Federal Government," paragraphs 95 and 

96.) This account does not close at yearend.

Account Title: Actuarial Liabilities for Federal Insurance and Guarantee Programs

Account Number: 266000

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for estimated losses 

on Federal insurance and guarantee program claims (except social insurance 

and loan guarantee programs). This account does not close at yearend.

Account Title: Actuarial Liabilities for Treasury-Managed Benefit Programs

Account Number: 267000

Normal Balance: Credit

Definition: The amount recorded by the Department of the Treasury for actuarial 

liabilities of future benefit payments to be paid from programs such as the 

D.C. Federal Pension Fund and the D.C. Judicial Retirement Fund. This 

account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 40 December 2017

Account Title: Other Actuarial Liabilities

Account Number: 269000

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for actuarial 

liability of future benefit payments that is not otherwise classified above. 

Include other post employment benefit actuarial liability here; for example, 

actuarial liability for the Department of Veterans Affairs burial and 

compensation. This account does not close at yearend.

Account Title: Prior Liens Outstanding on Acquired Collateral

Account Number: 291000

Normal Balance: Credit

Definition: The value of liens approved and accepted as being claims against assets 

acquired through loan defaults. This account does not close at yearend.

Account Title: Contingent Liabilities

Account Number: 292000

Normal Balance: Credit

Definition: The amount that is recognized as a result of a past event where a future 

outflow or other sacrifice of resource is probable and measurable. Record a 

contingent liability related to environmental cleanup cost in USSGL account 

299500, "Estimated Cleanup Cost Liability." This account does not close at 

yearend.

Account Title: Contingent Liabilities - Federal Government Sponsored Enterprise

Account Number: 292200

Normal Balance: Credit

Definition: The amount of liquidity accruals and/or markup of liquidity preference 

accrued in a prior year for Government Sponsored Enterprise. It is probable 

that the amount will result in a measurable future outflow or other sacrifice 

of resources. This account does not close at yearend.

Account Title: Contingent Liability for Capital Transfers

Account Number: 292300

Normal Balance: Credit

Definition: The amount recognized as a result of past events where a capital transfer to a 

General Fund Receipt Account is probable and measurable. This account 

offsets USSGL account 192300, "Contingent Receivable for Capital 

Transfers." This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 41 December 2017

Account Title: Capital Lease Liability

Account Number: 294000

Normal Balance: Credit

Definition: The present value of liabilities for assets acquired under a lease agreement 

that meets the test for capitalizing the assets. This account does not close at 

yearend.

Account Title: Accounts Payable From Canceled Appropriations

Account Number: 296000

Normal Balance: Credit

Definition: The amount of reinstated valid accounts payable that were canceled. This 

account does not close at yearend.

Account Title: Liability for Capital Transfers

Account Number: 297000

Normal Balance: Credit

Definition: The amount to be transferred to a General Fund Receipt Account. This 

includes excess amounts in liquidating funds. This account does not close at 

yearend.

Account Title: Custodial Liability

Account Number: 298000

Normal Balance: Credit

Definition: The amount of custodial revenue, as defined by FASAB SFFAS No. 7, yet to 

be transferred to another entity. For amounts collected or to be collected on 

behalf of the General Fund of the U.S. Government, use Federal/NonFederal Code attribute domain value "G" and Transaction Partner Agency 

Identifier attribute domain value "099." For all other amounts, use the 

appropriate attribute domain value. This USSGL account is included on the

USSGL crosswalk for the Statement of Custodial Activity or on a custodial 

footnote. This account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 42 December 2017

Account Title: Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

Account Number: 298500

Normal Balance: Credit

Definition: The amount of non-entity assets held in a General Fund Receipt Account or 

other Department of the Treasury account symbol for transfer to other 

Federal entities. This account excludes amounts defined as custodial in 

FASAB SFFAS No. 7. For amounts collected or to be collected on behalf of 

the General Fund of the U.S. Government that are not on the Statement of 

Custodial Activity or on a custodial footnote, use Federal/Non-Federal Code 

attribute domain value "G" and Transaction Partner Agency Identifier 

attribute domain value "099." This USSGL account is included on the 

USSGL crosswalk for the Balance Sheet, but it is not included on the 

USSGL crosswalk for the Statement of Custodial Activity nor on a custodial 

footnote. This account does not close at yearend.

Account Title: Other Liabilities Without Related Budgetary Obligations

Account Number: 299000

Normal Balance: Credit

Definition: Other liabilities not otherwise classified, for which there is not a related 

budgetary obligation. The account may be used while awaiting a warrant to 

be issued for a reduction (i.e., rescission, across-the-board reduction, and 

sequestration) by the U. S. Department of the Treasury's Bureau of the Fiscal 

Service. The warrant must be issued by yearend. This account does not close 

at yearend.

Detailed information related to sequestration will be presented in a new 

scenario to be developed at a future date.

Account Title: Estimated Cleanup Cost Liability

Account Number: 299500

Normal Balance: Credit

Definition: The estimated amount of liability for projected future cleanup costs (not yet 

due and payable) associated with removing, containing, and/or disposing of 

(1) hazardous waste from property, or (2) material and/or property consisting 

of hazardous waste at permanent or temporary closure or shutdown of the 

associated property, plant, and equipment. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 43 December 2017

Account Title: Unexpended Appropriations - Cumulative

Account Number: 310000

Normal Balance: Credit

Definition: The amount of unexpended appropriations after fiscal yearend closing. The 

balance in this account remains the same during the fiscal year. Activity to 

increase or decrease unexpended appropriations is reflected in other USSGL 

accounts in the 310000 series. At yearend, the nominal USSGL accounts in 

the 310000 series are closed to this USSGL account, including special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government. During the fiscal year, the net of debit and credit balances in 

the 310000 series accounts reflects the total remaining balance of unused 

appropriations. Special and trust funds that receive appropriations from the 

General Fund of the U.S. Government are to record this account. This 

account does not close at yearend.

Account Title: Unexpended Appropriations - Appropriations Received

Account Number: 310100

Normal Balance: Credit

Definition: The amount of new appropriations received during the fiscal year. Special 

and trust funds do not use this USSGL account to record appropriations of 

dedicated collections. However, special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account.

Account Title: Unexpended Appropriations - Transfers-In

Account Number: 310200

Normal Balance: Credit

Definition: The amount of unexpended appropriations, from current or prior years, 

transferred in during the fiscal year. Special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account for transfers of unexpended appropriations.

Account Title: Unexpended Appropriations - Transfers-Out

Account Number: 310300

Normal Balance: Debit

Definition: The amount of unexpended appropriations, from current or prior years, 

transferred out during the fiscal year. Special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account for transfers of unexpended appropriations.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 44 December 2017

Account Title: Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Account Number: 310500

Normal Balance: Debit

Definition: The amount of net increase or decrease to unexpended appropriations due to 

errors in years preceding the prior-year's financial statements that resulted 

from mathematical mistakes, mistakes in the application of accounting 

principles, or oversight or misuse of facts that existed at the time the 

financial statements were prepared. Use only when comparative financial 

statements are being presented. Although the normal balance for this account 

is debit, it is acceptable in certain instances for this account to have a credit 

balance.

Account Title: Unexpended Appropriations - Adjustments

Account Number: 310600

Normal Balance: Debit

Definition: The amount of adjustments during the fiscal year to unexpended 

appropriations from current or prior years. Examples of adjustments include 

rescissions, and cancellations of expired appropriations. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance.

Account Title: Unexpended Appropriations - Used

Account Number: 310700

Normal Balance: Debit

Definition: The amount of reduction during the fiscal year to unexpended appropriations 

from current or prior years that is paired with USSGL account 570000, 

"Expended Appropriations," when goods and services are received or 

benefits provided. Special and trust funds that receive appropriations from 

the General Fund of the U.S. Government are to use this account.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 45 December 2017

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 310800

Normal Balance: Debit

Definition: The amount of net increase or decrease to unexpended appropriations due to 

errors in prior-period financial statements that resulted from mathematical 

mistakes, mistakes in the application of accounting principles, or oversight 

or misuse of facts that existed at the time the financial statements were 

prepared. Use USSGL account 310500, Unexpended Appropriations - Prior 

Period Adjustments Due to Corrections of Errors - Years Preceding the Prior 

Year for the amount of net increase or decrease to unexpended 

appropriations due to errors occurring in years preceding the prior year's 

financial statements. Although the normal balance for this account is debit, it 

is acceptable in certain instances for this account to have a credit balance.

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 310900

Normal Balance: Debit

Definition: The amount of net increase or decrease to unexpended appropriations from a 

prior period due to a change from one generally accepted accounting 

principle to another one that can be justified as preferable or the adoption of 

a new FASAB standard. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance.

Account Title: Appropriations Outstanding - Cumulative

Account Number: 320000

Normal Balance: Debit

Definition: The cumulative amount of appropriation outstanding for warrants issued and 

adjustments for appropriations. The balance in this account remains the same 

during the fiscal year. Activity to increase or decrease appropriations 

outstanding is reflected in other USSGL accounts in the 320000 series which 

will close into this USSGL account at yearend. This account is for the 

General Fund of the U.S. Government use only. This account does not close 

at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 46 December 2017

Account Title: Appropriations Outstanding - Warrants Issued

Account Number: 320100

Normal Balance: Debit

Definition: The amount of appropriations outstanding for warrants issued to Federal 

agencies during the fiscal year by the General Fund of the U.S. Government

Warrants issued to special or trust funds, other than dedicated and earmarked 

receipts, are included in this account. This account corresponds to the 

Federal reporting entity's Unexpended Appropriations- Appropriations 

Received (USSGL account 310100). This account is for the General Fund of 

the U.S. Government use only.

Account Title: Appropriations Outstanding - Transfers

Account Number: 320110

Normal Balance: Debit

Definition: The amount of unexpended appropriations, from current or prior years, 

transferred during the fiscal year. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a Credit balance. This account is for the General Fund of the U.S. 

Government use only.

Account Title: Appropriations Outstanding - Adjustments

Account Number: 320600

Normal Balance: Credit

Definition: The amount of adjustments during the fiscal year to appropriations 

outstanding from current or prior years. Examples of adjustments include 

rescissions and cancellation of expired appropriations. Although the normal 

balance for this account is a credit, it is acceptable in certain instances for 

this account to have a debit balance. This account corresponds to the Federal 

reporting entity's Unexpended Appropriations- Adjustments (USSGL 

account 310600). This account is for the General Fund of the U.S. 

Government use only.

Account Title: Appropriations Outstanding - Used

Account Number: 320700

Normal Balance: Credit

Definition: The amount of reduction during the fiscal year to appropriations outstanding 

from current or prior years. This account corresponds to the agencies' 

USSGL account 310700, "Unexpended Appropriations - Used". This 

account is for the General Fund of the U.S. Government use only.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 47 December 2017

Account Title: Cumulative Results of Operations

Account Number: 331000

Normal Balance: Credit

Definition: The amount of net difference since the inception of the activity between (1) 

expenses and losses, and (2) financing sources including appropriations, 

revenues, and gains. Although the normal balance for this account is credit, 

it is acceptable in certain instances for this account to have a debit balance. 

This account does not close at yearend.

Account Title: Fiduciary Net Assets

Account Number: 340000

Normal Balance: Credit

Definition: The value of beneficiaries' equity. Fiduciary activities generally do not 

crosswalk to the Federal entity's financial statements, but they should be 

included in the Federal entity's notes to the financial statements, as required 

by FASAB SFFAS No. 31, "Accounting for Fiduciary Activities." This 

account does not close at yearend.

Account Title: Contributions to Fiduciary Net Assets

Account Number: 341000

Normal Balance: Credit

Definition: Contributions increase fiduciary net assets. Contributions include cash 

collected from and on behalf of beneficiaries and directly increase a 

beneficiary's equity. Fiduciary activities generally do not crosswalk to the 

Federal entity's financial statements, but they should be included in the 

Federal entity's notes to the financial statements, as required by FASAB 

SFFAS No. 31, "Accounting for Fiduciary Activities."

Account Title: Withdrawals or Distributions of Fiduciary Net Assets

Account Number: 342000

Normal Balance: Debit

Definition: Disbursements to and on behalf of beneficiaries decrease fiduciary net 

assets. Disbursements are equity distributions to or on behalf of 

beneficiaries. Fiduciary activities generally do not crosswalk to the Federal 

entity's financial statements, but they should be included in the Federal 

entity's notes to the financial statements, as required by FASAB SFFAS No. 

31, "Accounting for Fiduciary Activities."

Account Title: Estimated Indefinite Contract Authority

Account Number: 403200

Normal Balance: Debit

Definition: The estimated amount of indefinite contract authority during the fiscal year 

that permits a Federal agency to incur obligations in advance of liquidating 

authority.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 48 December 2017

Account Title: Anticipated Adjustments to Contract Authority

Account Number: 403400

Normal Balance: Credit

Definition: Estimated amounts of reductions or increases during the fiscal year to 

contract authority. This also includes the estimated liquidation of contract 

authority from offsetting collections. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.

Account Title: Estimated Indefinite Borrowing Authority

Account Number: 404200

Normal Balance: Debit

Definition: The amount of estimated indefinite borrowing authority required to finance 

estimated obligations during the current year. The balance in this account 

will be adjusted to zero at yearend.

Account Title: Anticipated Reductions to Borrowing Authority

Account Number: 404400

Normal Balance: Credit

Definition: Estimated amounts of reductions during the fiscal year to borrowing 

authority.

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Account Number: 404700

Normal Balance: Credit

Definition: Anticipated amounts to be transferred from current-year resources to the 

General Fund of the U.S. Government during the fiscal year via 

nonexpenditure transfers.

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Account Number: 404800

Normal Balance: Credit

Definition: Anticipated amounts to be transferred from prior-year balances to the 

General Fund of the U.S. Government during the fiscal year via 

nonexpenditure transfers.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 49 December 2017

Account Title: Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Account Number: 405000

Normal Balance: Credit

Definition: An amount equal to the anticipated offsetting collections or offsetting 

receipts used to reduce the appropriation derived from the General Fund of 

the U.S. Government while waiting for the appropriation warrant to be 

adjusted. The balance in this account will be adjusted to zero at year end.

Account Title: Anticipated Collections From Non-Federal Sources

Account Number: 406000

Normal Balance: Debit

Definition: The amount of non-Federal entity collections, excluding reimbursables, 

expected in the current fiscal year.

Account Title: Anticipated Collections From Federal Sources

Account Number: 407000

Normal Balance: Debit

Definition: The amount of Federal agency collections, excluding reimbursables, 

expected in the current fiscal year.

Account Title: Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

Account Number: 408100

Normal Balance: Credit

Definition: The amount in USSGL account 412600, "Amounts Appropriated From 

Specific Invested TAFS - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Account Number: 408200

Normal Balance: Credit

Definition: The amount in USSGL account 416600, "Allocations of Realized Authority 

- To Be Transferred From Invested Balances," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 50 December 2017

Account Title: Transfers - Current-Year Authority - Receivable - Transferred

Account Number: 408300

Normal Balance: Credit

Definition: The amount in USSGL account 417100, "Nonallocation Transfers of 

Invested Balances - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.

Account Title: Debt Liquidation Appropriations

Account Number: 411100

Normal Balance: Debit

Definition: The amount appropriated to liquidate debt as specified in the appropriation 

language.

Account Title: Liquidation of Deficiency - Appropriations

Account Number: 411200

Normal Balance: Debit

Definition: The amount appropriated to liquidate a prior-year deficiency.

Account Title: Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts

Account Number: 411300

Normal Balance: Debit

Definition: The amount of receipts appropriated from an "unavailable" trust or special 

fund receipt account to a corresponding trust or special fund expenditure 

account. (Amounts deposited into trust or special fund receipt accounts 

designated by the Department of the Treasury as "unavailable" are 

appropriated via Treasury warrant, upon legislative action, to the 

corresponding expenditure account.) This budgetary resource account does 

not correspond with proprietary USSGL account 310100, "Unexpended 

Appropriations - Appropriations Received."

Account Title: Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Account Number: 411400

Normal Balance: Debit

Definition: The amount of receipts appropriated from an "available" trust or special fund 

receipt account to a corresponding trust or special fund expenditure account. 

(Amounts designated by the Department of the Treasury as "available" are 

immediately transferred without further action.) This budgetary resource 

account does not correspond with proprietary USSGL account 310100, 

"Unexpended Appropriations - Appropriations Received."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 51 December 2017

Account Title: Loan Subsidy Appropriation

Account Number: 411500

Normal Balance: Debit

Definition: The amount of budget authority appropriated by law for loan subsidies in 

direct loan and loan guarantee programs.

Account Title: Debt Forgiveness Appropriation

Account Number: 411600

Normal Balance: Debit

Definition: The amount of budget authority that Congress provides equivalent to an 

inferred appropriation to retire debt as specified in a public law. This 

excludes debt subject to credit reform.

Account Title: Loan Administrative Expense Appropriation

Account Number: 411700

Normal Balance: Debit

Definition: The amount of new budget authority appropriated by law for administrative 

expenses in direct loan and loan guarantee programs.

Account Title: Reestimated Loan Subsidy Appropriation

Account Number: 411800

Normal Balance: Debit

Definition: The amount of budget authority appropriated for direct loan and loan 

guarantee subsidies based upon reestimates as specified in the Federal Credit 

Reform Act of 1990.

Account Title: Other Appropriations Realized

Account Number: 411900

Normal Balance: Debit

Definition: The amount of budget authority appropriated as specified in the 

appropriation language for all other appropriations not otherwise classified.

Account Title: Other Appropriations Realized - International Monetary Fund

Account Number: 411990

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language. This USSGL can only be 

used by the Department of the Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 52 December 2017

Account Title: Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Account Number: 411991

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language for the increase in the 

reserve tranche position. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

Account Number: 411992

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language for the increase in the letter 

of credit. This USSGL account can only be used by the Department of the 

Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow

Account Number: 411993

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund as specified in the appropriation language for the increase in the New 

Arrangements to Borrow. This USSGL account can only be used by the

Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Account Number: 411994

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary 

Fund due to an increase in the exchange rate in the New Arrangements to 

Borrow. This USSGL account can only be used by the Department of the 

Treasury.

Account Title: Anticipated Indefinite Appropriations

Account Number: 412000

Normal Balance: Debit

Definition: The current estimate of anticipated indefinite amounts to become available 

under either a standing provision of law or a new appropriation that provides 

budget authority.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 53 December 2017

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

Account Number: 412100

Normal Balance: Debit

Definition: The amount of authority reclassified from USSGL account 412600, 

"Amounts Appropriated From Specific Invested TAFS - Receivable," 

because of a cancellation. Since this is a reclassification of a receivable, 

there is no impact on fund balance. Use this account only in a specific 

Federal agency expenditure account where the receivable is from an invested 

expenditure account.

Account Title: Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

Account Number: 412200

Normal Balance: Debit

Definition: The amount receivable for interest on the Bureau of the Fiscal Service 

securities to be paid in the future. Only the Bureau of the Fiscal Service may 

use this account. This account does not close at yearend

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Account Number: 412300

Normal Balance: Debit

Definition: The amount of authority reclassified from USSGL account 412600, 

"Amounts Appropriated From Specific Invested TAFS - Receivable," 

because of a temporary reduction. Since this is a reclassification of a 

receivable, there is no impact on fund balance. Use this account only in a 

specific Federal agency expenditure account where the receivable is from an 

invested expenditure account.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Account Number: 412400

Normal Balance: Credit

Definition: The amount of authority reclassified from USSGL account 412700, 

"Amounts Appropriated From Specific Invested TAFS - Payable," because 

of a temporary reduction or cancellation. Since this is a reclassification of a 

payable, there is no impact on fund balance. Use this account only in an 

invested expenditure account where the payable is to a specific Federal 

agency expenditure account.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 54 December 2017

Account Title: Loan Modification Adjustment Transfer Appropriation

Account Number: 412500

Normal Balance: Debit

Definition: The amount appropriated to a financing account from a permanent indefinite 

appropriation to cover the cost of a modification adjustment transfer. 

Modification costs are calculated using a current discount rate at which a 

cohort pays or earns interest. When the cost of a modification is less when 

calculated at the current discount rate than at the discount rate at which the 

cohort pays or earns interest, a modification adjustment transfer 

appropriation is required.

Account Title: Amounts Appropriated From Specific Invested TAFS - Receivable

Account Number: 412600

Normal Balance: Debit

Definition: Amounts appropriated in an appropriation or authorization act from an 

invested Treasury Appropriation Fund Symbol (TAFS) to a specific Federal 

agency account. The amounts appropriated to the Federal agency will be 

accomplished via nonexpenditure transfer; however, the amounts are 

reflected in the Budget of the United States Government: Appendix as an 

appropriation rather than as a transfer. For cash management purposes, the 

funds remain invested until needed for disbursement; therefore, a receivable 

is required to reflect the total budget authority. This account does not close 

at yearend.

Account Title: Amounts Appropriated From Specific Invested TAFS - Payable

Account Number: 412700

Normal Balance: Credit

Definition: Amounts appropriated in an appropriation or authorization act from an 

invested Treasury Appropriation Fund Symbol (TAFS) to a specific 

expenditure account. The amounts appropriated to the Federal agency will be 

accomplished via nonexpenditure transfer; however, the amounts are 

reflected in the Budget of the United States Government: Appendix as an 

appropriation rather than as a transfer. For cash management purposes, the 

funds remain invested until needed for disbursement; therefore, a payable is 

required to reflect the total budget authority. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 55 December 2017

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-In

Account Number: 412800

Normal Balance: Debit

Definition: Amounts appropriated in an appropriation or authorization act from a 

Federal agency Treasury Appropriation Fund Symbol (TAFS) to a specific 

agency expenditure account and transferred in via nonexpenditure transfer. 

However, the amounts are reflected in the Budget of the United States 

Government: Appendix as an appropriation rather than a transfer. Exceptions 

for use of this account, in the absence of investment authority, include the 

transfers-in of special fund user fees to a Nuclear Regulatory Commission or 

Internal Revenue Service general fund expenditure account.

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Account Number: 412900

Normal Balance: Credit

Definition: Amounts appropriated in an appropriation or authorization act from an 

invested Treasury Appropriation Fund Symbol (TAFS) to a specific Federal 

agency expenditure account, and then transferred out via nonexpenditure 

transfer. However, the amounts are reflected in the Budget of the United 

States Government: Appendix as an appropriation rather than a transfer. 

Exceptions for use of this account, in the absence of investment authority, 

include the transfers-out of special fund user fees to a Nuclear Regulatory 

Commission or Internal Revenue Service general fund expenditure account.

Account Title: Appropriation To Liquidate Contract Authority Withdrawn

Account Number: 413000

Normal Balance: Credit

Definition: The amount of the excess portion of an appropriation to liquidate obligations 

incurred against contract authority that is no longer required.

Account Title: Current-Year Contract Authority Realized

Account Number: 413100

Normal Balance: Debit

Definition: The amount of new authority to incur obligations in advance of a separate 

appropriation of liquidating cash or collections.

Account Title: Substitution of Contract Authority

Account Number: 413200

Normal Balance: Credit

Definition: The amount of spending authority from offsetting collections represented by 

unfilled customer orders or accounts receivable used to replace obligated 

contract authority as a budgetary resource. Note: This account can only be 

used by the Department of Defense.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 56 December 2017

Account Title: Decreases to Indefinite Contract Authority

Account Number: 413300

Normal Balance: Credit

Definition: The amount necessary to reconcile contract authority to obligations for 

Treasury Appropriation Fund Symbols that are funded with indefinite 

contract authority.

Account Title: Contract Authority Withdrawn

Account Number: 413400

Normal Balance: Credit

Definition: The amount of unfunded indefinite contract authority withdrawn due to 

recoveries of prior-year obligations.

Account Title: Contract Authority Liquidated

Account Number: 413500

Normal Balance: Credit

Definition: The amount of funds received during the fiscal year from appropriations, 

nonexpenditure transfers, or offsetting collections that liquidate contract 

authority.

Account Title: Contract Authority To Be Liquidated by Trust Funds

Account Number: 413600

Normal Balance: Credit

Definition: The appropriation of trust fund receipts from one trust fund to liquidate 

contract authority in another trust fund, where the nonexpenditure transfer of 

funds has not yet been accomplished. For cash management purposes, the 

funds remain invested until needed for disbursement. This account does not 

close at yearend

Account Title: Transfers of Contract Authority - Allocation

Account Number: 413700

Normal Balance: Debit

Definition: The amount of contract authority transferred between parent and allocation 

(child) Treasury Appropriation Fund Symbols based upon an approved 

letter. This occurs before the actual transfer of funds, which is to be 

accomplished as a nonexpenditure allocation transfer. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance. This account does not close at yearend.

Account Title: Appropriation To Liquidate Contract Authority

Account Number: 413800

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to 

fund contract authority as specified in the appropriation language.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 57 December 2017

Account Title: Contract Authority Carried Forward

Account Number: 413900

Normal Balance: Debit

Definition: The amount of contract authority carried forward into the next fiscal year. 

This account does not close at yearend.

Account Title: Substitution of Borrowing Authority

Account Number: 414000

Normal Balance: Credit

Definition: The amount of borrowing authority replaced by appropriations or offsetting 

collections that were initially used to liquidate obligations incurred against 

authority to borrow.

Account Title: Current-Year Borrowing Authority Realized

Account Number: 414100

Normal Balance: Debit

Definition: The authorized amount of new authority to expend monies borrowed from 

the Bureau of the Fiscal Service or other investors. Report authority 

borrowed for such obligations even though the Federal agency ultimately 

will use subsequent appropriations or offsetting collections to liquidate the 

obligations.

Account Title: Actual Repayment of Borrowing Authority Converted to Cash

Account Number: 414200

Normal Balance: Credit

Definition: Amounts transferred to the General Fund of the U.S. Government by a 

nonexpenditure transfer for unused or excess borrowing amounts to repay 

debt. The borrowing authority has been exercised but has not been used to 

liquidate obligations.

Account Title: Current-Year Decreases to Indefinite Borrowing Authority Realized

Account Number: 414300

Normal Balance: Credit

Definition: The amount necessary to reconcile current-year borrowing authority realized 

to obligations for Treasury Appropriation Fund Symbols that are funded 

with indefinite borrowing authority.

Account Title: Borrowing Authority Withdrawn

Account Number: 414400

Normal Balance: Credit

Definition: The amount of indefinite borrowing authority withdrawn due to recoveries 

of prior- year obligations where the authority to borrow was not borrowed.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 58 December 2017

Account Title: Borrowing Authority Converted to Cash

Account Number: 414500

Normal Balance: Credit

Definition: The amount of nonexpenditure transfers during the fiscal year that reduces 

borrowing authority.

Account Title: Actual Repayments of Debt, Current-Year Authority

Account Number: 414600

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year from current-year resources to repay debt. This also includes amounts 

actually transferred by nonexpenditure transfer during the fiscal year to 

repay debt forgiven. This excludes amounts related to actual repayments of 

borrowing authority converted to cash.

Account Title: Actual Repayments of Debt, Prior-Year Balances

Account Number: 414700

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year from prior-year balances to repay debt. This excludes amounts related 

to actual repayments of borrowing authority converted to cash.

Account Title: Resources Realized From Borrowing Authority

Account Number: 414800

Normal Balance: Debit

Definition: The amount drawn during the fiscal year to fund borrowing authority at the 

time of disbursement.

Account Title: Borrowing Authority Carried Forward

Account Number: 414900

Normal Balance: Debit

Definition: The amount of borrowing authority carried forward into the next fiscal year 

for definite borrowing authority. For indefinite borrowing authority, this will 

be the amount that is supported by unpaid obligations (undelivered orders 

and expended authority). This account does not close at yearend.

Account Title: Reappropriations - Transfers-In

Account Number: 415000

Normal Balance: Debit

Definition: The amount of new budget authority transferred in based on a law that 

extends the availability of unobligated balances of budget authority that have 

expired, as a result of legislation enacted subsequent to the law that provided 

the budget authority. This transaction is accomplished via an SF 1151: 

Nonexpenditure Transfer Authorization.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 59 December 2017

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Account Number: 415100

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year of current-year resources to capital transfer miscellaneous receipt 

accounts, such as Treasury Appropriation Fund Symbols series 161000, 

"Earnings of Government-Owned Enterprises," and 281000, "Repayments of 

Capital Investment, Government-Owned Enterprises."

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Account Number: 415200

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year of prior- year unobligated balances to capital transfer miscellaneous 

receipt accounts, such as Treasury Appropriation Fund Symbols series 

161000, "Earnings of Government-Owned Enterprises," and 281000 

"Repayments of Capital Investment, Government-Owned Enterprises."

Account Title: Transfers of Contract Authority - Nonallocation

Account Number: 415300

Normal Balance: Debit

Definition: The amount of contract authority transferred between two nonallocation 

Treasury Appropriation Fund Symbols. This occurs before the actual transfer 

of funds, which will later be accomplished as a nonexpenditure 

nonallocation transfer. Only the Department of Transportation may use this 

account. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. This account is reduced 

at yearend by the amount of appropriations received to liquidate contract 

authority nonallocation transferred. This account does not close at yearend.

Account Title: Appropriation To Liquidate Contract Authority - Nonallocation -

Transferred

Account Number: 415400

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to 

fund contract authority transferred from one nonallocation Treasury

Appropriation Fund Symbol to another. The transfer is accomplished via an 

SF 1151: Nonexpenditure Transfer Authorization. Only the Department of 

Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 60 December 2017

Account Title: Appropriation To Liquidate Contract Authority - Allocation -

Transferred

Account Number: 415500

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to 

fund contract authority transferred from the parent Treasury Appropriation 

Fund Symbol (TAFS) to its Allocation TAFS. The transfer is accomplished 

via SF 1151: Nonexpenditure Transfer Authorization. Only the Department 

of Transportation and agencies that receive allocation transfers from the 

Department of Transportation may use this account. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance.

Account Title: Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

Account Number: 415700

Normal Balance: Debit

Definition: The amount of budget authority that becomes available for obligation from 

balances of receipts or appropriations previously precluded from obligation. 

This occurs when current-year receipts or appropriations do not cover 

current-year obligations or when certain legal requirements are met. The 

balance in this account closes into USSGL account 439700, "Receipts and 

Appropriations Temporarily Precluded From Obligation."

Account Title: Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Account Number: 415800

Normal Balance: Debit

Definition: The amount of budget authority that becomes available for obligation from 

balances of offsetting collections previously precluded from obligation. This 

occurs when current-year offsetting collections do not cover current-year 

obligations or when certain legal requirements are met. The balance in this 

account closes into USSGL account 439800, "Offsetting Collections 

Temporarily Precluded From Obligation."

Account Title: Repayment of Repayable Advances - Current-Year Authority

Account Number: 415900

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year to Advances to the Unemployment Trust Fund and Other Funds for 

repayment of repayable advances. This transaction is accomplished via a 

Nonexpenditure Transfer. This USSGL account is to be used by only the 

Department of Labor and Department of Health and Human Services. Use 

only with Office of Management and Budget approval.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 61 December 2017

Account Title: Repayment of Repayable Advances - Prior-Year Balances

Account Number: 415901

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal 

year to Advances to the Unemployment Trust Fund and Other Funds for 

repayment of repayable advances of prior year balances. This transaction is 

accomplished via a Nonexpenditure Transfer. This USSGL account is to be 

used by only the Department of Labor and Department of Health and Human 

Services. Use only with Office of Management and Budget approval. The 

balance is the result of recoveries of prior year obligations.

Account Title: Anticipated Transfers - Current-Year Authority

Account Number: 416000

Normal Balance: Debit

Definition: The net amount of anticipated nonexpenditure transfers during the fiscal year 

of current-year unobligated authority to or from appropriations and funds. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance.

Account Title: Allocations of Authority - Anticipated From Invested Balances

Account Number: 416500

Normal Balance: Debit

Definition: The amount of new budget authority anticipated by a receiving allocation 

Treasury Appropriation Fund Symbol (TAFS), based on an apportionment 

request by the receiving TAFS, to be distributed from the parent TAFS via 

nonexpenditure transfer, during the fiscal year. Use this USSGL account in 

conjunction with USSGL accounts 416600, "Allocations of Realized 

Authority - To Be Transferred From Invested Balances," and/or 416700, 

"Allocations of Realized Authority - Transferred From Invested Balances."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 62 December 2017

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Account Number: 416600

Normal Balance: Debit

Definition: The amount of undistributed funds to be allocated between two Treasury 

Appropriation Fund Symbols (TAFS) where the parent TAFS maintains 

invested balances. The parent TAFS would record a normal credit to this 

account, and the receiving TAFS would record a normal debit to this 

account. For cash management purposes, the funds remain invested until 

needed for disbursement. This USSGL account is to be recorded mainly by 

trust funds and special funds, which typically have investment authority. 

(This occurs before the request for an SF 1511: Nonexpenditure Transfer 

Authorization and is only permissible under specific circumstances.)

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account does not close at yearend.

Account Title: Allocations of Realized Authority - Transferred From Invested 

Balances

Account Number: 416700

Normal Balance: Debit

Definition: The net amount of realized authority and accomplished nonexpenditure 

transfers during the fiscal year of current-year or prior-year obligated 

authority. Use this USSGL allocation account when the parent Treasury 

Appropriation Fund Symbol has investment authority; most commonly 

associated with trust and special funds. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Account Number: 416800

Normal Balance: Debit

Definition: The amount of authority reclassified from USSGL account 416600, 

"Allocations of Realized Authority - To Be Transferred From Invested 

Balances," because of a temporary reduction. The amount is equal to the 

amount of the temporary reduction. Since this is a reclassification of an 

amount that is either receivable or payable there is no impact on fund 

balance. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 63 December 2017

Account Title: Transfers - Current-Year Authority

Account Number: 417000

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers between two Treasury 

Appropriation Fund Symbols during the fiscal year of current-year 

unobligated authority. This amount excludes transfers of amounts from 

invested balances. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Nonallocation Transfers of Invested Balances - Receivable

Account Number: 417100

Normal Balance: Debit

Definition: The amount to be transferred in of unrealized nonexpenditure transfers of 

invested balances, excluding allocation transfers, between two trust funds or 

between two Federal funds (as defined by the Office of Management and 

Budget), when investment authority is involved. For cash management 

purposes, the funds remain invested until needed for disbursement. (This 

occurs before the request for an SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances.) 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. This account does 

not close at yearend.

Account Title: Nonallocation Transfers of Invested Balances - Payable

Account Number: 417200

Normal Balance: Credit

Definition: The amount to be transferred out of unrealized nonexpenditure transfers of 

invested balances, excluding allocation transfers, between two trust funds or 

between two Federal funds (as defined by Office of Management and 

Budget), when investment authority is involved. For cash management 

purposes, the funds remain invested until needed for disbursement. (This 

occurs before the request for an SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances.)

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. This account does 

not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 64 December 2017

Account Title: Nonallocation Transfers of Invested Balances - Transferred

Account Number: 417300

Normal Balance: Debit

Definition: The amount of nonexpenditure transfers of invested balances accomplished 

via an SF 1151: Nonexpenditure Transfer Authorization, that reduce 

previously established USSGL accounts 417100, "Nonallocation Transfers 

of Invested Balances - Receivable" or 417200, "Nonallocation Transfers of 

Invested Balances - Payable." Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance.

Account Title: Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Account Number: 417500

Normal Balance: Debit

Definition: The amount of new budget authority transferred between a parent Treasury 

Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer, during the fiscal year, when no 

investment authority is involved. This USSGL account is to be recorded 

mainly by general funds and revolving funds, which typically do not have 

investment authority. Although the normal balance for this account is debit, 

it is for this account to have a credit balance.

Account Title: Allocation Transfers of Current-Year Authority for Noninvested 

Accounts - International Monetary Fund

Account Number: 417590

Normal Balance: Debit

Definition: The amount of new budget authority transferred between a parent Treasury 

Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer, during the fiscal year, when no 

investment authority is involved. This USSGL account is to be recorded for 

International Monetary Fund. Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance. This 

USSGL can only be used by the Department of the Treasury.

Account Title: Allocation Transfers of Prior-Year Balances

Account Number: 417600

Normal Balance: Debit

Definition: The amount of unobligated prior-year balances transferred between a parent 

Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 65 December 2017

Account Title: Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

Account Number: 417690

Normal Balance: Debit

Definition: The amount of unobligated prior-year balances transferred between a parent 

Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS via an 

accomplished nonexpenditure transfer. This USSGL account is to be 

recorded for International Monetary Fund. Although the normal balance for 

this account is debit, it is acceptable for this account to have a credit balance. 

This USSGL can only be used by the Department of the Treasury.

Account Title: Anticipated Transfers - Prior-Year Balances

Account Number: 418000

Normal Balance: Debit

Definition: The net amount of anticipated nonexpenditure transfers of prior-year 

unobligated balances to or from appropriations and funds. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance.

Account Title: Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Account Number: 418300

Normal Balance: Debit

Definition: The amount of anticipated nonexpenditure transfers of prior-year 

unobligated balances between two unexpired Treasury Appropriation Fund 

Symbols resulting from legislation that changed the purpose for which the 

balances are available for obligation. These anticipated transfers are 

reflected as anticipated transfers of new budget authority on the SF 133: 

Report on Budget Execution and Budgetary Resources. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Transfers - Prior-Year Balances

Account Number: 419000

Normal Balance: Debit

Definition: The net amount of realized nonexpenditure transfers during the fiscal year of 

prior-year unobligated balances to or from appropriations and funds. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 66 December 2017

Account Title: Balance Transfers - Extension of Availability Other Than 

Reappropriations

Account Number: 419100

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers during the fiscal year from 

an expired Treasury Appropriation Fund Symbol (TAFS) to an unexpired 

TAFS as a result of authority to extend the period of availability of the 

expired balances that does not meet the definition of a reappropriation. This 

transaction is accomplished via an SF 1151: Nonexpenditure Transfer 

Authorization. Use only with Office of Management and Budget approval. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Balance Transfers - Unexpired to Expired

Account Number: 419200

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers during the fiscal year from 

an unexpired Treasury Appropriation Fund Symbol (TAFS) to an expired 

TAFS, for example to minimize the effect of foreign currency fluctuations in 

order to maintain the budgeted level of operations for such expired TAFS. 

This transaction is accomplished via an SF 1151: Nonexpenditure Transfer 

Authorization. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Account Number: 419300

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers during the fiscal year of 

prior-year unobligated balances between two unexpired Treasury 

Appropriation Fund Symbols resulting from legislation that changed the 

purpose for which the balances are available for obligation. These balance 

transfers are reflected as transfers of new budget authority on the SF 133: 

Report on Budget Execution and Budgetary Resources and the Office of 

Management and Budget Program and Financing Schedule. Although the 

normal balance for this account is debit, it is acceptable for this account to 

have a credit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 67 December 2017

Account Title: Transfer of Obligated Balances

Account Number: 419500

Normal Balance: Debit

Definition: The amount of resources with obligations transferred to or from 

appropriations and funds recorded via nonexpenditure transfer during the 

fiscal year. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Balance Transfers-In - Expired to Expired

Account Number: 419600

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers-in during the fiscal year of 

unobligated balances to an expired Treasury Appropriation Fund Symbol 

(TAFS) from another expired TAFS. Examples include when it is required 

that an expired recipient TAFS return unobligated authority back to the 

originating TAFS, which also is expired. This transaction is accomplished 

via SF 1151: Nonexpenditure Transfer Authorization.

Account Title: Balance Transfers-Out - Expired to Expired

Account Number: 419700

Normal Balance: Credit

Definition: The amount of realized nonexpenditure transfers-out during the fiscal year of 

unobligated balances from an expired Treasury Appropriation Fund Symbol 

(TAFS) to another expired TAFS. Examples include when it is required that 

an expired recipient TAFS return unobligated authority back to the 

originating TAFS, which also is expired. This transaction is accomplished 

via SF 1151: Nonexpenditure Transfer Authorization.

Account Title: Transfer of Expired Expenditure Transfers - Receivable

Account Number: 419900

Normal Balance: Debit

Definition: The amount of transfers during the fiscal year of unobligated expenditure 

transfers receivable from an expired Treasury Appropriation Fund Symbol 

(TAFS) to an unexpired TAFS. This transaction is not accomplished via an 

SF 1151: Nonexpenditure Transfer Authorization. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Total Actual Resources - Collected

Account Number: 420100

Normal Balance: Debit

Definition: This account is used at yearend closing to consolidate the total amount of 

actual resources collected from all sources. This account does not close at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 68 December 2017

Account Title: Total Actual Resources - Collected - International Monetary Fund

Account Number: 420190

Normal Balance: Debit

Definition: This account is used at yearend closing to consolidate the total amount of 

actual resources collected from all sources for the International Monetary 

Fund that does not crosswalk to the budgetary reports. This account does not 

close at yearend. This USSGL can only be used by the Department of the 

Treasury.

Account Title: Adjustment to Total Resources - Disposition of Canceled Payables

Account Number: 420800

Normal Balance: Credit

Definition: The amount of an adjustment to a canceled payable in a canceled Treasury 

Appropriation Fund Symbol (for example, an adjustment is to pay for a 

canceled payable).

Account Title: Anticipated Reimbursements and Other Income

Account Number: 421000

Normal Balance: Debit

Definition: The estimate of reimbursements expected to be earned during the current 

fiscal year, subject to Office of Management and Budget apportionment, 

other authorized reimbursements, and/or other income for which current 

fiscal year obligational authority is automatically established based on 

customer orders received.

Account Title: Liquidation of Deficiency - Offsetting Collections

Account Number: 421200

Normal Balance: Debit

Definition: The amount of current-year spending authority from offsetting collections 

reclassified to liquidate a prior-year deficiency. This excludes reimbursable 

and unfilled customer order activity.

Account Title: Anticipated Expenditure Transfers from Trust Funds

Account Number: 421500

Normal Balance: Debit

Definition: The amount of anticipated appropriation expenditure transfers from a trust 

fund to a general fund during the fiscal year. In exceptional cases, this 

includes anticipated expenditure transfers to trust fund accounts, (for 

example, where the recipient account is a Limitation on Administrative 

Expenses trust fund) and anticipated expenditure transfers from a special 

fund (for example where the paying account is the Treasury Forfeiture 

Fund).
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 69 December 2017

Account Title: Unfilled Customer Orders Without Advance

Account Number: 422100

Normal Balance: Debit

Definition: The total amount of unearned reimbursable orders accepted without an 

advance. This account represents the amount of goods and/or services to be 

furnished for other Federal Government agencies and for the public, if 

permitted by law and by long-standing, generally accepted practice. It also 

includes amounts for "jointly supported projects." At the time goods and/or 

services are furnished, the amount becomes reimbursements earned. In 

addition, this account is used in the credit financing fund to record the 

subsidy that will be received when previously obligated loans are disbursed. 

This account does not close at yearend.

Account Title: Unfilled Customer Orders With Advance

Account Number: 422200

Normal Balance: Debit

Definition: The total amount of unearned reimbursable orders accepted with an advance. 

This account represents the amount of goods and/or services to be furnished 

for other Federal Government agencies or the public. It also includes 

amounts for "jointly supported projects." At the time goods and/or services 

are furnished, the amount becomes reimbursements earned. This account 

does not close at yearend.

Account Title: Expenditure Transfers from Trust Funds - Receivable

Account Number: 422500

Normal Balance: Debit

Definition: The amount of expenditure transfers from a trust fund to a general fund, 

authorized by law but not yet collected. In exceptional cases, this includes 

expenditure transfers receivable in trust fund accounts (for example, where 

the recipient account is a Limitation on Administrative Expenses trust fund) 

and expenditure transfers receivable from a special fund (for example where 

the paying account is the Treasury Forfeiture Fund). This account does not 

close at yearend.

Account Title: Unfilled Customer Orders Without Advance - Transferred

Account Number: 423000

Normal Balance: Debit

Definition: The amount in USSGL account 422100, "Unfilled Customer Orders Without 

Advance," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 70 December 2017

Account Title: Unfilled Customer Orders With Advance - Transferred

Account Number: 423100

Normal Balance: Credit

Definition: The amount in USSGL account 422200, "Unfilled Customer Orders With 

Advance," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is credit, it is 

acceptable for this account to have a debit balance.

Account Title: Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Account Number: 423200

Normal Balance: Debit

Definition: The amount in USSGL account 422500, "Appropriation Trust Fund 

Expenditure Transfers - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Reimbursements and Other Income Earned - Receivable -

Transferred

Account Number: 423300

Normal Balance: Debit

Definition: The amount in USSGL account 425100, "Reimbursements and Other 

Income Earned - Receivable," transferred from one Treasury Appropriation 

Fund Symbol to another. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.

Account Title: Other Federal Receivables - Transferred

Account Number: 423400

Normal Balance: Debit

Definition: The amount in USSGL account 428700, "Other Federal Receivables," 

transferred from one Treasury Appropriation Fund Symbol to another. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Account Number: 424000

Normal Balance: Credit

Definition: An amount equal to the actual offsetting collections or offsetting receipts 

used to reduce the appropriation derived from the General Fund of the U.S. 

Government while waiting for the appropriation warrant to be adjusted. The 

balance in this account will be adjusted to zero at year end.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 71 December 2017

Account Title: Reimbursements and Other Income Earned - Receivable

Account Number: 425100

Normal Balance: Debit

Definition: The amount of reimbursements and other income earned but not collected to 

date through the delivery of goods and performance of services. This 

account does not close at year-end.

Account Title: Reimbursements and Other Income Earned - Collected

Account Number: 425200

Normal Balance: Debit

Definition: The amount of reimbursements and other income earned and collected to

date through the provision of goods and performance of services.

Account Title: Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

Account Number: 425300

Normal Balance: Debit

Definition: The total amount of prior-year reimbursable orders accepted with an advance 

and subsequently returned to the ordering entity as obligations and outlays.

Account Title: Expenditure Transfers from Trust Funds - Collected

Account Number: 425500

Normal Balance: Debit

Definition: The amount of expenditure transfers collected by a general fund from a trust 

during the fiscal year. In exceptional cases, this includes expenditure 

transfers to trust fund accounts (for example, where the recipient account is a 

Limitation on Administrative Expenses trust fund) and expenditure transfers 

from a special fund (e.g. where the paying account is the Treasury Forfeiture 

Fund).

Account Title: Actual Collections of "governmental-type" Fees

Account Number: 426000

Normal Balance: Debit

Definition: The amount of fees collected during the fiscal year from non-Federal sources 

arising from the Federal Government's exercise of its sovereign or 

governmental powers.

Account Title: Actual Collections of Business-Type Fees

Account Number: 426100

Normal Balance: Debit

Definition: The amount of fees collected during the fiscal year from non-Federal sources 

resulting from business-type transactions.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 72 December 2017

Account Title: Actual Collections of Loan Principal

Account Number: 426200

Normal Balance: Debit

Definition: The total amount of loan principal collected during the fiscal year from nonFederal sources.

Account Title: Actual Collections of Loan Interest

Account Number: 426300

Normal Balance: Debit

Definition: The total amount of loan interest collected during the fiscal year from nonFederal sources.

Account Title: Actual Collections of Rent

Account Number: 426400

Normal Balance: Debit

Definition: The total amount of rent collected during the fiscal year from non-Federal 

sources.

Account Title: Actual Collections From Sale of Foreclosed Property

Account Number: 426500

Normal Balance: Debit

Definition: The amount collected during the fiscal year from the sale of foreclosed 

property.

Account Title: Other Actual Business-Type Collections From Non-Federal Sources

Account Number: 426600

Normal Balance: Debit

Definition: The amount collected during the fiscal year from non-Federal sources for 

which a specific USSGL account does not exist. These collections result 

from business-type transactions.

Account Title: Other Actual "governmental-type" Collections From Non-Federal 

Sources

Account Number: 426700

Normal Balance: Debit

Definition: The amount collected during the fiscal year from non-Federal sources for 

which a specific USSGL account does not exist. These collections arise from 

the U.S. Federal Government's exercise of its sovereign or governmental 

powers.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 73 December 2017

Account Title: Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Account Number: 426800

Normal Balance: Debit

Definition: The amount of interest collected during the fiscal year from foreign 

securities. The amount of the net change consisting of interest, charges and 

assessments related to SDR's. Although the normal balance in this account is 

a debit, it is acceptable in certain instances for this account to have a credit 

balance when a loss is recognized. This USSGL account is to be used only 

by the Department of the Treasury.

Account Title: Actual Program Fund Subsidy Collected

Account Number: 427100

Normal Balance: Debit

Definition: The amount of subsidy for loan programs collected during the fiscal year by 

the financing fund from the program fund.

Account Title: Interest Collected From Treasury

Account Number: 427300

Normal Balance: Debit

Definition: The amount of interest collected during the fiscal year from the U.S. 

Department of the Treasury.

Account Title: Actual Collections From Liquidating Fund

Account Number: 427500

Normal Balance: Debit

Definition: The amount the financing fund collects during the fiscal year from the 

liquidating fund for assuming pre-credit reform loans for which the terms 

have been modified.

Account Title: Actual Collections From Financing Fund

Account Number: 427600

Normal Balance: Debit

Definition: The amount collected by the program fund or liquidating fund from the 

financing fund during the year. This will include liquidating fund collections 

for modified direct loans transferred to the financing fund, program fund 

collections for negative subsidies, downward reestimates in mandatory loan 

programs, or other interfund collections paid from the financing fund.

Account Title: Other Actual Collections - Federal

Account Number: 427700

Normal Balance: Debit

Definition: The amount collected during the fiscal year from Federal agencies or Federal 

entities for which a specific USSGL account has not been established.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 74 December 2017

Account Title: Interest Receivable From Treasury

Account Number: 428300

Normal Balance: Debit

Definition: The amount of interest due but not collected from U.S. Department of the 

Treasury. This account does not close at yearend.

Account Title: Receivable From the Liquidating Fund

Account Number: 428500

Normal Balance: Debit

Definition: The amount due to the financing fund but not collected from the liquidating 

fund for assuming pre-credit reform loans for which the terms have been 

modified. This account does not close at yearend.

Account Title: Receivable From the Financing Fund

Account Number: 428600

Normal Balance: Debit

Definition: The amount due but not yet collected by the program fund or liquidating 

fund from the financing fund during the year. This will include liquidating 

fund collections for modified direct loans transferred to the financing fund, 

program fund collections for negative subsidies, downward reestimates in 

mandatory loan programs, or other interfund collections paid from the 

financing fund. This account does not close at yearend.

Account Title: Other Federal Receivables

Account Number: 428700

Normal Balance: Debit

Definition: The amount of uncollected amounts due from Federal agencies or Federal 

entities for which a specific USSGL account has not been established. This 

could include refunds receivable from Federal sources because of 

overpayments. This account does not close at yearend.

Account Title: Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Account Number: 429000

Normal Balance: Debit

Definition: The amount of amortized discount in Treasury Appropriation Fund Symbols 

that invest offsetting collections in U.S. Treasury Zero Coupon Bonds.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 75 December 2017

Account Title: Adjustments to the Exchange Stabilization Fund

Account Number: 429500

Normal Balance: Debit

Definition: The amount of increase or decrease in the Exchange Stabilization Fund as a 

result of revaluation, foreign exchange rate adjustments, and special 

liabilities (general allocations and special drawing rights certificates). 

Although the normal balance in this account is a debit, it is acceptable in 

certain instances for this account to have a credit balance when a loss is 

recognized. This USSGL account is to be used only by the Department of 

the Treasury.

Account Title: Adjustments to the International Monetary Fund

Account Number: 429590

Normal Balance: Debit

Definition: The amount of increase or decrease in International Monetary Fund as a 

result of revaluation and foreign exchange rate adjustments. Although the 

normal balance in this account is a debit, it is acceptable in certain instances 

for this account to have a credit balance (when a loss is recognized).

Account Title: Anticipated Recoveries of Prior-Year Obligations

Account Number: 431000

Normal Balance: Debit

Definition: Estimated cancellations or downward adjustments of prior-year obligations 

anticipated for recovery in the current fiscal year (only use in unexpired 

multi-year or no-year funds).

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Account Number: 432000

Normal Balance: Debit

Definition: The amount of adjustments made for the change in the allocation of 

budgetary resources between certain trust fund and Federal agency general 

fund funding sources and performing accounts. Although the normal balance 

for this account is debit, it is acceptable for this account to have a credit 

balance.

Account Title: Canceled Authority

Account Number: 435000

Normal Balance: Credit

Definition: The amount of appropriation authority that is canceled 5 years after the 

expiration of an annual or a multi-year appropriation. This is part of the 

yearend process and does not involve a U.S. Treasury warrant. This account 

does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 76 December 2017

Account Title: Partial or Early Cancellation of Authority

Account Number: 435100

Normal Balance: Credit

Definition: The amount of annual, multi-year, or no-year appropriation authority that is 

canceled early by administrative action in a definite account or by early 

cancellation of the entire appropriation.

Account Title: Partial Cancellation of Authority - International Monetary Fund

Account Number: 435190

Normal Balance: Credit

Definition: The amount of no-year appropriation authority that is canceled early by 

administrative action. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Cancellation of Appropriation From Unavailable Receipts

Account Number: 435500

Normal Balance: Credit

Definition: The amount of appropriated receipts in an expenditure account that is 

canceled and returned to the associated trust or special fund unavailable 

receipt account from which the amount was originally derived. The amounts 

are to be returned via Treasury warrant.

Account Title: Cancellation of Appropriation From Invested Balances

Account Number: 435600

Normal Balance: Credit

Definition: The amount of appropriated receipts in a trust or special fund expenditure 

account that is canceled and returned to the originating invested trust or 

special fund from which the amount was originally derived. The amounts are 

to be returned via an SF 1151: Nonexpenditure Transfer Authorization.

Account Title: Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Account Number: 435700

Normal Balance: Credit

Definition: The amount of appropriated receipts in a trust or special fund expenditure 

account, represented as a receivable from an invested trust or special fund, 

that is canceled. There is no movement of fund balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 77 December 2017

Account Title: Appropriation Purpose Fulfilled - Balance Not Available

Account Number: 436000

Normal Balance: Credit

Definition: The portion of the unobligated balances in a no-year Treasury account where 

the amount is no longer available for obligation since the purposes for which 

the appropriation was enacted has been carried out. This account does not 

close at the end of the year.

Account Title: Offset to Appropriation Realized for Redemption of Treasury 

Securities

Account Number: 437000

Normal Balance: Credit

Definition: The offset to appropriations received for the redemption of U.S. Treasury 

securities.

Account Title: Temporary Reduction - New Budget Authority

Account Number: 438200

Normal Balance: Credit

Definition: The amount of new budget authority temporarily reduced by enacted 

legislation in special and nonrevolving trust Treasury Appropriation Fund 

Symbols associated with a receipt account designated by the U.S. 

Department of the Treasury as "available." This account also may be used in 

revolving funds or for reductions of spending authority from offsetting 

collections only if it is deemed appropriate by Office of Management and 

Budget and/or a specific legislative action. For permanent reductions, refer 

to USSGL account 439200, "Permanent Reduction - New Budget 

Authority."

Account Title: Temporary Reduction - Prior-Year Balances

Account Number: 438300

Normal Balance: Credit

Definition: The amount of prior-year balances temporarily reduced by enacted 

legislation in special and nonrevolving trust Treasury Appropriation Fund 

Symbols associated with a receipt account designated by the U.S. 

Department of the Treasury as "available." This account also may be used in 

revolving funds or for reductions of spending authority from offsetting 

collections but only if it is deemed appropriate by Office of Management 

and Budget and/or a specific legislative action. For permanent reductions, 

refer to USSGL account 439300, "Permanent Reduction - Prior-Year 

Balances."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 78 December 2017

Account Title: Temporary Reduction/Cancellation Returned by Appropriation

Account Number: 438400

Normal Balance: Credit

Definition: The amount of a temporary reduction or cancellation reclassified at yearend 

closing. Use only for Treasury Appropriation Fund Symbol (TAFS) 

receiving a temporary reduction or a cancellation of amounts payable from 

invested trust or special fund balances. Also use for the amount subsequently 

recorded as new budget authority and returned as an appropriation to a 

TAFS in the next year. This account does not close at yearend.

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Account Number: 438700

Normal Balance: Credit

Definition: The amount of new budget authority temporarily reduced by enacted 

legislation in a special or nonrevolving trust Treasury Appropriation Fund 

Symbol associated with a receipt account designated by the U.S. Department 

of the Treasury as "unavailable."

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Account Number: 438800

Normal Balance: Credit

Definition: The amount of prior-year balances temporarily reduced by enacted 

legislation in a special or nonrevolving trust Treasury Appropriation Fund 

Symbol associated with a receipt account designated by the U.S. Department 

of the Treasury as "unavailable."

Account Title: Reappropriations - Transfers-Out

Account Number: 439000

Normal Balance: Credit

Definition: The amount of budgetary resources transferred out based on a law that 

extends the availability of unobligated balances of budget authority that have 

expired, as a result of legislation enacted subsequent to the law that provided 

the budget authority. This transaction is accomplished via an SF 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Adjustments to Indefinite Appropriations

Account Number: 439100

Normal Balance: Credit

Definition: The amount necessary to reconcile obligations with resources for indefinite 

appropriations derived from the General Fund of the U.S. Government. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 79 December 2017

Account Title: Adjustments to Indefinite Appropriations - International Monetary 

Fund

Account Number: 439190

Normal Balance: Credit

Definition: The amount necessary to reconcile obligations with resources for indefinite 

appropriations derived from the General Fund of the U.S. Government for 

International Monetary Fund. Although the normal balance for this account 

is credit, it is acceptable in certain instances for this account to have a debit 

balance. This USSGL can only be used by the Department of the Treasury.

Account Title: Permanent Reduction - New Budget Authority

Account Number: 439200

Normal Balance: Credit

Definition: The amount of new budget authority permanently reduced by enacted 

legislation. For amounts appropriated from the General Fund of the U.S. 

Government or from unavailable receipts, there is an impact on fund 

balance. However, for reductions to contract authority and borrowing 

authority, there is no impact on fund balance. Also use this account to record 

reductions in special or nonrevolving trust fund expenditure Treasury 

Appropriation Fund Symbols funded by special or nonrevolving trust fund 

unavailable receipt accounts. Amounts classified as temporary reductions of 

new budget authority are posted to USSGL account 438200, "Temporary 

Reduction - New Budget Authority."

Account Title: Permanent Reduction - Prior-Year Balances

Account Number: 439300

Normal Balance: Credit

Definition: The amount of prior-year balances permanently reduced by enacted 

legislation. For amounts appropriated from the General Fund of the U.S. 

Government or from unavailable receipts, there is an impact on fund 

balance. However, for reductions to contract authority and borrowing 

authority, there is no impact on fund balance. Also use this account to record 

permanent reductions in special or nonrevolving trust fund expenditure

Treasury Appropriation Fund Symbols funded by special or nonrevolving 

trust fund unavailable receipt accounts. Amounts classified as temporary 

reductions of prior-year budgetary resources are posted to USSGL account 

438300, ''Temporary Reduction - Prior-Year Balances."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 80 December 2017

Account Title: Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Account Number: 439400

Normal Balance: Credit

Definition: The amount of receipts that, immediately upon collection, is not available for 

obligation. These receipts, or a portion thereof, may be available for 

investment before becoming available for obligation. For example, the 

authorizing legislation may specify a portion of the receipts is available for 

obligation, while the entire amount of the receipts is available for 

investment. This account does not close at yearend.

Account Title: Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

Account Number: 439401

Normal Balance: Credit

Definition: The unobligated balance of the amount of receipts that, immediately upon 

collection, is not available for obligation. These receipts, or a portion 

thereof, may be available for investment before becoming available for 

obligation. For example, the authorizing legislation may specify a portion of 

the receipts is available for obligation, while the entire amount of the 

receipts is available for investment. This balance is the result of recoveries of 

prior year obligations and/or unobligated balance transfers in.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

Account Number: 439500

Normal Balance: Credit

Definition: This authority (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. 

This account reflects activity that must adjust to zero before the fourthquarter adjusted trial balance submission.

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Account Number: 439600

Normal Balance: Credit

Definition: The amount of authority in a special or trust Treasury Appropriation Fund 

Symbol temporarily unavailable as a result of a refund collected or recovery 

of a prior-year obligation that is unavailable for obligation and is to be 

reclassified as "Receipts Unavailable for Obligation Upon Collection" at 

yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 81 December 2017

Account Title: Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Account Number: 439700

Normal Balance: Credit

Definition: The amount of appropriations (derived from special and trust non-revolving 

fund receipts), borrowing authority and contract authority that becomes 

unavailable for obligation until specific legal requirements are met. For 

example, the portion of appropriated trust fund or special fund receipts 

collected in the current fiscal year that is precluded from obligation at 

yearend because of a provision of law (such as a limitation on obligations or 

a benefit formula). For situations involving borrowing authority and contract 

authority, the use of this USSGL account is restricted. This account does not 

close at yearend.

Account Title: Appropriations Temporarily Precluded From Obligation - Prior-Year

Account Number: 439701

Normal Balance: Credit

Definition: Based on situations where total budgetary resources are precluded from 

obligation in a fiscal year by a provision of law (such as a limitation on 

obligations), the amount of unobligated balances of appropriations (derived 

from special and trust non-revolving fund receipts) that becomes unavailable 

for obligation until specific legal requirements are met is also precluded in 

special and non-revolving trust funds. This balance is the result of recoveries 

of prior year obligations and/or unobligated balance transfers in.

Account Title: Offsetting Collections Temporarily Precluded From Obligation –

Current-Year Balances

Account Number: 439800

Normal Balance: Credit

Definition: The amount of offsetting collections that becomes unavailable for obligation 

until specific legal requirements are met. This account does not close at 

yearend.

Account Title: Offsetting Collections Temporarily Precluded From Obligation -

Prior-Year Balances

Account Number: 439801

Normal Balance: Credit

Definition: The unobligated balance of the amount of offsetting collections that becomes 

unavailable for obligation until specific legal requirements are met. The 

balance is the result of recoveries of prior year obligations and/or 

unobligated balance transfers in. 
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 82 December 2017

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Account Number: 439900

Normal Balance: Credit

Definition: The amount of authority in a special or trust Treasury Appropriation Fund 

Symbol temporarily unavailable as a result of a refund collected or recovery 

of a prior-year obligation that is unavailable for obligation and is to be 

reclassified as "Receipts and Appropriations Temporarily Precluded From 

Obligation" at yearend.

Account Title: Unapportioned Authority - Pending Rescission

Account Number: 442000

Normal Balance: Credit

Definition: The total amount of budgetary resources withheld pending rescission action 

by the United States Congress.

Account Title: Unapportioned Authority - OMB Deferral

Account Number: 443000

Normal Balance: Credit

Definition: The amount of budgetary authority specifically withheld from apportionment 

by Office of Management and Budget.

Account Title: Unapportioned Authority

Account Number: 445000

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources not yet apportioned. These 

funds are not available for obligation.

Account Title: Apportionments

Account Number: 451000

Normal Balance: Credit

Definition: The amounts apportioned by Office of Management and Budget that are 

available for allotment in a current or subsequent period.

Account Title: Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Account Number: 459000

Normal Balance: Credit

Definition: Anticipated amounts apportioned for the current or subsequent periods, for 

programs subject to apportionment. These amounts are unavailable for 

obligation.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 83 December 2017

Account Title: Allotments - Realized Resources

Account Number: 461000

Normal Balance: Credit

Definition: The current-period amount available for obligation or commitment. 

Allowances or suballotments may be established at the Federal agency level.

Account Title: Unobligated Funds Exempt From Apportionment

Account Number: 462000

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources in programs exempt from 

apportionment that is available for commitment and obligation. This account 

does not close at yearend.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Account Number: 462090

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources in programs exempt from 

apportionment that is available for commitment and obligation for the 

International Monetary Fund. This account does not close at yearend. This 

USSGL can only be used by the Department of the Treasury.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Account Number: 462091

Normal Balance: Credit

Definition: The amount of unobligated budgetary resources in programs exempt from 

apportionment that is available for commitment and obligation for the 

International Monetary Fund, New Arrangements to Borrow. This account 

does not close at yearend. This USSGL can only be used by the Department 

of the Treasury.

Account Title: Funds Not Available for Commitment/Obligation

Account Number: 463000

Normal Balance: Credit

Definition: Appropriated funds not available for commitment/obligation.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 84 December 2017

Account Title: Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Account Number: 463500

Normal Balance: Credit

Definition: Funds not available for commitment/obligations. The amount of increase or 

decrease in the Exchange Stabilization Fund as a result of revaluation, 

foreign exchange rate adjustments, and special liabilities (general allocations 

and special drawing rights certificates). Although the normal balance in this 

account is a credit, it is acceptable in certain instances for this account to 

have a debit balance when a loss is recognized. This USSGL account is to be 

used only by the Department of the Treasury. This account does not close at 

year end.

Account Title: Allotments - Expired Authority

Account Number: 465000

Normal Balance: Credit

Definition: The amount of unobligated appropriation authority from prior years that is 

no longer available for new obligations. This authority is only available for 

adjustments to existing obligations.

Account Title: Anticipated Resources - Programs Exempt From Apportionment

Account Number: 469000

Normal Balance: Credit

Definition: Anticipated amounts in programs exempt from apportionment.

Account Title: Commitments - Programs Subject to Apportionment

Account Number: 470000

Normal Balance: Credit

Definition: The amount of allotment or lower-level authority committed in anticipation 

of obligation for programs subject to apportionment.

Account Title: Commitments - Programs Exempt From Apportionment

Account Number: 472000

Normal Balance: Credit

Definition: The amount of allotment or lower level authority committed in anticipation 

of obligation for programs exempt from apportionment.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 85 December 2017

Account Title: Undelivered Orders - Obligations, Unpaid

Account Number: 480100

Normal Balance: Credit

Definition: The amount of goods and/or services ordered, which have not been actually 

or constructively received and for which amounts have not been prepaid or 

advanced. This includes amounts specified in other contracts or agreements 

such as grants, program subsidies, undisbursed loans and claims, and similar 

events for which an advance or prepayment has not occurred. This account 

does not close at yearend.

Account Title: Undelivered Orders - Obligations, Prepaid/Advanced

Account Number: 480200

Normal Balance: Credit

Definition: The amount of goods and/or services ordered, which have not been actually 

or constructively received but have been prepaid or advanced. This includes 

amounts specified in other contracts or agreements such as grants, program 

subsidies, undisbursed loans and claims, and similar events for which an 

advance or prepayment has occurred. This account does not close at yearend.

Account Title: Undelivered Orders - Obligations Transferred, Unpaid

Account Number: 483100

Normal Balance: Credit

Definition: The amount of goods and/or services ordered and obligated in one Treasury 

Appropriation Fund Symbol (TAFS) and transferred to or from another 

TAFS, which have not been actually or constructively received and not 

prepaid or advanced at the time of transfer. This includes amounts specified 

in other contracts or agreements such as grants, program subsidies, 

undisbursed loans and claims, and similar events for which an advance or 

prepayment has not occurred. Although the normal balance for this account 

is credit, it is acceptable for this account to have a debit balance.

Account Title: Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Account Number: 483200

Normal Balance: Credit

Definition: The amount of goods and/or services ordered and obligated in one Treasury 

Appropriation Fund Symbol (TAFS) and transferred to or from another 

TAFS, which have not been actually or constructively received but have 

been prepaid or advanced at the time of transfer. This includes amounts 

specified in other contracts or agreements such as grants, program subsidies, 

undisbursed loans and claims, and similar events for which an advance or

prepayment has not occurred. Although the normal balance for this account 

is credit, it is acceptable for this account to have a debit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 86 December 2017

Account Title: Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Account Number: 487100

Normal Balance: Debit

Definition: The amount of recoveries during the current fiscal year resulting from 

downward adjustments to obligations originally recorded in a prior fiscal 

year in USSGL account 480100, "Undelivered Orders - Obligations, 

Unpaid."

Account Title: Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Account Number: 487200

Normal Balance: Debit

Definition: The amount of cash refunds during the current fiscal year resulting from 

downward adjustments to obligations that were originally recorded in a prior 

fiscal year in USSGL account 480200, "Undelivered Orders - Obligations, 

Prepaid/Advanced."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Account Number: 488100

Normal Balance: Credit

Definition: The amount of upward adjustments during the current fiscal year to 

obligations that were originally recorded in a prior fiscal year in USSGL 

account 480100, "Undelivered Orders - Obligations, Unpaid."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Account Number: 488200

Normal Balance: Credit

Definition: The amount of upward adjustments during the current fiscal year to 

obligations that were originally recorded in a prior fiscal year in USSGL 

account 480200, "Undelivered Orders - Obligations, Prepaid/Advanced."

Account Title: Delivered Orders - Obligations, Unpaid

Account Number: 490100

Normal Balance: Credit

Definition: The amount accrued or due for: (1) services performed by employees, 

contractors, vendors, carriers, grantees, lessors, and other government funds; 

(2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc. This account does not close at year-end.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 87 December 2017

Account Title: Delivered Orders - Obligations, Paid

Account Number: 490200

Normal Balance: Credit

Definition: The amount paid/outlayed for: (1) services performed by employees, 

contractors, vendors, carriers, grantees, lessors, and other government funds; 

(2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc.

Account Title: Authority Outlayed Not Yet Disbursed

Account Number: 490800

Normal Balance: Credit

Definition: The amount of authority outlayed but not yet disbursed. Use only in specific 

circumstances, such as for interest on certain Bureau of the Fiscal Service 

securities. This account does not close at yearend.

Account Title: Delivered Orders - Obligations Transferred, Unpaid

Account Number: 493100

Normal Balance: Credit

Definition: The amount in USSGL account 490100, "Delivered Orders - Obligations, 

Unpaid," transferred during the fiscal year to or from another Treasury 

Appropriation Fund Symbol. This includes amounts accrued or due for: (1) 

services performed by employees, contractors, vendors, carriers, grantees, 

lessors, and other government funds; (2) goods and tangible property 

received; and (3) programs for which no current service performance is 

required such as annuities, insurance claims, benefit payments, loans, etc. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Account Number: 497100

Normal Balance: Debit

Definition: The amount of recoveries that were originally recorded in a prior fiscal year 

during the fiscal year resulting from downward adjustments to USSGL 

account 490100, "Delivered Orders - Obligations, Unpaid."

Account Title: Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Account Number: 497200

Normal Balance: Debit

Definition: The amount of cash refunds during the fiscal year resulting from downward 

adjustments to USSGL account 490200, "Delivered Orders - Obligations, 

Paid," that were originally recorded in a prior fiscal year.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 88 December 2017

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Account Number: 498100

Normal Balance: Credit

Definition: The amount of upward adjustments during the fiscal year to USSGL account 

490100, "Delivered Orders - Obligations, Unpaid," or USSGL account 

490200, "Delivered Orders - Obligations, Paid," that were originally 

recorded in a prior fiscal year.

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Account Number: 498200

Normal Balance: Credit

Definition: The amount of upward adjustments that were originally recorded in a prior 

fiscal year paid/outlayed during the fiscal year to USSGL account 490100, 

"Delivered Orders - Obligations, Unpaid," or USSGL account 490200, 

"Delivered Orders - Obligations, Paid."

Account Title: Revenue From Goods Sold

Account Number: 510000

Normal Balance: Credit

Definition: The amount of revenue earned from the sale of any purchased or finished

goods processed for sale or use under a program of trading, manufacturing, 

etc.

Account Title: Contra Revenue for Goods Sold

Account Number: 510900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for goods sold when collection 

of amounts of revenue accrued is not expected. Amounts recorded are based 

on adjustments, returns, allowances, price redetermination, and refunds other 

than taxes where revenue is earned, but does not include credit losses.

Account Title: Revenue From Services Provided

Account Number: 520000

Normal Balance: Credit

Definition: The amount of revenue earned from the sale of services provided, including 

sale of power, transportation, etc.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 89 December 2017

Account Title: Contra Revenue for Services Provided

Account Number: 520900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for services provided when 

collection of amounts of revenue accrued is not expected. Amounts recorded 

are based on adjustments, returns, allowances, price redetermination, and 

refunds other than taxes where revenue is earned, but does not include credit 

losses.

Account Title: Interest Revenue - Other

Account Number: 531000

Normal Balance: Credit

Definition: The amount of revenue earned from interest not associated with investments 

or from borrowings/loans.

Account Title: Interest Revenue - Investments

Account Number: 531100

Normal Balance: Credit

Definition: The amount of interest revenue earned from investments.

Account Title: Interest Revenue - Loans Receivable/Uninvested Funds

Account Number: 531200

Normal Balance: Credit

Definition: The amount of interest revenue earned for credit reform and non-credit 

reform loans receivable and uninvested balances in credit reform financing 

funds.

Account Title: Interest Revenue - Subsidy Amortization

Account Number: 531300

Normal Balance: Credit

Definition: The amortized amount of subsidy cost allowance for direct loans that are 

subject to the Federal Credit Reform Act of 1990, as amended. The 

amortized amount is recognized as an increase or decrease in interest 

revenue. This revenue needs to be tracked separately from interest revenue 

collected from borrowers for reporting purposes. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance. (Refer to FASAB SFFAS No. 2, 

"Accounting for Direct Loans and Loan Guarantees," as amended.)
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 90 December 2017

Account Title: Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 531400

Normal Balance: Credit

Definition: The amount of revenue earned from declared dividends and associated 

distributions on equity investments accounted for under the provisions of the 

Federal Credit Reform Act of 1990.

Account Title: Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 531500

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue earned from declared 

dividends and associated distributions on equity investments accounted for 

under the provisions of the Federal Credit Reform Act of 1990.

Account Title: Contra Revenue for Interest Revenue - Loans Receivable

Account Number: 531700

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for interest accrued on noncredit reform loans receivable when realization is not expected.

Account Title: Contra Revenue for Interest Revenue - Investments

Account Number: 531800

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for interest accrued on 

investments when realization is not expected, or to offset intragovernmental 

interest revenue in nonfiduciary deposit funds with investment authority, in 

compliance with SFFAS 7, paragraph 239.

Account Title: Contra Revenue for Interest Revenue - Other

Account Number: 531900

Normal Balance: Debit

Definition: The amount reflecting a reduction in other revenue for interest accrued not 

associated with investments or borrowings/loans when realization is not 

expected. Amounts recorded are based on abatements, adjustments, returns, 

allowances, or price redeterminations.

Account Title: Penalties and Fines Revenue

Account Number: 532000

Normal Balance: Credit

Definition: The amount of revenue from penalties and fines.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 91 December 2017

Account Title: Contra Revenue for Penalties and Fines

Account Number: 532400

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for penalties and fines when 

realization is not expected as defined in FASAB SFFAS No. 7, paragraph 

41.

Account Title: Administrative Fees Revenue

Account Number: 532500

Normal Balance: Credit

Definition: The amount of revenue earned from administrative fees.

Account Title: Contra Revenue for Administrative Fees

Account Number: 532900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for administrative fees when 

realization is not expected as defined in FASAB SFFAS No. 7, paragraph 

41.

Account Title: Funded Benefit Program Revenue

Account Number: 540000

Normal Balance: Credit

Definition: The amount of funded revenue recorded by administering agencies for 

retirement plans, insurance plans, and other annuities.

Account Title: Unfunded FECA Benefit Revenue

Account Number: 540500

Normal Balance: Credit

Definition: The amount of unfunded FECA accrued revenue recorded by the 

Department of Labor due from employers.

Account Title: Contra Revenue for Unfunded FECA Benefit Revenue

Account Number: 540600

Normal Balance: Debit

Definition: The amount reflecting a reduction in unfunded FECA revenue for a benefit 

program based on adjustments as stipulated by law.

Account Title: Contra Revenue for Funded Benefit Program Revenue

Account Number: 540900

Normal Balance: Debit

Definition: The amount reflecting a reduction in funded revenue for a benefit program 

based on adjustments as stipulated by law.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 92 December 2017

Account Title: Insurance and Guarantee Premium Revenue

Account Number: 550000

Normal Balance: Credit

Definition: Revenue earned from insurance and guarantee premiums.

Account Title: Contra Revenue for Insurance and Guarantee Premium Revenue

Account Number: 550900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for an insurance and guarantee 

premium based on adjustments stipulated by law not including credit losses.

Account Title: Donated Revenue - Financial Resources

Account Number: 560000

Normal Balance: Credit

Definition: The amount of financial resources donated to a Federal entity from a nonFederal source; for example, cash or securities.

Account Title: Contra Revenue for Donations - Financial Resources

Account Number: 560900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for donated financial resources 

that are returned; for example, cash or securities.

Account Title: Donated Revenue - Nonfinancial Resources

Account Number: 561000

Normal Balance: Credit

Definition: The amount of nonfinancial resources donated to a Federal entity from a 

non-Federal source; for example, land or buildings.

Account Title: Contra Donated Revenue - Nonfinancial Resources

Account Number: 561900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for donated nonfinancial 

resources that are returned; for example, land or buildings.

Account Title: Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564000

Normal Balance: Credit

Definition: The amount of revenue received related to forfeitures of cash and cash 

equivalents.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 93 December 2017

Account Title: Contra Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue received related to forfeitures 

of cash and cash equivalents when realization is not expected. Amounts 

recorded are based on adjustments, returns, allowances, price 

redetermination, and refunds other than taxes where revenue is earned.

Account Title: Forfeiture Revenue - Forfeitures of Property

Account Number: 565000

Normal Balance: Credit

Definition: The amount of revenue received related to forfeitures of property.

Account Title: Contra Forfeiture Revenue - Forfeitures of Property

Account Number: 565900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue received related to forfeitures 

of property that are returned. Amounts recorded are based on adjustments, 

returns, allowances, price redetermination, and refunds other than taxes 

where revenue is earned.

Account Title: Expended Appropriations

Account Number: 570000

Normal Balance: Credit

Definition: The amount of appropriations used during the fiscal year when goods and 

services are received or benefits are provided. Special and trust funds that 

receive appropriations from the General Fund of the U.S. Government are to 

use this account.

Account Title: Appropriations - Expended

Account Number: 570005

Normal Balance: Debit

Definition: The amount of General Fund of the U.S. Government-financed 

appropriations used by agencies during the fiscal year when goods and 

services are received or benefits are provided. This account corresponds to 

Federal reporting entity's Expended Appropriations (USSGL Account 

570000). This account is for the General Fund of the U.S. Government use 

only.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 94 December 2017

Account Title: Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Account Number: 570500

Normal Balance: Credit

Definition: The amount of net increase or decrease to expended appropriations due to 

errors in years preceding the prior-year's financial statements that resulted 

from mathematical mistakes, mistakes in the application of accounting 

principles, or oversight or misuse of facts that existed at the time the 

financial statements were prepared. Use only when comparative financial 

statements are being presented. Although the normal balance for this account 

is credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 570800

Normal Balance: Credit

Definition: The amount of net increase or decrease to expended appropriations due to 

errors in prior-period financial statements that resulted from mathematical 

mistakes, mistakes in the application of accounting principles, or oversight 

or misuse of facts that existed at the time the financial statements were 

prepared. Use USSGL account 570500, "Expended Appropriations - Prior 

Period Adjustments Due to Corrections of Errors - Years Preceding the Prior 

Year" for the amount of net increase or decrease to expended appropriations 

due to errors occurring in years preceding the prior year's financial 

statements. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 570900

Normal Balance: Credit

Definition: The amount of net increase or decrease to expended appropriations from a 

prior-period due to a change from one generally accepted accounting 

principle to another one that can be justified as preferable or the adoption of 

a new FASAB standard. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 95 December 2017

Account Title: Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections

Account Number: 571000

Normal Balance: Credit

Definition: The amount of Federal agency non-entity and custodial collections 

transferred in by a reporting entity on behalf of the General Fund of the U.S. 

Government. This account corresponds to the Federal reporting entity's 

Collections for Others Statement of Custodial Activity (USSGL account 

599000) and Offset to Non-Entity Collections Statement of Changes in Net 

Position (USSGL account 599300). This account is for the General Fund of 

the U.S. Government use only.

Account Title: Accrual of Agency Amount To Be Collected - Custodial and NonEntity

Account Number: 571200

Normal Balance: Credit

Definition: The accrued amount of non-entity, custodial collections and custodial 

revenues to be collected by a reporting entity on behalf of the General Fund 

of the U.S. Government. This account corresponds to the Federal reporting 

entity's Accrual Collections for Others Statement of Custodial Activity 

(USSGL account 599100) and Offset to Non-Entity Accrued Collections

Statement of Changes in Net Position (USSGL account 599400). This 

account is for the General Fund of the U.S. Government use only.

Account Title: Financing Sources Transferred In Without Reimbursement

Account Number: 572000

Normal Balance: Credit

Definition: The amount determined to increase the financing source of a reporting 

Federal entity that occurs as a result of an asset being transferred in. The 

amount of the asset is recorded at book value of the transferring Federal 

entity.

Account Title: Financing Sources Transferred Out Without Reimbursement

Account Number: 573000

Normal Balance: Debit

Definition: The amount determined to decrease the financing source of a reporting 

Federal entity that occurs as a result of an asset being transferred out. The 

amount of the asset is recorded at book value as of the transfer date.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 96 December 2017

Account Title: Appropriated Dedicated Collections Transferred In

Account Number: 574000

Normal Balance: Credit

Definition: The amount in the expenditure account of dedicated collections 

appropriated, via warrant, from an unavailable receipt account. Transactions 

using this account will have a budgetary impact.

Account Title: Appropriated Dedicated Collections Transferred Out

Account Number: 574500

Normal Balance: Debit

Definition: The amount in the unavailable receipt account of dedicated collections 

appropriated, via warrant, to an expenditure account.

Account Title: Expenditure Financing Sources - Transfers-In

Account Number: 575000

Normal Balance: Credit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred in, or to be transferred in, occurring as a result of a 

nonexchange expenditure transfer-in from a trust or Federal fund (as defined 

by Office of Management and Budget). Transactions using this account will 

have a budgetary impact.

Account Title: Nonexpenditure Financing Sources - Transfers-In - Other

Account Number: 575500

Normal Balance: Credit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred in, or to be transferred in, occurring as a result of a 

nonexchange, nonexpenditure transfer-in between two trust funds or two 

Federal funds (as defined by Office of Management and Budget) where a 

credit to unexpended appropriations is not valid. This USSGL account 

excludes nonexpenditure transfers classified as capital transfers. 

Transactions using this account will have a budgetary impact.

Account Title: Nonexpenditure Financing Sources - Transfers-In - Capital Transfers

Account Number: 575600

Normal Balance: Credit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred in, or to be transferred in, occurring as a result of a 

nonexchange, nonexpenditure capital transfer into a General Fund Receipt 

Account. Transactions using this account will not have a budgetary impact.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 97 December 2017

Account Title: Expenditure Financing Sources - Transfers-Out

Account Number: 576000

Normal Balance: Debit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred out, or to be transferred out, occurring as a result of a 

nonexchange expenditure transfer-out to a trust or Federal fund (as defined 

by Office of Management and Budget). Transactions using this account will 

have a budgetary impact.

Account Title: Nonexpenditure Financing Sources - Transfers-Out - Other

Account Number: 576500

Normal Balance: Debit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred out, or to be transferred out, occurring as a result of a 

nonexchange, nonexpenditure transfer-out between two trust funds or two 

Federal funds (as defined by Office of Management and Budget) where a 

debit to unexpended appropriations is not valid. This USSGL account 

excludes nonexpenditure transfers classified as capital transfers. 

Transactions using this account will have a budgetary impact.

Account Title: Nonexpenditure Financing Sources - Transfers-Out - Capital 

Transfers

Account Number: 576600

Normal Balance: Debit

Definition: The amount of financing sources of a reporting Federal entity representing 

funds transferred out, or to be transferred out, occurring as a result of a 

nonexchange, nonexpenditure capital transfer to a General Fund Receipt 

Account. Transactions using this account will have a budgetary impact.

Account Title: Nonbudgetary Financing Sources Transferred In

Account Number: 577500

Normal Balance: Credit

Definition: The amount of financing sources transferred in or to be transferred in to an 

account such as a General Fund Receipt Account or a clearing account. The 

transfer has no budgetary impact. This USSGL account is on the USSGL 

crosswalk for the Statement of Changes in Net Position, but it is not included 

on the USSGL crosswalk for the Statement of Custodial Activity nor on a 

custodial footnote.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 98 December 2017

Account Title: Nonbudgetary Financing Sources Transferred Out

Account Number: 577600

Normal Balance: Debit

Definition: The amount of financing sources transferred out or to be transferred out to an 

account such as a General Fund Receipt Account or a clearing account. The 

transfer has no budgetary impact. This USSGL account is on the USSGL 

crosswalk for the Statement of Changes in Net Position, but it is not included 

on the USSGL crosswalk for the Statement of Custodial Activity nor on a 

custodial footnote.

Account Title: Authority Transfer Control In

Account Number: 577700

Normal Balance: Credit

Definition: Offset for the monitoring of the movement of Fund Balance with Treasury 

activity to another Treasury account symbol. This account is for the General 

Fund of U.S. Government use only.

Account Title: Authority Transfer Control Out

Account Number: 577800

Normal Balance: Debit

Definition: Offset for the monitoring of the movement of Fund Balance with Treasury or 

activity to another Treasury account symbol. This account is for the General 

Fund of the U.S. Government use only.

Account Title: Imputed Financing Sources

Account Number: 578000

Normal Balance: Credit

Definition: The amount of financing sources recorded by the receiving Federal entity to 

cover imputed costs. The balance in this account must equal the balance in 

USSGL account 673000, "Imputed Costs."

Account Title: Other Financing Sources

Account Number: 579000

Normal Balance: Credit

Definition: This account is used to record financing sources (as opposed to revenues 

earned for provision of goods and services) not provided for in other 

accounts. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 99 December 2017

Account Title: Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Account Number: 579001

Normal Balance: Credit

Definition: This account is for Treasury's Bureau of the Fiscal Service use, to record 

accruals and amortization related to debt that have not yet been outlayed. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Other General Fund Financing Sources

Account Number: 579010

Normal Balance: Debit

Definition: This account is used to record amounts that are authorized by law to be 

financed by the General Fund of the U.S. Government. This account is for 

the General Fund of the U.S. Government use only. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Adjustment to Financing Sources - Credit Reform

Account Number: 579100

Normal Balance: Debit

Definition: The amount of adjustment to financing sources for a downward reestimate of 

subsidy expense, negative subsidy, or for modification adjustment transfer 

(MAT). Record as a debit in the credit reform program account to offset the 

negative (credit) subsidy expense or gain. Record as a credit in the credit 

reform financing account to offset the debit to the loan guarantee liability or 

direct loan allowance for subsidy.

Account Title: Financing Sources To Be Transferred Out - Contingent Liability

Account Number: 579200

Normal Balance: Debit

Definition: The amount of future financing sources that will be transferred out as a 

capital transfer to a General Fund Receipt Account. This account should be 

recorded as a debit when a contingent liability is recorded. A contingent 

liability related to a capital transfer should not be associated with a cost but, 

instead, should be associated with a future nonexpenditure capital transfer to 

a General Fund Receipt Account. Transactions using this account will not 

have a budgetary impact.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 100 December 2017

Account Title: Seigniorage

Account Number: 579500

Normal Balance: Credit

Definition: The amount of increase in the net position of the U.S. Federal Government 

for the face value of newly minted coins less the cost of production, which 

includes the cost of metal, manufacturing, and transportation. Seigniorage 

results from the sovereign power of the U.S. Federal Government to directly 

create money and, although it is not an inflow of resources from the public, 

it does increase the U.S. Federal Government's net position in the same 

manner as an inflow of resources. It is not demanded, earned, or donated; 

therefore, it is recognized as a financing source rather than revenue. An 

example is coins delivered to a Federal Reserve Bank in return for deposits. 

This account is used only by the United States Mint.

Account Title: Tax Revenue Collected - Not Otherwise Classified

Account Number: 580000

Normal Balance: Credit

Definition: The amount of taxes collected that are not otherwise identified resulting 

from the exercise of the U.S. Federal Government's sovereign powers to tax. 

Initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service) may record this account only if a more specific 

USSGL tax account does not exist. Initial collectors should record the 

Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Individual

Account Number: 580100

Normal Balance: Credit

Definition: The amount of taxes collected from individuals resulting from the U.S. 

Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service) 

of tax revenue collected for individuals should report using this specific 

USSGL account with the Federal/Non-Federal Code attribute domain value 

"N."

Account Title: Tax Revenue Collected - Corporate

Account Number: 580200

Normal Balance: Credit

Definition: The amount of taxes and fees collected from corporations resulting from the 

U.S. Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service) 

of corporate taxes should report using this specific USSGL account with the 

Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 101 December 2017

Account Title: Tax Revenue Collected - Unemployment

Account Number: 580300

Normal Balance: Credit

Definition: The amount of unemployment taxes collected from employers resulting from 

the U.S. Federal Government's sovereign power to tax. Initial collectors or

U.S. Federal Government custodians (for example, the Internal Revenue 

Service) of unemployment taxes should report using this specific USSGL 

account with the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Excise

Account Number: 580400

Normal Balance: Credit

Definition: The amount of excise tax collected on the manufacture or purchase of 

commodities or services resulting from the U.S. Federal Government's 

sovereign power to tax. Initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service) of excise taxes 

should report using this specific USSGL account with the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Estate and Gift

Account Number: 580500

Normal Balance: Credit

Definition: The amount of estate and gift tax collected from individuals on the excess of 

a predetermined amount received from an estate or a gift resulting from the 

U.S. Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service) 

of estate and gift taxes should report using this specific USSGL account with 

the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Customs

Account Number: 580600

Normal Balance: Credit

Definition: The amount of duties (taxes) collected from the import of foreign goods 

resulting from the U.S. Federal Government's sovereign power to tax. Initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service) of customs taxes should report using this specific USSGL 

account with the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 102 December 2017

Account Title: Tax Revenue Accrual Adjustment - Not Otherwise Classified

Account Number: 582000

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due not otherwise 

identified that result from the U.S. Federal Government's sovereign power to 

tax and reported by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service). Record this account only if a 

more specific USSGL tax revenue accrual account does not exist. Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Tax Revenue Accrual Adjustment - Individual

Account Number: 582100

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due from 

individuals resulting from the U.S. Federal Government's sovereign power to 

tax. Initial collectors or U.S. Federal Government custodians (for example, 

the Internal Revenue Service) should report using this specific USSGL 

account with the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Corporate

Account Number: 582200

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due from 

corporations resulting from the U.S. Federal Government's sovereign power 

to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service) should report using this specific 

USSGL account with the Federal/Non-Federal Code attribute domain value 

"N."

Account Title: Tax Revenue Accrual Adjustment - Unemployment

Account Number: 582300

Normal Balance: Credit

Definition: The amount of accrual adjustment related to unemployment taxes due from 

currently employed individuals resulting from the U.S. Federal 

Government's sovereign power to tax and reported by initial collectors or 

Federal custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 103 December 2017

Account Title: Tax Revenue Accrual Adjustment - Excise

Account Number: 582400

Normal Balance: Credit

Definition: The amount of accrual adjustment related to excise tax collected on the 

manufacture or purchase of commodities or services resulting from the U.S. 

Federal Government's sovereign power to tax and reported by initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Estate and Gift

Account Number: 582500

Normal Balance: Credit

Definition: The amount of accrual adjustment related to estate and gift tax collected 

from individuals on the excess of a predetermined amount received from an 

estate or a gift resulting from the U.S. Federal Government's sovereign 

power to tax and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Customs

Account Number: 582600

Normal Balance: Credit

Definition: The amount of accrual adjustment related to duties (taxes) collected from the 

import of foreign goods resulting from the U.S. Federal Government's 

sovereign power to tax and reported by initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Contra Revenue for Taxes - Not Otherwise Classified

Account Number: 583000

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for taxes not otherwise 

identified when realization is not expected, as defined in FASAB SFFAS 

No.7, "Accounting for Revenue and Other Financing Sources," and reported 

by initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service). Record this account only if a more specific 

USSGL contra revenue tax account does not exist. Initial collectors should 

record the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 104 December 2017

Account Title: Contra Revenue for Taxes - Individual

Account Number: 583100

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for individual taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources" and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Corporate

Account Number: 583200

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for corporate taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or Federal custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Contra Revenue for Taxes - Unemployment

Account Number: 583300

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for unemployment taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Excise

Account Number: 583400

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for excise taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 105 December 2017

Account Title: Contra Revenue for Taxes - Estate and Gift

Account Number: 583500

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for estate and gift taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," reported by initial collectors or 

U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Customs

Account Number: 583600

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue for customs taxes when 

realization is not expected, as defined in FASAB SFFAS No. 7, "Accounting 

for Revenue and Other Financing Sources," and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Not Otherwise Classified

Account Number: 589000

Normal Balance: Debit

Definition: The amount of tax revenue refunds not otherwise identified that are payable 

or have been paid and reported by initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Tax Revenue Refunds - Individual

Account Number: 589100

Normal Balance: Debit

Definition: The amount of individual tax revenue refunds that are payable or have been 

paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Corporate

Account Number: 589200

Normal Balance: Debit

Definition: The amount of corporate tax revenue refunds that are payable or have been 

paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 106 December 2017

Account Title: Tax Revenue Refunds - Unemployment

Account Number: 589300

Normal Balance: Debit

Definition: The amount of unemployment tax revenue refunds that are payable or have 

been paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Excise

Account Number: 589400

Normal Balance: Debit

Definition: The amount of excise tax revenue refunds that are payable or have been paid 

and collected by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service). Initial collectors should record 

the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Estate and Gift

Account Number: 589500

Normal Balance: Debit

Definition: The amount of estate and gift tax revenue refunds that are payable or have 

been paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Customs

Account Number: 589600

Normal Balance: Debit

Definition: The amount of customs tax revenue refunds that are payable or have been 

paid and reported by initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service). Initial collectors 

should record the Federal/Non-Federal Code attribute domain value "N."

Account Title: Other Revenue

Account Number: 590000

Normal Balance: Credit

Definition: The amount of revenue received but not otherwise classified above.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 107 December 2017

Account Title: Contra Revenue for Other Revenue

Account Number: 590900

Normal Balance: Debit

Definition: The amount reflecting a reduction in revenue received (but not otherwise 

classified above) when realization is not expected. Amounts recorded are 

based on adjustments, returns, allowances, price redetermination, and 

refunds other than taxes where revenue is earned. Credit losses on other 

nonexchange revenue also are recorded in this account.

Account Title: Revenue and Other Financing Sources - Cancellations

Account Number: 591900

Normal Balance: Debit

Definition: The amount of canceled authority returned to the General Fund of the U.S. 

Government that was originally derived from revenue or other financing 

sources. Examples include spending authority from offsetting collections and 

special or trust fund receipts that are administratively withdrawn, for 

example, cancellations pursuant to 31 U.S.C. 1555. Do not include amounts 

in special or trust fund expenditure accounts that are rescinded or returned to 

a specific General Fund Receipt Account.

Account Title: Cancellations of Revenue and Other Financing Sources - The General 

Fund of the U.S. Government

Account Number: 591910

Normal Balance: Credit

Definition: The amount of canceled authority derived from revenue and other financing 

sources returned to the General Fund of the U.S. Government. This USSGL 

account is for the General Fund of the U.S. Government use only.

Account Title: Valuation Change in Investments - Exchange Stabilization Fund

Account Number: 592100

Normal Balance: Credit

Definition: The accumulated amount of unrealized gain or loss on financial stability and 

foreign currency investments in the Exchange Stabilization Fund. Unrealized 

gain or loss is due to adjustments for market value to assets. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 108 December 2017

Account Title: Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Account Number: 592200

Normal Balance: Credit

Definition: The accumulated amount of unrealized gain or loss on financial stability 

investments, generally investments in Government Sponsored Enterprises 

(GSE) due to adjustments for market value to GSE assets. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance.

Account Title: Valuation Change in Investments - Beneficial Interest in Trust

Account Number: 592300

Normal Balance: Credit

Definition: The accumulated amount of unrealized gain or loss on financial stability 

investments, generally beneficial interest in trust due to adjustments for 

market value to beneficial interest in trust assets. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance.

Account Title: Collections for Others - Statement of Custodial Activity

Account Number: 599000

Normal Balance: Debit

Definition: The amount of custodial revenue collected by a reporting Federal entity for 

another Federal agency, Federal entity, or non-Federal entity. For amounts 

collected on behalf of the General Fund of the U.S. Government, use 

Federal/Non-Federal Code attribute domain value "G" and Transaction 

Partner Agency Identifier attribute domain value "099." For all other 

amounts, use the appropriate attribute domain values. This USSGL account 

is included on the USSGL crosswalk for the Statement of Custodial Activity 

or on a custodial footnote.

Account Title: Accrued Collections for Others - Statement of Custodial Activity

Account Number: 599100

Normal Balance: Debit

Definition: The amount of custodial revenue to be collected by a reporting Federal entity 

for another Federal agency, Federal entity, or non-Federal entity. For 

amounts to be collected on behalf of the General Fund of the U.S. 

Government, use Federal/Non-Federal Code attribute domain value "G" and 

Transaction Partner Agency Identifier attribute domain value "099." For all 

other amounts, use the appropriate attribute domain values. This USSGL 

account is included on the USSGL crosswalk for the Statement of Custodial 

Activity or on a custodial footnote.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 109 December 2017

Account Title: Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Account Number: 599300

Normal Balance: Debit

Definition: The offset to amounts collected for another Federal entity. For amounts 

collected on behalf of the General Fund of the U.S. Government, use 

Federal/Non-Federal Code attribute domain value "G" and Transaction 

Partner Agency Identifier attribute domain value "099." For all other 

amounts, use the appropriate attribute domain value. This USSGL account is 

included on the USSGL crosswalk for the Statement of Changes in Net 

Position, but it is not included on the USSGL crosswalk for the Statement of 

Custodial Activity or on a custodial footnote.

Account Title: Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

Account Number: 599400

Normal Balance: Debit

Definition: The offset to amounts to be collected for another Federal entity. For amounts 

to be collected on behalf of the General Fund of the U.S. Government, use 

Federal/Non-Federal Code attribute domain value "G" and Transaction 

Partner Agency Identifier attribute domain value "099." For all other 

amounts, use the appropriate attribute domain value. This USSGL account is 

included on the USSGL crosswalk for the Statement of Changes in Net 

Position, but it is not included on the USSGL crosswalk for the Statement of 

Custodial Activity nor on a custodial footnote.

Account Title: Financing Sources Transferred In From Custodial Statement 

Collections

Account Number: 599700

Normal Balance: Credit

Definition: The amount of financing sources transferred in to a Treasury Account 

Symbol (TAS) from collections previously recorded on the Statement of 

Custodial Activity. This transfer creates a budgetary resource in the 

receiving TAS.

Account Title: Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government

Account Number: 599800

Normal Balance: Debit

Definition: The amount of custodial collections recorded on the Statement of Custodial 

Activity that is transferred to a Treasury Account Symbol, other than the 

General Fund of the U.S. Government.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 110 December 2017

Account Title: Operating Expenses/Program Costs

Account Number: 610000

Normal Balance: Debit

Definition: Operating expenses and program costs not otherwise classified below. This 

includes employee benefit expense not specifically defined in USSGL 

account 640000, "Benefit Expense."

Account Title: Expensed Asset

Account Number: 615000

Normal Balance: Debit

Definition: The amount of expenses recognized by a purchasing agency when a 

capitalized asset acquired from another federal agency does not meet the 

purchasing agency's capitalization threshold.

Account Title: Contra Bad Debt Expense - Incurred for Others

Account Number: 619000

Normal Balance: Credit

Definition: The amount of bad debt expense related to accounts receivable held for 

others.

Account Title: Adjustment to Subsidy Expense

Account Number: 619900

Normal Balance: Credit

Definition: The amount of adjustment to subsidy expense in the program fund reflecting 

the amount of subsidy funds transferred to a special receipt account by the 

financing fund as a result of a downward reestimate. This account also will 

be used for recording the effect of negative subsidy on the program fund.

Account Title: Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Account Number: 631000

Normal Balance: Debit

Definition: The amount of interest expense incurred by the Federal agency during the 

current fiscal year on amounts borrowed from Treasury's Bureau of the 

Fiscal Service and/or the Federal Financing Bank. Use Federal/Non-Federal 

Code attribute domain value "F" and Transaction Partner Agency Identifier 

"020."

Account Title: Interest Expenses on Securities

Account Number: 632000

Normal Balance: Debit

Definition: The amount of interest expense incurred by a Federal agency during the 

current fiscal year on securities.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 111 December 2017

Account Title: Other Interest Expenses

Account Number: 633000

Normal Balance: Debit

Definition: The amount of interest expense incurred by a Federal agency from late 

payment of accounts and loans, and the current interest accruing on amounts 

owed others that are not otherwise classified.

Account Title: Remuneration Interest

Account Number: 633800

Normal Balance: Debit

Definition: The amount of interest expense, with no budgetary outlay, incurred during 

the conversion from special drawings rights to U.S. dollars. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Interest Expense Accrued on the Liability for Loan Guarantees

Account Number: 634000

Normal Balance: Debit

Definition: The amount of interest that is accrued and compounded on the liability of 

loan guarantees that are subject to the Federal Credit Reform Act of 1990, as 

amended. The accrued interest is recognized as an adjustment to interest 

expense. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. 

(Refer to FASAB SFFAS No. 2, "Accounting for Direct Loans and Loan 

Guarantees," as amended.)
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 112 December 2017

Account Title: Benefit Expense

Account Number: 640000

Normal Balance: Debit

Definition: Provided below are separate definitions for "program" and "administering" 

activities included in this account. For "program" activities, record the 

employer's portion of the contributions to the following employee benefit 

programs administered by Federal agencies: retirement, life insurance, health 

insurance, Voluntary Separation Incentive Payment (VSIP), Federal 

Employees' Compensation Act (FECA), unemployment for Federal 

employees, Social Security (Old Age and Survivor's Insurance, 

Supplemental Security Income, Disability Insurance, Hospital Insurance (HiMedicare, Part A). Use Federal/Non-Federal Code attribute domain value 

"F" and Transaction Partner Agency Identifier (3-digit agency code) as 

defined in I TFM 2-4700. Note: Report in USSGL account 610000, 

"Operating Expenses/Program Costs," the costs for benefits not specifically 

listed above. In the specific instance of employer contributions to the Thrift 

Savings Plan, record in USSGL account 610000 with Federal/Non-Federal 

Code attribute domain value "N." For "administering" activities, record the 

amount of expense incurred for benefit payments to non-Federal entities 

using Federal/Non-Federal Code attribute domain value "N" for reporting. 

This includes (but is not limited to) costs for retirement, life insurance, 

health insurance, VSIP, FECA, unemployment, entitlements (as listed in the 

definition of USSGL account 216000, "Entitlement Benefits Due and 

Payable"), and insurance guarantees; for example, flood insurance, crop 

insurance, and deposit insurance.

Account Title: Cost of Goods Sold

Account Number: 650000

Normal Balance: Debit

Definition: The total cost of inventory sold including raw materials, direct labor, and 

overhead.

Account Title: Applied Overhead

Account Number: 660000

Normal Balance: Credit

Definition: The amount of overhead cost distributed to work-in-process or constructionin-process.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 113 December 2017

Account Title: Cost Capitalization Offset

Account Number: 661000

Normal Balance: Credit

Definition: The amount of any costs originally recorded into another expense account 

that are directly linked to a specific job or a product. These costs are 

transferred to an "in-progress" asset account such as inventory-work-inprocess, construction-in-progress, internal-use software in development, or a 

completed asset account.

Account Title: Depreciation, Amortization, and Depletion

Account Number: 671000

Normal Balance: Debit

Definition: Expenses recognized by the process of allocating costs of an asset (tangible 

or intangible) over the period of time benefited or the asset's useful life.

Account Title: Bad Debt Expense

Account Number: 672000

Normal Balance: Debit

Definition: The amount of bad debt expense related to uncollectible non-credit reform 

receivables.

Account Title: Imputed Costs

Account Number: 673000

Normal Balance: Debit

Definition: The Office of Management and Budget (OMB) limits recognition of imputed 

costs to specific categories identified in OMB Circular No. A-136, 

"Financial Reporting Requirements," as amended. The amount of costs 

incurred by a Federal entity for goods and services provided and paid for in 

total, or in part, by other Federal entities. The balance in this account must 

equal the balance in USSGL account 578000, "Imputed Financing Sources."

Account Title: Other Expenses Not Requiring Budgetary Resources

Account Number: 679000

Normal Balance: Debit

Definition: Other costs that do not require budgetary resources (such as accounting for 

the issue of operating materials and supplies when the consumption method 

is used.)

Account Title: Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees

Account Number: 679500

Normal Balance: Credit

Definition: The amount that offsets intragovernmental administrative fees paid by 

nonfiduciary deposit funds, in compliance with SFFAS 7, paragraph 239.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 114 December 2017

Account Title: Future Funded Expenses

Account Number: 680000

Normal Balance: Debit

Definition: The amount of accrued expenses that are required to be funded from futureyear appropriations. Examples include, but are not limited to, accrued annual 

leave expense and upward subsidy reestimates for credit reform loan 

programs. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Account Number: 685000

Normal Balance: Debit

Definition: The amount of benefit expense incurred that does not require current-year 

budget authority (unobligated) by a Federal agency for the employer's 

portion of contributions to employee benefit programs. This benefit expense 

includes Federal Employees' Compensation Act and unemployment for 

Federal employees.

Account Title: Nonproduction Costs

Account Number: 690000

Normal Balance: Debit

Definition: Costs incurred and recognized that are linked to events other than the 

production of goods and services. Examples include, but are not limited to, 

acquisition of general property, plant, and equipment (PP&E); heritage 

PP&E; stewardship land; reorganization costs; and nonrecurring cleanup 

costs resulting from facility abandonment that is not accrued. It also includes 

other post employment benefits, other than Federal Employees' 

Compensation Act and unemployment for Federal employees reported in 

USSGL account 640000, "Benefit Expense."

Account Title: Gains on Disposition of Assets - Other

Account Number: 711000

Normal Balance: Credit

Definition: The gain on the disposition (such as sale, exchange, disposal, or retirement) 

of assets not associated with investments or borrowings/loans.

Account Title: Gains on Disposition of Investments

Account Number: 711100

Normal Balance: Credit

Definition: The gain on the disposition (such as sale, exchange, disposal, or retirement) 

of investments.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 115 December 2017

Account Title: Gains on Disposition of Borrowings

Account Number: 711200

Normal Balance: Credit

Definition: The amount of gain on early repayment of outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions - From Experience

Account Number: 717100

Normal Balance: Credit

Definition: The gain on the change in long-term assumptions from experience used to 

estimate Federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account excludes amounts related to Federal Employees Compensation Act 

program.

Account Title: Losses on Changes in Long-Term Assumptions - From Experience

Account Number: 717200

Normal Balance: Debit

Definition: The loss on the change in long-term assumptions from experience used to 

estimate Federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account excludes amounts related to Federal Employees Compensation Act 

program.

Account Title: Unrealized Gains

Account Number: 718000

Normal Balance: Credit

Definition: The amount of unrealized gains that include, but are not limited to: 

unrealized holding gains on available for sale securities in accordance with 

Financial Accounting Standard (FAS) 115, unrealized gains on investments 

of defined benefit pension plans under FAS 35, deferred gains on qualified 

hedges under FAS 133, and qualified foreign currency translation 

adjustments under FAS 52.

Account Title: Unrealized Gain - Exchange Stabilization Fund

Account Number: 718100

Normal Balance: Credit

Definition: The accumulated unrealized gain, due to exchange rates, on foreign currency 

investments and foreign denominated assets in the Exchange Stabilization 

Fund. Unrealized gains are due to adjustments for the market value of assets. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. This USSGL 

account is to be used only by the Department of the Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 116 December 2017

Account Title: Other Gains

Account Number: 719000

Normal Balance: Credit

Definition: The gain on assets resulting from events other than disposition. This 

excludes amounts related to the gain on the change in long-term assumptions 

from experience and gain on the change in long-term assumptions for 

Federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account includes amounts related to Federal Employees Compensation Act 

program.

Account Title: Gains on International Monetary Fund Assets

Account Number: 719090

Normal Balance: Credit

Definition: The gain on assets resulting from valuation changes on International 

Monetary Fund assets. This USSGL can only be used by the Department of 

the Treasury.

Account Title: Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 719100

Normal Balance: Credit

Definition: When the Special Drawing Right (SDR) and foreign exchange rates change, 

accrued SDR interest/charges and accrued interest on foreign securities 

reflect a gain in the following circumstances: if the SDR-USD, Euro-USD, 

or Yen-USD exchange rate increases, a gain is recorded on SDR accrued 

interest and accrued interest on foreign securities as applicable; if the SDRUSD exchange rate decreases, a gain is recorded on accrued SDR charges. 

This USSGL account is to be used only by the Department of Treasury.

Account Title: Losses on Disposition of Assets - Other

Account Number: 721000

Normal Balance: Debit

Definition: The loss on the disposition (such as sale, exchange, disposal, or retirement) 

of assets not associated with investments or borrowings/loans.

Account Title: Losses on Disposition of Investments

Account Number: 721100

Normal Balance: Debit

Definition: The loss on the disposition (such as sale, exchange, disposal, or retirement) 

of investments.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 117 December 2017

Account Title: Losses on Disposition of Borrowings

Account Number: 721200

Normal Balance: Debit

Definition: The amount of loss on the early repayment of outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions

Account Number: 727100

Normal Balance: Credit

Definition: The gain on the change in long-term assumptions used to estimate Federal 

employee pension, other retirement benefit and other postemployment 

benefit liabilities, including veteran's compensation. This account excludes 

amounts related to Federal Employees Compensation Act program.

Account Title: Losses on Changes in Long-Term Assumptions

Account Number: 727200

Normal Balance: Debit

Definition: The loss on the change in long-term assumptions used to estimate Federal 

employee pension, other retirement benefit and other postemployment 

benefit liabilities, including veteran's compensation. This account excludes 

amounts related to Federal Employees Compensation Act program.

Account Title: Unrealized Losses

Account Number: 728000

Normal Balance: Debit

Definition: The amount of unrealized losses that include, but are not limited to: 

unrealized holding losses on available for sale securities in accordance with 

Financial Accounting Standard (FAS) 115, unrealized losses on investments 

of defined benefit pension plans under FAS 35, deferred losses on qualified 

hedges under FAS 133, and qualified foreign currency translation 

adjustments under FAS 52.

Account Title: Unrealized Losses - Exchange Stabilization Fund

Account Number: 728100

Normal Balance: Debit

Definition: The accumulated unrealized loss, due to exchange rates, on foreign currency 

investments and foreign currency denominated assets in the Exchange 

Stabilization Fund. Unrealized losses are due to adjustments for the market 

value of assets. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. This 

USSGL account is to be used only by the Department of the Treasury.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 118 December 2017

Account Title: Other Losses

Account Number: 729000

Normal Balance: Debit

Definition: The loss on assets resulting from events other than disposition. This excludes 

amounts related to the losses on the change in long-term assumptions from 

experience and losses on the change in long-term assumptions for Federal 

employee pension, other retirement benefit and other postemployment 

benefit liabilities, including veteran's compensation. This account includes 

amounts related to Federal Employees Compensation Act program.

Account Title: Losses on International Monetary Fund Assets

Account Number: 729090

Normal Balance: Debit

Definition: The losses on assets resulting from valuation changes on International 

Monetary Fund assets. This USSGL can only be used by the Department of 

the Treasury.

Account Title: Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 729100

Normal Balance: Debit

Definition: When the Special Drawing Right (SDR) and foreign exchange rates change, 

accrued SDR interest/charges and accrued interest on foreign securities 

reflect a loss in the following circumstances: if the SDR-USD, Euro-USD, or 

Yen-USD exchange rate decreases, a loss is recorded on SDR accrued 

interest and accrued interest on foreign securities as applicable; if the SDRUSD exchange rate increases, a loss is recorded in SDR accrued charges. 

This USSGL account is to be used only by the Department of Treasury.

Account Title: Other Losses from Impairment of Assets

Account Number: 729200

Normal Balance: Debit

Definition: The loss from the partial impairment of General Property, Plant and 

Equipment (G-PP&E), except internal use software, as prescribed by 

FASAB SFFAS No. 44. G-PP&E includes any property, plant and 

equipment (PP&E) used in providing goods or services. G-PP&E does not 

include heritage assets, such as historic and national landmarks, and 

stewardship land.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 119 December 2017

Account Title: Extraordinary Items

Account Number: 730000

Normal Balance: Credit

Definition: Costs or income so unusual in type or amount as to be accorded special 

treatment in the accounts or separate disclosure in financial statements. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Prior-Period Adjustments Due to Corrections of Errors

Account Number: 740000

Normal Balance: Credit

Definition: The amount of adjustments affecting the cumulative results of operations 

due to errors in prior-period financial statements that resulted from 

mathematical mistakes, mistakes in the application of accounting principles, 

or oversight or misuse of facts that existed at the time the financial 

statements were prepared. Use USSGL account 740500, "Prior Period 

Adjustments Due to Corrections of Errors - Years Preceding the Prior Year" 

for the amount of adjustments affecting the cumulative results of operations 

due to errors in the years preceding the prior year's financial statements. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Prior-Period Adjustments Due to Changes in Accounting Principles

Account Number: 740100

Normal Balance: Credit

Definition: The amount of adjustments affecting the cumulative results of operations 

due to a change from one generally accepted accounting principle to another 

one that can be justified as preferable or the adoption of a new FASAB 

standard. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

Account Number: 740500

Normal Balance: Credit

Definition: The amount of adjustments affecting the cumulative results of operations 

due to errors in years preceding the prior-year's financial statements that 

resulted from mathematical mistakes, mistakes in the application of 

accounting principles, or oversight or misuse of facts that existed at the time 

the financial statements were prepared. Use only when comparative financial 

statements are being presented. Although the normal balance for this account 

is credit, it is acceptable in certain instances for this account to have a debit 

balance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 120 December 2017

Account Title: Distribution of Income - Dividend

Account Number: 750000

Normal Balance: Debit

Definition: Distribution of income such as interest on capital and franchise taxes.

Account Title: Changes in Actuarial Liability

Account Number: 760000

Normal Balance: Debit

Definition: The amount of increase or decrease in actuarial liability. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance.

Account Title: Trust Fund Warrant Journal Vouchers Issued Net of Adjustments

Account Number: 771000

Normal Balance: Debit

Definition: The amount appropriated to the various available trust fund receipt accounts 

via a warrant journal voucher. The warrant journal voucher moves the fund 

balance from the General Fund receipt account to the available trust fund 

receipt account. This account is for the General Fund of the U.S. 

Government use only.

Account Title: Guaranteed Loan Level

Account Number: 801000

Normal Balance: Debit

Definition: The amount of guaranteed loan commitments supportable by the subsidy 

budget authority of new commitments or, in the case of negative subsidies, 

the amount authorized by appropriation acts. This account does not close at 

yearend.

Account Title: Guaranteed Loan Level - Unapportioned

Account Number: 801500

Normal Balance: Credit

Definition: The amount of guaranteed loan level not yet apportioned by Office of 

Management and Budget.

Account Title: Guaranteed Loan Level - Apportioned

Account Number: 802000

Normal Balance: Credit

Definition: The amount of category A and B guaranteed loan levels approved by Office 

of Management and Budget on the SF 132: Apportionment and 

Reapportionment Schedule.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 121 December 2017

Account Title: Guaranteed Loan Level - Used Authority

Account Number: 804000

Normal Balance: Credit

Definition: The amount of category A and B guaranteed loan principal obligated by 

lenders and reported to the agency.

Account Title: Guaranteed Loan Level - Unused Authority

Account Number: 804500

Normal Balance: Credit

Definition: The amount of category A and B guaranteed loan levels for which contracts 

have not been signed. This account does not close at yearend.

Account Title: Guaranteed Loan Principal Outstanding

Account Number: 805000

Normal Balance: Debit

Definition: The amount of guaranteed loan principal outstanding with the lender at any 

given time.

Account Title: Guaranteed Loan New Disbursements by Lender

Account Number: 805300

Normal Balance: Credit

Definition: The amount of guaranteed loan principal disbursed during the current year 

by lenders.

Account Title: Guaranteed Loan Collections, Defaults, and Adjustments

Account Number: 806500

Normal Balance: Debit

Definition: The amount of guaranteed loan collections, defaults, or any other type of 

adjustments that reduce the amount of loan principal outstanding with the 

lender.

Account Title: Guaranteed Loan Cumulative Disbursements by Lenders

Account Number: 807000

Normal Balance: Credit

Definition: The amount of guaranteed loan disbursements by lenders, net of collections, 

defaults, or adjustments, after USSGL accounts 805300, "Guaranteed Loan 

New Disbursements by Lender," and 806500, "Guaranteed Loan Collections, 

Defaults, and Adjustments," are closed into this account at yearend. This 

account does not close at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 122 December 2017

Account Title: Partial or Early Cancellation of Authority

Account Number: 809100

Normal Balance: Credit

Definition: The amount of authority canceled and recorded in USSGL account 435100, 

Partial or Early Cancellation of Authority With a U.S. Treasury Warrant. 

This account will be maintained as a tracking mechanism for the 

Antideficiency Act. Antideficiency Act provisions continue to apply to 

canceled Treasury Appropriation Fund Symbols (TAFS) and to partially 

canceled authority in TAFS that are otherwise still valid, such as partial 

cancellation of authority in a no-year TAFS. The balance in USSGL account 

435100, Partial or Early Cancellation of Authority With a U.S. Treasury 

Warrant, is reclassified into this account in a closing entry.

Account Title: Offset for Partial or Early Cancellation of Authority

Account Number: 809200

Normal Balance: Debit

Definition: To offset activity recorded in USSGL account 809100, Partial or Early 

Cancellation of Authority. This account will be maintained as a tracking 

mechanism for the Antideficiency Act. Antideficiency Act provisions 

continue to apply to canceled Treasury Appropriation Fund Symbols (TAFS) 

and to partially canceled authority in TAFS that are otherwise still valid, 

such as partial cancellation of authority in a no-year TAFS.

Account Title: Offset for Purchases of Assets

Account Number: 880100

Normal Balance: Credit

Definition: The amount recorded to offset activity in USSGL account 880200, 

"Purchases of Property, Plant, and Equipment," USSGL account 880300, 

"Purchases of Inventory and Related Property," and USSGL account 

880400, "Purchases of Assets - Other." USSGL accounts 880200, 880300, 

and 880400 close into this account at yearend. This account does not close at 

yearend.

Account Title: Purchases of Property, Plant, and Equipment

Account Number: 880200

Normal Balance: Debit

Definition: The amount of capitalized property, plant, and equipment purchased during 

the fiscal year. This account closes into USSGL account 880100, "Offset for 

Purchases of Assets," at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2017-16 II AD - 123 December 2017

Account Title: Purchases of Inventory and Related Property

Account Number: 880300

Normal Balance: Debit

Definition: The amount of inventory and related property purchased during the fiscal 

year. This account closes into USSGL account 880100, "Offset for 

Purchases of Assets," at yearend.

Account Title: Purchases of Assets - Other

Account Number: 880400

Normal Balance: Debit

Definition: The amount of other assets purchased during the fiscal year, not otherwise 

classified in USSGL accounts 880200, "Purchases of Property, Plant, and 

Equipment," and 880300, "Purchases of Inventory and Related Property." 

Other assets include, but are not limited to, the purchase of investments 

requiring an outlay. In addition, this account closes into USSGL account 

880100, "Offset for Purchases of Assets," at yearend.
Part 2, Section III: Account Transactions

This section provides accounting transactions for events occurring throughout the Federal Government.

The transactions illustrate both proprietary and budgetary entries for each accounting event. Transactions

are grouped under the following categories:

 A 100-799 Funding Sources

 B 100-699 Disbursements and Payables

 C 100-799 Collections and Receivables

 D 100-799 Adjustments/Write-offs/Reclassifications

 E 100-799 Accruals/Non-Budgetary Transfers Other Than Disbursements

 and Collections

 F 100-499 Yearend

 G 100-299 Memorandum Entries

 H 100-799 Other Specialized Transaction Entries

The above categories provide a basic framework for organizing the transactions. Also included, as a quick

reference, is a listing of transaction descriptions. These accounting transactions document basic standard

posting logic for financial events across the Federal Government.

The following notes explain conventions to follow when using the USSGL and the limitations of this

compilation of USSGL transactions:

There are valid accounting events/postings not yet documented. Agencies may engage in

financial activity that the USSGL Board has not yet addressed. If so, submit an issue to the

USSGL Board through the agency’s USSGL representative. To illustrate the issue, document

accounting events specific to the activity in a simple accounting scenario. Include references to

specific legislation, accounting standards, or central agency requirements that make the activity

unique from those currently documented. This documentation may be useful for explaining

variances from the USSGL standard to auditors.

For deposit funds, there are valid accounting postings not yet documented. When recording any

transaction in a deposit fund, agencies should not record (a) budgetary entries or (b) entries

that result in net revenues, expenses, gains, or losses in nonfiduciary deposit funds. Examples

of many transactions commonly used in non-fiduciary deposit funds are provided in the USSGL

Page 1 of 3
Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing

Accounts.

For nonexpenditure transfers of budget authority between Treasury Appropriation Fund Symbols

(TAFS), the "Transfer From" entity will determine the source of funds being transferred and

record a proprietary USSGL account that designates the funding as being derived from either:

Unexpended appropriations from general fund resources not earmarked by law for

a specific purpose–USSGL account 310300, “Unexpended Appropriations–

Transfers-Out,” or 

Financing sources that impact cumulative results of operations-USSGL account

576500, “Nonexpenditure Financing Sources–Transfers-Out.”

The “Transfer To” entity must use a proprietary USSGL account that corresponds to the proprietary USSGL

account used by the “Transfer From” entity. USSGL account 310200, “Unexpended Appropriations–

Transfers-In” corresponds to USSGL account 310300. USSGL account 575500, “Nonexpenditure Financing

Sources–Transfers-In” corresponds to USSGL account 576500. Failure of both entities to record the

matching proprietary USSGL account category (310200/310300 or 575500/576500) will result in agencywide and/or Government-wide elimination discrepancies.

There may be mixed funding in a single TAFS. The net position of a TAFS may be a mix of:

Unexpended appropriations derived from general fund resources not earmarked by law for a

specific purpose, and

Financing sources, such as Economy Act revenue, that impact cumulative results of operations.

To facilitate reconciliation of interagency expenses and revenues, do not post cost directly to “in-process

type” asset accounts. Agencies must first record cost, such as direct labor (payroll and benefits) and direct

materials that do not meet agency established capitalization thresholds, in the appropriate USSGL account

600000 series expense account. Use USSGL account 661000, “Cost Capitalization Offset” to apply the

cost to the desired “in-process type” asset account. Do not record amounts applied to asset accounts under

this method to USSGL account 88XXXX series accounts.

The transactions illustrate USSGL accounts without applicable attribute values. Therefore, a single

transaction listed here may translate to several similar transactions in the agency’s accounting system

depending on how many combinations of USSGL accounts and attribute values are valid to record the

agency’s activities. Agencies must post transactions using the 6-digit USSGL account plus valid attribute

values to fully comply with implementation of the USSGL at the transaction level and to facilitate necessary

central agency reporting. Additionally, since the 6-digit base account combined with valid attributes is itself

a USSGL account, agencies must post debit and credit entries to reclassify balances even when the 6-digit

base account is the same.

Transactions affecting budgetary status may contain debit or credit postings to multiple USSGL status

accounts that may be valid for a particular transaction. Choose a USSGL account appropriate to the status

of authority in the affected TAFS and the accounting event recorded.

All transactions apply to activity with federal and non-federal entities unless limited by account definition or

otherwise noted in the transaction description.

A USSGL transaction crosswalk can be obtained at the TFM website.

Page 2 of 3
The transaction reference provides an example of where this transaction appears. It may not provide all

possible USSGL implementation guidance that contains this transaction.

Section III Page Number

USSGL Account Transaction Categories (AC) III AC - 1

USSGL Account Transaction Listing (AL) III AL - 1

USSGL Account Transactions (AT) III AT - 1

USSGL Account Transaction Postings (AP) III AP - 1

Note: The following alpha extensions to transaction numbers indicate:

 R = The USSGL transaction noted with the “R” extension contains instructions to reverse in the

comment.

 AP = The USSGL transaction noted with the “AP” extension contains instructions to also post another

transaction in the comment.

Page 3 of 3
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Categories

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-06 III AC - 1 June 2017

A. Funding

100 - 399 Budgetary Resources Other Than Collections

400 - 699 Authority Transfers

700 - 799 Reimbursables and Other Income

B. Disbursements and Payables

100 - 299 Payments/Purchases

300 - 399 Commitments/Undelivered Orders/Expended Authority - Unpaid

400 - 599 Payables/Accrued Liabilities

600 - 699 Advances and Prepayments

C. Collections and Receivables

100 - 399 Receipts

400 - 599 Receivables/Accrued Revenue

600 - 799 Asset Sale and Disposition (Gains and Losses)

D. Adjustments/Writeoffs/Reclassification

100 - 299 Upward and Downward Adjustments

300 - 399 Prior-Period Adjustments

400 - 499 Writeoffs

500 - 799 Reclassification/Revaluation

E. Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections

100 - 399 Accrual, Depreciation, Amortization, and Depletion

400 - 499 Accumulated and Allocated Costs Not in Categories Above

500 - 799 Transfers Without Budgetary Impact

F. Yearend

100 - 299 Preclosing Entries

300 - 499 Closing Entries

G. Memorandum Entries

100 - 299 All Memorandum Entries (Excluding Closing Memorandum Entries)

H. Other Specialized Transaction Entries

100 - 799 Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 1 December 2017

A102 To record an anticipated appropriation.

A104 To record the enactment of appropriations.

A108 To record authority that was temporarily reduced and subsequently reclassified as a closing 

entry in the previous year.

A110 To record in the gaining fund the reappropriation of authority from an expired losing fund 

to an unexpired gaining fund.

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to 

an unexpired gaining fund

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

fund.

A116 To record budgetary authority apportioned by the Office of Management and Budget and 

available for allotment.

A118 To record anticipated resources apportioned but not available for use until they are realized 

for anticipated resources in programs subject to apportionment.

A119 To record anticipated resources in programs exempt from apportionment.

A120 To record the allotment of authority.

A122 To record the realization of previously anticipated and apportioned authority for programs 

subject to apportionment.

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

apportionment.

A124 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived 

from special or non-revolving trust fund receipts (made available from previously 

precluded amounts.) This account should be used in Treasury accounts that have/had 

outstanding balances in USSGL account 439700.

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

A126 To record amounts specifically withheld from apportionment by the Office of Management 

and Budget (OMB).

A127 To record budget authority (that is appropriated receipts) temporarily precluded from 

obligation.

A128 To record authority temporarily unavailable pursuant to public law.

A129 To record spending authority from offsetting collections temporarily precluded from 

obligation.

A130 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, 

temporarily unavailable as a result of a refund collected or recovery of a prior-year 

obligation that is unavailable for obligation and is to be reclassified as "Receipts 

Unavailable for Obligation Upon Collection" at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 2 December 2017

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

A132 To record a permanent reduction of unexpended appropriations.

A133 To record budget authority permanently reduced in a special or trust expenditure Treasury 

Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

A134 To record appropriated receipts permanently reduced and canceled by legislative action in 

special and trust Treasury Appropriation Fund Symbols.

A135 To record budget authority temporarily reduced by legislative action. This transaction may 

be used in special and trust Treasury Appropriation Fund Symbols that are designated by 

Treasury as available for investment, or in revolving funds, or for reductions of spending 

authority from offsetting collections if deemed appropriate by the Office of Management 

and Budget (OMB) and/or specific legislative action.

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

rescission.

A137 To record unobligated balances withheld from availability pending congressional action or 

Presidential rescission proposal.

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

A139 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, 

temporarily unavailable as a result of a refund collected or recovery of a prior-year 

obligation that is unavailable for obligation and is to be reclassified as "Receipts and 

Appropriations Temporarily Precluded From Obligation" at yearend.

A140 To record anticipated collections including refunds from prior- year amounts that were 

obligated and outlayed in unexpired Treasury Account Symbol (TAS).

A141 To record the withdrawal of funds for reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur.

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

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

A145 To record offsetting collections permanently reduced and canceled by legislative action in 

revolving Treasury Appropriation Fund Symbols.

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

A148 To record decreases to indefinite borrowing authority.

A152 To record indefinite or definite borrowing authority.

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

A155 To record an appropriation to liquidate obligations initially incurred against the authority to 

borrow when the borrowing authority was not exercised.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 3 December 2017

A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal 

Service or the Federal Financing Bank. This includes non-credit reform borrowings to 

repay interest (capitalized loan interest).

A157 To record a nonexpenditure nonallocation transfer-in between two trust funds of an 

appropriation to liquidate contract authority, representing contract authority previously 

transferred.

A158 To record actual reductions to borrowing authority previously anticipated.

A159 To record the amount of borrowing authority that was substituted with offsetting 

collections when the borrowing was not exercised.

A160 To record a nonexpenditure nonallocation transfer-out between two trust funds of an 

appropriation to liquidate contract authority, representing contract authority previously 

transferred.

A161 To record the transfer-in of contract authority from one nonallocation trust fund account to 

another, prior to the actual transfer of liquidating authority and fund balance, based upon 

legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

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

year.

A163 To record the transfer-out of contract authority from one nonallocation trust fund account 

to another, prior to the actual transfer of liquidating authority and fund balance, based upon 

legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

A164 To record anticipated reductions to borrowing authority.

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may only 

be recorded by the Department of Transportation.

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

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may only 

be recorded by the Department of Transportation.

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

A169 To record the portion of an appropriation to liquidate obligations incurred against contract 

authority that is no longer required.

A170 To record the warrant liquidating contract authority.

A171 To record an appropriation to liquidate contract authority that is supported by a 

nonexpenditure transfer of funds from a Treasury-Managed Trust Fund Treasury 

Appropriation Fund Symbol.

A172 To record anticipated actual reductions to contract authority.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 4 December 2017

A173 To record an appropriation to liquidate contract authority that is not yet supported by a 

nonexpenditure transfer of funds from a Treasury-Managed Trust Fund Treasury 

Appropriation Fund Symbol (TAFS).

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

A175 To record a nonexpenditure transfer-in of funds from a Treasury-Managed Trust Fund 

Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established 

receivable for contract authority.

A176 To record the anticipated indefinite contract authority to cover anticipated obligations for 

the current year.

A177 To record the transfer-in of contract authority from a parent account to a recipient account 

based upon an approved letter. The nonexpenditure allocation transfer of funds has not yet 

been accomplished.

A178 To record anticipated adjustments/decreases to contract authority.

A179 To record the transfer-out of contract authority from a parent account to a recipient account 

based upon an approved letter. The nonexpenditure allocation transfer of funds has not yet 

been accomplished.

A180 To record a nonexpenditure allocation transfer-out from a parent account to a recipient 

account representing contract authority previously transferred.

A181 To record a nonexpenditure allocation transfer-in from a parent account to a recipient 

account representing contract authority previously transferred.

A183 To record in the receipt account the amount of appropriated receipts from an agency's 

unavailable receipt account to an expenditure account.

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

to an expenditure account.

A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol 

(TAFS), an amount that was temporarily reduced in an associated special or trust 

expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was 

permanently reduced and cancelled in an associated special or trust expenditure TAFS.

A186 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is immediately available for obligation.

A187 To record the liquidation of contract authority for collections against reimbursable 

customer orders that were substituted for contract authority and have now been earned.

A188 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is not immediately available for obligation upon collection. A credit to USSGL 

account 439400 acts as a contra-resource account. However, these receipts may be 

available for investment.

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or 

special fund expenditure account that was funded by an unavailable receipt account.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 5 December 2017

A190 To record receipts in available trust funds and special funds that become available for 

obligation after not being available for obligation when originally collected. A debit to 

USSGL account 439400 provides new budget authority.

A192 To record authority made available from receipt or appropriation balances previously 

precluded from obligation.

A194 To record authority made available from offsetting collection balances previously 

precluded from obligation.

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

previously accrued.

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

A197 To record Fund Balance With Treasury under a continuing resolution as determined by the 

Office of Management and Budget's automatic apportionment bulletin.

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under 

a Continuing Resolution to zero upon the enactment of an appropriation and receipt of a 

Treasury Appropriation Warrant.

A199 To record an adjustment to the annualized level of an appropriation when the enacted level 

is less than the proposed annual level (based on a continuing resolution).

A202 To record in the financing account an appropriation received for a positive modification 

adjustment transfer.

A204 To record positive modifications for subsidy cost and adjustment transfers related to Direct 

Loans in the financing account.

A206 To record positive modifications for subsidy cost and adjustment transfers to Direct Loans 

and Loan Guarantee liabilities in the program account.

A208 To record negative modifications for subsidy cost and adjustment transfers related to Direct 

Loans and Loan Guarantee liabilities in the program account.

A210 To record a transfer-out of financing sources and fund balance from Custodial Statement 

collections via the Statement of Transactions (224).

A212 To record the financing sources transferred in to a special or nonrevolving trust fund from a 

General Fund receipt account.

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to 

reduce the appropriation derived from the General Fund of the U.S. Government while 

waiting for the appropriation warrant to be adjusted.

A214 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived 

from special or non-revolving trust fund receipts (made available for obligation after only 

being available for investment purposes.) This account should be used in Treasury accounts 

that have/had outstanding balances in USSGL account 439400.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 6 December 2017

A215 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived 

from spending authority from offsetting collections (made available from previously 

precluded amounts.) This account should be used in Treasury accounts that have/had 

outstanding balances in USSGL account 439800.

A216 To withdraw recoveries of prior-year obligations derived from repayable advances and to 

be used for repayment of the repayable advance. This account should be used in Treasury 

accounts that have/had outstanding balances in USSGL account 415900.

A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a special or non-revolving trust fund.

A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a revolving or revolving trust fund.

A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund 

Symbol for transfers-in.

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

A408 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

unexpended appropriations.

A410 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

A412 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

unexpended appropriations.

A414 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

A416 To record realized authority to be transferred in to a receiving allocation Treasury 

Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, 

prior to the SF 1151: Nonexpenditure Transfer Authorization request.

A420 To record an actual nonexpenditure transfer-in to an allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances via an SF 1151: 

Nonexpenditure Transfer Authorization.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 7 December 2017

A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the 

amount receivable from invested balances when the budget authority is temporarily 

reduced.

A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury 

Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested 

balances as a result of an enacted temporary reduction.

A426 To record realized authority to be transferred out to a receiving allocation Treasury 

Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 

1151: Nonexpenditure Transfer Authorization request.

A430 To record an actual nonexpenditure transfer-out to an allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure 

Transfer Authorization.

A432 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

A434 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and 

funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and 

funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A440 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from unexpended appropriations.

A442 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.

A444 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from unexpended appropriations.

A446 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 8 December 2017

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

A452 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A454 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

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

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

A460 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from unexpended appropriations.

A462 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from appropriated receipts.

A464 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from unexpended appropriations.

A466 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from appropriated receipts.

A467 To record the nonexpenditure transfer-in of expired unobligated balances from another 

expired Treasury Appropriation Fund Symbol.

A468 To record in the receiving agency the anticipated transfer-in of current-year authority or 

prior-year balances.

A469 To record the nonexpenditure transfer-out of expired unobligated balances to another 

expired Treasury Appropriation Fund Symbol.

A470 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances that were previously anticipated.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 9 December 2017

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A482 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A486 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A488 To record in the transferring agency the actual nonexpenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for trust or special funds or 

obligations supported by spending authority from offsetting collections.

A490 To record in the transferring agency the actual nonexpenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for general fund appropriations.

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year 

authority with unpaid expended authority and related accounts payable.

A494 To record in the transferring agency the actual transfers-out during the fiscal year of 

authority with prepaid/advanced undelivered orders from current or prior years for general 

fund appropriations.

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority 

with prepaid/advanced undelivered orders from current or prior years for general fund 

appropriations.

A498 To record a Federal fund receivable for an expenditure transfer from a trust fund.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 10 December 2017

A499 To record the adjustment of a Federal fund receivable for a previously established 

expenditure transfer receivable, where a corresponding temporary reduction or cancellation 

is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

A500 To record in a trust fund a payable for an expenditure transfer-out to a Federal fund relating 

to nonexchange transactions.

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

A502 To record the actual Federal fund collection resulting from an expenditure transfer from a 

trust fund, that was previously established as a receivable.

A504 To record in a trust fund the outlay and reduction of the payable for an expenditure transfer 

out to a Federal fund.

A506 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or 

prior-year authority with unpaid undelivered orders for general fund appropriations.

A508 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or 

prior-year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections.

A510 To record in a trust fund expenditure transfers-in from a Federal fund relating to 

nonexchange transactions.

A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the 

Treasury Forfeiture Fund.

A512 To record in a trust fund expenditure transfers-out to a Federal fund relating to 

nonexchange transactions.

A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior 

fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current 

fiscal year.

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general 

fund (if directed by public law) relating to nonexchange and exchange transactions.

A516 To record a receivable for amounts appropriated from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the 

nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's 

appropriation or authorization act.

A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) 

when the budget authority is temporarily reduced.

A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol 

(TAFS) when the budget authority is cancelled.

A520 To record a payable for amounts appropriated from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the 

nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's 

appropriation or authorization act.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 11 December 2017

A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol 

(TAFS) that results from a temporary reduction in the Agency Trust Fund Expenditure 

TAFS.

A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol 

(TAFS) that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

A524 To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for 

amounts previously appropriated and recorded as receivables.

A526 To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for 

amounts previously appropriated and recorded as payables.

A528 To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This 

amount is specified in the agency's appropriation or authorization act.

A530 To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This 

amount is specified in the agency's appropriation or authorization act.

A531 To record a nonexpenditure (nonallocation) transfer-in of funds to a specific invested 

Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and 

returning unobligated balances.

A532 To record the receivable for amounts to be transferred in of unrealized nonexpenditure 

(nonallocation) appropriation transfers between two trust funds or two Federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved.

A534 To record the payable for amounts to be transferred out of unrealized nonexpenditure 

(nonallocation) appropriation transfers between two trust funds or two Federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved.

A536 To record the actual nonexpenditure (nonallocation) transfer-in of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 

417100 "Non-Allocation Transfers of Invested Balances-Receivable."

A538 To record the actual nonexpenditure (nonallocation) transfer-out of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 

417200 "Non-Allocation Transfers of Invested Balances-Payable."

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

receivable.

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

receivable.

A544 To record in the transferring agency the nonexpenditure transfer-out of unfilled customer 

orders without advance.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 12 December 2017

A546 To record in the receiving agency the nonexpenditure transfer-in of unfilled customer 

orders without advance.

A548 To record in the transferring agency the actual transfers-out during the fiscal year of 

authority with prepaid/advanced undelivered orders from current or prior years for trust or 

special funds or obligations supported by spending authority from offsetting collections.

A550 To record in the receiving agency the actual transfers-in during the fiscal year of authority 

with prepaid/advanced undelivered orders from current or prior years for trust or special 

funds or obligations supported by spending authority from offsetting collections.

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

advance.

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

advance.

A702 To record anticipated reimbursements.

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

anticipated.

A706 To record in the performing agency a reimbursable agreement without an advance that was 

previously anticipated.

A708 To record the collection of revenue earned in the performing agency for a reimbursable 

agreement without an advance that was previously anticipated.

A710 To record earned revenue in the performing agency related to a reimbursable agreement or 

other income.

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

reimbursable order.

A714 To record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance.

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

B102 To record payment of payroll.

B103 To record a disbursement of pension benefit payments.

B104 To record in a loan guarantee financing account a disbursement to a third party, where no 

asset is received. This transaction, for example, includes payments of default claims and 

interest supplements.

B105 To record the subsidy expense in the program fund that is paid to the financing fund when 

the loan is disbursed.

B106 To record subsidy disbursement from the program account to the financing account not 

previously obligated.

B107 To record payment and disbursement of funds not previously accrued.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 13 December 2017

B108 To record a loss in the imprest fund.

B109 To record payment of interest not previously accrued.

B110 To record a confirmed disbursement schedule previously accrued. For nonfiduciary deposit 

funds, omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit 

Funds with Investment Authority and Clearing Accounts.

B112 To record accrued interest paid.

B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit 

reform loans borrowed from Treasury.

B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed 

after 1992.

B116 To record disbursement without a lien on collateral acquired from defaulted loans 

guaranteed after 1992.

B118 To record a tax refund funded by directly reducing offsetting collections paid by the 

collecting agency.

B119 To record the actual capital transfer to repay a portion of a capital investment (usually an 

appropriation to a revolving fund).

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal 

Financing Bank via nonexpenditure transfers that were previously anticipated. For 

example, this transaction includes repayments of principal and repayments due to 

modifications of credit reform loans.

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the 

Federal Financing Bank that were not previously anticipated. For example, this transaction 

includes repayments of principal, repayments due to modifications of credit reform loans, 

and repayments of capitalized loan interest from non-credit reform loans.

B122 To record repayments of other debt.

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

B124 To record the purchase of Federal securities acquired at par value by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

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

B126 To record the purchase of Federal securities acquired at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

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

B128 To record the purchase of Federal securities acquired at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B129 To record the purchase of accrued interest on Federal securities by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 14 December 2017

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

B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), 

excluding most non-credit reform loans, resulting in a gain or loss, that were not previously 

anticipated. For example, this transaction includes repayments of principal for FFB 

borrowings from Treasury and repayments due to modifications of credit reform loans.

B132 To record the purchase of Federal securities acquired at par value by a nonfiduciary deposit 

fund.

B133 To record the purchase of accrued interest on Federal securities by a nonfiduciary deposit 

fund.

B134 To record appropriations used this fiscal year.

B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For 

example, this transaction may result from prepayments and early repayments of loans.

B136 To record in the liquidating account the actual capital transfer of excess cash to the general 

fund of the U.S. Government.

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For 

example, this transaction may result from prepayments and early repayments of loans.

B138 To record in a trust fund payments made to a Federal fund relating to exchange 

transactions.

B139 To record actual capital transfers to a General Fund Receipt Account that were not 

previously anticipated.

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

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

B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the 

operating fund.

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

B144 To record the purchase of cash equivalents.

B146 To record a foreign currency rate intervention.

B150 To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury 

General Account (TGA) to funds held by the public in a non-TGA.

B152 To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held 

by the public in a non-Treasury General Account (TGA).

B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a 

premium/discount.

B154 To record an operating expense or program cost from funds in a non-Treasury General 

Account (TGA) which results in an outlay.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 15 December 2017

B160 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at par value.

B162 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a premium.

B163 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a discount.

B165 To record the purchase of Federal securities acquired at a premium by a nonfiduciary 

deposit fund.

B166 To record the purchase of Federal securities acquired at a discount by a nonfiduciary 

deposit fund.

B200 To record the initial receipt of preferred stock and/or common stock warrants as 

consideration for entering into a liquidity agreement with Government Sponsored 

Enterprises and/or beneficial interest in a Credit Facility Trust in a Treasury General Fund 

Receipt Account.

B202 To record the liquidity payment and markup of liquidity preference from the prior year in 

the program account.

B210 To record the payment of remuneration.

B302 To record a commitment of unobligated amounts in programs subject to apportionment.

B304 To record a commitment of unobligated balances in programs exempt from apportionment.

B306 To record current-year undelivered orders without an advance.

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

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

B310 To record a current-year undelivered order without an advance where the commitment is 

more than the undelivered order for commitments in programs subject to apportionment.

B312 To record a current-year undelivered order without an advance where the commitment is 

more than the undelivered order for commitments in programs exempt from 

apportionment.

B314 To record a current-year undelivered order without an advance where the commitment is 

less than the undelivered order for commitments in programs subject to apportionment.

B316 To record a current-year undelivered order without an advance where the commitment is 

less than the undelivered order for commitments in programs exempt from apportionment.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 16 December 2017

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

B403 To record accounts payable in a nonfiduciary deposit fund.

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

B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to 

another federal entity. This transaction is recorded only when an agency has the authority 

to charge an administrative fee to be paid by a nonfiduciary deposit fund.

B406 To record the delivery of goods and services in the same year the order was placed and to 

accrue a liability. The current-year expended authority is more than the original obligation.

B407 To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to 

another federal entity. This transaction is recorded only when an agency has the authority 

to charge an administrative fee to be paid by a nonfiduciary deposit fund

B408 To reclassify payable schedules for disbursements to "in-transit" until the payment 

schedule is confirmed.

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

B412 To record an obligation and accounts payable in an unexpired appropriation for a valid bill 

related to a canceled appropriation.

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest 

funded by a direct appropriation.

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

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

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

B424 To record a contingent liability.

B425 To record a contingent liability related to capital transfer.

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

B428 To record the payable to borrowers from sales of foreclosed property with recourse.

B430 To record the inventory purchased for a resale under historical cost (title was passed).

B432 To record the fair market value of real and intangible forfeited property.

B434 To record an unclaimed and abandoned item that has met the statutory and/or regulatory 

requirements for forfeiture.

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

B438 To record capital lease liability.

B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit 

reform loans borrowed from Treasury for interest payable amounts previously accrued.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 17 December 2017

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

B446 To record the IMF Annual Assessment.

B602 To record revenue received in advance.

B604 To record the current-year expended authority where the undelivered order was prepaid or 

advanced. The current-year authority is the same as the original order.

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

B610 To reduce an unfilled customer order with advance from a prior-year reimbursable while 

maintaining a resource to support the obligation and outlay.

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

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

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

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

C107 To record the receipt of previously anticipated collections for loans related to the Troubled 

Asset Relief Program.

C108 To record collections in nonfiduciary deposit funds.

C109 To record the receipt of previously anticipated collections.

C110 To reclassify collections to liquidate prior-year deficiency.

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

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

original obligation.

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

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

receipt account.

C115 To record interest payments received from ESF foreign currency investments for Time 

Deposits, Overnight Deposits, and Reverse Repurchase Agreements.

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

C117 To record in the financing fund fees collected when loans are disbursed.

C118 To record in the financing fund fees earned when loans are disbursed.

C119 To record the receipt of remuneration.

C120 To record the maturity of Federal securities acquired at par value by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 18 December 2017

C121 To record the maturity of Federal securities acquired at par value by a nonfiduciary deposit 

fund.

C122 To record the maturity of Federal securities acquired at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C123 To record the maturity of Federal securities acquired at a premium by a nonfiduciary 

deposit fund.

C124 To record the maturity of Federal securities acquired at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C125 To record the maturity of Federal securities acquired at a discount in a nonfiduciary deposit 

fund.

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

investments.

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term 

bonds) sold at PAR and receive a coupon payment.

C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation 

Fund Symbol (TAFS)

C130 To record the collection of a refund of an advance or prepayment that results in a 

downward adjustment to a prior- year obligation.

C132 To record the refunds collected, a downward adjustment to prior- year paid delivered 

orders, for assets purchased and expenses incurred in a prior year that create budgetary 

resources. These refunds were not previously accrued as receivables.

C134 To record the refunds collected (not previously accrued as receivables) for assets purchased 

and expenses incurred in the current year.

C136 To record the collection of receivables for assets purchased or expenses incurred in a prior 

year that create budgetary resources when collected.

C137 To record the restitution of the imprest fund loss.

C138 To record the collection of refunds receivable for assets purchased or expenses incurred in 

the current year that create budgetary resources when collected.

C139 To record the deduction of an employee's pay for reimbursement of Federal Employees 

Health Benefits paid by the employer while the employee was in a leave without pay 

status.

C140 To record the collection of receivables from Federal sources.

C141 To record a collection of non-Federal revenue reported on the Statement of Custodial 

Activity or on the custodial footnote that is deposited into a General Fund receipt account.

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

custodial liability.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 19 December 2017

C143 To record the collection of receivables of custodial revenue from a non-Federal source that 

is deposited to a miscellaneous receipt account.

C144 To record undeposited collections.

C145 To record the collection of revenue or other financing sources that were not previously 

accrued into a General Fund receipt account. These collections are not reported on the 

Statement of Custodial Activity

C146 To record the collection of previously accrued receivables in a Treasury general fund 

receipt account.

C147 To record an offset for amounts collected for others and to establish a liability for nonentity assets that are not reported on the Statement of Custodial Activity or on the custodial 

footnote.

C148 To record the payback of a bridge loan.

C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit 

directly into a Treasury Account Symbol that does not have budget authority.

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

C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal 

Service and deposit directly into a Treasury Account Symbol that does not have budget 

authority.

C152 To record loans receivable resulting from repayable advances.

C153 To record the collection of loans receivable, accounted for under the provisions of the 

Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a 

Treasury Account Symbol that does not have budget authority.

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

C155 To record the transfer-in of nonbudgetary fund balance to other Federal entities without 

reimbursements.

C156 To record the collection of interest receivable from securities held by a nonfiduciary 

deposit fund.

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

investments.

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

C161 To record an adjustment to loans and interest receivable based on acquired collateral 

property without recourse.

C162 To record an adjustment to loans and interest receivable based on acquired collateral 

property with recourse.

C163 To record an adjustment to loans and interest receivable based on acquired collateral 

property without recourse.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 20 December 2017

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

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

C170 To record the reclassification of seized monetary instruments from undeposited (recorded 

in USSGL account 153100) to deposited.

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

C174 To record undeposited cash that was forfeited.

C176 To record cash deposited after forfeiture.

C178 To record the transfer of the title of an asset to the Federal Government for a settlement of 

tax liability from the taxpayer.

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

commodity.

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

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

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

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

C190 To record in a trust fund payments received from a Federal fund relating to exchange 

transactions.

C192 To record the acquisition of foreign currency in the foreign currency account symbol 

(X7000 series).

C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol 

(X7000 series) by a disbursing officer.

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

C200 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at par value.

C202 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a premium.

C204 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a discount.

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce 

the appropriation derived from the General Fund of the U.S. Government.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 21 December 2017

C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the 

custodial footnote that is collected by an agency to be deposited directly into a General 

Fund receipt account. In addition, to record administrative fees earned for administering a 

nonfiduciary deposit fund.

C403 To record a receivable for Old IMF Quota Payments.

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

liability.

C405 To record offset for the amount accrued in a General Fund receipt account and to establish 

a liability for non-entity assets that are not reported on the Statement of Custodial Activity 

or on the custodial footnote.

C406 To record receivables for amounts advanced from the financing fund or liquidating fund to 

cover escrow funds.

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

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

C412 To record accrued receivables for modified direct loans moving from the liquidating fund 

to the financing fund account.

C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, 

from Non-Federal sources for assets or expenses that do not create budgetary resources 

until collected.

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

C416 To record accrued revenue from Federal sources other than for reimbursables, nonrevolving trust and special funds, custodial activity and interest on Treasury securities.

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

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol 

(TAFS). Also recorded for federal securities held by nonfiduciary deposit funds.

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

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

C421 To accrue unfunded FECA revenue from Federal source by the Department of Labor.

C422 To record accrued revenue from Federal or non-Federal sources for non-revolving trust 

funds and special funds.

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

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

C425 To record accounts receivable in a nonfiduciary deposit fund.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 22 December 2017

C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol 

that was previously collected in advance.

C428 To record loans and interest receivable from non-Federal sources for defaulted guaranteed 

loans. Do not consider as a budgetary resource until collected.

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

method.

C431 To record the issuance of a bridge loan.

C432 To record loans other than credit reform.

C433 To record loans receivable from non-Federal sources for loans related to Troubled Assets 

Relief Program. Do not consider as a budgetary resource until collected.

C434 To record interest receivable from non-Federal sources for loans related to Troubled Assets 

Relief Program. Do not consider as a budgetary resource until collected.

C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to 

be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury 

Account Symbol that does not have budget authority.

C436 To record the accrual of Troubled Asset Relief Program interest revenue associated with 

USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and 

deposited directly into a Treasury Account Symbol that does not have budget authority.

C437 To record the portion of the liability for non-entity assets not reported on the Statement of 

Custodial Activity related to the accrual of interest revenue that is to be collected by the 

Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that 

does not have budget authority.

C438 To record subsidy receivable and the related interest, in the financing account, for an

upward reestimate.

C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account 

Symbol (X7000 series) by a disbursing officer.

C444 To record capitalized loan interest receivable on non-credit reform loans for interest 

receivable amounts previously accrued.

C446 To record the reclassification of interest capitalized on a loan related to Troubled Asset 

Relief Program.

C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is 

immediately available for obligation upon collection.

C453 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to revolving funds, in which the offsetting collection is immediately available for 

obligation once credited to the expenditure TAFS.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 23 December 2017

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is not 

immediately available for obligation upon collection.

C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is 

immediately available for obligation upon collection.

C457 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to revolving funds, in which the offsetting collection is immediately available for 

obligation once credited to the expenditure TAFS.

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is not 

immediately available for obligation upon collection.

C600 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a premium

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a discount.

C602 To record the sale of Federal securities purchased at a premium and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale may result in a gain or a loss.

C603 To record the redemption of Federal securities purchased at a premium and sold at a 

premium by a nonfiduciary deposit fund when the redemption results in a gain.

C604 To record the sale of Federal securities purchased at a premium and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale results in a loss.

C605 To record the redemption of Federal securities purchased at a premium and sold at a 

discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.

C606 To record the sale of Federal securities purchased at a discount and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale results in a gain.

C607 To record the redemption of Federal securities purchased at a discount and sold at a 

premium by a nonfiduciary deposit fund when the redemption results in a gain.

C608 To record the sale of Federal securities purchased at a discount and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale may result in a gain or a loss.

C609 To record amounts owed to a Federal Government Sponsored Enterprise (GSE) for excess 

of the GSE's liabilities over its assets.

C610 To record the sale or disposition of personal property collected for replacement property.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 24 December 2017

C611 To record the redemption of Federal securities purchased at a discount and sold at a 

discount by a nonfiduciary deposit fund when the redemption results in a loss.

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

C613 To record general property, plant and equipment permanently removed or partially 

impaired, but not yet disposed.

C614 To record the gain on property sold with recourse.

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

removed.

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

C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds 

issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol 

(TAFS) other than a nonfiduciary deposit fund.

C619 To record the redemption of Federal securities purchased at a premium and sold at a 

premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a 

loss

C621 To record the redemption of Federal securities purchased at a discount and sold at a 

discount by a nonfiduciary deposit fund when the redemption results in a gain.

C622 To record the sale prior to maturity of investments in securities (other than those issued by 

the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the 

special or non-revolving trust fund.

C624 To record the sale prior to maturity of investments in securities (other than those issued by 

the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss 

by the special or non-revolving trust fund.

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

unserviceable assets.

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

C630 To record the sale of stockpile materials.

C632 To record stockpile materials sold at a gain.

C634 To record stockpile materials sold at a loss.

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

C638 To record the sale of forfeited property.

C640 To record the proceeds from commodities sold.

C642 To record a loss on the sale of commodities.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 25 December 2017

C644 To record a receivable from a non-Federal entity for the sale or disposition of assets other 

than personal properties and investments.

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

C647 To record the liquidation of receivables from other Federal entity for the sale or disposition 

of assets other personal properties and investments.

C648 To record a receivable from another Federal entity for the sale or disposition of assets other 

than personal properties and investments.

C650 To record accounts receivable and accrue revenue from another Federal entity that was 

previously anticipated.

C702 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a premium. The sale results in a gain.

C704 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a premium. The sale results in a loss.

C706 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a discount. The sale results in a gain.

C708 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a discount. The sale results in a loss.

C750 To record, in a special or non-revolving trust fund, a redemption of securities (other than 

those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain 

or loss where funds remain in a non-Treasury General Account (TGA).

C751 To record, in a revolving or revolving trust fund, a redemption of securities (other than 

those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain 

or loss where funds remain in a non-Treasury General Account (TGA).

C752 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a gain. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C753 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a gain. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C754 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a loss. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C755 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a loss. Funds remain held by the public in a non-Treasury General Account 

(TGA).
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 26 December 2017

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

offset.

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

Service.

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 

740000 or 740100). The authority has expired.

D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue 

additional liability when the adjustment is not recorded as a prior-period adjustment 

(USSGL account 740000 or 740100). The authority has expired.

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue 

additional liability when the adjustment is not recorded as a prior-period adjustment 

(USSGL account 740000 or 740100). The authority has not expired.

D108 To record a downward adjustment to prior-year paid delivered orders and to collect a 

refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 

740000 or 740100).

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the 

related liability when the adjustment is not recorded as a prior-period adjustment (USSGL 

account 740000 or 740100). The authority has not expired.

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

account.

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

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the 

adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 

740100).

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

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

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

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

collected.

D130 To record a downward adjustment to prior-year prepaid/advanced undelivered orders with 

no refund collected.

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

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

D136 To record the amount of unfunded indefinite contract authority that is withdrawn due to 

recoveries of prior-year obligations.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 27 December 2017

D138 To record the amount of indefinite borrowing authority that is withdrawn due to recoveries 

of prior-year obligations.

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in 

allocation of budgetary resources between certain trust fund and agency general fund 

Treasury Appropriation Fund Symbol (TAFS).

D141 To record a downward adjustment to prior-year unpaid delivered orders pertaining to 

cancellations of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in 

allocation of budgetary resources between certain trust fund and agency general fund 

Treasury Appropriation Fund Symbol (TAFS).

D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL 

account 4225 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the 

change in allocation of budgetary resources between certain trust fund and agency general 

fund Treasury Appropriation Fund Symbol (TAFS).

D145 To record in the canceled appropriation the removal of the canceled payable upon receipt 

of a valid bill. The budgetary entry reduces the balance of authority that remained upon 

cancellation.

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

D147 To adjust the loan guarantee liability and direct loan allowance for downward reestimate of 

subsidy expense in the financing account.

D148 To accrue the transfer-out of a downward reestimate to a General Fund receipt account.

D149 To record negative subsidy disbursement in the financing fund.

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

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

principle.

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

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

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

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

D312 To record a prior-period adjustment that increases the value of a prior-year liability.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 28 December 2017

D402 To record an allowance for a reduction in exchange revenue due to noncredit losses such as 

returns, allowances, and price redeterminations from non-Federal sources when realization 

is not probable (less likely than not).

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

D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in 

a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

D406 To record the writeoff of penalties and fines receivable.

D407 To record the writeoff of administrative fees receivable.

D408 To record the writeoff of accounts receivable.

D410 To record the writeoff of taxes receivable.

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

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

D414 To record the writeoff of loans receivable and interest receivable for credit reform loans 

made after fiscal 1991.

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

D416 To record the writeoff of interest receivable.

D418 To record the writeoff of assets other than investments.

D420 To record the accrued estimated uncollectible exchange revenue due to credit losses with 

related costs incurred and collected for others in a General Fund receipt account.

D422 To record the reduction of custodial liability by the amount of estimated uncollectible 

exchange revenue with virtually no costs collected for others in a General Fund receipt 

account.

D424 To record in a General Fund receipt account, the accrued estimated uncollectible 

nonexchange revenue and exchange revenue with virtually no cost reported on the 

Statement of Custodial Activity or on the custodial footnote.

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

D428 To record an adjustment for actual loss of inventory.

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

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

D434 To record assets purchased to store environmental waste from past operations at net book 

value of zero.

D436 To record a refund of offsetting collections, other than advances, that were collected in a 

prior-year.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 29 December 2017

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

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

D503 To record valuation increase in Government Sponsored Enterprise Preferred and/or 

Common Stock and/or Beneficial Interest Trust at the end of year.

D504 To record clearing of the prior-year imprest fund from an annual-year Treasury 

Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.

D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow 

amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and 

insurance.

D507 To record the classification of amounts from clearing accounts to the appropriate Treasury 

Appropriation Fund Symbol (TAFS).

D508 To record the reclassification of expended balances held back from contractors from 

accounts payable.

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

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

production.

D514 To record the reclassification of expenses to "in-process type" asset accounts.

D516 To record the raw materials used to produce goods.

D518 To record the revaluation of foreclosed property.

D520 To record completed inventory items.

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

for future sale.

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

D524 To record damaged inventory items that need repair.

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

D528 To record the revaluation of a turned-in broken part from operating materials and supplies 

held for repair based on estimated repair costs.

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

D532 To record prior-period adjustments for transitions to the allowance method for estimated 

repair costs not previously recorded.

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

D536 To record prior-year adjustments for transitions to the direct method for estimated repair 

costs not previously recorded.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 30 December 2017

D538 To record issuance of a new motor vehicle to the customer. The cost of goods sold 

represents the cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the 

previously unrealized holding gains/losses.

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

acquisition method.

D542 To record the classification of operating materials and supplies held for use that were 

damaged and cannot be consumed in operations. This entry also applies to excess or 

obsolete operating materials and supplies when the net realizable value is less than the 

book value.

D544 To record the reclassification of operating materials and supplies that meet management's 

criteria for future use.

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

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

D548 To record an unexpected permanent decline in the value of stockpile materials. This entry 

also applies to record stockpile material at net realizable value due to damage.

D550 To record a permanent decline in value of stockpile materials that is unusual, infrequent, 

and material in dollar amount.

D552 To reclassify stockpile materials authorized to be sold.

D554 To record the forfeiture of a seized monetary instrument.

D555 To record a removal of a seized monetary instrument.

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

D558 To record forfeited personal property placed into official use.

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

depreciated.

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

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

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

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

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

D570 To record a gain on change in long-term assumptions related to federal pensions, Other 

Retirement Benefits or Other Post Employment Benefits, including veteran's 

compensation.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 31 December 2017

D571 To record a loss on change in long-term assumptions related to federal pensions, Other 

Retirement Benefits or Other Post Employment Benefits, including veteran's 

compensation.

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

period.

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

assets.

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

period.

D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization 

Fund assets.

D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

D579 To record the accumulated unrealized gain or loss on financial stability and foreign 

currency investments on a monthly basis.

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

D581 To reclassify a contingent receivable related to a capital transfer receivable in a Treasury 

general fund receipt account.

D582 To record the reclassification of a reduction of an expense from unfunded to funded due to 

collection of a refund receivable.

D584 To reclassify the offset from the revenue accrued to the revenue collected for others that is 

reported on the Statement of Custodial Activity or on the custodial footnote.

D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or 

other financing sources collected for others that is not reported on the Statement of 

Custodial Activity or on the custodial footnote.

D586 To reclassify tax revenue from accrued to collected.

D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special 

receipt account upon forfeiture.

D589 To record the market value adjustment between the amortized cost and the current market 

value of investments. In accordance with Federal accounting Standards Advisory Board 

(FASAB) SFFAS No. 5, "Accounting for Liabilities of the Federal Government," 

paragraph 50, do not use this transaction for market adjustments for fixed value securities.

D591 To record the monetization of SDR certificates.

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

investments.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 32 December 2017

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

D595 To record allocations on Special Drawing Rights.

D600 To record the reclassification of Exchange Stabilization Fund investment.

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

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

D603 To record the reclassification of rate adjustment for Fixed rate investment with the Bank of 

International Settlement.

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

Holdings.

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

Holdings.

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

allocations.

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

allocations.

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

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

D616 To record the tru up of Special Drawing right interest accrual and charges for the Quarter.

E102 To record the accrued payroll at the end of the accounting period for unpaid estimated costs 

incurred. This includes funded expenses such as payroll and grantee expenses.

E104 To record the accrued benefit at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the employer agency.

E106 To record the accrued benefits at the end of the accounting period for unpaid estimated 

costs incurred. This entry is recorded by the benefit administering agency.

E108 To record the accrued liabilities other than payroll and benefits at the end of the accounting 

period for unpaid estimated costs incurred.

E109 To record the actual repair costs to inventory, using the allowance method, that were lower 

than previously estimated.

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

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

E113 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

E114 To record adjustments for under-applied overhead and to prorate the difference between 

the actual and applied, if the amount is material.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 33 December 2017

E115 To record the amortization of the discount on non-federal securities in a nonfiduciary 

deposit fund.

E116 To record adjustments for over-applied overhead and to prorate the difference between the 

actual and applied, if the amount is material.

E117 To record the amortization of the discount on Federal securities that does not affect 

budgetary resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for 

federal securities held by nonfiduciary deposit funds

E118 To record amortization of subsidy for loans.

E119 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by 

the Bureau of the Fiscal Service in nonfiduciary deposit fund. Also record TC-E205 so that 

there will not be an impact on net position.

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

investments.

E121 To record the amortization of the discount on securities, accounted for under the Credit 

Reform Act, that does not affect budgetary resources.

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

E124 To record in the issuing entity, the amortization of discount on securities held by a 

nonfiduciary deposit fund.

E126 To record in the issuing entity, the amortization of premium on securities held by a 

nonfiduciary deposit fund.

E204 To record the reduction of partially canceled authority for the amount of an outstanding 

payable for a valid bill related to a canceled appropriation.

E205 To record the amortization of the discount on Federal securities or interest receivable in a 

nonfiduciary deposit fund.

E402 To record the imputed costs and related imputed financing sources.

E404 To record the application of overhead expenses to work-in-process.

E406 To record inventory used for operations.

E408 To record cost of goods sold.

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

E412 To record actual repair costs using the direct method.

E414 To capitalize previously expensed repair costs up to the serviceable value of the inventory 

item using the direct method.

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

E418 To record a lien of real and intangible forfeited property in the allowance account.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 34 December 2017

E502 To record the loss on disposition of assets resulting from the transfer of ownership of 

general property, plant, and equipment (land, buildings, equipment, and other) to nonFederal entities.

E504 To record distributed personal property.

E506 To record a commodity transferred to another Federal agency.

E508 To record the transfer-out of nonbudgetary or non-Federal accounts receivable to other 

Federal entities without reimbursement.

E509 To record the transfer-out of nonbudgetary fund balances to other Federal entities without 

reimbursements.

E510 To record the transfer-out of inventory items and general property, plant, and equipment to 

other Federal entities without reimbursement.

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

E514 To record the transfer-out of accounts payable to other Federal entities without 

reimbursement.

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

E602 To record inventory or operating materials and supplies acquired through exchange of 

nonmonetary assets.

E604 To record the transfer-in of nonbudgetary or non-Federal accounts receivable from others 

without reimbursement.

E606 To record the transfer-in of inventory items and general property, plant, and equipment 

from others without reimbursement.

E608 To record the transfer-in of investments from others without reimbursement.

E610 To record the transfer-in of accounts payable from others without reimbursement.

F104 To record adjustments for anticipated nonexpenditure transfers not realized.

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

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

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

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

obligations.

F110 To record the removal of unfilled customer orders with advance and to return advance in 

excess of obligations.

F111 To record in the ordering fund the reduction to undelivered orders so that the balance 

equals obligations in the performing fund for the related unfilled customer orders.

F112 To record adjustments for anticipated resources not realized.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 35 December 2017

F113 To record the reduction of unobligated balances for indefinite contract or indefinite 

borrowing authority at yearend.

F114 To record adjustments for anticipated reductions not realized.

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

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

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

F121 To record the amount of unobligated appropriated receipts in a trust or special fund 

expenditure account that is canceled and returned to the originating invested trust of special 

fund from which the amount was originally derived. The amounts are to be returned via SF 

1151: Non expenditure Transfer Authorization.

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

F123 To record the amount of unobligated appropriated receipts in a trust or special fund 

expenditure account represented as a receivable from or payable in an invested trust of 

special fund that is canceled. There is no movement of fund balance.

F124 To record the closing of General Fund receipt accounts associated with fund balance at 

yearend.

F125 To record the closing of General Fund receipt accounts associated with USSGL account 

750000 at yearend.

F126 To record an adjustment to authority temporarily unavailable for Treasury Appropriation 

Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the 

President's Budget and do not report authority precluded from obligation on the Program 

and Financing Schedule P.

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

appropriation."

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

presentation.

F132 To record the reduction of receipt and appropriation balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as preclosing when the total amount of current-year receipts is greater than the 

amount needed to cover current-year obligations.

F134 To record the reduction of offsetting collections balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as preclosing when the total amount of current-year collections is greater than the 

amount needed to cover current-year obligations.

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

F146 To record the cancellation of expired balances in the expenditure account and return 

amounts to the associated unavailable receipt account. A Treasury warrant is required.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 36 December 2017

F147 To reclassify the portion of unobligated available balances to unobligated unavailable in a 

no-year Treasury account where the amount is no longer available for obligation since the 

purposes for which the appropriation was enacted has been carried out.

F148 To record the reduction of an appropriation with offsetting collections. This transaction is 

accomplished with a negative appropriation warrant request submitted to Treasury.

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

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

funds.

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

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

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

F308 To record the closing of unobligated balances in programs subject to apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

F310 To record the closing of unobligated balances in programs exempt from apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

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

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

F316 To record the closing of authority other than offsetting collections made available from 

balances previously precluded from obligation to authority temporarily precluded from 

obligation.

F317 To record closing of unobligated balances of appropriations derived from special or trust 

fund receipts as temporarily precluded from obligation.

F318 To record the closing of authority from offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

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

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

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

unpaid.

F325 To record the closing of downward adjustments and transfers to delivered orders -

obligations, unpaid.

F326 To record the closing of upward adjustments and transfers to undelivered orders -

obligations prepaid and advanced.

F328 To record the closing of downward adjustments and transfers to undelivered orders -

obligations prepaid and advanced.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 37 December 2017

F330 To record the closing of upward adjustments and transfers to undelivered orders -

obligations, unpaid.

F332 To record the closing of downward adjustments and transfers to undelivered orders -

obligations, unpaid.

F334 To record the closing of adjustments for changes in prior-year allocations of budgetary 

resources to the appropriate status account.

F336 To record the closing of revenue, expense, and other financing source accounts to 

cumulative results of operations.

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

operations.

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

operations.

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

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

guaranteed loan programs.

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

authority.

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

cumulative disbursements.

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

disbursements.

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

F354 To record the reduction of receipt and appropriation balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as post-closing when the total amount of current-year receipts is not enough to 

cover current-year obligations.

F356 To record the reduction of offsetting collections balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as post-closing when the total amount of current-year collections is not enough to 

cover current-year obligations.

F358 To record the closing of special and trust fund refunds and recoveries temporarily 

unavailable into receipts and appropriations temporarily precluded from obligation.

F359 To record the closing of special and trust fund refunds and recoveries temporarily 

unavailable into receipts unavailable for obligation upon collection.

F360 To reclassify a temporary reduction/cancellation at yearend.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 38 December 2017

F362 To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund 

Symbol (TAFS), designated by Treasury as available for investment where the parent is 

invested.

F364 To reclassify a reduction recorded in an invested parent special or trust Treasury 

Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment.

F366 To reclassify a reduction recorded in an agency special or trust expenditure Treasury 

Appropriation Fund Symbol (TAFS), where the corresponding TAFS is invested.

F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund 

Symbol (TAFS).

F369 To reclassify cancellations of appropriated amounts receivable from invested trust or 

special funds into the appropriate USSGL account.

F370 To record the closing of memorandum accounts for purchases.

F372 To record the closing of transferred expired authority to appropriation trust fund 

expenditure transfers-receivable.

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

receivable.

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

receivable.

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

receivable.

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

receivable.

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

receivable.

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

receivable.

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

receivable.

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

receivable.

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

F392 To record the closing of appropriations to liquidate contract authority - allocation account 

in the allocation Treasury Appropriation Fund Symbol.

F393 To record the closing of appropriations to liquidate contract authority - allocation account 

in the parent Treasury Appropriation Fund Symbol.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 39 December 2017

F394 To record closing of unavailable obligations of appropriations derived from special or trust 

fund receipts as temporarily precluded from obligation.

F395 To record closing of offsetting collections of appropriations derived from spending 

authority as temporarily precluded from obligation.

G102 To record guaranteed loan level submitted on the SF 132: Apportionment and 

Reapportionment Schedule, for the Office of Management and Budget approval.

G104 To record initial receipt of the guaranteed loan level as shown on an approved 

apportionment schedule, SF 132: Apportionment and Reapportionment Schedule.

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

G108 To record the disbursement of a loan.

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

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

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

G124 To record activity for current-year purchases of other assets not recorded as Property, Plant 

and Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TCG122).

H100 To record equity contributions to increase fiduciary net assets.

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

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

assets.

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

assets.

H310 To close equity contributions to fiduciary net assets.

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

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

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

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

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

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

H420 To record the transfer-out of unobligated unexpired authority for the International 

Monetary Fund.

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

Fund.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2017-16 III AL - 40 December 2017

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

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

adjustment.

H428 To record the return to the excess funds due to the maintenance of value decrease 

adjustment as a partial cancellation.

H430 To record payment vouchers.

H432 To record a decrease to the Reserve Position.

H434 To record a decrease in Currency.

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

H438 To record a gain in the Quota.

H440 To record a loss in the Quota.

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

H444 To record the repayment on the loan.

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

H448 To record warrant for FX rate change.

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

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

Fund.

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

funds.
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 1 March 2018

A100 - A399 Funding - Budgetary Resources Other Than Collections

A102 To record an anticipated appropriation.

Comment: For receipt of appropriation, see USSGL TC-A104.

Budgetary Entry

Debit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A104 To record the enactment of appropriations.

Comment: If appropriations were anticipated, credit USSGL account 412000. For anticipated 

appropriations, see USSGL TC-A102. Use USSGL account 462000 for 

appropriations exempt from apportionment. This transaction is not recorded by 

special or non-revolving trust funds unless amounts are appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant.

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411800 Reestimated Loan Subsidy Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A108 To record authority that was temporarily reduced and subsequently reclassified as a closing entry in 

the previous year.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. If the reduction is classified as a sequester amount, record only if the 

Office of Management and Budget has determined that the amount becomes 

available for obligation in the subsequent fiscal year.

Reference: USSGL implementation guidance; Temporary Reduction

Budgetary Entry

Debit 438400 Temporary Reduction/Cancellation Returned by Appropriation

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 2 March 2018

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

unexpired gaining fund.

Comment: See USSGL TC-A112 for the expired losing fund.

Budgetary Entry

Debit 415000 Reappropriations - Transfers-In

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to an 

unexpired gaining fund

Comment: See USSGL TC-A110 for gaining funds. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 439000 Reappropriations - Transfers-Out

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

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

Comment: In exceptional cases, this transaction may be recorded for an anticipated expenditure 

transfer to a trust fund account, for example, where the recipient account is a 

Limitation on Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund 

Expenditure Transfers

Budgetary Entry

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A116 To record budgetary authority apportioned by the Office of Management and Budget and available 

for allotment.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 451000 Apportionments

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 3 March 2018

A118 To record anticipated resources apportioned but not available for use until they are realized for 

anticipated resources in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Proprietary Entry

None

A119 To record anticipated resources in programs exempt from apportionment.

Comment: USSGL account 469000 is used as a funds control mechanism.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

A120 To record the allotment of authority.

Budgetary Entry

Debit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

None

A122 To record the realization of previously anticipated and apportioned authority for programs subject 

to apportionment.

Comment: USSGL transactions that reference this transaction: A186, A212, A706, A708, 

B126, C106, C109, C114, C116, C124, C130, C132, C136, C148, C152, C154, 

C182, C412, C416, C602, C606, C612, C614, C616, C618, C626, C640, C650, 

D108, D110, and D134. USSGL transactions that reference a reversal of this 

transaction: A712, C604, C608, and C620.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 4 March 2018

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

apportionment.

Comment: USSGL transactions that reference this transaction: A186, A212, A706, B126, 

C106, C109, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412, 

C416, C602, C606, C612, C614, C616, C618, C626, C640, D108, D110, and D134. 

USSGL transactions that reference a reversal for this transaction: A712, C604, 

C608, and C620.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A124 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from 

special or non-revolving trust fund receipts (made available from previously precluded amounts.) 

This account should be used in Treasury accounts that have/had outstanding balances in USSGL 

account 439700.

Comment: The balance in USSGL account 439701 should be reflected as part of the end-of 

year balance on Schedule N: Special and Trust Fund Receipts Schedule of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439701 Appropriations Temporarily Precluded From Obligation - PriorYear

Proprietary Entry

None

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

Reference: USSGL Implementation guidance; USSGL Advance Funding Scenario

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 411900 Other Appropriations Realized

Proprietary Entry

None

A126 To record amounts specifically withheld from apportionment by the Office of Management and 

Budget (OMB).

Comment: Reverse this transaction when authority is released.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 443000 Unapportioned Authority - OMB Deferral

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 5 March 2018

A127 To record budget authority (that is appropriated receipts) temporarily precluded from obligation.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of 

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Proprietary Entry

None

A128 To record authority temporarily unavailable pursuant to public law.

Comment: Reverse this transaction if authority becomes available. Refer to F126 for related 

preclosing entry.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

Proprietary Entry

None

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

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of 

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 6 March 2018

A130 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily 

unavailable as a result of a refund collected or recovery of a prior-year obligation that is 

unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon 

Collection" at yearend.

Comment: See USSGL TC-A139 for trust or special fund refunds or recoveries that are to be 

reclassified as "Receipts and Appropriations Temporarily Precluded From 

Obligation" at yearend.

Reference: USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of 

Prior-Year Obligations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None

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

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. 

With USSGL account 439200, use Authority Type Code attribute "B" to record 

reductions of borrowing authority or Authority Type Code attribute "C" to record 

reductions to contract authority. There is no effect on USSGL account 101000, Fund 

Balance With Treasury, when borrowing authority or contract authority is reduced.

Reference: USSGL implementation guidance; Permanent Reductions

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 7 March 2018

A132 To record a permanent reduction of unexpended appropriations.

Comment: Credit USSGL account 299000 if fund withdrawal does not occur simultaneously. 

For withdrawal of funds, see USSGL TC-A141. Refer to Office of Management and 

Budget Circular No. A-11 for the definition of reductions. Reductions include 

rescissions, across-the-board reductions, and sequestrations. Special and trust funds 

receiving appropriations from the General Fund of the U.S. Government and/or 

transfers of unexpended appropriations may record USSGL accounts in the 310000 

series.

Reference: USSGL implementation guidance; Permanent Reductions

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

A133 To record budget authority permanently reduced in a special or trust expenditure Treasury 

Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

Comment: Refer to Office of Management and Budget Circular A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. Note: To return fund balance to the related special and trust 

unavailable receipt account, also post USSGL TC-A185.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 8 March 2018

A134 To record appropriated receipts permanently reduced and canceled by legislative action in special 

and trust Treasury Appropriation Fund Symbols.

Comment: Refer to Office of Management and Budget (OMB) Circular No. A-11 for the 

definition of reductions. Reductions include rescissions, across-the-board reductions, 

and sequestrations. This transaction applies to a permanent reduction and 

cancellation. Fund balance must be returned to a miscellaneous receipt account 

designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital 

transfer. Credit USSGL account 299000 if withdrawal of funds does not occur 

simultaneously.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

A135 To record budget authority temporarily reduced by legislative action. This transaction may be used 

in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as 

available for investment, or in revolving funds, or for reductions of spending authority from 

offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) 

and/or specific legislative action.

Comment: Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was 

previously established. Also post USSGL TC-518 to adjust the receivable if USSGL 

account 412600 was previously established. When reducing spending authority from 

offsetting collections, include Authority Type Code attribute "S" to ensure proper 

flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 438200 Temporary Reduction - New Budget Authority

 Credit 438300 Temporary Reduction - Prior-Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 9 March 2018

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

rescission.

Comment: Credit USSGL account 299000 if fund withdrawal does not occur simultaneously. 

Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

A137 To record unobligated balances withheld from availability pending congressional action or 

Presidential rescission proposal.

Comment: Reverse this transaction when there is a release of authority previously unavailable 

pending rescissions.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 442000 Unapportioned Authority - Pending Rescission

Proprietary Entry

None

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

Budgetary Entry

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 10 March 2018

A139 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily 

unavailable as a result of a refund collected or recovery of a prior-year obligation that is 

unavailable for obligation and is to be reclassified as "Receipts and Appropriations Temporarily 

Precluded From Obligation" at yearend.

Comment: See USSGL TC-A130 for trust or special fund refunds or recoveries that are to be 

reclassified as "Receipts Unavailable for Obligation Upon Collection" at yearend.

Reference: USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of 

Prior-Year Obligations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Proprietary Entry

None

A140 To record anticipated collections including refunds from prior- year amounts that were obligated 

and outlayed in unexpired Treasury Account Symbol (TAS).

Comment: See USSGL TC A118 for anticipated resources apportioned but not available for use 

until they are realized. Refunds that were obligated and outlayed from the prior year 

in a Treasury Account Symbol (TAS) that has not expired or canceled should use 

this transaction. This transaction is also applicable to credit card rebates.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

None

A141 To record the withdrawal of funds for reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur.

Comment: For permanent reductions of unexpended appropriations, see USSGL TC-A132. For 

temporary reductions, see USSGL TC-A189.Refer to Office of Management and 

Budget Circular No. A-11 for the definition of reductions. Reductions include 

rescissions, across-the-board reductions, and sequestrations.

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 11 March 2018

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

Comment: See USSGL TC-A143 to record anticipated capital transfers to a General Fund 

Receipt Account.

Budgetary Entry

Debit 445000 Unapportioned Authority

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

Current-Year Authority

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

Prior-Year Balances

Proprietary Entry

None

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

Comment: See USSGL TC-A142 to record anticipated nonexpenditure transfers without a

proprietary transaction. Reverse USSGL TC-B425 if a contingent liability was 

previously recorded.

Budgetary Entry

Debit 445000 Unapportioned Authority

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

Current-Year Authority

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

Prior-Year Balances

Proprietary Entry

Debit 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers

 Credit 297000 Liability for Capital Transfers

A145 To record offsetting collections permanently reduced and canceled by legislative action in 

revolving Treasury Appropriation Fund Symbols.

Comment: Refer to Office of Management and Budget (OMB) Circular No. A-11 for the 

definition of reductions. Reductions include rescissions, across-the-board reductions, 

and sequestrations. This transaction applies to a permanent reduction. Fund balance 

must be returned to a miscellaneous receipt account designated by OMB on an SF 

1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 

299000 if withdrawal of funds does not occur simultaneously.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 299000 Other Liabilities Without Related Budgetary Obligations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 12 March 2018

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

Comment: Applicable to both direct and guaranteed loans. If funded by a direct appropriation, 

also post USSGL TC-B134.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

A148 To record decreases to indefinite borrowing authority.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"; Credit Reform Case Study

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Proprietary Entry

None

A152 To record indefinite or definite borrowing authority.

Comment: To cover reductions of indefinite borrowing authority, see USSGL TC-A148.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 414100 Current-Year Borrowing Authority Realized

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

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

Comment: When borrowing authority is estimated, the actual borrowing authority is realized 

based on the amount obligated. Also post USSGL TC-B306.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 414100 Current-Year Borrowing Authority Realized

 Credit 404200 Estimated Indefinite Borrowing Authority

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 13 March 2018

A155 To record an appropriation to liquidate obligations initially incurred against the authority to borrow 

when the borrowing authority was not exercised.

Comment: The transaction is based on an appropriation or authorizing language that allows the 

agency to have this type of activity.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 411900 Other Appropriations Realized

 Credit 414000 Substitution of Borrowing Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or 

the Federal Financing Bank. This includes non-credit reform borrowings to repay interest 

(capitalized loan interest).

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide, NonCredit Reform Borrowings From Treasury With Capitalized Interest

Budgetary Entry

Debit 414800 Resources Realized From Borrowing Authority

 Credit 414500 Borrowing Authority Converted to Cash

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

 Credit 252000 Principal Payable to the Federal Financing Bank

A157 To record a nonexpenditure nonallocation transfer-in between two trust funds of an appropriation 

to liquidate contract authority, representing contract authority previously transferred.

Comment: Refer to USSGL TC-A161 for recording the contract authority previously 

transferred and establishing the receivable of funds. The previously transferred 

contract authority (USSGL account 415300, Transfers of Contract Authority -

Nonallocation) is not reduced until closing.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation

Transfers

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

 Credit 415400 Appropriation To Liquidate Contract Authority - Nonallocation -

Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 14 March 2018

A158 To record actual reductions to borrowing authority previously anticipated.

Comment: See USSGL TC-A164 for anticipated reductions to borrowing authority.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 404400 Anticipated Reductions to Borrowing Authority

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Proprietary Entry

None

A159 To record the amount of borrowing authority that was substituted with offsetting collections when 

the borrowing was not exercised.

Comment: The transaction is based on an appropriation or authorizing language that allows 

such activity and is used in conjunction with USSGL TC-C110.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 404400 Anticipated Reductions to Borrowing Authority

 Credit 414000 Substitution of Borrowing Authority

Proprietary Entry

None

A160 To record a nonexpenditure nonallocation transfer-out between two trust funds of an appropriation 

to liquidate contract authority, representing contract authority previously transferred.

Comment: Refer to USSGL TC-A163 for recording the contract authority previously 

transferred and establishing the payable of funds. The previously transferred 

contract authority (USSGL account 415300, Transfers of Contract Authority -

Nonallocation) is not reduced until closing.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415400 Appropriation To Liquidate Contract Authority - Nonallocation -

Transferred

 Credit 417000 Transfers - Current-Year Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A161 To record the transfer-in of contract authority from one nonallocation trust fund account to another, 

prior to the actual transfer of liquidating authority and fund balance, based upon legislative 

guidance. This transaction may only be recorded by the Department of Transportation.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Nonallocation

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 15 March 2018

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

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 404200 Estimated Indefinite Borrowing Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A163 To record the transfer-out of contract authority from one nonallocation trust fund account to 

another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative 

guidance. This transaction may only be recorded by the Department of Transportation.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Nonallocation

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A164 To record anticipated reductions to borrowing authority.

Comment: The borrowing authority was previously recorded as unapportioned.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 404400 Anticipated Reductions to Borrowing Authority

Proprietary Entry

None

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account 

back to the originating nonallocation trust fund account. This transaction may only be recorded by 

the Department of Transportation.

Comment: Refer to USSGL TC-A161 for the original contract authority transferred and 

receivable previously established.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Nonallocation

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 16 March 2018

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

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413100 Current-Year Contract Authority Realized

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund account 

back to the originating nonallocation trust fund account. This transaction may only be recorded by 

the Department of Transportation.

Comment: Refer to USSGL TC-A163 for the original contract authority transferred and payable 

previously established.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Nonallocation

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

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

Comment: When contract authority is estimated, the actual contract authority is realized based 

on the amount obligated. Also post USSGL TC-B306.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413100 Current-Year Contract Authority Realized

 Credit 403200 Estimated Indefinite Contract Authority

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 17 March 2018

A169 To record the portion of an appropriation to liquidate obligations incurred against contract 

authority that is no longer required.

Comment: The transaction is based on an appropriation or authorizing language that allows the 

agency to have this type of activity. This is the portion of funded contract authority 

that is withdrawn. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413500 Contract Authority Liquidated

 Credit 413000 Appropriation To Liquidate Contract Authority Withdrawn

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

A170 To record the warrant liquidating contract authority.

Reference: USSGL implementation guidance; Contract Authority Liquidated by Appropriation 

From the General Fund

Budgetary Entry

Debit 413800 Appropriation To Liquidate Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A171 To record an appropriation to liquidate contract authority that is supported by a nonexpenditure 

transfer of funds from a Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 413800 Appropriation To Liquidate Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A172 To record anticipated actual reductions to contract authority.

Comment: If contract authority was not anticipated, see USSGL TC-A174.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

 Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 18 March 2018

A173 To record an appropriation to liquidate contract authority that is not yet supported by a 

nonexpenditure transfer of funds from a Treasury-Managed Trust Fund Treasury Appropriation 

Fund Symbol (TAFS).

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 413600 Contract Authority To Be Liquidated by Trust Funds

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

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

Comment: For the reduction of unobligated balances for indefinite contract authority, record the 

yearend preclosing USSGL TC-F112.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None

A175 To record a nonexpenditure transfer-in of funds from a Treasury-Managed Trust Fund Treasury 

Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract 

authority.

Comment: See USSGL TC-A173 for the appropriation to liquidate contract authority that is not 

yet supported by a nonexpenditure transfer of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 413600 Contract Authority To Be Liquidated by Trust Funds

Debit 413800 Appropriation To Liquidate Contract Authority

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 19 March 2018

A176 To record the anticipated indefinite contract authority to cover anticipated obligations for the 

current year.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 403200 Estimated Indefinite Contract Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A177 To record the transfer-in of contract authority from a parent account to a recipient account based 

upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been 

accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 413700 Transfers of Contract Authority - Allocation

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A178 To record anticipated adjustments/decreases to contract authority.

Comment: Reverse this transaction to increase the anticipated adjustments/reductions to 

contract authority during the year.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 403400 Anticipated Adjustments to Contract Authority

Proprietary Entry

None

A179 To record the transfer-out of contract authority from a parent account to a recipient account based 

upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been 

accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413700 Transfers of Contract Authority - Allocation

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 20 March 2018

A180 To record a nonexpenditure allocation transfer-out from a parent account to a recipient account 

representing contract authority previously transferred.

Comment: Refer to USSGL TC-A177 for recording the contract authority previously 

transferred and establishing the receivable of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 415500 Appropriation To Liquidate Contract Authority - Allocation -

Transferred

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A181 To record a nonexpenditure allocation transfer-in from a parent account to a recipient account 

representing contract authority previously transferred.

Comment: Refer to USSGL TC-A179 for recording the contract authority previously 

transferred and establishing the payable of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 415500 Appropriation To Liquidate Contract Authority - Allocation -

Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

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

receipt account to an expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 21 March 2018

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

expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

Debit 411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 574000 Appropriated Dedicated Collections Transferred In

A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an 

amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to 

record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled 

in an associated special or trust expenditure TAFS.

Comment: Also post USSGL TC-A133 in the related special or trust expenditure TAFS.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 574000 Appropriated Dedicated Collections Transferred In

A186 To record revenue to available non-revolving trust funds and special funds, in which the revenue is 

immediately available for obligation.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 22 March 2018

A187 To record the liquidation of contract authority for collections against reimbursable customer orders 

that were substituted for contract authority and have now been earned.

Budgetary Entry

Debit 413200 Substitution of Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

None

A188 To record revenue to available non-revolving trust funds and special funds, in which the revenue is 

not immediately available for obligation upon collection. A credit to USSGL account 439400 acts 

as a contra-resource account. However, these receipts may be available for investment.

Comment: When receipts become available for obligation, see USSGL TC-A190. See TCs 

C454 and C458 for daily inflation or deflation of Treasury Inflation Protected 

Securities.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon 

Collection

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 23 March 2018

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or special 

fund expenditure account that was funded by an unavailable receipt account.

Comment: Post an increase in fund balance in the associated unavailable receipt account. 

Unlike reductions in available special and trust funds, there is no automatic 

appropriation of this authority in the following year. Treasury processes a warrant 

reducing fund balance in the expenditure account and increasing fund balance in the 

associated unavailable receipt account. Also post USSGL TC-A185 in the 

unavailable special or trust fund receipt account. Credit USSGL account 299000 if 

fund withdrawal does not occur simultaneously. For withdrawal of funds, see 

USSGL TC-A141.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

 Credit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

A190 To record receipts in available trust funds and special funds that become available for obligation 

after not being available for obligation when originally collected. A debit to USSGL account 

439400 provides new budget authority.

Comment: When receipts are originally collected, see USSGL TC-A188.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon 

Collection

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 24 March 2018

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

from obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in 

conjunction with obligations incurred when current-year receipts are not enough to 

cover current-year obligations. See USSGL TC-A127 for the original entry that 

precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

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

obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in 

conjunction with obligations incurred when current-year receipts are not enough to 

cover current-year obligations. See USSGL TC-A129 for the original entry that 

precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 25 March 2018

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

accrued.

Comment: See USSGL TC-C422 or TC-C418 for accrual entry and USSGL TC-A186 if not 

accrued. See TCs C454 and C458 for daily inflation or deflation of Treasury 

Inflation Protected Securities.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

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

Comment: Also post USSGL TC-A197 to record the Fund Balance With Treasury under the 

terms of the continuing resolution.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 26 March 2018

A197 To record Fund Balance With Treasury under a continuing resolution as determined by the Office 

of Management and Budget's automatic apportionment bulletin.

Comment: Also post USSGL TC-A196 to record the appropriation provided under the 

continuing resolution. This transaction also may be used to record additional funding 

provided under a revised or extended continuing resolution. Under revisions or 

extensions of continuing resolutions, reverse USSGL TC-A128.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 310100 Unexpended Appropriations - Appropriations Received

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a 

Continuing Resolution to zero upon the enactment of an appropriation and receipt of a Treasury 

Appropriation Warrant.

Comment: This transaction is to be used by agencies under a continuing resolution that have 

received notice that their appropriation bills have been passed and that have received 

a Treasury Appropriation Warrant. Reverse USSGL TC-A128.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 310100 Unexpended Appropriations - Appropriations Received

A199 To record an adjustment to the annualized level of an appropriation when the enacted level is less 

than the proposed annual level (based on a continuing resolution).

Comment: Reverse this transaction when the enacted level is above the proposed annualized 

level. Also post USSGL TC-A198.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 411100 Debt Liquidation Appropriations

 Credit 411200 Liquidation of Deficiency - Appropriations

 Credit 411500 Loan Subsidy Appropriation

 Credit 411600 Debt Forgiveness Appropriation

 Credit 411700 Loan Administrative Expense Appropriation

 Credit 411900 Other Appropriations Realized

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 27 March 2018

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

transfer.

Comment: Also post USSGL TC-A204 and TC-B134.

Budgetary Entry

Debit 412500 Loan Modification Adjustment Transfer Appropriation

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A204 To record positive modifications for subsidy cost and adjustment transfers related to Direct Loans 

in the financing account.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 139900 Allowance for Subsidy

A206 To record positive modifications for subsidy cost and adjustment transfers to Direct Loans and 

Loan Guarantee liabilities in the program account.

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 579100 Adjustment to Financing Sources - Credit Reform

A208 To record negative modifications for subsidy cost and adjustment transfers related to Direct Loans 

and Loan Guarantee liabilities in the program account.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 719000 Other Gains

A210 To record a transfer-out of financing sources and fund balance from Custodial Statement 

collections via the Statement of Transactions (224).

Comment: See USSGL TC-C142.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

None

Proprietary Entry

Debit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 28 March 2018

A212 To record the financing sources transferred in to a special or nonrevolving trust fund from a 

General Fund receipt account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the 

appropriation derived from the General Fund of the U.S. Government while waiting for the 

appropriation warrant to be adjusted.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Proprietary Entry

None

A214 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from 

special or non-revolving trust fund receipts (made available for obligation after only being 

available for investment purposes.) This account should be used in Treasury accounts that have/had 

outstanding balances in USSGL account 439400.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 29 March 2018

A215 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from 

spending authority from offsetting collections (made available from previously precluded 

amounts.) This account should be used in Treasury accounts that have/had outstanding balances in 

USSGL account 439800.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439801 Offsetting Collections Temporarily Precluded From Obligation -

Prior-Year Balances

Proprietary Entry

None

A216 To withdraw recoveries of prior-year obligations derived from repayable advances and to be used 

for repayment of the repayable advance. This account should be used in Treasury accounts that 

have/had outstanding balances in USSGL account 415900.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 415901 Repayment of Repayable Advances - Prior-Year Balances

Proprietary Entry

None

A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury 

in a special or non-revolving trust fund.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by 

the public in a non-TGA are returned to fund balance with Treasury in a TGA. See 

Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 30 March 2018

A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury 

in a revolving or revolving trust fund.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by 

the public in a non-TGA are returned to fund balance with Treasury in a TGA. See 

Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 531100 Interest Revenue - Investments

A400 - A699 Funding - Authority Transfers

A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for 

transfers-in.

Budgetary Entry

Debit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 31 March 2018

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving direct appropriations from the 

General Fund of the U.S. Government and/or transfers from other Federal funds may 

record USSGL accounts in the 310000 series. Transfer partners must use USSGL 

TC-A448. Refer to the conventions and limitations listed on the cover sheet at the 

beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A450. Refer to the conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 32 March 2018

A408 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury 

Appropriation Fund Symbol, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Transfer partners must use USSGL TC-A412. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A410 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury 

Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A414. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A412 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Transfer partners must use USSGL TC-A408. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 33 March 2018

A414 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partners must use USSGL TC-A410. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A416 To record realized authority to be transferred in to a receiving allocation Treasury Appropriation 

Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: 

Nonexpenditure Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A426.

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A420 To record an actual nonexpenditure transfer-in to an allocation Treasury Appropriation Fund 

Symbol, where the parent maintains invested balances via an SF 1151: Nonexpenditure Transfer 

Authorization.

Comment: Record a credit to USSGL accounts 416600 and 133000 if the budget authority has 

been realized before the actual transfer of funds. Transfer partner must use USSGL 

TC-A430.

Budgetary Entry

Debit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 34 March 2018

A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount 

receivable from invested balances when the budget authority is temporarily reduced.

Comment: Also post USSGL TC-A135 to record the budget authority temporarily reduced.

Budgetary Entry

Debit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury 

Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a 

result of an enacted temporary reduction.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. Post 

this transaction in the allocation TAFS. The allocation TAFS simultaneously posts 

USSGL TC-A135.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

 Credit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

A426 To record realized authority to be transferred out to a receiving allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure 

Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A416.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 35 March 2018

A430 To record an actual nonexpenditure transfer-out to an allocation Treasury Appropriation Fund 

Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure Transfer 

Authorization.

Comment: Record a debit to USSGL accounts 416600 and 215000 if the budget authority has 

been realized prior to the actual transfer of funds. Transfer partner must use USSGL 

TC-A420.

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A432 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA436. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 36 March 2018

A434 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partners must use USSGL TC-A438. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds 

from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA432. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds 

from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A434. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 37 March 2018

A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

Comment: Transfer partner must use USSGL TC-A444. Trust funds do not record USSGL 

accounts in the 310000 series, except for amounts appropriated from the General 

Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds 

receiving appropriations from the General Fund of the U.S. Government and/or 

transfers from other Federal funds may record USSGL accounts in the 310000 

series. Record USSGL account 133000 if the receivable was previously established. 

Refer to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

Comment: Transfer partner must use USSGL TC-A446. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 38 March 2018

A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

Comment: Transfer partner must use USSGL TC-A440. Trust funds do not record USSGL 

accounts in the 310000 series, except for amounts appropriated directly from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant. Special 

funds receiving appropriations from the General Fund of the U.S. Government 

and/or transfers from other Federal funds may record USSGL accounts in the 

310000 series. Record USSGL account 215000 if the payable was previously 

established. Refer to conventions and limitations listed on the cover sheet at the 

beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 310200 Unexpended Appropriations - Transfers-In

A446 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

Comment: The transfer partner must use USSGL TC-A442 to record the receiving agency 

returning the authority and funds to this parent agency. Record USSGL account 

215000 if the payable was previously established. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 39 March 2018

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA404. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use TC-A406. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 40 March 2018

A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partner must use USSGL TC-A454. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A454 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partner must use USSGL TC-A452. Record USSGL account 215000 if the 

payable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

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

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419900 Transfer of Expired Expenditure Transfers - Receivable

Proprietary Entry

Debit 575000 Expenditure Financing Sources - Transfers-In

 Credit 133500 Expenditure Transfers Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 41 March 2018

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

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 419900 Transfer of Expired Expenditure Transfers - Receivable

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

A460 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury 

Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended 

appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A464. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 42 March 2018

A462 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury 

Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated 

receipts.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Transfer 

partners must use USSGL TC-A466. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A464 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

unexpended appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A460. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 43 March 2018

A466 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

appropriated receipts.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balance but does not meet the definition of a reappropriation. Transfer 

partners must use USSGL TC-A462. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A467 To record the nonexpenditure transfer-in of expired unobligated balances from another expired 

Treasury Appropriation Fund Symbol.

Comment: Record a credit to USSGL account 310200 if the source of the transfer is derived 

from unexpended appropriations. Record a credit to USSGL account 575500 if the 

source of the transfer is derived from appropriated receipts. Transfer partners must 

use USSGL TC-A469. Refer to conventions and limitations listed on the coversheet 

at the beginning of this section.

Budgetary Entry

Debit 419600 Balance Transfers-In - Expired to Expired

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

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

balances.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 44 March 2018

A469 To record the nonexpenditure transfer-out of expired unobligated balances to another expired 

Treasury Appropriation Fund Symbol.

Comment: Record a debit to USSGL account 310300 if the source of the transfer is derived 

from unexpended appropriations. Record a debit to USSGL account 576500 if the 

source of the transfer is derived from appropriated receipts. Transfer partners must 

use USSGL TC-A467. Refer to conventions and limitations listed on the coversheet 

at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419700 Balance Transfers-Out - Expired to Expired

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A470 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

that were previously anticipated.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

None

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A476. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 45 March 2018

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds credit USSGL account 575500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 46 March 2018

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds debit USSGL account 576500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A474. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

Comment: This includes the transfer of USSGL accounts 445000 and 462000. Special and trust 

funds receiving appropriations from the General Fund of the U.S. Government 

and/or transfers of unexpended appropriations may record USSGL accounts in the 

310000 series.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 47 March 2018

A482 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: This includes the transfer of USSGL accounts 445000 and 462000. When 

appropriate, use in conjunction with USSGL TCs- A508, A492R, A542, and A546.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

Comment: Transfer of USSGL accounts 445000 and 462000. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 417000 Transfers - Current-Year Authority

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A486 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Transfer of USSGL accounts 445000 and 462000. When appropriate, use in 

conjunction with USSGL TCs- A488, A492, A540 and A544.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417000 Transfers - Current-Year Authority

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 48 March 2018

A488 To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prioryear authority with unpaid undelivered orders for trust or special funds or obligations supported by 

spending authority from offsetting collections.

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs-A486, A492, A540, and 

A544.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A490 To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prioryear authority with unpaid undelivered orders for general fund appropriations.

Comment: This includes transfers from the general fund to a special fund. Transfer of USSGL 

account 480100. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year authority 

with unpaid expended authority and related accounts payable.

Comment: When appropriate use in conjunction with USSGL TCs-A486, A488, A540 and 

A544. Reverse this transaction for the receiving entity. When appropriate, use in 

conjunction with USSGL TCs-A482, A508, A542, and A546.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders

Budgetary Entry

Debit 493100 Delivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 49 March 2018

A494 To record in the transferring agency the actual transfers-out during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for general fund appropriations.

Comment: See USSGL TC-A496 for the receiving agency. Transfer of USSGL account 

480200. This is not a nonexpenditure transfer. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders; 

Transfer of Spending Authority From Offsetting Collections With Obligations

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 141000 Advances and Prepayments

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for general fund appropriations.

Comment: See USSGL TC-A494 for the transferring agency. Transfer of USSGL account 

480200. This is not a nonexpenditure transfer. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders; 

Transfer of Spending Authority From Offsetting Collections With Obligations

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 310200 Unexpended Appropriations - Transfers-In

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

Comment: See USSGL TC-A114 for the anticipation and USSGL TC-A502 for collection of 

the receivable. Use USSGL account 421500 if the transfer was previously 

anticipated. Use USSGL account 445000 or 462000 if the transfer was not 

previously anticipated. In exceptional cases, this transaction may be recorded for an 

expenditure transfer receivable in a trust fund account, for example, where the 

recipient account is a Limitation on Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

Budgetary Entry

Debit 422500 Expenditure Transfers from Trust Funds - Receivable

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 50 March 2018

A499 To record the adjustment of a Federal fund receivable for a previously established expenditure 

transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in 

a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

Comment: See USSGL TC-A498 for the original establishment of the receivable. For 

reductions, see USSGL TC-A135 and TC-A500R for the reduction and adjustment 

to the corresponding payable in the trust fund TAFS. For cancellations, also post 

USSGL TC-D120 if canceling prior-year obligated balances. For cancellations, see 

USSGL TC-D110 budgetary entry and TC-F123 for the cancellation and adjustment 

to the corresponding payable in the trust fund TAFS. Record USSGL account 

465000 in expired TAFS only.

Reference: USSGL implementation guidance; Reductions of Expenditure Transfers 

Receivable/Payable; Cancellations of Expenditure Transfers Receivable/Payable

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 422500 Expenditure Transfers from Trust Funds - Receivable

Proprietary Entry

Debit 575000 Expenditure Financing Sources - Transfers-In

 Credit 131000 Accounts Receivable

 Credit 133500 Expenditure Transfers Receivable

A500 To record in a trust fund a payable for an expenditure transfer-out to a Federal fund relating to 

nonexchange transactions.

Comment: If a reduction occurs, reverse this transaction and also post USSGL TC-A135.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 51 March 2018

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 211000 Accounts Payable

A502 To record the actual Federal fund collection resulting from an expenditure transfer from a trust 

fund, that was previously established as a receivable.

Comment: In exceptional cases, this transaction may be recorded for a trust fund collection 

resulting from an expenditure transfer from a Federal fund account.

Reference: USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

Budgetary Entry

Debit 425500 Expenditure Transfers from Trust Funds - Collected

 Credit 422500 Expenditure Transfers from Trust Funds - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 133500 Expenditure Transfers Receivable

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

Federal fund.

Comment: See USSGL TC-A500 for the establishment of USSGL account 215500.

Reference: USSGL implementation guidance; Trust Funds Guide

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 52 March 2018

A506 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prioryear authority with unpaid undelivered orders for general fund appropriations.

Comment: Transfer of USSGL account 480100. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A508 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prioryear authority with unpaid undelivered orders for trust or special funds or obligations supported by 

spending authority from offsetting collections.

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs-A482, A492R, A542, and 

A546.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A510 To record in a trust fund expenditure transfers-in from a Federal fund relating to nonexchange 

transactions.

Comment: For payments received from a Federal fund (i.e., exchange transactions) that is 

defined in the budget as expenditure transfers, see USSGL TC-C190.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 53 March 2018

A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the 

Treasury Forfeiture Fund.

Reference: USSGL Implementation Guidance: Guide for Basic Accounting and Reporting 

Treasury Forfeiture Fund Effective Fiscal Year 2015.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575000 Expenditure Financing Sources - Transfers-In

A512 To record in a trust fund expenditure transfers-out to a Federal fund relating to nonexchange 

transactions.

Comment: For payments made to a Federal fund (that is exchange transactions) that are defined 

in the budget as expenditure transfers, see USSGL TC-B138.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year 

from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.

Reference: USSGL Implementation Guidance: Guide for Basic Accounting and Reporting 

Treasury Forfeiture Fund Effective Fiscal Year 2015.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 54 March 2018

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if 

directed by public law) relating to nonexchange and exchange transactions.

Comment: Also post USSGL TC-B134. Use USSGL account 576000 for nonexchange 

expenditure transfers.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

A516 To record a receivable for amounts appropriated from a specific invested Treasury Appropriation 

Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure 

(nonallocation) transfer of funds. This amount is specified in the agency's appropriation or 

authorization act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must 

use USSGL TC-A520.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 55 March 2018

A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when 

the budget authority is temporarily reduced.

Comment: Also post USSGL TC-A135 to record the budget authority temporarily reduced. 

Credit USSGL accounts 101000 and 412800 only if a receivable was not previously 

established. Refer to the Office of Management and Budget (OMB) Circular No. A11 for the definition of reductions. Reductions include rescissions, across-the-board 

reductions, and sequestrations. The Bureau of the Fiscal Service simultaneously 

posts USSGL TC-A522 in the Treasury-Managed Trust Fund TAFS.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

Proprietary Entry

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when 

the budget authority is cancelled.

Comment: Also post USSGL TC-F123 to record the cancellation of budget authority. The 

Bureau of the Fiscal Service simultaneously posts USSGL TC-A523 in the 

Treasury-Managed Trust Fund TAFS.

Reference: USSGL implementation guidance; Temporary Reductions; Cancellations - Available 

Trust or Special Funds With Invested Relationships

Budgetary Entry

Debit 412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 56 March 2018

A520 To record a payable for amounts appropriated from a specific invested Treasury Appropriation 

Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure 

(nonallocation) transfer of funds. This amount is specified in the agency's appropriation or 

authorization act.

Comment: Transfer partner must use USSGL TC-A516.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) 

that results from a temporary reduction in the Agency Trust Fund Expenditure TAFS.

Comment: Debit USSGL accounts 101000 and 412900 only if a payable was not previously 

established. USSGL account 417200 may only be debited when recording a 

sequesterable amount in the TAFS where the sequestration is applied. Refer to 

Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. The Bureau of the Fiscal Service posts this transaction in the 

Treasury-Managed Trust Fund TAFS and the agency simultaneously posts USSGL 

TC-A518 in the Agency Trust Fund Expenditure TAFS.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Debit 417200 Nonallocation Transfers of Invested Balances - Payable

 Credit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 57 March 2018

A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) 

that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

Comment: The Bureau of the Fiscal Service posts this transaction in the Treasury-Managed 

Trust Fund TAFS and the agency simultaneously posts USSGL TC-A519 in the 

Agency Trust Fund Expenditure TAFS.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

 Credit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

A524 To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously 

appropriated and recorded as receivables.

Comment: Refer to USSGL TC-A516 for establishing the receivable. Transfer partner must use 

USSGL TC-A526.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for

Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A526 To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously 

appropriated and recorded as payables.

Comment: Refer to USSGL TC-A520 for establishing the payable. Transfer partner must use 

USSGL TC-A524.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for

Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

 Credit 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 58 March 2018

A528 To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in 

the agency's appropriation or authorization act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must 

use USSGL TC-A530.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for

Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A530 To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in 

the agency's appropriation or authorization act.

Comment: Reverse this transaction in the invested TAFS when the recipient TAFS cancels and 

returns the fund balance to the invested TAFS. Transfer partner must use USSGL 

TC-A528.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for

Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 59 March 2018

A531 To record a nonexpenditure (nonallocation) transfer-in of funds to a specific invested Treasury 

Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning 

unobligated balances.

Reference: USSGL implementation guidance; Cancellations Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A532 To record the receivable for amounts to be transferred in of unrealized nonexpenditure 

(nonallocation) appropriation transfers between two trust funds or two Federal funds (as defined by 

the Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances. Use USSGL 

account 416000 if the transfer was previously anticipated

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417100 Nonallocation Transfers of Invested Balances - Receivable

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

A534 To record the payable for amounts to be transferred out of unrealized nonexpenditure 

(nonallocation) appropriation transfers between two trust funds or two Federal funds (as defined by 

the Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417200 Nonallocation Transfers of Invested Balances - Payable

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 60 March 2018

A536 To record the actual nonexpenditure (nonallocation) transfer-in of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 417100 "NonAllocation Transfers of Invested Balances-Receivable."

Comment: Refer to USSGL TC-A532 for the establishment of the receivable.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417300 Nonallocation Transfers of Invested Balances - Transferred

 Credit 417100 Nonallocation Transfers of Invested Balances - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A538 To record the actual nonexpenditure (nonallocation) transfer-out of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 417200 "NonAllocation Transfers of Invested Balances-Payable."

Comment: Refer to USSGL TC-A534 for the establishment of the payable.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417200 Nonallocation Transfers of Invested Balances - Payable

 Credit 417300 Nonallocation Transfers of Invested Balances - Transferred

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 61 March 2018

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

receivable.

Comment: Transfer of USSGL accounts 412600, 416600, 417100, 422500, 425100, and 

428700 respectively. When appropriate use in conjunction with USSGL TCs-A486, 

A488, A492, and A544.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of USSGL Account 422500; Transfer of 

Receivable of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

 Credit 408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

 Credit 408300 Transfers - Current-Year Authority - Receivable - Transferred

 Credit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

 Credit 423300 Reimbursements and Other Income Earned - Receivable -

Transferred

 Credit 423400 Other Federal Receivables - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

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

Comment: Transfer or USSGL accounts 412600, 416600, 417100, 422500, 425100, and 

428700 respectively. When appropriate, use in conjunction with USSGL TCs-A482, 

A492R, A508, and A546.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of USSGL Account 422500; Transfer of 

Receivable of Invested Balances

Budgetary Entry

Debit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

Debit 408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Debit 408300 Transfers - Current-Year Authority - Receivable - Transferred

Debit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Debit 423300 Reimbursements and Other Income Earned - Receivable - Transferred

Debit 423400 Other Federal Receivables - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 62 March 2018

A544 To record in the transferring agency the nonexpenditure transfer-out of unfilled customer orders 

without advance.

Comment: Transfer of USSGL account 422100. When appropriate use in conjunction with 

USSGL TCs-A486, A488, A492, and A540.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423000 Unfilled Customer Orders Without Advance - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

A546 To record in the receiving agency the nonexpenditure transfer-in of unfilled customer orders 

without advance.

Comment: Transfer or USSGL account 422100. When appropriate, use in conjunction with 

USSGL TCs-A482, A492R, A508, and A542.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423000 Unfilled Customer Orders Without Advance - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

A548 To record in the transferring agency the actual transfers-out during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for trust or special funds or 

obligations supported by spending authority from offsetting collections.

Comment: See USSGL TC-A550 for the receiving agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 480200

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 63 March 2018

A550 To record in the receiving agency the actual transfers-in during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for trust or special funds or 

obligations supported by spending authority from offsetting collections.

Comment: See USSGL TC-A548 for the transferring agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 480200

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 572000 Financing Sources Transferred In Without Reimbursement

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

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423100 Unfilled Customer Orders With Advance - Transferred

Proprietary Entry

None

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

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

None

A700 - A799 Funding - Reimbursables and Other Income

A702 To record anticipated reimbursements.

Comment: See USSGL TC-A118; anticipated reimbursements are not available for allotment 

until the realized order is received.

Budgetary Entry

Debit 421000 Anticipated Reimbursements and Other Income

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 64 March 2018

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

Comment: Budgetary resources were provided by Contract Authority. Do not post the 

proprietary entry for reimbursable agreements without advances (only post the 

budgetary entry for reimbursable agreements without advances).

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

Debit 422200 Unfilled Customer Orders With Advance

 Credit 413200 Substitution of Contract Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 231000 Liability for Advances and Prepayments

A706 To record in the performing agency a reimbursable agreement without an advance that was 

previously anticipated.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. See Federal and non-Federal exceptions as defined in Office of 

Management and Budget Circular No. A-11.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

 Credit 421000 Anticipated Reimbursements and Other Income

Proprietary Entry

None

A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement 

without an advance that was previously anticipated.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned. 

See Federal and non-Federal exceptions as defined in Office of Management and 

Budget Circular No. A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 421000 Anticipated Reimbursements and Other Income

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 65 March 2018

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

income.

Comment: See USSGL TC-C182

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 422200 Unfilled Customer Orders With Advance

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

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

reimbursable order.

Comment: Also post USSGL TC-D120 if the amount was previously obligated. Also post 

USSGL TC-B610.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 101000 Fund Balance With Treasury

A714 To record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance.

Comment: The ordering agency uses USSGL TC-B406.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425100 Reimbursements and Other Income Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 66 March 2018

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

Comment: None

Reference: USSGL implementation guidance, Federal Employees' Compensation Act (Workers' 

Compensation).

Budgetary Entry

Debit 425100 Reimbursements and Other Income Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 132000 Funded Employment Benefit Contributions Receivable

 Credit 540000 Funded Benefit Program Revenue

B100 - B299 Disbursements and Payables - Payments/Purchases

B102 To record payment of payroll.

Comment: For amounts paid by a direct appropriation, also post USSGL TC-B134. Due to 

reconciliation of interagency expenses and revenues, agencies must first record all 

direct costs to the USSGL account 600000 series and then offset those amounts 

using USSGL account 661000 (see USSGL TC-D514), when the costs are 

capitalized to the appropriate "in-process" type asset accounts. Note: Agency 

systems may accumulate payroll in USSGL account 610000 during the year and 

distribute those costs to the various "in-process" accounts at yearend. Also, for 

employment benefits such as pension, health, and life insurance, see USSGL TCsB604, E104, and E106.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Nonproduction Costs

 Credit 101000 Fund Balance With Treasury

B103 To record a disbursement of pension benefit payments.

Comment: Also requires the reclassification of expenses from unfunded to funded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government"

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 261000 Actuarial Pension Liability

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 67 March 2018

B104 To record in a loan guarantee financing account a disbursement to a third party, where no asset is 

received. This transaction, for example, includes payments of default claims and interest 

supplements.

Comment: Also post USSGL TC-C428, which establishes the loan receivable after default.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 218000 Loan Guarantee Liability

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

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

is disbursed.

Comment: Agencies must use all the USSGL accounts indicated in this transaction. Each debit 

and credit must be in the same amount. If funded by a direct appropriation, also post 

USSGL TC-B134.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 217000 Subsidy Payable to the Financing Account

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

 Credit 680000 Future Funded Expenses

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

obligated.

Comment: If funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 68 March 2018

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

Comment: If for an amount paid by a direct appropriation, also post USSGL TC-B134.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B108 To record a loss in the imprest fund.

Comment: If a loss is expected to be restored, also post USSGL TC C414 to record a refund 

receivable from Non-Federal sources for expenses that do not create budgetary 

resources until collected for expenses not requiring budgetary resources. If funded 

by a direct appropriation, also post USSGL TC-B134.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 729000 Other Losses

 Credit 101000 Fund Balance With Treasury

B109 To record payment of interest not previously accrued.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. See USSGL TCB418 for accrued interest.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit 632000 Interest Expenses on Securities

Debit 633000 Other Interest Expenses

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 69 March 2018

B110 To record a confirmed disbursement schedule previously accrued. For nonfiduciary deposit funds, 

omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit Funds with 

Investment Authority and Clearing Accounts.

Comment: Clearing from unpaid to paid.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 101000 Fund Balance With Treasury

B112 To record accrued interest paid.

Comment: See USSGL TC-B418 for the accrued liability.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

 Credit 101000 Fund Balance With Treasury

B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans 

borrowed from Treasury.

Comment: This transaction is recorded by FFB only. See USSGL TC-B440 for the capitalized 

loan interest liability.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 70 March 2018

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

Comment: This transaction is applicable to guaranteed loans.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 155900 Foreclosed Property - Allowance

Debit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 101000 Fund Balance With Treasury

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

1992.

Comment: This transaction is applicable to guaranteed loans.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 101000 Fund Balance With Treasury

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

agency.

Comment: If funded by a direct appropriation, see USSGL TC-B416.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

Proprietary Entry

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit 589100 Tax Revenue Refunds - Individual

Debit 589200 Tax Revenue Refunds - Corporate

Debit 589300 Tax Revenue Refunds - Unemployment

Debit 589400 Tax Revenue Refunds - Excise

Debit 589500 Tax Revenue Refunds - Estate and Gift

Debit 589600 Tax Revenue Refunds - Customs

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 71 March 2018

B119 To record the actual capital transfer to repay a portion of a capital investment (usually an 

appropriation to a revolving fund).

Comment: See USSGL TC-B136 for capital transfers from liquidating accounts.

Reference: USSGL implementation guidance; Changes Related to Capital Transfers

Budgetary Entry

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

Current-Year Authority

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

Prior-Year Balances

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

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 297000 Liability for Capital Transfers

 Credit 101000 Fund Balance With Treasury

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank 

via nonexpenditure transfers that were previously anticipated. For example, this transaction 

includes repayments of principal and repayments due to modifications of credit reform loans.

Comment: If not anticipated, see USSGL TC-B121. See USSGL TC-A142 for nonexpenditure 

transfers that were previously anticipated. If repayment is a result of a debt 

forgiveness appropriation, also post USSGL TC-B134.

Budgetary Entry

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

Current-Year Authority

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

Prior-Year Balances

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 72 March 2018

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal 

Financing Bank that were not previously anticipated. For example, this transaction includes 

repayments of principal, repayments due to modifications of credit reform loans, and repayments 

of capitalized loan interest from non-credit reform loans.

Comment: Also post USSGL TC-B135 if a gain results from an early repayment for non-credit 

reform loans. Also post USSGL TC-B137 if a loss results from an early repayment 

for non-credit reform loans. See USSGL TC-B131 for principal repayments with a 

gain or loss as a result of FFB early repayments, or modifications of credit reform 

loans.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury

B122 To record repayments of other debt.

Comment: Also post USSGL TC-B134 if funded by a direct appropriation. This transaction is 

applicable to redemptions.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 259000 Other Debt

 Credit 101000 Fund Balance With Treasury

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

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 73 March 2018

B124 To record the purchase of Federal securities acquired at par value by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: See USSGL TC- B132 for securities acquired at par value by nonfiduciary deposit 

funds.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Securities

 Credit 101000 Fund Balance With Treasury

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

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 74 March 2018

B126 To record the purchase of Federal securities acquired at a premium by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Special and trust funds use USSGL account 411400. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment. Use 

Budgetary entries for the amount of the premium. Also post USSGL TC-B129 if 

accrued interest is purchased. Fiduciary deposit funds would not record the 

budgetary entry. See USSGL TC-B165 for securities acquired at a premium by 

nonfiduciary deposit funds.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Debit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

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

Fiscal Service

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

Fiscal Service

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

Securities

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

Securities

 Credit 101000 Fund Balance With Treasury

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

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 75 March 2018

B128 To record the purchase of Federal securities acquired at a discount by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Also post USSGL TC-B129 if accrued interest is purchased. Fiduciary deposit funds 

would not record the budgetary entry. See USSGL TC-B166 for securities acquired 

at a discount by nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Securities

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

Bureau of the Fiscal Service

 Credit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

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

Bureau of the Fiscal Service

B129 To record the purchase of accrued interest on Federal securities by a Treasury Appropriation Fund 

Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B133 

for purchase of accrued interest on securities by a nonfiduciary deposit fund.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Debit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 76 March 2018

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

Comment: If funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related

Property"

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 154900 Forfeited Property - Allowance

 Credit 101000 Fund Balance With Treasury

B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most 

non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For 

example, this transaction includes repayments of principal for FFB borrowings from Treasury and 

repayments due to modifications of credit reform loans.

Comment: Gains and losses typically result from early repayment. See USSGL TC-B121 for 

principal repayments at par value, including non-credit reform loans.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury

 Credit 711200 Gains on Disposition of Borrowings

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

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Securities

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 77 March 2018

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

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

B134 To record appropriations used this fiscal year.

Comment: This transaction does not stand alone. Only record this transaction in Treasury 

Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant, or that 

receive allocation transfers from general fund appropriated TAFS. USSGL 

transactions that reference this transaction: A146, A514, B102, B105, B106, B107, 

B109, B118, B122, B130, B202, B402, B404, B406, B412, B418, B428, B430, 

B436, B438, B604, C408, D106, D107, D114, D126, D132, D134, E102, E104, 

E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal 

for this transaction: C132, C134, C136, C137, C138, C139, D102, D108, D110, 

F148 and F128.

Reference: USSGL implementation guidance; Appropriations Used

Budgetary Entry

None

Proprietary Entry

Debit 310700 Unexpended Appropriations - Used

 Credit 570000 Expended Appropriations

B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans.

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL 

TC-B131 for Federal Financing Bank principal repayments resulting in a gain or 

loss.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 427700 Other Actual Collections - Federal

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 711200 Gains on Disposition of Borrowings
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 78 March 2018

B136 To record in the liquidating account the actual capital transfer of excess cash to the general fund of 

the U.S. Government.

Comment: See Office of Management and Budget Circular No. A-11 for further instruction on 

the payment hierarchy. See USSGL TC-B119 for capital transfers not related to 

liquidating accounts. See USSGL TC-C196 for miscellaneous receipt account 

entries.

Reference: USSGL implementation guidance; Credit Reform Liquidating Account Case Study

Budgetary Entry

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

Current-Year Authority

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

Prior-Year Balances

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

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 297000 Liability for Capital Transfers

 Credit 101000 Fund Balance With Treasury

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans.

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL 

TC-B131 for Federal Financing Bank principal repayments resulting in a gain or 

loss.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 79 March 2018

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

Comment: These payments are defined as expenditure transfers in the budget. See USSGL TCA512 for nonexchange expenditure transfers-out.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

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

anticipated.

Comment: If previously anticipated, see USSGL B136.

Reference: USSGL implementation guidance: Capital Transfers Scenario

Budgetary Entry

Debit 445000 Unapportioned Authority

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

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers

 Credit 101000 Fund Balance With Treasury

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

Comment: This entry should be made by agencies that have their own disbursing authority. 

Agencies that do not have their own disbursing authority, see USSGL 

implementation guidance "Accounting for Purchased Foreign Currency," which can 

be acquired on the USSGL Website. Agencies that have foreign currency account 

symbols in the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and 

D578.

Reference: USSGL implementation guidance "Accounting for Purchased Foreign Currency"

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 119000 Other Cash
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 80 March 2018

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

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

Fiscal Service

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

fund.

Comment: This entry should be made by agencies that have their own disbursing authority. At 

the time of the foreign currency disbursement, the disbursing officer will charge the 

appropriation of the operating fund that requested the disbursement, (see USSGL 

TC-B110 and the USSGL implementation guidance "Accounting for Purchased 

Foreign Currency"), which can be acquired on the USSGL Website. Agencies that 

do not have their own disbursing authority also may refer to the implementation 

guidance mentioned above. Agencies that have foreign currency account symbols in 

the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance "Accounting for Purchased Foreign Currency"

Budgetary Entry

None

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 120000 Foreign Currency

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

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

 Credit 101000 Fund Balance With Treasury

B144 To record the purchase of cash equivalents.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 120900 Uninvested Foreign Currency

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 81 March 2018

B146 To record a foreign currency rate intervention.

Comment: For the Department of Treasury use only. Credit USSGL account 167000 if longterm investments are used for interventions.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167000 Foreign Investments

B150 To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury General 

Account (TGA) to funds held by the public in a non-TGA.

Comment: To return funds held by the public in a non-TGA to fund balance with treasury in a 

TGA, reverse B150. This transaction does not apply to deposit fund Treasury 

Account Symbols (TAS). Use USSGL TC- C108 for Deposit Fund TAS. An agency 

must have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

None

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 101000 Fund Balance With Treasury

B152 To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held by the 

public in a non-Treasury General Account (TGA).

Comment: If this purchase is an immediate reinvestment of the proceeds of a sale of non-Fiscal 

Service securities purchased with funds held by the public in a non-TGA, record a 

budgetary entry equal to only the gain from that sale. Also post USSGL TC-G124 to 

record activity for current-year purchases of other assets not recorded as Property, 

Plant and Equipment. An agency must have specific legislative authority to hold 

monies in a non-TGA or non-Fiscal Service security. See Treasury Financial 

Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and 

Investments Held Outside of the U.S. Treasury for additional guidance, such as 

Statement of Transactions (224) transactions.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

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

Securities

 Credit 113000 Funds Held Outside of Treasury - Budgetary
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 82 March 2018

B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a 

premium/discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167000 Foreign Investments

Debit 167200 Premium on Foreign Investments

 Credit 120900 Uninvested Foreign Currency

 Credit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments

B154 To record an operating expense or program cost from funds in a non-Treasury General Account 

(TGA) which results in an outlay.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See Treasury Financial Manual, Volume 

I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held 

Outside of the U.S. Treasury for additional guidance, such as Statement of 

Transactions (224) transactions.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 113000 Funds Held Outside of Treasury - Budgetary

B160 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at par value.

Comment: Also post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

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

Credit Reform Act

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

Credit Reform Act

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 83 March 2018

B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a premium.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. Use budgetary entries for the amount of the premium. Also

post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

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

Credit Reform Act

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

Credit Reform Act

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

Federal Credit Reform Act

 Credit 101000 Fund Balance With Treasury

B163 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a discount.

Comment: Also post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

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

Credit Reform Act

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

Credit Reform Act

 Credit 101000 Fund Balance With Treasury

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

Federal Credit Reform Act

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

Comment: Also post USSGL TC-B133 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Fiscal Service

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

Securities

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

Securities

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 84 March 2018

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

Comment: Also post USSGL TC-B133 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Securities

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

Bureau of the Fiscal Service

 Credit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

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

Bureau of the Fiscal Service

B200 To record the initial receipt of preferred stock and/or common stock warrants as consideration for 

entering into a liquidity agreement with Government Sponsored Enterprises and/or beneficial 

interest in a Credit Facility Trust in a Treasury General Fund Receipt Account.

Comment: Also Post USSGL TC-C147. Post this transaction to record the liquidity payment 

and markup of liquidity preference in a Treasury General Fund Receipt Account.

Budgetary Entry

None

Proprietary Entry

Debit 165000 Preferred Stock in Federal Government Sponsored Enterprise

Debit 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

 Credit 590000 Other Revenue

B202 To record the liquidity payment and markup of liquidity preference from the prior year in the 

program account.

Comment: Also Post USSGL TC-B134

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 85 March 2018

B210 To record the payment of remuneration.

Comment: For the Department of Treasury use only. Due to the unique budgetary reporting by 

the Exchange Stabilization Fund, no outlay is reported.

Reference: Other Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 211000 Accounts Payable

Debit 633800 Remuneration Interest

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

Fiscal Service

B300 - B399 Disbursements and Payables - Commitments/Undelivered Orders/Expended Authority -

Unpaid

B302 To record a commitment of unobligated amounts in programs subject to apportionment.

Comment: To decrease the commitment, reverse this transaction.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 470000 Commitments - Programs Subject to Apportionment

Proprietary Entry

None

B304 To record a commitment of unobligated balances in programs exempt from apportionment.

Comment: To decrease the commitment, reverse this transaction.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 472000 Commitments - Programs Exempt From Apportionment

Proprietary Entry

None

B306 To record current-year undelivered orders without an advance.

Comment: To decrease obligation in the current year, reverse this transaction.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 86 March 2018

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

Comment: See USSGL TC-B604 for the expense.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 101000 Fund Balance With Treasury

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

Comment: See USSGL TC-B604 for the expense.

Reference: USSGL implementation guidance; U.S. Debit Card Program

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 112500 U.S. Debit Card Funds

B310 To record a current-year undelivered order without an advance where the commitment is more than 

the undelivered order for commitments in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 461000 Allotments - Realized Resources

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B312 To record a current-year undelivered order without an advance where the commitment is more than 

the undelivered order for commitments in programs exempt from apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 87 March 2018

B314 To record a current-year undelivered order without an advance where the commitment is less than 

the undelivered order for commitments in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B316 To record a current-year undelivered order without an advance where the commitment is less than 

the undelivered order for commitments in programs exempt from apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 88 March 2018

B400 - B599 Disbursements and Payables - Payables/Accrued Liabilities

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

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Assume a title has 

been passed when the goods are received. Also post USSGL TCs G120, G122, and 

G124 to track purchases. For payroll and benefits, see USSGL TC-E102. For "inprocess type" accounts, see USSGL TC-D514. Due to the reconciliation of 

interagency expenses and revenues, agencies first must record all direct costs to a 

USSGL account 6000 expense series account and then offset those amounts using 

USSGL account 661000 when the costs are capitalized to the appropriate "inprocess type" account. For other payroll related transactions, see USSGL TCs-E104 

through E117. Record USSGL account 219000 for grants payable.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 615000 Expensed Asset

Debit 640000 Benefit Expense

Debit 690000 Nonproduction Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 89 March 2018

B403 To record accounts payable in a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 Credit 211000 Accounts Payable

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

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to another 

federal entity. This transaction is recorded only when an agency has the authority to charge an 

administrative fee to be paid by a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 211000 Accounts Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 90 March 2018

B406 To record the delivery of goods and services in the same year the order was placed and to accrue a 

liability. The current-year expended authority is more than the original obligation.

Comment: If funded by a direct appropriation, also post TC-B134. For payroll and benefits, see 

USSGL TC-E102. Assume a title has been passed when the goods are received. 

Also post USSGL TCs G120, G122, and G124 to track purchases. For "in-process 

type" accounts, see USSGL TC-D514. Due to the reconciliation of interagency 

expenses and revenues, agencies must first record all direct costs to a USSGL 

account 600000 expense series account and then offset those amounts using USSGL 

account 661000 when the costs are capitalized to the appropriate "in-process type" 

account. For other payroll related transactions, see USSGL TCs-E104 through E117.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Nonproduction Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 91 March 2018

B407 To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to another 

federal entity. This transaction is recorded only when an agency has the authority to charge an 

administrative fee to be paid by a nonfiduciary deposit fund

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 Credit 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees

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

confirmed.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 212000 Disbursements in Transit

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

Budgetary Entry

None

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 212000 Disbursements in Transit

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

to a canceled appropriation.

Comment: This transaction is simultaneously posted with USSGL TC-D145. Also post USSGL 

TC-B134.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 92 March 2018

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded 

by a direct appropriation.

Comment: This activity is not related to USSGL TC-B118. Also post USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit 589100 Tax Revenue Refunds - Individual

Debit 589200 Tax Revenue Refunds - Corporate

Debit 589300 Tax Revenue Refunds - Unemployment

Debit 589400 Tax Revenue Refunds - Excise

Debit 589500 Tax Revenue Refunds - Estate and Gift

Debit 589600 Tax Revenue Refunds - Customs

Debit 633000 Other Interest Expenses

 Credit 211000 Accounts Payable

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 219000 Other Liabilities With Related Budgetary Obligations

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

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next fiscal year.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit 632000 Interest Expenses on Securities

Debit 633000 Other Interest Expenses

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 93 March 2018

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

Comment: Reverse accruals at the beginning of the next accounting period. See USSGL TCB402 to record currently funded capital lease liability.

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 222000 Unfunded Leave

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability

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

Comment: Unfunded FECA liability and unfunded unemployment for Federal employees 

should be reversed when the funding is received.

Budgetary Entry

None

Proprietary Entry

Debit 685000 Employer Contributions to Employee Benefit Programs Not Requiring 

Current-Year Budget Authority (Unobligated)

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

B424 To record a contingent liability.

Comment: Record USSGL account 6790 when pending litigation related to the Treasury 

Judgment Fund is not required to be paid back by the agency. Reverse this entry 

when realization indicates no contingent liability.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related

Property"

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

Debit 680000 Future Funded Expenses

Debit 729000 Other Losses

 Credit 292000 Contingent Liabilities

 Credit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 94 March 2018

B425 To record a contingent liability related to capital transfer.

Comment: Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the Federal 

Government," for discussion of contingent liabilities. See USSGL TC-A142 to 

record anticipated nonexpenditure payments to the General Fund of U.S. 

Government.

Reference: USSGL implementation guidance; Changes Related to Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 292300 Contingent Liability for Capital Transfers

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

Comment: Reverse this entry for a decrease.

Reference: USSGL implementation guidance; FECA Liability

Budgetary Entry

None

Proprietary Entry

Debit 760000 Changes in Actuarial Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

B428 To record the payable to borrowers from sales of foreclosed property with recourse.

Comment: Excess of sales proceeds over cost to the Federal Government is paid to borrowers. 

If funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL Implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 211000 Accounts Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 95 March 2018

B430 To record the inventory purchased for a resale under historical cost (title was passed).

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Also post USSGL 

TC G122 to track purchases.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related

Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152100 Inventory Purchased for Resale

 Credit 211000 Accounts Payable

B432 To record the fair market value of real and intangible forfeited property.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 232000 Other Deferred Revenue

B434 To record an unclaimed and abandoned item that has met the statutory and/or regulatory 

requirements for forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 232000 Other Deferred Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 96 March 2018

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

Comment: If the cleanup cost is part of an ongoing operation, then the liability associated with 

the cleanup should be reported as accounts payable. Also post USSGL TC-B134 for 

appropriations used.

Reference: USSGL implementation guidance; Environmental Cleanup Cost Case Study

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 299500 Estimated Cleanup Cost Liability

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Nonproduction Costs

 Credit 211000 Accounts Payable

 Credit 680000 Future Funded Expenses

B438 To record capital lease liability.

Comment: If capital lease is with a non-Federal entity, the agency must have sufficient 

budgetary resources up front to cover the present value of the lease payments 

discounted using Treasury interest rates. Also post USSGL TC-B134 if funded by a 

direct appropriation. Also post USSGL TC-G122 to track purchases.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 181000 Assets Under Capital Lease

 Credit 294000 Capital Lease Liability

B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform 

loans borrowed from Treasury for interest payable amounts previously accrued.

Comment: This transaction is recorded by FFB only. See USSGL TC-B418 for the initial 

accrual and USSGL TC-B113 for the payment of the accrual.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 97 March 2018

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

B446 To record the IMF Annual Assessment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

B600 - B699 Disbursements and Payables - Advances and Prepayments

B602 To record revenue received in advance.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 98 March 2018

B604 To record the current-year expended authority where the undelivered order was prepaid or 

advanced. The current-year authority is the same as the original order.

Comment: See USSGL TC-A710 to see the reimbursable authority and USSGL TC-B308 for 

the original prepayment. If funded by a direct appropriation, also post USSGL TCB134. Also post USSGL TCs G120, G122, and G124 to track purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Nonproduction Costs

 Credit 141000 Advances and Prepayments

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

Comment: This transaction is used when an agency issues a U.S. Debit Card to a recipient as a 

reimbursement or entitlement.

Reference: USSGL implementation guidance; U.S. Debit Card Program

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 112500 U.S. Debit Card Funds
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 99 March 2018

B610 To reduce an unfilled customer order with advance from a prior-year reimbursable while 

maintaining a resource to support the obligation and outlay.

Comment: The amount in USSGL account 422200 not supported by obligations must be zero 

on the preclosing trial balance when the TAFS is expiring.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays.

Budgetary Entry

Debit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

None

C100 - C399 Collections and Receivables - Receipts

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

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

None

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

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 561000 Donated Revenue - Nonfinancial Resources

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

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 427100 Actual Program Fund Subsidy Collected

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 100 March 2018

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

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment. Also post TC-A120 to record allotment of authority not 

previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 427100 Actual Program Fund Subsidy Collected

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset 

Relief Program.

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 426000 Actual Collections of "governmental-type" Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 101 March 2018

C108 To record collections in nonfiduciary deposit funds.

Comment: This entry is for the initial and subsequent collections from non-federal sources into 

a nonfiduciary deposit fund. This entry should not be used for collections of interest 

on Treasury securities. For accrual and collection of interest on Treasury securities, 

see TC-C418, TC-E205 and TC-C156.

Reference: USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment 

Authority and

Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 102 March 2018

C109 To record the receipt of previously anticipated collections.

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment. See 

USSGL TCs-A710, A712, A714, and C186 for reimbursable agreement 

transactions. See USSGL TC-C156 for the collection of interest receivable from 

securities held by a nonfiduciary deposit fund. Fiduciary deposit funds would not 

record a budgetary entry. See TCs C453 and C457 for daily inflation or deflation of 

Treasury Inflation Protected Securities.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 426000 Actual Collections of "governmental-type" Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426400 Actual Collections of Rent

Debit 426500 Actual Collections From Sale of Foreclosed Property

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 139900 Allowance for Subsidy

 Credit 155100 Foreclosed Property

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 103 March 2018

 Credit 590000 Other Revenue

C110 To reclassify collections to liquidate prior-year deficiency.

Reference: USSGL implementation guidance; Spending Authority From Offsetting Collections 

Applied to Liquidate a Deficiency

Budgetary Entry

Debit 421200 Liquidation of Deficiency - Offsetting Collections

 Credit 426000 Actual Collections of "governmental-type" Fees

 Credit 426100 Actual Collections of Business-Type Fees

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

 Credit 427700 Other Actual Collections - Federal

Proprietary Entry

None

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

Reference: USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment 

Authority and clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 241000 Liability for Clearing Accounts

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

obligation.

Comment: See USSGL TC-B308 for application of an advance. This transaction is also 

applicable to credit card rebates.

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 104 March 2018

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167000 Foreign Investments

 Credit 134200 Interest Receivable - Investments

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

account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC- A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

C115 To record interest payments received from ESF foreign currency investments for Time Deposits, 

Overnight Deposits, and Reverse Repurchase Agreements.

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 105 March 2018

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

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 426100 Actual Collections of Business-Type Fees

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

C117 To record in the financing fund fees collected when loans are disbursed.

Comment: Fees are earned by loan guarantees when the third party disburses.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting

Guide

Budgetary Entry

Debit 426100 Actual Collections of Business-Type Fees

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 218000 Loan Guarantee Liability

C118 To record in the financing fund fees earned when loans are disbursed.

Comment: For loan guarantees and direct loans, fees are earned when the third party disburses.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 106 March 2018

C119 To record the receipt of remuneration.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

 Credit 579000 Other Financing Sources

C120 To record the maturity of Federal securities acquired at par value by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest 

received on the maturity. See USSGL TC-C121 to record the maturity of securities 

acquired at par value by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Service Securities

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

Comment: See USSGL TC-C156 to record the collection of interest received on the maturity.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Service Securities
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 107 March 2018

C122 To record the maturity of Federal securities acquired at a premium by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Prior to maturity, an entry is made to complete the amortization of a premium. See 

USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest 

received on the maturity. See USSGL TC-C123 for securities acquired at a premium 

by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities

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

Comment: See USSGL TC-C156 to record the collection of interest received on the maturity.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 108 March 2018

C124 To record the maturity of Federal securities acquired at a discount by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Prior to maturity, an entry is made to complete the amortization of a discount. The 

budgetary entry shows the purchase discount is realized as a budgetary resource 

when the security matures. Special and trust funds use USSGL account 411400. If 

budgetary resources were previously anticipated, revolving funds credit USSGL 

account 407000 and special and trust funds credit USSGL account 412000. Also

post USSGL TC-A122 if authority was previously anticipated and apportioned or 

USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment. Fiduciary deposit funds would not record the budgetary entry. See 

USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest 

received on the maturity. See USSGL TC-C128 to record the maturity of a U.S. 

Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service. See USSGL 

TC-C125 for securities acquired at a discount by nonfiduciary deposit fund that 

matured.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 109 March 2018

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

Comment: See USSGL TC-C156 to record the collection of interest received on the maturity. 

See USSGL TC-C128 to record the maturity of a U.S. Treasury Zero Coupon Bond 

issued by the Bureau of the Fiscal Service.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 134200 Interest Receivable - Investments

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 167000 Foreign Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 110 March 2018

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) 

sold at PAR and receive a coupon payment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund 

Symbol (TAFS)

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

of the Fiscal Service

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

C130 To record the collection of a refund of an advance or prepayment that results in a downward 

adjustment to a prior- year obligation.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment. This transaction is also applicable to credit card rebates.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations

Budgetary Entry

Debit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 111 March 2018

C132 To record the refunds collected, a downward adjustment to prior- year paid delivered orders, for 

assets purchased and expenses incurred in a prior year that create budgetary resources. These 

refunds were not previously accrued as receivables.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. Reverse USSGL TC-B134 for direct appropriations. Reverse 

USSGL TCs G120, G122, and G124 to track purchases. This transaction is also 

applicable to credit card rebates.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Nonproduction Costs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 112 March 2018

C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and 

expenses incurred in the current year.

Comment: Reverse USSGL TC-B134 for direct appropriations. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. This transaction is also applicable to 

credit card rebates.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 690000 Nonproduction Costs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 113 March 2018

C136 To record the collection of receivables for assets purchased or expenses incurred in a prior year that 

create budgetary resources when collected.

Comment: USSGL TC-C414 records the refund receivable. Reverse USSGL TC-B134 for 

direct appropriations. Also post USSGL TC-A122 if authority was previously 

anticipated and apportioned or USSGL TC-A123 if authority was previously 

anticipated in programs exempt from apportionment. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. Also post USSGL TC-D582 to 

reclassify the reduction of an expense from unfunded to funded.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C137 To record the restitution of the imprest fund loss.

Comment: Reverse USSGL TC-B134 for direct appropriations.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 131000 Accounts Receivable

 Credit 729000 Other Losses

C138 To record the collection of refunds receivable for assets purchased or expenses incurred in the 

current year that create budgetary resources when collected.

Comment: See USSGL TC-C414 for the accrued receivable. Reverse USSGL TC-B134 for 

direct appropriations and USSGL TCs G120, G122, and G124 to adjust tracked 

purchases. Also post USSGL TC-D582 to reclassify the reduction of an expense 

from unfunded to funded. This transaction is also applicable to credit card rebates.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 114 March 2018

C139 To record the deduction of an employee's pay for reimbursement of Federal Employees Health 

Benefits paid by the employer while the employee was in a leave without pay status.

Comment: Also post USSGL TC-D582 to reclassify the reduction of expenses from unfunded 

to funded. Reverse USSGL TC-B134.

Reference: USSGL guidance; Federal Employee Health Benefit/Leave Without Pay Status.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C140 To record the collection of receivables from Federal sources.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

Debit 427700 Other Actual Collections - Federal

 Credit 428300 Interest Receivable From Treasury

 Credit 428700 Other Federal Receivables

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 115 March 2018

C141 To record a collection of non-Federal revenue reported on the Statement of Custodial Activity or 

on the custodial footnote that is deposited into a General Fund receipt account.

Comment: Also post USSGLs TC-C142 and TC-C143. See USSGL TC-F124 for the preclosing 

adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

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

custodial liability.

Comment: To record revenue, see USSGL TC-C141. To reduce the custodial liability for 

amounts transferred out, see USSGL TC-A210.

Budgetary Entry

None

Proprietary Entry

Debit 599000 Collections for Others - Statement of Custodial Activity

 Credit 298000 Custodial Liability
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 116 March 2018

C143 To record the collection of receivables of custodial revenue from a non-Federal source that is 

deposited to a miscellaneous receipt account.

Comment: If a collection is reported on the Statement of Custodial Activity or the custodial 

footnote, also post USSGL TCs-D584 and D586 (if related to tax revenue); If a 

collection is not reported on the Statement of Custodial Activity nor on the custodial 

footnote, also post USSGL TC-D585; If a collection was not previously accrued, see 

USSGL TCs-C141 or C147; See USSGL TC-F124 for the preclosing adjusting entry 

recorded at yearend.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132500 Taxes Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

C144 To record undeposited collections.

Comment: Reverse entry upon disposition of undeposited collections.

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 117 March 2018

C145 To record the collection of revenue or other financing sources that were not previously accrued into 

a General Fund receipt account. These collections are not reported on the Statement of Custodial 

Activity

Comment: Also post USSGL TC-C147. For the transfer-in of nonbudgetary fund balance to 

other Federal entities without reimbursements, see USSGL TC-C155. For custodial 

collections reported on the Statement of Custodial Activity or on the custodial 

footnote, see USSGL TC-C141. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 532500 Administrative Fees Revenue

 Credit 579000 Other Financing Sources

 Credit 579500 Seigniorage

 Credit 590000 Other Revenue

C146 To record the collection of previously accrued receivables in a Treasury general fund receipt 

account.

Comment: Also post D585. For collection of custodial receivables in a Treasury general fund 

receipt account, see USSGL TC C-143.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 134400 Interest Receivable on Special Drawing Rights

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 118 March 2018

C147 To record an offset for amounts collected for others and to establish a liability for non-entity assets 

that are not reported on the Statement of Custodial Activity or on the custodial footnote.

Comment: To record contra-custodial revenue reported on the Statement of Custodial Activity 

or on the custodial footnote and to establish custodial liability, see transaction 

USSGL TC-C142. See USSGL TC-F124 for the preclosing adjusting entry recorded 

at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

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

Custodial Activity

C148 To record the payback of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

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

Fiscal Service

 Credit 135000 Loans Receivable

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly 

into a Treasury Account Symbol that does not have budget authority.

Comment: Also post USSGL F124 and/or F125 to close USSGL account 298500. Record 

USSGL account 721200 when there is a loss on the repayment.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721200 Losses on Disposition of Borrowings

 Credit 135000 Loans Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 119 March 2018

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

Comment: See USSGL TC-C108.

Budgetary Entry

None

Proprietary Entry

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Debit 119500 Other Monetary Assets

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service 

and deposit directly into a Treasury Account Symbol that does not have budget authority.

Comment: See USSGL TC-C444 for the establishment of the capitalized loan interest 

receivable. Also post USSGL F124 to close USSGL account 298500.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

C152 To record loans receivable resulting from repayable advances.

Comment: This transaction is only available for use by the Department of Treasury.

Reference: Unemployment Trust Fund (UTF) Repayable Advances and Non-Repayable 

Advances Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

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

Custodial Activity

C153 To record the collection of loans receivable, accounted for under the provisions of the Federal 

Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury 

Account Symbol that does not have budget authority.

Comment: Also post USSGL TC-F124 and/or TC-F125 to close USSGL account 298500. 

Record USSGL account 721200 when there is a loss on the repayment.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721200 Losses on Disposition of Borrowings

 Credit 138000 Loans Receivable - Troubled Assets Relief Program
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 120 March 2018

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

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 426300 Actual Collections of Loan Interest

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C155 To record the transfer-in of nonbudgetary fund balance to other Federal entities without 

reimbursements.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 577500 Nonbudgetary Financing Sources Transferred In

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

Comment: For federal investments such as Treasury securities, interest revenue and contra 

revenue, should be recorded with TC-C418 and TC-E205. For investments in nonfederal securities, interest should be accrued with TC-C417.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

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

investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 121 March 2018

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

Comment: See USSGL TC-C402 for cash donations. See TC-C192 for foreign currency 

donations that are not budgetary resources. See USSGL TC-A186 for revenue to 

available trust and special funds.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 560000 Donated Revenue - Financial Resources

C161 To record an adjustment to loans and interest receivable based on acquired collateral property 

without recourse.

Comment: Use only for pre-Credit Reform.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 155100 Foreclosed Property

Debit 721000 Losses on Disposition of Assets - Other

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 711000 Gains on Disposition of Assets - Other

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

recourse.

Comment: This transaction does not include bad debt.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 122 March 2018

C163 To record an adjustment to loans and interest receivable based on acquired collateral property 

without recourse.

Comment: Use only for post-Credit Reform.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

Debit 155100 Foreclosed Property

 Credit 101000 Fund Balance With Treasury

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 139900 Allowance for Subsidy

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

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

 Credit 561000 Donated Revenue - Nonfinancial Resources

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

Comment: When seized cash is deposited, see USSGL TC-D586.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 153100 Seized Monetary Instruments

 Credit 299000 Other Liabilities Without Related Budgetary Obligations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 123 March 2018

C170 To record the reclassification of seized monetary instruments from undeposited (recorded in 

USSGL account 153100) to deposited.

Comment: Agencies must use all the USSGL accounts indicated in transaction. Each debit and 

credit must be in the same amount.

Reference: USSGL implementation guidance; FASAB #3, Accounting for Inventory and 

Related Property

Budgetary Entry

None

Proprietary Entry

Debit 153200 Seized Cash Deposited

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 153100 Seized Monetary Instruments

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

C174 To record undeposited cash that was forfeited.

Comment: Reverse USSGL TC-C166.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 124 March 2018

C176 To record cash deposited after forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 111000 Undeposited Collections

C178 To record the transfer of the title of an asset to the Federal Government for a settlement of tax 

liability from the taxpayer.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 131000 Accounts Receivable

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

Comment: Commodities are valued at net realizable value. The difference between the 

commodities received and the outstanding loan is charged to the allowance.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 135900 Allowance for Loss on Loans Receivable

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 135000 Loans Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 125 March 2018

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

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. Record USSGL account 421000 if unfilled customer orders 

were previously anticipated.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays

Budgetary Entry

Debit 422200 Unfilled Customer Orders With Advance

 Credit 421000 Anticipated Reimbursements and Other Income

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 231000 Liability for Advances and Prepayments

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

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 132000 Funded Employment Benefit Contributions Receivable

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

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 126 March 2018

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

Comment: See USSGL TCs-A183 and A184 for appropriation of receipts from an unavailable 

special fund receipt account to a special fund expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 590000 Other Revenue

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

Comment: These payments are defined as expenditure transfers in the budget. See USSGL TCA510 for nonexchange expenditure transfers-in.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 540000 Funded Benefit Program Revenue

C192 To record the acquisition of foreign currency in the foreign currency account symbol (X7000 

series).

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 560000 Donated Revenue - Financial Resources
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 127 March 2018

C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 

series) by a disbursing officer.

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 729000 Other Losses

 Credit 131000 Accounts Receivable

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

Comment: When a receivable was previously set up, credit USSGL account 1925. When no 

receivable was previously set up, credit USSGL account 5756 and also post USSGL 

TC-C147; See USSGL TC-E516 for previously recorded receivables.

Reference: USSGL implementation guidance; Capital Transfers Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 192500 Capital Transfers Receivable

 Credit 575600 Nonexpenditure Financing Sources - Transfers-In - Capital 

Transfers

C200 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at par value.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Credit Reform Act

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

Credit Reform Act
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 128 March 2018

C202 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a premium.

Comment: At maturity an entry is made to complete the amortization of a premium. Refer to 

USSGL TC-E121 for the amortization transaction.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Credit Reform Act

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

Credit Reform Act

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

Federal Credit Reform Act

C204 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a discount.

Comment: At maturity an entry is made to complete the amortization of a discount. Refer to 

USSGL TC-E121 for the amortization transaction. The budgetary entry shows the 

purchase discount is realized as a budgetary resource when the security matures. 

Also post USSGL TC-A122 if authority was previously anticipated and apportioned

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Federal Credit Reform Act

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Credit Reform Act

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

Credit Reform Act
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 129 March 2018

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce the 

appropriation derived from the General Fund of the U.S. Government.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

 Credit 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 130 March 2018

C400 - C599 Collections and Receivables - Receivables/Accrued Revenue

C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial 

footnote that is collected by an agency to be deposited directly into a General Fund receipt account. 

In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.

Comment: Also post USSGL TC-C404. For amounts deposited into a General Fund receipt 

account but not reported on the Statement of Custodial Activity or on the custodial 

footnote, see USSGL TC-C420. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at yearend.

Reference: USSGL implementation guidance; Miscellaneous Receipts; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132500 Taxes Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

 Credit 582100 Tax Revenue Accrual Adjustment - Individual

 Credit 582200 Tax Revenue Accrual Adjustment - Corporate

 Credit 582300 Tax Revenue Accrual Adjustment - Unemployment

 Credit 582400 Tax Revenue Accrual Adjustment - Excise

 Credit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

 Credit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 590000 Other Revenue

C403 To record a receivable for Old IMF Quota Payments.

Comment: For the Department of Treasury use only. Also post C405.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 131 March 2018

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

Comment: Also post USSGL TC-C402.

Budgetary Entry

None

Proprietary Entry

Debit 599100 Accrued Collections for Others - Statement of Custodial Activity

 Credit 298000 Custodial Liability

C405 To record offset for the amount accrued in a General Fund receipt account and to establish a 

liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the 

custodial footnote.

Comment: To record accrued contra revenue that is reported on the Statement of Custodial 

Activity or on the custodial footnote and to establish custodial liability, see 

transaction USSGL TC-C404. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

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

Custodial Activity

C406 To record receivables for amounts advanced from the financing fund or liquidating fund to cover 

escrow funds.

Comment: Applicable to guaranteed loans

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 101000 Fund Balance With Treasury

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

Comment: Also post USSGL TC-B134 if funded by a direct appropriation.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 135000 Loans Receivable

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 132 March 2018

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

Reference: Direct Loan Credit Reform Guidance

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 134100 Interest Receivable - Loans

C412 To record accrued receivables for modified direct loans moving from the liquidating fund to the 

financing fund account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 428500 Receivable From the Liquidating Fund

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 139900 Allowance for Subsidy
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 133 March 2018

C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from 

Non-Federal sources for assets or expenses that do not create budgetary resources until collected.

Comment: USSGL TC-C136 records the collection. USSGL account 679000 includes, but is 

not limited to, vendor overpayments and benefit overpayments. This transaction is 

also applicable to credit card rebates.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 650000 Cost of Goods Sold

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 690000 Nonproduction Costs

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 134 March 2018

C416 To record accrued revenue from Federal sources other than for reimbursables, non-revolving trust 

and special funds, custodial activity and interest on Treasury securities.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 428300 Interest Receivable From Treasury

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 590000 Other Revenue

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

Comment: This entry is only for interest receivable on non-federal securities held by a 

nonfiduciary deposit fund. For accruals of interest receivable on federal securities 

such as U.S. Treasury securities, see TC-C418.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 135 March 2018

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS). 

Also recorded for federal securities held by nonfiduciary deposit funds.

Comment: For federal securities held by nonfiduciary deposit funds also record TC - E205.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 531100 Interest Revenue - Investments

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 167200 Premium on Foreign Investments

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 136 March 2018

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

Comment: Receivables from non-Federal sources are not budgetary resources until collected. 

This transaction should be used if you have a receivable recorded from a transaction 

with nonfiduciary deposit funds. For Federal and non-Federal receivables reported 

in a General Fund receipt account, also post USSGL TC-C405. See USSGL TCF124 for the preclosing adjusting entry recorded at yearend.

Reference: OMB Circular No. A-11, the Budget totals exclude amounts from deposit fund 

transactions because the funds are not owned by the Government. Therefore, the 

budget records transactions between deposit funds and budgetary accounts as 

transactions with public. Other USSGL Guidance: Accounting and Reporting 

Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 577500 Nonbudgetary Financing Sources Transferred In

 Credit 590000 Other Revenue

C421 To accrue unfunded FECA revenue from Federal source by the Department of Labor.

Comment: None

Reference: USSGL implementation guidance; Federal Employees' Compensation Act (Workers' 

Compensation).

Budgetary Entry

None

Proprietary Entry

Debit 132100 Unfunded FECA Benefit Contributions Receivable

 Credit 540500 Unfunded FECA Benefit Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 137 March 2018

C422 To record accrued revenue from Federal or non-Federal sources for non-revolving trust funds and 

special funds.

Comment: These are not budgetary resources until collected.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

 Credit 582100 Tax Revenue Accrual Adjustment - Individual

 Credit 582200 Tax Revenue Accrual Adjustment - Corporate

 Credit 582300 Tax Revenue Accrual Adjustment - Unemployment

 Credit 582400 Tax Revenue Accrual Adjustment - Excise

 Credit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

 Credit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 590000 Other Revenue

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 138 March 2018

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

Comment: See USSGL TC-B602 for collection entry.

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 590000 Other Revenue

C425 To record accounts receivable in a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was 

previously collected in advance.

Comment: See USSGL TC-C114 for collection entry.

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

C428 To record loans and interest receivable from non-Federal sources for defaulted guaranteed loans. 

Do not consider as a budgetary resource until collected.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Proprietary Entry

Debit 134100 Interest Receivable - Loans

Debit 135000 Loans Receivable

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 139 March 2018

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

Comment: This entry is to show a trade-in only. An entry for indirect cost is not included. This 

is the way the Department of Defense accounts for repairable items involving tradeins. Accounts receivable represents the cash amount the vehicle procurer will 

receive from the customer. Inventory held for repair represents the value of an asset 

after it is repaired (value of a similar new asset). Other financing source represents 

fair market value of the old vehicle. Other financing source was used instead of 

revenue from goods sold due to a trade-in, which is not a budgetary resource. 

Inventory allowance represents the estimated repair cost of the damaged vehicle.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 425100 Reimbursements and Other Income Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 152300 Inventory Held for Repair

 Credit 152900 Inventory - Allowance

 Credit 510000 Revenue From Goods Sold

 Credit 579000 Other Financing Sources

C431 To record the issuance of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

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

Fiscal Service

C432 To record loans other than credit reform.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 140 March 2018

C433 To record loans receivable from non-Federal sources for loans related to Troubled Assets Relief 

Program. Do not consider as a budgetary resource until collected.

Budgetary Entry

None

Proprietary Entry

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

C434 To record interest receivable from non-Federal sources for loans related to Troubled Assets Relief 

Program. Do not consider as a budgetary resource until collected.

Budgetary Entry

None

Proprietary Entry

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

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

Assets Relief Program

C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to be 

collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account 

Symbol that does not have budget authority.

Comment: Also post USSGL TC-C437 for the liability for non-entity assets not reported on the 

Statement of Custodial Activity.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C436 To record the accrual of Troubled Asset Relief Program interest revenue associated with USSGL 

account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly 

into a Treasury Account Symbol that does not have budget authority.

Budgetary Entry

None

Proprietary Entry

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 141 March 2018

C437 To record the portion of the liability for non-entity assets not reported on the Statement of 

Custodial Activity related to the accrual of interest revenue that is to be collected by the Bureau of 

the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have 

budget authority.

Comment: Also post USSGL TC-C435 for the accrual of the interest revenue associated with 

USSGL account 298500.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 750000 Distribution of Income - Dividend

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

Custodial Activity

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

reestimate.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

 Credit 531000 Interest Revenue - Other

C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol 

(X7000 series) by a disbursing officer.

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 120000 Foreign Currency
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 142 March 2018

C444 To record capitalized loan interest receivable on non-credit reform loans for interest receivable 

amounts previously accrued.

Comment: Refer to USSGL TC-C435 for the initial accrual and USSGL TC-C149 for the 

collection of the accrual.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

 Credit 134100 Interest Receivable - Loans

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

Program.

Budgetary Entry

None

Proprietary Entry

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 531100 Interest Revenue - Investments

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is immediately available for 

obligation upon collection.

Comment: Also post USSGL TC B143.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 143 March 2018

C453 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is immediately available for obligation once 

credited to the expenditure TAFS.

Comment: Also post USSGL TC B143. If budgetary resources were previously anticipated, 

credit USSGL account 407000.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is not immediately available for 

obligation upon collection.

Comment: Also post USSGL TC B143.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

Budgetary Entry

None

Proprietary Entry

Debit 531100 Interest Revenue - Investments

 Credit 134200 Interest Receivable - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 144 March 2018

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is immediately available for 

obligation upon collection.

Comment: Also post reversal of USSGL TC-B143.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

C457 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is immediately available for obligation once 

credited to the expenditure TAFS.

Comment: Also post reversal of USSGL TC B143. If budgetary resources were previously 

anticipated, debit USSGL account 407000.

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is not immediately available for 

obligation upon collection.

Comment: Also post reversal of USSGL TC B143.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 145 March 2018

C600 - C799 Collections and Receivables - Asset Sale and Disposition (Gains and Losses)

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

at a premium

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

 Credit 167200 Premium on Foreign Investments

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund 

at a discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167100 Discount on Foreign Investments

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 146 March 2018

C602 To record the sale of Federal securities purchased at a premium and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may 

result in a gain or a loss.

Comment: Prior to making an entry for the sale, make an entry to amortize the premium to the 

point of sale. The budgetary entry is recorded for the premium on the sale. Special 

and trust funds use USSGL account 411400. If budgetary resources were previously 

anticipated, revolving funds credit USSGL account 407000 and special and trust 

funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Fiduciary deposit 

funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TCC140 to record the collection of interest received on the sale. See USSGL TC-C603 

or TC-C619 for sale of securities purchased at a premium and sold at a gain or loss 

by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 147 March 2018

C603 To record the redemption of Federal securities purchased at a premium and sold at a premium by a 

nonfiduciary deposit fund when the redemption results in a gain.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 148 March 2018

C604 To record the sale of Federal securities purchased at a premium and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale 

results in a loss.

Comment: Prior to the sale, make an entry to amortize the premium to the point of sale. The 

budgetary entry is recorded for the discount on the sale. Special and trust funds use 

USSGL account 411400. If budgetary resources were previously anticipated, 

revolving funds debit USSGL account 407000 and special and trust funds debit 

USSGL account 412000. Reverse USSGL TC-A122 if authority was previously 

anticipated and apportioned or USSGL TC-A123 if authority was previously 

anticipated in programs exempt from apportionment. Fiduciary deposit funds would 

not record the budgetary entry. See USSGL TC-A195, TC-C109, and TC-C140 to 

record the collection of interest received on the sale. See USSGL TC-C605 for the 

sale of securities purchased at a premium and sold at a discount by a nonfiduciary 

deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 149 March 2018

C605 To record the redemption of Federal securities purchased at a premium and sold at a discount by a 

nonfiduciary deposit fund prior to maturity when the sale results in a loss.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

Debit 531100 Interest Revenue - Investments

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities

 Credit 531800 Contra Revenue for Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 150 March 2018

C606 To record the sale of Federal securities purchased at a discount and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale 

results in a gain.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The 

budgetary entry is recorded for the purchase discount plus the premium on the sale. 

Special and trust funds use USSGL account 411400. If budgetary resources were 

previously anticipated, revolving funds credit USSGL account 407000 and special 

and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Fiduciary deposit 

funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TCC140 to record the collection of interest received on the sale. See USSGL TC-C607 

for the sale of securities acquired at a discount by nonfiduciary deposit fund that 

result in a gain.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 151 March 2018

C607 To record the redemption of Federal securities purchased at a discount and sold at a premium by a 

nonfiduciary deposit fund when the redemption results in a gain.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 152 March 2018

C608 To record the sale of Federal securities purchased at a discount and sold at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in 

a gain or a loss.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The

budgetary entry is recorded for the purchase discount less the discount on the sale. If 

the discount on the sale is greater than the purchase discount, the budgetary entry 

will be reversed. Special and trust funds use USSGL account 411400. If budgetary 

resources were previously anticipated, revolving funds debit USSGL account 

407000 and special and trust funds debit USSGL account 412000. Reverse USSGL 

TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment. Fiduciary deposit funds would not record the budgetary entry. See 

USSGL TC-A195, TC-C109 or TC-C140 to record the collection of interest 

received on the sale. See USSGL TC-C618 to record the sale prior to maturity of 

investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC-C611 or TCC621 for the sale of securities purchased at a discount and sold at a gain or loss by a 

nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

Debit 721100 Losses on Disposition of Investments

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 153 March 2018

C609 To record amounts owed to a Federal Government Sponsored Enterprise (GSE) for excess of the 

GSE's liabilities over its assets.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 721000 Losses on Disposition of Assets - Other

 Credit 165000 Preferred Stock in Federal Government Sponsored Enterprise

 Credit 165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

 Credit 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

 Credit 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise

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

Comment: Sales proceeds on disposed personal property collected for a replacement property 

will have no budgetary entry until the obligation is subsequently incurred for the 

replacement property. In most cases, the proceeds will only be available for 

acquisition of the replacement property in the fiscal year that the old property was 

sold, then for 1 fiscal year thereafter. This entry may not be applicable to some 

agencies that have specific language in their legislation that allows them to keep the 

proceeds beyond 2 years. See USSGL implementation guidance, "Disposition of 

Personal Property" on the USSGL Website. Also review CFR 41, chapter 101 and 

GAO's Policy and Procedure Manual, dated May 1993, pages 7.5-8.9.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 131000 Accounts Receivable

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 154 March 2018

C611 To record the redemption of Federal securities purchased at a discount and sold at a discount by a 

nonfiduciary deposit fund when the redemption results in a loss.

Comment: Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a 

nonfiduciary deposit fund. A nonfiduciary deposit fund should not have net position.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

Debit 531100 Interest Revenue - Investments

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 531800 Contra Revenue for Interest Revenue - Investments

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

Comment: Applicable to guaranteed loans. Credit USSGL account 139900 if there is a gain. 

Any gain or loss is borne by the Federal Government. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 139900 Allowance for Subsidy

 Credit 155100 Foreclosed Property
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 155 March 2018

C613 To record general property, plant and equipment permanently removed or partially impaired, but 

not yet disposed.

Reference: USSGL Implementation Guidance: FASAB FFATR No. 14 and FASAB SFFAS 

No. 44, "Accounting for the Disposal of General Property, Plant and Equipment" 

and "Accounting for Impairment of General Property, Plant, and Equipment 

Remaining in Use".

Budgetary Entry

None

Proprietary Entry

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Debit 729000 Other Losses

Debit 729200 Other Losses from Impairment of Assets

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 719000 Other Gains
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 156 March 2018

C614 To record the gain on property sold with recourse.

Comment: Excess of costs over sales proceeds are billed to the borrower. Also post USSGL 

TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 155100 Foreclosed Property

 Credit 211000 Accounts Payable

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

Reference: USSGL Implementation Guidance: Accounting for the Disposal of General 

Property, Plant and Equipment - FASAB FFATR No.14.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

 Credit 711000 Gains on Disposition of Assets - Other

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

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 135000 Loans Receivable

 Credit 155100 Foreclosed Property
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 157 March 2018

C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by 

the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a 

nonfiduciary deposit fund.

Comment: The budgetary entry is the amount of the gain on sale, which would be reversed if a 

loss is realized. Also post USSGL TC-A122 if authority was previously anticipated 

and apportioned or USSGL TC-A123 if authority was previously anticipated in 

programs exempt from apportionment. Fiduciary deposit funds would not record the 

budgetary entry. See USSGL TC-C611 to record the sale prior to maturity of 

investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal 

Service to a nonfiduciary deposit fund.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

of the Fiscal Service

Debit 721100 Losses on Disposition of Investments

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 158 March 2018

C619 To record the redemption of Federal securities purchased at a premium and sold at a premium by a 

nonfiduciary deposit fund prior to maturity when the redemption results in a loss

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 531100 Interest Revenue - Investments

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

Fiscal Service

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

Fiscal Service

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

Service Securities

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

Securities

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

 Credit 531800 Contra Revenue for Interest Revenue - Investments

C621 To record the redemption of Federal securities purchased at a discount and sold at a discount by a 

nonfiduciary deposit fund when the redemption results in a gain.

Comment: Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a 

nonfiduciary deposit fund

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Fiscal Service

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

Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 159 March 2018

C622 To record the sale prior to maturity of investments in securities (other than those issued by the 

Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or 

non-revolving trust fund.

Comment: The budgetary entry is the amount of a gain on the sale, which would be reversed if 

a loss was realized.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Securities

Debit 721100 Losses on Disposition of Investments

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

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 169000 Other Investments

 Credit 711100 Gains on Disposition of Investments

C624 To record the sale prior to maturity of investments in securities (other than those issued by the 

Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special 

or non-revolving trust fund.

Comment: The budgetary entry is the amount of a gain on the sale, which would be reversed if 

a loss was realized.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

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

Service Securities

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

Securities

 Credit 169000 Other Investments

 Credit 531100 Interest Revenue - Investments

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 160 March 2018

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

assets.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment. This transaction assumes that budgetary resource is recognized 

for the proceeds of a sale.

Reference: USSGL implementation guidance; Disposition of Personal Property

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 711000 Gains on Disposition of Assets - Other

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

Comment: Use only for pre-Credit Reform. This transaction assumes that budgetary resource is 

recognized for the proceeds of a sale.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 155100 Foreclosed Property

 Credit 711000 Gains on Disposition of Assets - Other

C630 To record the sale of stockpile materials.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 650000 Cost of Goods Sold

 Credit 157200 Stockpile Materials Held for Sale

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 161 March 2018

C632 To record stockpile materials sold at a gain.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 157200 Stockpile Materials Held for Sale

 Credit 711000 Gains on Disposition of Assets - Other

C634 To record stockpile materials sold at a loss.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 157200 Stockpile Materials Held for Sale

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

Comment: Reverse USSGL TC-B432.

Reference: For special fund transaction, see USSGL implementation guidance; Receipts Not 

Available for Obligation Upon Collection. For seized assets, see USSGL 

implementation guidance; Accounting for Inventory and Related Property

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

C638 To record the sale of forfeited property.

Comment: Includes activity for forfeited property sold that had a third-party lien in which the 

buyer pays the lien holder.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"; Seized Assets

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 154100 Forfeited Property Held for Sale
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 162 March 2018

C640 To record the proceeds from commodities sold.

Comment: For cost of goods sold, see USSGL TC-E408. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

C642 To record a loss on the sale of commodities.

Comment: For cost of goods sold, if there is no loss involved, see USSGL TC-E408.

Budgetary Entry

None

Proprietary Entry

Debit 156900 Commodities - Allowance

Debit 650000 Cost of Goods Sold

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 163 March 2018

C644 To record a receivable from a non-Federal entity for the sale or disposition of assets other than 

personal properties and investments.

Comment: For cost of goods sold, see USSGL TC-E408.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 164 March 2018

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

Comment: If a receivable had been previously established, see USSGL TC-C647.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 427700 Other Actual Collections - Federal

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other

C647 To record the liquidation of receivables from other Federal entity for the sale or disposition of 

assets other personal properties and investments.

Comment: See USSGL TC-C648 for the establishment of the receivable.

Budgetary Entry

Debit 427700 Other Actual Collections - Federal

 Credit 428700 Other Federal Receivables

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 165 March 2018

C648 To record a receivable from another Federal entity for the sale or disposition of assets other than 

personal properties and investments.

Comment: For the liquidation of the receivable, see USSGL TC-C647.

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 166 March 2018

C650 To record accounts receivable and accrue revenue from another Federal entity that was previously 

anticipated.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned. 

See Federal and non-Federal exceptions as defined in Office of Management and 

Budget Circular No. A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 421000 Anticipated Reimbursements and Other Income

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a premium. The sale results in a gain.

Comment: At the time of sale, make an entry to amortize the premium to the point of sale. See 

USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority 

was previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Credit Reform Act

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

Credit Reform Act

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

Federal Credit Reform Act

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 167 March 2018

C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a premium. The sale results in a loss.

Comment: At the time of sale, make an entry to amortize the premium to the point of sale. See 

USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

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

Credit Reform Act

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

Credit Reform Act

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

Federal Credit Reform Act

C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a discount. The sale results in a gain.

Comment: At the time of sale, an entry is made to amortize the discount to the point of sale. See 

USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority 

was previously anticipated and apportioned or TC-A123 if authority was previously 

anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Federal Credit Reform Act

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Credit Reform Act

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

Credit Reform Act

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 168 March 2018

C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a discount. The sale results in a loss.

Comment: At the time of sale, an entry is made to amortize the discount to the point of sale. See 

USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

Federal Credit Reform Act

Debit 721100 Losses on Disposition of Investments

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Credit Reform Act

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

Credit Reform Act

C750 To record, in a special or non-revolving trust fund, a redemption of securities (other than those 

issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where 

funds remain in a non-Treasury General Account (TGA).

Comment: If the proceeds of this sale are immediately reinvested, do not record a budgetary 

entry. If the proceeds of this sale are not immediately reinvested, record a budgetary 

entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a 

non-TGA are returned to fund balance with Treasury in a TGA. An agency must 

have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

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

Service Securities
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 169 March 2018

C751 To record, in a revolving or revolving trust fund, a redemption of securities (other than those issued 

by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds 

remain in a non-Treasury General Account (TGA).

Comment: If the proceeds of this sale are immediately reinvested, do not record a budgetary 

entry. If the proceeds of this sale are not immediately reinvested, record a budgetary 

entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a 

non-TGA are returned to fund balance with Treasury in a TGA. An agency must 

have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

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

Service Securities

C752 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, record a budgetary entry equal to only 

the gain. If the proceeds are not immediately reinvested, record a budgetary entry 

equal to the proceeds. See USSGL TC- B150 if funds held by the public in a nonTGA are returned to fund balance with Treasury in a TGA. An agency must have 

specific legislative authority to hold monies in a non-TGA or non-Fiscal Service 

security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

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

Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 170 March 2018

C753 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, record a budgetary entry in USSGL 

account 425200 equal to only the gain. If the proceeds are not immediately 

reinvested, record a budgetary entry in USSGL account 425200 equal to the gain 

and also a budgetary entry in USSGL account 497200 equal to the par value. See 

USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund 

balance with Treasury in a TGA. An agency must have specific legislative authority 

to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial 

Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and 

Investments Held Outside of the U.S. Treasury for additional guidance, such as 

Statement of Transactions (224) transactions.

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

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

Service Securities

 Credit 711100 Gains on Disposition of Investments

C754 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, do not record a budgetary entry. If the 

proceeds are not immediately reinvested, record a budgetary entry equal to the 

proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are 

returned to fund balance with Treasury in a TGA. An agency must have specific 

legislative authority to hold monies in a non-TGA or non-Fiscal Service security. 

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 721100 Losses on Disposition of Investments

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

Service Securities
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 171 March 2018

C755 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, do not record the budgetary entry. If the 

proceeds are not immediately reinvested record a budgetary entry equal to the 

proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are 

returned to fund balance with Treasury in a TGA. An agency must have specific 

legislative authority to hold monies in a non-TGA or non-Fiscal Service security. 

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 721100 Losses on Disposition of Investments

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

Service Securities

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

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Proprietary Entry

Debit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 101000 Fund Balance With Treasury

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

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

Fiscal Service

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 172 March 2018

D100 - D299 Adjustments/Writeoffs/Reclassification - Upward and Downward Adjustments

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability 

when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 

740100). The authority has expired.

Comment: Prior-year adjustments are used only in year 2 and later. Reverse USSGL TC-B134 

for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 

740100), see USSGL TC's D306, D308, D310, and D312.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Employee Health Care Liability Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 173 March 2018

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Nonproduction Costs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 174 March 2018

D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has expired.

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct 

appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 650000 Cost of Goods Sold

Debit 690000 Nonproduction Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 175 March 2018

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 176 March 2018

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct 

appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. When 

anticipated accounts are not used, debit USSGL account 445000; if funds are 

exempt from apportionment, debit USSGL account 462000.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 650000 Cost of Goods Sold

Debit 690000 Nonproduction Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 177 March 2018

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 178 March 2018

D108 To record a downward adjustment to prior-year paid delivered orders and to collect a refund when 

the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction 

causes an abnormal credit balance, approval by the Office of Management and 

Budget for use of resources is required. If anticipated accounts are not used, credit 

USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Reverse USSGL 

TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 

740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Nonproduction Costs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 179 March 2018

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction 

causes an abnormal credit balance, approval by the Office of Management and 

Budget for use of resources is required. If anticipated accounts are not used, credit 

USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Reverse USSGL 

TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 

740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Employee Health Care Liability Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 180 March 2018

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Nonproduction Costs

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

Comment: Also post USSGL TC-D113.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 219000 Other Liabilities With Related Budgetary Obligations

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

Comment: Reclassification should be recorded in the year following the accrual of the 

downward reestimate.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 619900 Adjustment to Subsidy Expense
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 181 March 2018

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is 

not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or 

invoices have not been received. If funded by a direct appropriation, also post 

USSGL TC-B134. See USSGL TC-B402 when needed to establish a payable and to 

reflect it as delivered. For a prior-period adjustment (USSGL account 740000 or 

740100), see USSGL TCs D306, D308, D310, and D312.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

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

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or 

invoices have not been received. Record USSGL account 465000 if the authority has 

expired.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None

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

Comment: Prior-year adjustments are used only in year 2 and later. The invoice has been paid, 

but goods and services have not been received. Record USSGL account 465000 if 

the authority has expired.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 182 March 2018

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

Comment: Prior-year adjustments are used only in year 2 and later. A corrected invoice was 

received and paid for goods and services previously received and paid. Also post 

USSGL TC-B134. Record USSGL account 465000 if the authority has expired.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

 Credit 101000 Fund Balance With Treasury

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

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 679000 Other Expenses Not Requiring Budgetary Resources
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 183 March 2018

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

refund collected.

Comment: The prepaid invoice was for more than the corrected invoice. Goods and services 

have not been received.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 184 March 2018

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

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

Comment: The offset to downward adjustments to undelivered orders is anticipated recoveries. 

If such a transaction causes an abnormal credit balance, the Office of Management

and Budget's approval for use of resources is required. When anticipated accounts 

are not used, credit USSGL account 445000 or credit USSGL account 462000 if 

funds are exempt from apportionment. Also post USSGL TC-B134 if funded by a 

direct appropriation. Also post USSGL TC-A122 if recoveries were previously 

anticipated and apportioned or USSGL TC-A123 if recoveries were previously 

anticipated in programs exempt from apportionment. The payroll and related benefit 

liabilities in this transaction are only for work-in-process. For other payroll-related 

transactions, see USSGL TCs-E104 through E117. Also post USSGL TCs G120, 

G122, and G124 to track purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Nonproduction Costs

 Credit 211000 Accounts Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 185 March 2018

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

D136 To record the amount of unfunded indefinite contract authority that is withdrawn due to recoveries 

of prior-year obligations.

Comment: Also Post USSGL TC-D120.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 413400 Contract Authority Withdrawn

Proprietary Entry

None

D138 To record the amount of indefinite borrowing authority that is withdrawn due to recoveries of 

prior-year obligations.

Comment: Also Post USSGL TC-D120.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 414400 Borrowing Authority Withdrawn

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 186 March 2018

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL 

scenario identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable

D141 To record a downward adjustment to prior-year unpaid delivered orders pertaining to cancellations 

of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

Comment: Also post USSGL TC-F123 for the cancellation of authority.

Reference: USSGL implementation guidance; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL 

scenario identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only).

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 187 March 2018

D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 

4225 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: Reverse this transaction for a downward adjustment. This transaction is to be used 

only by the specific TAFS identified in the USSGL scenario identified in the 

transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 422500 Expenditure Transfers from Trust Funds - Receivable

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Proprietary Entry

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

D145 To record in the canceled appropriation the removal of the canceled payable upon receipt of a valid 

bill. The budgetary entry reduces the balance of authority that remained upon cancellation.

Comment: Simultaneously post USSGL TC-B412 in an unexpired appropriation that is 

available for the same purpose as the closed account. See Office of Management and 

Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 435000 Canceled Authority

 Credit 420800 Adjustment to Total Resources - Disposition of Canceled Payables

Proprietary Entry

Debit 296000 Accounts Payable From Canceled Appropriations

 Credit 680000 Future Funded Expenses

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

Comment: See USSGL TC-D147. Transactions USSGL TC-D146 and TC-D147 should be 

done simultaneously in both the credit reform program and financing accounts. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 680000 Future Funded Expenses
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 188 March 2018

D147 To adjust the loan guarantee liability and direct loan allowance for downward reestimate of subsidy 

expense in the financing account.

Comment: Also post USSGL TC-D146. Transactions USSGL TC-D146 and TC-D147 should 

be done simultaneously in both the credit reform program and financing accounts. 

See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

Debit 218000 Loan Guarantee Liability

 Credit 579100 Adjustment to Financing Sources - Credit Reform

D148 To accrue the transfer-out of a downward reestimate to a General Fund receipt account.

Comment: The actual transfer of cash should be made the year following the accrual. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 577600 Nonbudgetary Financing Sources Transferred Out

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

D149 To record negative subsidy disbursement in the financing fund.

Comment: Also post USSGL TC-D150 for the program account and TC-E509 for the financing 

account to record the transfer to the General Fund Receipt Account.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 579100 Adjustment to Financing Sources - Credit Reform

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

Comment: See USSGL TC-D149. Transactions USSGL TC-D149 and TC-D150 should be 

done simultaneously in both the credit reform program and financing fund

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 619900 Adjustment to Subsidy Expense
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 189 March 2018

D300 - D399 Adjustments/Writeoffs/Reclassification - Prior-Period Adjustments

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

principle.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

 Credit 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

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

Comment: Special and trust funds receiving direct appropriations from the General Fund of the 

U.S. Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 310500 Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Debit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 570500 Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

 Credit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 190 March 2018

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

Comment: If the downward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles debit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

years preceding the prior year, debit USSGL account 740500. Also Post: USSGL 

TC-D302 if the prior period adjustment due to changes in accounting principle is 

associated with direct appropriations. USSGL TC-D304 for a prior-period 

adjustment due to corrections of errors that requires restatement, and associated with 

a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment 

has a downward budgetary impact to prior-year unpaid delivered orders-obligations, 

recoveries and the appropriation has expired. USSGL TC-D108 (budgetary entry 

only) if the adjustment has a downward budgetary impact on prior-year paid 

delivered orders-obligations, refunds collected. USSGL TC-D110 (budgetary entry 

only) if the adjustment has a downward budgetary impact to prior-year unpaid 

delivered orders-obligations, recoveries, and has not expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

Debit 132900 Allowance for Loss on Taxes Receivable

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

Debit 135900 Allowance for Loss on Loans Receivable

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

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

Relief Program

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 155900 Foreclosed Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

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

Fiscal Service

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

Securities

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

of the Fiscal Service

Debit 171900 Accumulated Depreciation on Improvements to Land
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 191 March 2018

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

 Credit 101000 Fund Balance With Treasury

 Credit 111000 Undeposited Collections

 Credit 112000 Imprest Funds

 Credit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 119000 Other Cash

 Credit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

 Credit 119500 Other Monetary Assets

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 132500 Taxes Receivable

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 133500 Expenditure Transfers Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 141000 Advances and Prepayments

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 151400 Operating Materials and Supplies Held for Repair

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 192 March 2018

 Credit 153100 Seized Monetary Instruments

 Credit 153200 Seized Cash Deposited

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

 Credit 155100 Foreclosed Property

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

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

Fiscal Service

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

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

Service Securities

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

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 192300 Contingent Receivable for Capital Transfers

 Credit 192500 Capital Transfers Receivable

 Credit 199000 Other Assets
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 193 March 2018

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

Comment: If the downward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles credit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

years preceding the prior year, credit USSGL account 740500. Also Post: USSGL 

TC-D302 if the prior period adjustment due to changes in accounting principle is 

associated with direct appropriations. USSGL TC-D304 for a prior-period 

adjustment due to corrections of errors that requires restatement, and associated with 

a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment 

has a downward budgetary impact to prior-year unpaid delivered orders -

obligations, recoveries and the appropriation has expired. USSGL TC-D108 

(budgetary entry only) if the adjustment has a downward budgetary impact on prioryear paid delivered orders - obligations, and refunds collected. USSGL TC-D110 

(budgetary entry only) if the adjustment has a downward budgetary impact to prioryear unpaid delivered orders - obligations, recoveries, and has not expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 215500 Expenditure Transfers Payable

Debit 216000 Entitlement Benefits Due and Payable

Debit 217000 Subsidy Payable to the Financing Account

Debit 218000 Loan Guarantee Liability

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Employee Health Care Liability Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

Debit 222000 Unfunded Leave

Debit 222500 Unfunded FECA Liability

Debit 229000 Other Unfunded Employment Related Liability

Debit 231000 Liability for Advances and Prepayments

Debit 232000 Other Deferred Revenue

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Debit 253200 Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 194 March 2018

Debit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit 254000 Participation Certificates

Debit 259000 Other Debt

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 265000 Actuarial FECA Liability

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit 269000 Other Actuarial Liabilities

Debit 291000 Prior Liens Outstanding on Acquired Collateral

Debit 292000 Contingent Liabilities

Debit 294000 Capital Lease Liability

Debit 296000 Accounts Payable From Canceled Appropriations

Debit 297000 Liability for Capital Transfers

Debit 298000 Custodial Liability

Debit 299000 Other Liabilities Without Related Budgetary Obligations

Debit 299500 Estimated Cleanup Cost Liability

 Credit 253100 Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

 Credit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 195 March 2018

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

Comment: If the upward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles credit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

years preceding the prior year, credit USSGL account 740500. If the prior period 

adjustment due to changes in accounting principle is associated with direct 

appropriations, reverse USSGL TC-D302. For a prior period adjustment due to 

corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 

(budgetary entry only) if the adjustment has an upward budgetary impact on prioryear unpaid delivered orders-obligations, and the authority has expired. USSGL TCD114 (budgetary entry only) if the adjustment has an upward budgetary impact on 

prior year undelivered orders when the bill is more than the original undelivered 

order, and the authority has expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 111000 Undeposited Collections

Debit 112000 Imprest Funds

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Debit 119500 Other Monetary Assets

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 133000 Receivable for Transfers of Currently Invested Balances

Debit 133500 Expenditure Transfers Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138000 Loans Receivable - Troubled Assets Relief Program

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit 141000 Advances and Prepayments

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151400 Operating Materials and Supplies Held for Repair

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 196 March 2018

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 153100 Seized Monetary Instruments

Debit 153200 Seized Cash Deposited

Debit 154100 Forfeited Property Held for Sale

Debit 154200 Forfeited Property Held for Donation or Use

Debit 155100 Foreclosed Property

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

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

Fiscal Service

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

Fiscal Service

Debit 161800 Market Adjustment - Investments

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

Securities

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

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 192300 Contingent Receivable for Capital Transfers

Debit 192500 Capital Transfers Receivable

Debit 199000 Other Assets

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 197 March 2018

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

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

Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 151900 Operating Materials and Supplies - Allowance

 Credit 152900 Inventory - Allowance

 Credit 154900 Forfeited Property - Allowance

 Credit 155900 Foreclosed Property - Allowance

 Credit 156900 Commodities - Allowance

 Credit 159900 Other Related Property - Allowance

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

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

Securities

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

Bureau of the Fiscal Service

 Credit 171900 Accumulated Depreciation on Improvements to Land

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 198 March 2018

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

Comment: If the upward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles debit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

the years preceding the prior year, debit USSGL account 740500. If the prior period 

adjustment due to changes in accounting principle is associated with direct 

appropriations, reverse USSGL TC-D302. For a prior-period adjustment due to 

corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 

(budgetary entry only) if the adjustment has an upward budgetary impact on prioryear unpaid delivered orders - obligations, refunds collected and the authority has 

expired. USSGL TC-D114 (budgetary entry only) if the adjustment has an upward 

budgetary impact on prior year undelivered orders when the bill is more than the 

original undelivered order, and the authority has expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

 Credit 211000 Accounts Payable

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise

 Credit 212000 Disbursements in Transit

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Credit 215500 Expenditure Transfers Payable

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 218000 Loan Guarantee Liability

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 222000 Unfunded Leave

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 231000 Liability for Advances and Prepayments

 Credit 232000 Other Deferred Revenue

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 199 March 2018

 Credit 252000 Principal Payable to the Federal Financing Bank

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 254000 Participation Certificates

 Credit 259000 Other Debt

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 294000 Capital Lease Liability

 Credit 296000 Accounts Payable From Canceled Appropriations

 Credit 297000 Liability for Capital Transfers

 Credit 298000 Custodial Liability

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 200 March 2018

D400 - D499 Adjustments/Writeoffs/Reclassification - Writeoffs

D402 To record an allowance for a reduction in exchange revenue due to noncredit losses such as returns, 

allowances, and price redeterminations from non-Federal sources when realization is not probable 

(less likely than not).

Comment: For reduction in exchange revenue due to credit losses, see USSGL TC-D404. 

Reverse this transaction when collected.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources." For more information, see paragraph 41 of FASAB 

SFFAS No. 7.

Budgetary Entry

None

Proprietary Entry

Debit 510900 Contra Revenue for Goods Sold

Debit 520900 Contra Revenue for Services Provided

Debit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

Debit 565900 Contra Forfeiture Revenue - Forfeitures of Property

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

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

Assets Relief Program
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 201 March 2018

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

Comment: This transaction should be used when a realization of revenue is not probable due to 

credit losses, see paragraph 40, SFFAS 7. For losses other than credit losses, see TC 

D402.

Reference: USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost 

Accounting Concepts and Standards"

Budgetary Entry

None

Proprietary Entry

Debit 672000 Bad Debt Expense

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable

D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in a 

nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

Comment: This TC illustrates an estimated allowance for bad debts relating to accounts 

receivable from non-federal entities. Allowance for Bad Debts generally should not 

be recorded for intragovernmental accounts receivable.

Reference: SFFAS 7, Revenue and Other Financing Sources, paragraph 239, and USSGL 

Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and 

Clearing Accounts.

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 Credit 131900 Allowance for Loss on Accounts Receivable

D406 To record the writeoff of penalties and fines receivable.

Budgetary Entry

None

Proprietary Entry

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 202 March 2018

D407 To record the writeoff of administrative fees receivable.

Budgetary Entry

None

Proprietary Entry

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

D408 To record the writeoff of accounts receivable.

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

 Credit 131000 Accounts Receivable

D410 To record the writeoff of taxes receivable.

Reference: USSGL implementation guidance; Miscellaneous Receipts

Budgetary Entry

None

Proprietary Entry

Debit 132900 Allowance for Loss on Taxes Receivable

 Credit 132500 Taxes Receivable

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

Budgetary Entry

None

Proprietary Entry

Debit 135900 Allowance for Loss on Loans Receivable

 Credit 135000 Loans Receivable

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

Budgetary Entry

None

Proprietary Entry

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 138000 Loans Receivable - Troubled Assets Relief Program
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 203 March 2018

D414 To record the writeoff of loans receivable and interest receivable for credit reform loans made after 

fiscal 1991.

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

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

Budgetary Entry

None

Proprietary Entry

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

Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

D416 To record the writeoff of interest receivable.

Budgetary Entry

None

Proprietary Entry

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 204 March 2018

D418 To record the writeoff of assets other than investments.

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 189000 Other General Property, Plant, and Equipment
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 205 March 2018

D420 To record the accrued estimated uncollectible exchange revenue due to credit losses with related 

costs incurred and collected for others in a General Fund receipt account.

Comment: Reverse USSGL TC-C405 to adjust USSGL account 298500, "Liability for Nonentity Assets Not Reported on the Statement of Custodial Activity." This activity 

will not be reported on the Statement of Custodial Activity or the custodial footnote.

Reference: FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources and 

Concepts for Reconciling Budgetary and Financial Accounting," Paragraph No. 40.

Budgetary Entry

None

Proprietary Entry

Debit 672000 Bad Debt Expense

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

D422 To record the reduction of custodial liability by the amount of estimated uncollectible exchange 

revenue with virtually no costs collected for others in a General Fund receipt account.

Comment: This activity is reported on the Statement of Custodial Activity or on the custodial 

footnotes.

Reference: For more information on exchange revenue with virtually no costs, see paragraphs 

45, 140, and 146, SFFAS No. 7.

Budgetary Entry

None

Proprietary Entry

Debit 298000 Custodial Liability

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 206 March 2018

D424 To record in a General Fund receipt account, the accrued estimated uncollectible nonexchange 

revenue and exchange revenue with virtually no cost reported on the Statement of Custodial 

Activity or on the custodial footnote.

Comment: Also post USSGL TC-D422. See USSGL TC-D420 for other than revenue reported 

on the Statement of Custodial Activity or on the custodial footnote.

Reference: For more information on exchange revenue with virtually no cost, see paragraphs 

45, 140, and 146 and for more information on uncollectible nonexchange revenue, 

see paragraph 56 of FASAB SFFAS No. 7, "Accounting for Revenue and Other 

Financing Sources and Concepts for Reconciling Budgetary and Financial 

Accounting."

Budgetary Entry

None

Proprietary Entry

Debit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

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

Assets Relief Program
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 207 March 2018

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

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

None

Proprietary Entry

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 155100 Foreclosed Property

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 155900 Foreclosed Property - Allowance

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

D428 To record an adjustment for actual loss of inventory.

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

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

Budgetary Entry

None

Proprietary Entry

Debit 154900 Forfeited Property - Allowance

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

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

Comment: For the actual loss on commodities from sales, see USSGL TC C642.

Budgetary Entry

None

Proprietary Entry

Debit 156900 Commodities - Allowance

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 208 March 2018

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

zero.

Reference: USSGL implementation guidance; Environmental Cleanup Cost Case Study

Budgetary Entry

None

Proprietary Entry

Debit 299500 Estimated Cleanup Cost Liability

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

D436 To record a refund of offsetting collections, other than advances, that were collected in a prioryear.

Comment: See USSGL TC-A712 for refunds of advances. See USSGL TC-D438 for refunds of 

trust or special fund receipts.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 510900 Contra Revenue for Goods Sold

Debit 520900 Contra Revenue for Services Provided

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 590900 Contra Revenue for Other Revenue

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 209 March 2018

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

Comment: See USSGL TC-A712 for refunds of advances. See USSGL TC-D436 for refunds of 

offsetting collections, other than advances.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 101000 Fund Balance With Treasury

D500 - D799 Adjustments/Writeoffs/Reclassification - Reclassification/Revaluation

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

Comment: Reverse when funds are returned to fund balance with Treasury. See Treasury 

Financial Manual Part 4--Chapter 3000 Third-Party Draft Procedures for Imprest 

Fund Disbursing Activities

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 470000 Commitments - Programs Subject to Apportionment

Proprietary Entry

Debit 112000 Imprest Funds

Debit 112500 U.S. Debit Card Funds

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 210 March 2018

D503 To record valuation increase in Government Sponsored Enterprise Preferred and/or Common Stock 

and/or Beneficial Interest Trust at the end of year.

Comment: Also Post USSGL TC-C147. Reverse transaction for decreases

Budgetary Entry

None

Proprietary Entry

Debit 165100 Market Adjustment - Senior Preferred Stock in Federal Government

Sponsored Enterprise

Debit 165300 Market Adjustment - Common Stock Warrants in Federal Government 

Sponsored Enterprise

 Credit 592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation 

Fund Symbol (TAFS) at the beginning of the next fiscal year.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 112000 Imprest Funds

D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts 

and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 Credit 101000 Fund Balance With Treasury

 Credit 113500 Funds Held Outside of Treasury - Non-Budgetary

 Credit 119000 Other Cash

 Credit 153200 Seized Cash Deposited

D507 To record the classification of amounts from clearing accounts to the appropriate Treasury 

Appropriation Fund Symbol (TAFS).

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 241000 Liability for Clearing Accounts

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 211 March 2018

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

payable.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

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

Budgetary Entry

None

Proprietary Entry

Debit 171200 Improvements to Land

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 610000 Operating Expenses/Program Costs

 Credit 172000 Construction-in-Progress

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

Budgetary Entry

None

Proprietary Entry

Debit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

D514 To record the reclassification of expenses to asset accounts.

Comment: Due to the reconciliation of interagency expenses and revenues, agencies must first 

record all direct costs to the USSGL account 600000, "Expenses" series and then 

offset those amounts using the USSGL account 661000 when the costs are 

capitalized to the appropriate asset account. Also post USSGL TC G120, G122, or 

G124 if using this entry to post to a finished asset account.

Budgetary Entry

None

Proprietary Entry

Debit 151600 Operating Materials and Supplies in Development

Debit 152600 Inventory - Work-in-Process

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

 Credit 660000 Applied Overhead

 Credit 661000 Cost Capitalization Offset
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 212 March 2018

D516 To record the raw materials used to produce goods.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

 Credit 152500 Inventory - Raw Materials

D518 To record the revaluation of foreclosed property.

Reference: USSGL implementation guidance; Guide to Basic Accounting and Reporting for 

Foreclosed Property in Federal Credit Reform Programs (Appendix 1)

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 155900 Foreclosed Property - Allowance

D520 To record completed inventory items.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152700 Inventory - Finished Goods

 Credit 152600 Inventory - Work-in-Process

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

sale.

Comment: Reverse entry when assets become saleable.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152200 Inventory Held in Reserve for Future Sale

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 213 March 2018

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 729000 Other Losses

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D524 To record damaged inventory items that need repair.

Comment: Reverse this entry when repairs are completed.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

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

Comment: Also post USSGL TC-D530.

Budgetary Entry

None

Proprietary Entry

Debit 151400 Operating Materials and Supplies Held for Repair

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D528 To record the revaluation of a turned-in broken part from operating materials and supplies held for 

repair based on estimated repair costs.

Comment: Reverse this entry when the repaired broken part is returned to stock as a serviceable 

item. See USSGL TC-D318.

Reference: USSGL implementation guidance; Operating Materials and Supplies

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151900 Operating Materials and Supplies - Allowance
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 214 March 2018

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

Comment: Use the original value of the part when it was turned in for repair (before the 

revaluation of the part based on the estimated repair cost). See USSGL TCs-D526 

and D528.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

 Credit 151400 Operating Materials and Supplies Held for Repair

D532 To record prior-period adjustments for transitions to the allowance method for estimated repair 

costs not previously recorded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 152900 Inventory - Allowance

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

Comment: Inventory held for repair is valued the same as a serviceable item less estimated 

repair costs.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

Debit 610000 Operating Expenses/Program Costs

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

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

previously recorded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 152300 Inventory Held for Repair
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 215 March 2018

D538 To record issuance of a new motor vehicle to the customer. The cost of goods sold represents the 

cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the previously unrealized 

holding gains/losses.

Comment: This entry is a part of how the Department of Defense accounts for its repairable 

items involving trade-ins.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

Debit 650000 Cost of Goods Sold

 Credit 152700 Inventory - Finished Goods

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

method.

Comment: Reverse this transaction if there is a loss upon revaluation using the latest acquisition 

method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152100 Inventory Purchased for Resale

Debit 152700 Inventory - Finished Goods

 Credit 152900 Inventory - Allowance

D542 To record the classification of operating materials and supplies held for use that were damaged and 

cannot be consumed in operations. This entry also applies to excess or obsolete operating materials 

and supplies when the net realizable value is less than the book value.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 729000 Other Losses

 Credit 151100 Operating Materials and Supplies Held for Use
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 216 March 2018

D544 To record the reclassification of operating materials and supplies that meet management's criteria 

for future use.

Comment: Reverse this entry when ready to use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151100 Operating Materials and Supplies Held for Use

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

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

D548 To record an unexpected permanent decline in the value of stockpile materials. This entry also 

applies to record stockpile material at net realizable value due to damage.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 217 March 2018

D550 To record a permanent decline in value of stockpile materials that is unusual, infrequent, and 

material in dollar amount.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 730000 Extraordinary Items

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

D552 To reclassify stockpile materials authorized to be sold.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 157200 Stockpile Materials Held for Sale

 Credit 157100 Stockpile Materials Held in Reserve

D554 To record the forfeiture of a seized monetary instrument.

Comment: See USSGL TC-D555 for the disposal of seized monetary instruments.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

D555 To record a removal of a seized monetary instrument.

Comment: See USSGL TC-D554 to record the forfeiture of seized monetary instruments.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 153100 Seized Monetary Instruments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 218 March 2018

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 154100 Forfeited Property Held for Sale

D558 To record forfeited personal property placed into official use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154200 Forfeited Property Held for Donation or Use

Debit 232000 Other Deferred Revenue

 Credit 154100 Forfeited Property Held for Sale

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

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

depreciated.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 175000 Equipment

 Credit 154200 Forfeited Property Held for Donation or Use

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154200 Forfeited Property Held for Donation or Use

Debit 232000 Other Deferred Revenue

 Credit 154100 Forfeited Property Held for Sale

 Credit 299000 Other Liabilities Without Related Budgetary Obligations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 219 March 2018

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 156900 Commodities - Allowance

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

Comment: Reverse this entry for immaterial inventory that has been found.

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152100 Inventory Purchased for Resale

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

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152100 Inventory Purchased for Resale

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

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 152100 Inventory Purchased for Resale

 Credit 719000 Other Gains
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 220 March 2018

D570 To record a gain on change in long-term assumptions related to federal pensions, Other Retirement 

Benefits or Other Post Employment Benefits, including veteran's compensation.

Reference: Gains and Losses on Pensions, Other Retirement Benefits or Other Post 

Employment Benefits Assumption Changes Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 269000 Other Actuarial Liabilities

 Credit 717100 Gains on Changes in Long-Term Assumptions - From Experience

 Credit 727100 Gains on Changes in Long-Term Assumptions

D571 To record a loss on change in long-term assumptions related to federal pensions, Other Retirement 

Benefits or Other Post Employment Benefits, including veteran's compensation.

Reference: Gains and Losses on Pensions, Other Retirement Benefits or Other Post 

Employment Benefits Assumption Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 717200 Losses on Changes in Long-Term Assumptions - From Experience

Debit 727200 Losses on Changes in Long-Term Assumptions

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 269000 Other Actuarial Liabilities

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

Comment: Agencies that have foreign currency account symbols in the X7000 series refer to 

USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance; Accounting for Purchased Foreign Currency

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 120000 Foreign Currency
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 221 March 2018

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 429500 Adjustments to the Exchange Stabilization Fund

Proprietary Entry

Debit 729000 Other Losses

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

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

Comment: Agencies that have foreign currency account symbols in the X7000 series refer to 

USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance; Accounting for Purchased Foreign Currency

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 719000 Other Gains

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

assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 719000 Other Gains

D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

Comment: Agencies that have Foreign Currency Account Symbol (X7000 series) will make 

this entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 222 March 2018

D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

Comment: Agencies that have Foreign Currency Account Symbol (X7000 series) will make 

this entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

 Credit 719000 Other Gains

D579 To record the accumulated unrealized gain or loss on financial stability and foreign currency 

investments on a monthly basis.

Comment: This account captures Exchange Stabilization Fund valuation activity. Reverse this 

transaction for a loss.

Reference: SFFAS 7, "Accounting for Revenue and Other Financing Sources" Paragraph 238

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

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

Securities

 Credit 592100 Valuation Change in Investments - Exchange Stabilization Fund

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

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D581 To reclassify a contingent receivable related to a capital transfer receivable in a Treasury general 

fund receipt account.

Reference: USSGL implementation guidance; Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 192500 Capital Transfers Receivable

 Credit 192300 Contingent Receivable for Capital Transfers
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 223 March 2018

D582 To record the reclassification of a reduction of an expense from unfunded to funded due to 

collection of a refund receivable.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 610000 Operating Expenses/Program Costs

D584 To reclassify the offset from the revenue accrued to the revenue collected for others that is reported 

on the Statement of Custodial Activity or on the custodial footnote.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity

D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or other 

financing sources collected for others that is not reported on the Statement of Custodial Activity or 

on the custodial footnote.

Comment: To reclassify revenue offset reported on the Statement of Custodial Activity or on 

the custodial footnote from accrued to collected, see USSGL TC-D584. See USSGL 

TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 224 March 2018

D586 To reclassify tax revenue from accrued to collected.

Budgetary Entry

None

Proprietary Entry

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt 

account upon forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 Credit 153200 Seized Cash Deposited

D589 To record the market value adjustment between the amortized cost and the current market value of 

investments. In accordance with Federal accounting Standards Advisory Board (FASAB) SFFAS 

No. 5, "Accounting for Liabilities of the Federal Government," paragraph 50, do not use this 

transaction for market adjustments for fixed value securities.

Comment: For an unrealized gain, USSGL 1618 would be a debit.

Reference: USSGL implementation guidance; Investments Not Held to Maturity

Budgetary Entry

None

Proprietary Entry

Debit 728000 Unrealized Losses

 Credit 161800 Market Adjustment - Investments

 Credit 718000 Unrealized Gains
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 225 March 2018

D591 To record the monetization of SDR certificates.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

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

Fiscal Service

 Credit 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund.

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 718100 Unrealized Gain - Exchange Stabilization Fund

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 429500 Adjustments to the Exchange Stabilization Fund

Proprietary Entry

Debit 728100 Unrealized Losses - Exchange Stabilization Fund

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

D595 To record allocations on Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

 Credit 219300 Allocation of Special Drawing Rights (SDRs)
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 226 March 2018

D600 To record the reclassification of Exchange Stabilization Fund investment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

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

Securities

Debit 167000 Foreign Investments

Debit 167200 Premium on Foreign Investments

 Credit 120000 Foreign Currency

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

Service Securities

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

Securities

 Credit 167100 Discount on Foreign Investments

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

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 167000 Foreign Investments

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

 Credit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 227 March 2018

D603 To record the reclassification of rate adjustment for Fixed rate investment with the Bank of 

International Settlement.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

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

Holdings.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

 Credit 719000 Other Gains

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 429500 Adjustments to the Exchange Stabilization Fund

Proprietary Entry

Debit 729000 Other Losses

 Credit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

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

allocations.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 729000 Other Losses

 Credit 219300 Allocation of Special Drawing Rights (SDRs)
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 228 March 2018

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

allocations.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 219300 Allocation of Special Drawing Rights (SDRs)

 Credit 719000 Other Gains

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights

Debit 633000 Other Interest Expenses

Debit 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

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

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights

Debit 633000 Other Interest Expenses

Debit 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 229 March 2018

D616 To record the tru up of Special Drawing right interest accrual and charges for the Quarter.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 134400 Interest Receivable on Special Drawing Rights

E100 - E399 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Accrual, Depreciation, Amortization, and Depletion

E102 To record the accrued payroll at the end of the accounting period for unpaid estimated costs 

incurred. This includes funded expenses such as payroll and grantee expenses.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period. See USSGL TC-E104 for benefit 

expenses. Due to the reconciliation of interagency expenses and revenues, agencies 

must first record all direct costs to a USSGL account 600000 expense series account 

and then offset those amounts using the USSGL account 661000 when the costs are 

capitalized to the appropriate "in-process type" account.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 650000 Cost of Goods Sold

Debit 690000 Nonproduction Costs

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 230 March 2018

E104 To record the accrued benefit at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the employer agency.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

 Credit 221300 Employer Contributions and Payroll Taxes Payable

E106 To record the accrued benefits at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the benefit administering agency.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 261000 Actuarial Pension Liability

Debit 640000 Benefit Expense

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

E108 To record the accrued liabilities other than payroll and benefits at the end of the accounting period 

for unpaid estimated costs incurred.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 231 March 2018

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

previously estimated.

Comment: In addition to this transaction, reverse USSGL TC-E410 when the actual costs are 

lower or greater than the estimate. If funded by a direct appropriation, also post 

USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152900 Inventory - Allowance

 Credit 211000 Accounts Payable

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

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 4 and 7, "Managerial Cost 

Accounting Concepts and Standards" and "Accounting for Revenue and Other 

Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 671000 Depreciation, Amortization, and Depletion

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

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for 

Inventory and Related Property" and "Managerial Cost Accounting Concepts and 

Standards"

Budgetary Entry

None

Proprietary Entry

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 232 March 2018

E113 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-E119 

for amortization of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the 

Fiscal Service in a nonfiduciary deposit fund.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts

Debit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

 Credit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

Proprietary Entry

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

Issued by the Bureau of the Fiscal Service

 Credit 531100 Interest Revenue - Investments

E114 To record adjustments for under-applied overhead and to prorate the difference between the actual 

and applied, if the amount is material.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for 

Inventory and Related Property" and "Managerial Cost Accounting Concepts and 

Standards"

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 650000 Cost of Goods Sold

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 671000 Depreciation, Amortization, and Depletion

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

Comment: Reverse this entry for amortization of a premium. For amortization of the discount 

on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to 

a nonfiduciary deposit fund see USSGL TC-E119. A nonfiduciary deposit fund 

should not have net position. Also record TC-E205 so that there will not be an 

impact on net position.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 233 March 2018

E116 To record adjustments for over-applied overhead and to prorate the difference between the actual 

and applied, if the amount is material.

Reference: USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost 

Accounting Concepts and Standards"

Budgetary Entry

None

Proprietary Entry

Debit 660000 Applied Overhead

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

E117 To record the amortization of the discount on Federal securities that does not affect budgetary 

resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities 

held by nonfiduciary deposit funds

Comment: Reverse this entry for amortization of a premium. For amortization of the discount 

on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service,

see USSGL TC-E113. See USSGL TC-E115 for amortization of the discount on 

non-federal securities in a nonfiduciary deposit fund. If federal securities held by 

nonfiduciary deposit funds also record TC-E205.

Budgetary Entry

None

Proprietary Entry

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

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 531100 Interest Revenue - Investments

E118 To record amortization of subsidy for loans.

Reference: USSGL implementation guidance; Credit Reform Direct Loan Case Study

Budgetary Entry

None

Proprietary Entry

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

 Credit 531300 Interest Revenue - Subsidy Amortization
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 234 March 2018

E119 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the 

Bureau of the Fiscal Service in nonfiduciary deposit fund. Also record TC-E205 so that there will 

not be an impact on net position.

Budgetary Entry

None

Proprietary Entry

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

Issued by the Bureau of the Fiscal Service

 Credit 531100 Interest Revenue - Investments

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

Budgetary Entry

None

Proprietary Entry

Debit 671000 Depreciation, Amortization, and Depletion

 Credit 171900 Accumulated Depreciation on Improvements to Land

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

E121 To record the amortization of the discount on securities, accounted for under the Credit Reform 

Act, that does not affect budgetary resources.

Comment: Reverse this entry for amortization of a premium.

Budgetary Entry

None

Proprietary Entry

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 531000 Interest Revenue - Other

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

Reference: USSGL implementation guidance; Credit Reform Guarantee Loan Case Study

Budgetary Entry

None

Proprietary Entry

Debit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 235 March 2018

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

deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 632000 Interest Expenses on Securities

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

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

deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 632000 Interest Expenses on Securities

E204 To record the reduction of partially canceled authority for the amount of an outstanding payable for 

a valid bill related to a canceled appropriation.

Comment: Also post USSGL TC-B134 to record the appropriation used to pay the outstanding 

payable and TC-B412 to record an obligation and accounts payable for a valid bill 

related to the canceled appropriation.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

None

Memorandum Entry

Debit 809100 Partial or Early Cancellation of Authority

 Credit 809200 Offset for Partial or Early Cancellation of Authority
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 236 March 2018

E205 To record the amortization of the discount on Federal securities or interest receivable in a 

nonfiduciary deposit fund.

Comment: Reverse this entry for amortization of a premium. For amortization of a discount on 

U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to a 

nonfiduciary deposit fund, see TC-E119. A nonfiduciary deposit fund should not 

have net position. Also record TC-C418 or TC-E117 so that there will not be an 

impact on net position.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

E400 - E499 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Accumulated and Allocated Costs Not in Categories Above

E402 To record the imputed costs and related imputed financing sources.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 673000 Imputed Costs

 Credit 578000 Imputed Financing Sources

E404 To record the application of overhead expenses to work-in-process.

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

 Credit 660000 Applied Overhead

 Credit 671000 Depreciation, Amortization, and Depletion

E406 To record inventory used for operations.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 237 March 2018

E408 To record cost of goods sold.

Comment: To record sales proceeds, see USSGL TCs-A714 and C186.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

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

Comment: See USSGL TC-D534 for direct method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property", paragraph 32

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 152900 Inventory - Allowance

E412 To record actual repair costs using the direct method.

Comment: See USSGL TC-E414 to capitalize repairs up to the serviceable value of the item. If 

funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152300 Inventory Held for Repair

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

E414 To capitalize previously expensed repair costs up to the serviceable value of the inventory item 

using the direct method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

 Credit 610000 Operating Expenses/Program Costs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 238 March 2018

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 157100 Stockpile Materials Held in Reserve

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

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 154900 Forfeited Property - Allowance

E500 - E799 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Transfers Without Budgetary Impact

E502 To record the loss on disposition of assets resulting from the transfer of ownership of general 

property, plant, and equipment (land, buildings, equipment, and other) to non-Federal entities.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 6 and 8, "Accounting for 

Property, Plant, and Equipment (PP&E)" and "Supplementary Stewardship 

Reporting"

Budgetary Entry

None

Proprietary Entry

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 189000 Other General Property, Plant, and Equipment
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 239 March 2018

E504 To record distributed personal property.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 154200 Forfeited Property Held for Donation or Use

E506 To record a commodity transferred to another Federal agency.

Comment: Upon transfer of the commodity, the carrying amount of the commodity held for 

other purposes shall be removed from the commodity's asset account and reported as 

an expense.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 240 March 2018

E508 To record the transfer-out of nonbudgetary or non-Federal accounts receivable to other Federal 

entities without reimbursement.

Comment: Refer to USSGL TCs-E510, E512, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

Debit 132900 Allowance for Loss on Taxes Receivable

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

Debit 135900 Allowance for Loss on Loans Receivable

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

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

Relief Program

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

Debit 577600 Nonbudgetary Financing Sources Transferred Out

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 132500 Taxes Receivable

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 133500 Expenditure Transfers Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 241 March 2018

E509 To record the transfer-out of nonbudgetary fund balances to other Federal entities without 

reimbursements.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 577600 Nonbudgetary Financing Sources Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 242 March 2018

E510 To record the transfer-out of inventory items and general property, plant, and equipment to other 

Federal entities without reimbursement.

Comment: Refer to USSGL TCs-E508, E512, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 155900 Foreclosed Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 151400 Operating Materials and Supplies Held for Repair

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 153100 Seized Monetary Instruments

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

 Credit 155100 Foreclosed Property

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 243 March 2018

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

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

Comment: Refer to USSGL TCs-E508, E510, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

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

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

of the Fiscal Service

Debit 573000 Financing Sources Transferred Out Without Reimbursement

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

Fiscal Service

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

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

Service Securities

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

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 244 March 2018

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

Comment: Refer to USSGL TCs-E508, E510, and E512.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 215500 Expenditure Transfers Payable

Debit 217000 Subsidy Payable to the Financing Account

Debit 218000 Loan Guarantee Liability

Debit 222000 Unfunded Leave

Debit 222500 Unfunded FECA Liability

Debit 229000 Other Unfunded Employment Related Liability

Debit 231000 Liability for Advances and Prepayments

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 265000 Actuarial FECA Liability

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit 269000 Other Actuarial Liabilities

Debit 291000 Prior Liens Outstanding on Acquired Collateral

Debit 292000 Contingent Liabilities

Debit 292300 Contingent Liability for Capital Transfers

Debit 294000 Capital Lease Liability

Debit 296000 Accounts Payable From Canceled Appropriations

Debit 297000 Liability for Capital Transfers

Debit 299000 Other Liabilities Without Related Budgetary Obligations

Debit 299500 Estimated Cleanup Cost Liability

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

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

Reference: USSGL implementation guidance; Capital Transfers.

Budgetary Entry

None

Proprietary Entry

Debit 192300 Contingent Receivable for Capital Transfers

 Credit 575600 Nonexpenditure Financing Sources - Transfers-In - Capital 

Transfers
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 245 March 2018

E602 To record inventory or operating materials and supplies acquired through exchange of 

nonmonetary assets.

Comment: An entity receiving assets of greater value than those exchanged recognizes a gain 

and an entity receiving assets of lesser value recognizes a loss.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 246 March 2018

E604 To record the transfer-in of nonbudgetary or non-Federal accounts receivable from others without 

reimbursement.

Comment: Refer to USSGL TCs-E606, E608, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 133000 Receivable for Transfers of Currently Invested Balances

Debit 133500 Expenditure Transfers Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138000 Loans Receivable - Troubled Assets Relief Program

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

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

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

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

Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 577500 Nonbudgetary Financing Sources Transferred In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 247 March 2018

E606 To record the transfer-in of inventory items and general property, plant, and equipment from others 

without reimbursement.

Comment: Refer to USSGL TCs-E604, E608, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151400 Operating Materials and Supplies Held for Repair

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 153100 Seized Monetary Instruments

Debit 154100 Forfeited Property Held for Sale

Debit 154200 Forfeited Property Held for Donation or Use

Debit 155100 Foreclosed Property

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

 Credit 151900 Operating Materials and Supplies - Allowance

 Credit 152900 Inventory - Allowance

 Credit 154900 Forfeited Property - Allowance

 Credit 155900 Foreclosed Property - Allowance

 Credit 156900 Commodities - Allowance

 Credit 159900 Other Related Property - Allowance

 Credit 171900 Accumulated Depreciation on Improvements to Land
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 248 March 2018

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

 Credit 572000 Financing Sources Transferred In Without Reimbursement

E608 To record the transfer-in of investments from others without reimbursement.

Comment: Refer to USSGL TCs-E604, E606, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

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

Securities

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

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

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

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service

 Credit 572000 Financing Sources Transferred In Without Reimbursement
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 249 March 2018

E610 To record the transfer-in of accounts payable from others without reimbursement.

Comment: Refer to USSGL TCs-E604, E606, and E608.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 572000 Financing Sources Transferred In Without Reimbursement

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Credit 215500 Expenditure Transfers Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 218000 Loan Guarantee Liability

 Credit 222000 Unfunded Leave

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 231000 Liability for Advances and Prepayments

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 252000 Principal Payable to the Federal Financing Bank

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 292000 Contingent Liabilities

 Credit 292300 Contingent Liability for Capital Transfers

 Credit 294000 Capital Lease Liability

 Credit 296000 Accounts Payable From Canceled Appropriations

 Credit 297000 Liability for Capital Transfers

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability

F100 - F299 Yearend - Preclosing Entries

F104 To record adjustments for anticipated nonexpenditure transfers not realized.

Comment: Balances in anticipated accounts must be zero at yearend.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 250 March 2018

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

Comment: To record as an adjusting entry before preparing the preclosing trial balance. Do not 

process this transaction with USSGL TC-F108 unless indefinite authority needs 

further adjusting.

Reference: USSGL implementation guidance

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439100 Adjustments to Indefinite Appropriations

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

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

Comment: To record as an adjusting entry before preparing the preclosing trial balance.

Budgetary Entry

Debit 439100 Adjustments to Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

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

Comment: Do not process this transaction unless indefinite authority needs further adjusting. 

Reverse entry for an increase.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411100 Debt Liquidation Appropriations

 Credit 411800 Reestimated Loan Subsidy Appropriation

 Credit 411900 Other Appropriations Realized

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 251 March 2018

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

Comment: For expiring accounts only. To record as an adjusting entry before preparing the 

preclosing trial balance.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None

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

obligations.

Comment: For expiring accounts only. To record as an adjusting entry before preparing the 

preclosing trial balance.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 101000 Fund Balance With Treasury

F111 To record in the ordering fund the reduction to undelivered orders so that the balance equals 

obligations in the performing fund for the related unfilled customer orders.

Comment: Process when both Treasury Appropriation Fund Symbols are expiring. This 

transaction complies with the Economy Act and Office of Management and Budget 

Circular No. A-11, Section 20 (2004).

Reference: USSGL implementation guidance; Economy Act Scenario (December 2004)

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 252 March 2018

F112 To record adjustments for anticipated resources not realized.

Comment: Balance in the anticipated accounts must be zero at yearend.

Budgetary Entry

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

Debit 413100 Current-Year Contract Authority Realized

Debit 414100 Current-Year Borrowing Authority Realized

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 403200 Estimated Indefinite Contract Authority

 Credit 404200 Estimated Indefinite Borrowing Authority

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 421000 Anticipated Reimbursements and Other Income

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F113 To record the reduction of unobligated balances for indefinite contract or indefinite borrowing 

authority at yearend.

Comment: Unobligated balances for indefinite contract or borrowing authority must be zero at 

yearend.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

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

Prior-Year Balances

 Credit 413300 Decreases to Indefinite Contract Authority

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 253 March 2018

F114 To record adjustments for anticipated reductions not realized.

Comment: Balances are reduced to zero.

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

Debit 404400 Anticipated Reductions to Borrowing Authority

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

Current-Year Authority

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

Prior-Year Balances

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

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

Comment: Adjust abnormal balances to zero. May impact other budgetary status accounts.

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 421000 Anticipated Reimbursements and Other Income

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

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

Comment: Adjust abnormal balances to zero.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 403400 Anticipated Adjustments to Contract Authority

 Credit 404400 Anticipated Reductions to Borrowing Authority

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

Current-Year Authority

Proprietary Entry

None

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

Comment: Use only at the end of the 5th year after the authority expires.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 435000 Canceled Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 254 March 2018

F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure 

account that is canceled and returned to the originating invested trust of special fund from which 

the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure 

Transfer Authorization.

Comment: Use USSGL account 465000 if the authority is expired.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435600 Cancellation of Appropriation From Invested Balances

Proprietary Entry

Debit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

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

Comment: Authority canceled early by administrative action.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 435100 Partial or Early Cancellation of Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 255 March 2018

F123 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure 

account represented as a receivable from or payable in an invested trust of special fund that is 

canceled. There is no movement of fund balance.

Comment: Use USSGL account 465000 if the authority is expired. Also post USSGL TC-A519 

if receivable account USSGL 412600 needs to be adjusted, or post USSGL TCD141 if a payable needs to be adjusted.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Proprietary Entry

None

F124 To record the closing of General Fund receipt accounts associated with fund balance at yearend.

Comment: See USSGL TC-C142 and TC-C147 for the original transaction.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 298000 Custodial Liability

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

Custodial Activity

 Credit 101000 Fund Balance With Treasury

F125 To record the closing of General Fund receipt accounts associated with USSGL account 750000 at 

yearend.

Comment: See USSGL TC-C437 for the original transaction.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

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

Custodial Activity

 Credit 750000 Distribution of Income - Dividend
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 256 March 2018

F126 To record an adjustment to authority temporarily unavailable for Treasury Appropriation Fund 

Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the President's 

Budget and do not report authority precluded from obligation on the Program and Financing 

Schedule P.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

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

appropriation."

Comment: Reverse USSGL TC-B134. Also post USSGL TC-F120 or TC-F122 to cancel the 

expired authority and withdraw fund balance. See USSGL TC-F130 to reestablish a 

canceled accounts payable in the canceled appropriation. Credit USSGL account 

445000 only for partial cancellations. See Office of Management and Budget 

Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 610000 Operating Expenses/Program Costs

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

presentation.

Comment: Post this transaction concurrently with USSGL TC-F128. Office of Management 

and Budget (OMB) Circular No. A-11 requires agencies to maintain proper general 

ledger control for obligations to prevent both overpayment and over-obligation 

related to canceled appropriations, and that anti-deficiency provisions continue to 

apply to canceled appropriations. See OMB Circular No. A-11 for additional 

guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 296000 Accounts Payable From Canceled Appropriations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 257 March 2018

F132 To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current year to cover obligations. Record this entry as 

preclosing when the total amount of current-year receipts is greater than the amount needed to 

cover current-year obligations.

Comment: Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough 

to cover current- year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

 Credit 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

Proprietary Entry

None

F134 To record the reduction of offsetting collections balances previously precluded from obligation by 

the amount that was needed in the current year to cover obligations. Record this entry as preclosing 

when the total amount of current-year collections is greater than the amount needed to cover 

current-year obligations.

Comment: Refer to USSGL TC-F356 if the total amount of current-year receipts is not enough 

to cover current- year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None

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

Comment: Also post USSGL TC-C420 in a General Fund receipt account. To record as an 

adjusting entry before preparing the preclosing trial balance, post this transaction 

prior to posting USSGL TC-F120, which cancels expired authority.

Reference: USSGL implementation guidance; Expired and Canceled Authority; General Fund 

Receipt Account Guide

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

Debit 520000 Revenue From Services Provided

Debit 590000 Other Revenue

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 258 March 2018

F146 To record the cancellation of expired balances in the expenditure account and return amounts to the 

associated unavailable receipt account. A Treasury warrant is required.

Comment: Record as an adjusting entry before preparing the preclosing trial balance.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 435500 Cancellation of Appropriation From Unavailable Receipts

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

F147 To reclassify the portion of unobligated available balances to unobligated unavailable in a no-year 

Treasury account where the amount is no longer available for obligation since the purposes for 

which the appropriation was enacted has been carried out.

Comment: This USSGL account remains open at year end. See Office of Management and 

Budget Circular No. A-11 for additional guidance.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 436000 Appropriation Purpose Fulfilled - Balance Not Available

Proprietary Entry

None

F148 To record the reduction of an appropriation with offsetting collections. This transaction is 

accomplished with a negative appropriation warrant request submitted to Treasury.

Comment: This TC must occur before year end. Also reverse TC-B134 for the direct 

appropriations used.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

 Credit 411900 Other Appropriations Realized

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 259 March 2018

F300 - F499 Yearend - Closing Entries

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

Comment: Also post USSGL TC-F390 to record the closing of canceled authority for partial 

cancellations.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

None

Memorandum Entry

Debit 809200 Offset for Partial or Early Cancellation of Authority

 Credit 809100 Partial or Early Cancellation of Authority
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 260 March 2018

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

Budgetary Entry

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Debit 413000 Appropriation To Liquidate Contract Authority Withdrawn

Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash

Debit 414600 Actual Repayments of Debt, Current-Year Authority

Debit 414700 Actual Repayments of Debt, Prior-Year Balances

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

Current-Year Authority

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

Prior-Year Balances

Debit 415900 Repayment of Repayable Advances - Current-Year Authority

Debit 415901 Repayment of Repayable Advances - Prior-Year Balances

Debit 419700 Balance Transfers-Out - Expired to Expired

Debit 420100 Total Actual Resources - Collected

Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables

Debit 435500 Cancellation of Appropriation From Unavailable Receipts

Debit 435600 Cancellation of Appropriation From Invested Balances

Debit 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts,

New Budget Authority

Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Debit 439000 Reappropriations - Transfers-Out

Debit 439100 Adjustments to Indefinite Appropriations

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 411100 Debt Liquidation Appropriations

 Credit 411200 Liquidation of Deficiency - Appropriations

 Credit 411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts

 Credit 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

 Credit 411500 Loan Subsidy Appropriation

 Credit 411600 Debt Forgiveness Appropriation

 Credit 411700 Loan Administrative Expense Appropriation

 Credit 411800 Reestimated Loan Subsidy Appropriation

 Credit 411900 Other Appropriations Realized

 Credit 412500 Loan Modification Adjustment Transfer Appropriation

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 413800 Appropriation To Liquidate Contract Authority

 Credit 414800 Resources Realized From Borrowing Authority

 Credit 415000 Reappropriations - Transfers-In

 Credit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

 Credit 417000 Transfers - Current-Year Authority

 Credit 417300 Nonallocation Transfers of Invested Balances - Transferred

 Credit 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 261 March 2018

 Credit 419200 Balance Transfers - Unexpired to Expired

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 419500 Transfer of Obligated Balances

 Credit 419600 Balance Transfers-In - Expired to Expired

 Credit 420100 Total Actual Resources - Collected

 Credit 421200 Liquidation of Deficiency - Offsetting Collections

 Credit 425200 Reimbursements and Other Income Earned - Collected

 Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 Credit 425500 Expenditure Transfers from Trust Funds - Collected

 Credit 426000 Actual Collections of "governmental-type" Fees

 Credit 426100 Actual Collections of Business-Type Fees

 Credit 426200 Actual Collections of Loan Principal

 Credit 426300 Actual Collections of Loan Interest

 Credit 426400 Actual Collections of Rent

 Credit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

 Credit 427100 Actual Program Fund Subsidy Collected

 Credit 427300 Interest Collected From Treasury

 Credit 427500 Actual Collections From Liquidating Fund

 Credit 427600 Actual Collections From Financing Fund

 Credit 427700 Other Actual Collections - Federal

 Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Proprietary Entry

None

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

Budgetary Entry

Debit 413200 Substitution of Contract Authority

Debit 413300 Decreases to Indefinite Contract Authority

Debit 413400 Contract Authority Withdrawn

Debit 413500 Contract Authority Liquidated

Debit 413900 Contract Authority Carried Forward

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 413100 Current-Year Contract Authority Realized

 Credit 413900 Contract Authority Carried Forward

Proprietary Entry

None

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

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Nonallocation

 Credit 415400 Appropriation To Liquidate Contract Authority - Nonallocation -

Transferred

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 262 March 2018

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

Budgetary Entry

Debit 414000 Substitution of Borrowing Authority

Debit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Debit 414400 Borrowing Authority Withdrawn

Debit 414500 Borrowing Authority Converted to Cash

Debit 414900 Borrowing Authority Carried Forward

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 414100 Current-Year Borrowing Authority Realized

 Credit 414900 Borrowing Authority Carried Forward

Proprietary Entry

None

F308 To record the closing of unobligated balances in programs subject to apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 443000 Unapportioned Authority - OMB Deferral

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 463000 Funds Not Available for Commitment/Obligation

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F310 To record the closing of unobligated balances in programs exempt from apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

Budgetary Entry

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

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

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 443000 Unapportioned Authority - OMB Deferral

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 463000 Funds Not Available for Commitment/Obligation

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 263 March 2018

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

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 420100 Total Actual Resources - Collected

Proprietary Entry

None

F316 To record the closing of authority other than offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F318 for authority from offsetting collections.

Budgetary Entry

Debit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

 Credit 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

Proprietary Entry

None

F317 To record closing of unobligated balances of appropriations derived from special or trust fund 

receipts as temporarily precluded from obligation.

Comment: For this situation, the appropriation was available for obligation in the previous 

fiscal year but is not part of an obligation limitation in the subsequent fiscal year.

Budgetary Entry

Debit 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year

 Credit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Proprietary Entry

None

F318 To record the closing of authority from offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F316 for authority other than offsetting collections.

Budgetary Entry

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 264 March 2018

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

Comment: See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments 

are used only in year 2 and later.

Budgetary Entry

Debit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

None

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

Comment: See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments 

are used only in year 2 and later.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Proprietary Entry

None

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

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 493100 Delivered Orders - Obligations Transferred, Unpaid

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

None

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

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 493100 Delivered Orders - Obligations Transferred, Unpaid

 Credit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 265 March 2018

F326 To record the closing of upward adjustments and transfers to undelivered orders - obligations 

prepaid and advanced.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

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

Prepaid/Advanced

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

None

F328 To record the closing of downward adjustments and transfers to undelivered orders - obligations 

prepaid and advanced.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Proprietary Entry

None

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

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

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

Unpaid

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

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

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 266 March 2018

F334 To record the closing of adjustments for changes in prior-year allocations of budgetary resources to 

the appropriate status account.

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Debit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Debit 445000 Unapportioned Authority

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

 Credit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

 Credit 445000 Unapportioned Authority

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 267 March 2018

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

results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 331000 Cumulative Results of Operations

Debit 510000 Revenue From Goods Sold

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 531300 Interest Revenue - Subsidy Amortization

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

Debit 540500 Unfunded FECA Benefit Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Nonfinancial Resources

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents

Debit 565000 Forfeiture Revenue - Forfeitures of Property

Debit 570000 Expended Appropriations

Debit 570500 Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes 

in Accounting Principles

Debit 572000 Financing Sources Transferred In Without Reimbursement

Debit 574000 Appropriated Dedicated Collections Transferred In

Debit 575000 Expenditure Financing Sources - Transfers-In

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

Debit 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers

Debit 577500 Nonbudgetary Financing Sources Transferred In

Debit 578000 Imputed Financing Sources

Debit 579000 Other Financing Sources

Debit 579100 Adjustment to Financing Sources - Credit Reform

Debit 579500 Seigniorage

Debit 580000 Tax Revenue Collected - Not Otherwise Classified

Debit 580100 Tax Revenue Collected - Individual

Debit 580200 Tax Revenue Collected - Corporate

Debit 580300 Tax Revenue Collected - Unemployment

Debit 580400 Tax Revenue Collected - Excise

Debit 580500 Tax Revenue Collected - Estate and Gift

Debit 580600 Tax Revenue Collected - Customs

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 268 March 2018

Debit 582600 Tax Revenue Accrual Adjustment - Customs

Debit 590000 Other Revenue

Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund

Debit 592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust

Debit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

Debit 619000 Contra Bad Debt Expense - Incurred for Others

Debit 619900 Adjustment to Subsidy Expense

Debit 660000 Applied Overhead

Debit 661000 Cost Capitalization Offset

Debit 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees

 Credit 331000 Cumulative Results of Operations

 Credit 510900 Contra Revenue for Goods Sold

 Credit 520900 Contra Revenue for Services Provided

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 577600 Nonbudgetary Financing Sources Transferred Out

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified

 Credit 583100 Contra Revenue for Taxes - Individual

 Credit 583200 Contra Revenue for Taxes - Corporate

 Credit 583300 Contra Revenue for Taxes - Unemployment

 Credit 583400 Contra Revenue for Taxes - Excise

 Credit 583500 Contra Revenue for Taxes - Estate and Gift

 Credit 583600 Contra Revenue for Taxes - Customs

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified

 Credit 589100 Tax Revenue Refunds - Individual

 Credit 589200 Tax Revenue Refunds - Corporate

 Credit 589300 Tax Revenue Refunds - Unemployment

 Credit 589400 Tax Revenue Refunds - Excise

 Credit 589500 Tax Revenue Refunds - Estate and Gift

 Credit 589600 Tax Revenue Refunds - Customs

 Credit 590900 Contra Revenue for Other Revenue

 Credit 591900 Revenue and Other Financing Sources - Cancellations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 269 March 2018

 Credit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity

 Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

 Credit 610000 Operating Expenses/Program Costs

 Credit 615000 Expensed Asset

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

 Credit 672000 Bad Debt Expense

 Credit 673000 Imputed Costs

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

 Credit 690000 Nonproduction Costs

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

Budgetary Entry

None

Proprietary Entry

Debit 711000 Gains on Disposition of Assets - Other

Debit 711100 Gains on Disposition of Investments

Debit 711200 Gains on Disposition of Borrowings

Debit 717100 Gains on Changes in Long-Term Assumptions - From Experience

Debit 718000 Unrealized Gains

Debit 719000 Other Gains

Debit 727100 Gains on Changes in Long-Term Assumptions

Debit 730000 Extraordinary Items

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

Debit 760000 Changes in Actuarial Liability

 Credit 331000 Cumulative Results of Operations
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 270 March 2018

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

Budgetary Entry

None

Proprietary Entry

Debit 331000 Cumulative Results of Operations

 Credit 717200 Losses on Changes in Long-Term Assumptions - From Experience

 Credit 721000 Losses on Disposition of Assets - Other

 Credit 721100 Losses on Disposition of Investments

 Credit 721200 Losses on Disposition of Borrowings

 Credit 727200 Losses on Changes in Long-Term Assumptions

 Credit 728000 Unrealized Losses

 Credit 729000 Other Losses

 Credit 729200 Other Losses from Impairment of Assets

 Credit 730000 Extraordinary Items

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

 Credit 750000 Distribution of Income - Dividend

 Credit 760000 Changes in Actuarial Liability

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

Budgetary Entry

None

Proprietary Entry

Debit 310000 Unexpended Appropriations - Cumulative

Debit 310100 Unexpended Appropriations - Appropriations Received

Debit 310200 Unexpended Appropriations - Transfers-In

 Credit 310000 Unexpended Appropriations - Cumulative

 Credit 310300 Unexpended Appropriations - Transfers-Out

 Credit 310500 Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

 Credit 310600 Unexpended Appropriations - Adjustments

 Credit 310700 Unexpended Appropriations - Used

 Credit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

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

loan programs.

Comment: Used to track guaranteed loan level.

Budgetary Entry

None

Memorandum Entry

Debit 804000 Guaranteed Loan Level - Used Authority

 Credit 801000 Guaranteed Loan Level
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 271 March 2018

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

Comment: Prior-year balance of unused authority.

Budgetary Entry

None

Memorandum Entry

Debit 802000 Guaranteed Loan Level - Apportioned

 Credit 804500 Guaranteed Loan Level - Unused Authority

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

disbursements.

Comment: Tracks outstanding principal of third-party lenders reported in the footnotes of the 

Office of Management and Budget Form and Content financial statements.

Budgetary Entry

None

Memorandum Entry

Debit 805300 Guaranteed Loan New Disbursements by Lender

 Credit 807000 Guaranteed Loan Cumulative Disbursements by Lenders

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

disbursements.

Comment: Tracks outstanding principal of third-party lenders reported in the footnotes of the 

Office of Management and Budget Form and Content financial statements.

Budgetary Entry

None

Memorandum Entry

Debit 807000 Guaranteed Loan Cumulative Disbursements by Lenders

 Credit 806500 Guaranteed Loan Collections, Defaults, and Adjustments

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

Budgetary Entry

None

Memorandum Entry

Debit 804500 Guaranteed Loan Level - Unused Authority

 Credit 801000 Guaranteed Loan Level
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 272 March 2018

F354 To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year receipts is not enough to cover current-year 

obligations.

Comment: Refer to USSGL TC-F132 if the total amount of current-year collections is greater 

than the amount needed to cover current-year obligations.

Budgetary Entry

Debit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

 Credit 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

Proprietary Entry

None

F356 To record the reduction of offsetting collections balances previously precluded from obligation by 

the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year collections is not enough to cover current-year 

obligations.

Comment: Refer to USSGL TC-F134 if the total amount of current-year collections is greater 

than the amount needed to cover current-year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide; Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None

F358 To record the closing of special and trust fund refunds and recoveries temporarily unavailable into 

receipts and appropriations temporarily precluded from obligation.

Comment: See USSGL TC-F359 for the closing of special and trust fund refunds and 

recoveries that are to be reclassified as "Receipts Unavailable for Obligation Upon 

Collection."

Reference: USSGL implementation guidance; Trust or special fund guidance on refunds and 

recoveries of prior-year obligations.

Budgetary Entry

Debit 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

 Credit 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 273 March 2018

F359 To record the closing of special and trust fund refunds and recoveries temporarily unavailable into 

receipts unavailable for obligation upon collection.

Comment: See USSGL TC-F358 for the closing of special and trust fund refunds and 

recoveries that are to be reclassified as "Receipts and Appropriations Temporarily 

Precluded From Obligation."

Reference: USSGL implementation guidance; Trust or special fund guidance on refunds and 

recoveries of prior-year obligations.

Budgetary Entry

Debit 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

Proprietary Entry

None

F360 To reclassify a temporary reduction/cancellation at yearend.

Comment: Use the appropriate Authority Type Code attribute (e.g., P, S, B, C, D) and 

Reduction Type Code Attribute (e.g., ATB, SEQ, OTR) when recording temporary 

reductions. Record a debit to USSGL 412400 to reclassify a reduction/cancellation 

in an invested Treasury Appropriation Fund Symbol (TAFS). If the reduction is 

classified as a sequester amount, record USSGL TC A108 only if the Office of 

Management and Budget has determined that the amount becomes available for 

obligation in the subsequent fiscal year.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F362 To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund Symbol 

(TAFS), designated by Treasury as available for investment where the parent is invested.

Comment: Only use this transaction with invested special and trust TAFS designated by 

Treasury as available for investment where there is a parent and allocation 

relationship. The parent TAFS simultaneously posts USSGL TC-F364.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 274 March 2018

F364 To reclassify a reduction recorded in an invested parent special or trust Treasury Appropriation 

Fund Symbol (TAFS), designated by Treasury as available for investment.

Comment: Only use this transaction with invested special and trust TAFS designated by 

Treasury as available for investment where there is a parent and allocation 

relationship. The allocation TAFS simultaneously posts USSGL TC-F362.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F366 To reclassify a reduction recorded in an agency special or trust expenditure Treasury Appropriation 

Fund Symbol (TAFS), where the corresponding TAFS is invested.

Comment: Use this transaction only with specific invested TAFS. For Treasury-Managed Trust 

Funds, the Bureau of the Fiscal Service, simultaneously posts USSGL TC-F368.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Proprietary Entry

None

F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund Symbol 

(TAFS).

Comment: Only use this transaction with specific invested special and trust TAFS. The agency 

TAFS simultaneously posts USSGL TC-F366.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 275 March 2018

F369 To reclassify cancellations of appropriated amounts receivable from invested trust or special funds 

into the appropriate USSGL account.

Comment: Record USSGL account 412100 if previously recorded as a debit in conjunction 

with USSGL TC-A519. Record USSGL account 438400 if the Treasury 

Appropriation Fund Symbol (TAFS) received a cancellation of amounts payable 

from invested trust or special fund balances.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

 Credit 412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F370 To record the closing of memorandum accounts for purchases.

Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset 

Activity - Purchases

Budgetary Entry

None

Memorandum Entry

Debit 880100 Offset for Purchases of Assets

 Credit 880200 Purchases of Property, Plant, and Equipment

 Credit 880300 Purchases of Inventory and Related Property

 Credit 880400 Purchases of Assets - Other

F372 To record the closing of transferred expired authority to appropriation trust fund expenditure 

transfers-receivable.

Comment: Reverse this transaction for the receiving entity.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 419900 Transfer of Expired Expenditure Transfers - Receivable

 Credit 422500 Expenditure Transfers from Trust Funds - Receivable

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 276 March 2018

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

None

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

None

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408300 Transfers - Current-Year Authority - Receivable - Transferred

 Credit 417100 Nonallocation Transfers of Invested Balances - Receivable

Proprietary Entry

None

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423000 Unfilled Customer Orders Without Advance - Transferred

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 277 March 2018

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

None

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

 Credit 422500 Expenditure Transfers from Trust Funds - Receivable

Proprietary Entry

None

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423300 Reimbursements and Other Income Earned - Receivable - Transferred

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

None

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

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423400 Other Federal Receivables - Transferred

 Credit 428700 Other Federal Receivables

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 278 March 2018

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

Comment: Also post USSGL TC-F301 to reclassify the balance of partially canceled authority 

to memorandum accounts.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

Debit 435100 Partial or Early Cancellation of Authority

 Credit 420100 Total Actual Resources - Collected

Proprietary Entry

None

F392 To record the closing of appropriations to liquidate contract authority - allocation account in the 

allocation Treasury Appropriation Fund Symbol.

Budgetary Entry

Debit 415500 Appropriation To Liquidate Contract Authority - Allocation -

Transferred

 Credit 413700 Transfers of Contract Authority - Allocation

Proprietary Entry

None

F393 To record the closing of appropriations to liquidate contract authority - allocation account in the 

parent Treasury Appropriation Fund Symbol.

Budgetary Entry

Debit 413700 Transfers of Contract Authority - Allocation

 Credit 415500 Appropriation To Liquidate Contract Authority - Allocation -

Transferred

Proprietary Entry

None

F394 To record closing of unavailable obligations of appropriations derived from special or trust fund 

receipts as temporarily precluded from obligation.

Budgetary Entry

Debit 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

 Credit 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

Proprietary Entry

None

F395 To record closing of offsetting collections of appropriations derived from spending authority as 

temporarily precluded from obligation.

Budgetary Entry

Debit 439801 Offsetting Collections Temporarily Precluded From Obligation - PriorYear Balances

 Credit 439800 Offsetting Collections Temporarily Precluded From Obligation -

Current Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 279 March 2018

G100 - G299 Memorandum Entries - All Memorandum Entries (Excluding Closing Memorandum 

Entries)

G102 To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment 

Schedule, for the Office of Management and Budget approval.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 801000 Guaranteed Loan Level

 Credit 801500 Guaranteed Loan Level - Unapportioned

G104 To record initial receipt of the guaranteed loan level as shown on an approved apportionment 

schedule, SF 132: Apportionment and Reapportionment Schedule.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 801500 Guaranteed Loan Level - Unapportioned

 Credit 802000 Guaranteed Loan Level - Apportioned

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

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 802000 Guaranteed Loan Level - Apportioned

 Credit 804000 Guaranteed Loan Level - Used Authority

G108 To record the disbursement of a loan.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 805000 Guaranteed Loan Principal Outstanding

 Credit 805300 Guaranteed Loan New Disbursements by Lender

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

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 806500 Guaranteed Loan Collections, Defaults, and Adjustments

 Credit 805000 Guaranteed Loan Principal Outstanding
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 280 March 2018

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

Comment: USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, 

B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514 and G124.

Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset 

Activity - Purchases

Budgetary Entry

None

Memorandum Entry

Debit 880200 Purchases of Property, Plant, and Equipment

 Credit 880100 Offset for Purchases of Assets

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

Comment: USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, 

B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514 and G124.

Budgetary Entry

None

Memorandum Entry

Debit 880300 Purchases of Inventory and Related Property

 Credit 880100 Offset for Purchases of Assets

G124 To record activity for current-year purchases of other assets not recorded as Property, Plant and 

Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TC-G122).

Comment: USSGL transactions that reference this transaction: USSGL TCs-B152, B402, B404, 

B406, B438, B604, C132, C134, C136, C138, C414, D132, D134, and D514.

Budgetary Entry

None

Memorandum Entry

Debit 880400 Purchases of Assets - Other

 Credit 880100 Offset for Purchases of Assets
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 281 March 2018

H100 - H799 Other Specialized Transaction Entries - Other

H100 To record equity contributions to increase fiduciary net assets.

Comment: Equity contributions directly increase beneficiaries' equity. This transaction is 

similar to the private sector's contributed capital.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Debit 119500 Other Monetary Assets

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 141000 Advances and Prepayments

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

Fiscal Service

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

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

Securities

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

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service

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

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 282 March 2018

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

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

Fiscal Service

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

Securities

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

Bureau of the Fiscal Service

 Credit 341000 Contributions to Fiduciary Net Assets
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 283 March 2018

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

Comment: Withdrawals and disbursements are equity distributions to or on behalf of 

beneficiaries. This transaction is similar to the private sector's capital distributions.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

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

Fiscal Service

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

Securities

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

of the Fiscal Service

Debit 342000 Withdrawals or Distributions of Fiduciary Net Assets

 Credit 101000 Fund Balance With Treasury

 Credit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 113500 Funds Held Outside of Treasury - Non-Budgetary

 Credit 119000 Other Cash

 Credit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

 Credit 119500 Other Monetary Assets

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 141000 Advances and Prepayments

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

Fiscal Service

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

Fiscal Service

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

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

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

Service Securities

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

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

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

Bureau of the Fiscal Service
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 284 March 2018

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

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

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

Comment: Agencies should record revenues, expenses, gains, and losses related to fiduciary 

activities using USSGL Section III, transaction codes A through F, before the flow 

accounts are closed into fiduciary net assets.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 340000 Fiduciary Net Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

 Credit 690000 Nonproduction Costs

 Credit 721000 Losses on Disposition of Assets - Other

 Credit 721100 Losses on Disposition of Investments

 Credit 721200 Losses on Disposition of Borrowings

 Credit 728000 Unrealized Losses

 Credit 729000 Other Losses

 Credit 729200 Other Losses from Impairment of Assets

 Credit 730000 Extraordinary Items

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 285 March 2018

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

Comment: Agencies should record revenues, expenses, gains, and losses related to fiduciary 

activities using USSGL Section III, transaction codes A through F, before the flow 

accounts are closed into fiduciary net assets.

Reference: FASAB SFFAS No.31

Budgetary Entry

None

Proprietary Entry

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Nonfinancial Resources

Debit 590000 Other Revenue

Debit 711000 Gains on Disposition of Assets - Other

Debit 711100 Gains on Disposition of Investments

Debit 711200 Gains on Disposition of Borrowings

Debit 718000 Unrealized Gains

Debit 719000 Other Gains

Debit 730000 Extraordinary Items

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

 Credit 340000 Fiduciary Net Assets

 Credit 520900 Contra Revenue for Services Provided

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 590900 Contra Revenue for Other Revenue
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 286 March 2018

H310 To close equity contributions to fiduciary net assets.

Comment: Equity contributions must be closed to fiduciary net assets. Fiduciary inflows or 

outflows, recorded in agency systems as fiduciary, are closed using H300 or H301.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 341000 Contributions to Fiduciary Net Assets

 Credit 340000 Fiduciary Net Assets

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

Comment: Equity withdrawals or distributions must be closed to fiduciary net assets. Fiduciary 

inflows or outflows, recorded in agency systems as fiduciary, are closed using H300 

or H301.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 340000 Fiduciary Net Assets

 Credit 342000 Withdrawals or Distributions of Fiduciary Net Assets

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

Budgetary Entry

Debit 411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit 411992 Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

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

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 287 March 2018

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

Budgetary Entry

Debit 411990 Other Appropriations Realized - International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

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

Budgetary Entry

None

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 119305 International Monetary Fund - Letter of Credit

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

Budgetary Entry

None

Proprietary Entry

Debit 119305 International Monetary Fund - Letter of Credit

Debit 119333 International Monetary Fund - Reserve Position

 Credit 101000 Fund Balance With Treasury

 Credit 119309 International Monetary Fund - Currency Holdings

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

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 417590 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts - International Monetary Fund

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

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

Budgetary Entry

Debit 417590 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts - International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 288 March 2018

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

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Debit 462091 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

 Credit 417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

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

Budgetary Entry

Debit 417690 Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

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

partial cancellation.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 435190 Partial Cancellation of Authority - International Monetary Fund

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

H430 To record payment vouchers.

Comment: Reverse this TC for amendments.

Budgetary Entry

None

Proprietary Entry

Debit 119305 International Monetary Fund - Letter of Credit

 Credit 101000 Fund Balance With Treasury

H432 To record a decrease to the Reserve Position.

Comment: Reverse this TC for an increase.

Budgetary Entry

None

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 119333 International Monetary Fund - Reserve Position
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 289 March 2018

H434 To record a decrease in Currency.

Comment: Reverse this TC for an increase.

Budgetary Entry

None

Proprietary Entry

Debit 119307 International Monetary Fund - Dollar Deposits with the IMF

 Credit 119090 Other Cash - International Monetary Fund

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

Budgetary Entry

None

Proprietary Entry

Debit 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

 Credit 119309 International Monetary Fund - Currency Holdings

H438 To record a gain in the Quota.

Budgetary Entry

Debit 429590 Adjustments to the International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 719090 Gains on International Monetary Fund Assets

H440 To record a loss in the Quota.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 429590 Adjustments to the International Monetary Fund

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 119309 International Monetary Fund - Currency Holdings

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

Budgetary Entry

None

Proprietary Entry

Debit 135090 Loans Receivable - International Monetary Fund

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 290 March 2018

H444 To record the repayment on the loan.

Comment: Debit USSGL account 135990 if the exchange rate is different from when the loan 

was issued as the amount of cash received was lower than when the loan was issued. 

Credit USSGL account 135990 if the exchange rate is different from when the loan 

was issues as the amount of cash received was higher than when the loan was issued.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

 Credit 135090 Loans Receivable - International Monetary Fund

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

Budgetary Entry

Debit 429590 Adjustments to the International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

 Credit 719090 Gains on International Monetary Fund Assets

H448 To record warrant for FX rate change.

Budgetary Entry

Debit 411994 Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

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

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 429590 Adjustments to the International Monetary Fund

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2018-04 III AT - 291 March 2018

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

Budgetary Entry

None

Proprietary Entry

Debit 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

 Credit 119305 International Monetary Fund - Letter of Credit

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

Budgetary Entry

Debit 417590 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts - International Monetary Fund

Debit 420190 Total Actual Resources - Collected - International Monetary Fund

 Credit 411990 Other Appropriations Realized - International Monetary Fund

 Credit 411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

 Credit 411992 Other Appropriations Realized - International Monetary Fund -

Letter of Credit
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 1 March 2018

Account Number and Title: 101000 Fund Balance With Treasury

Debit Credit

A104 A467 C108 C155 C619 A112 A466 B109 B137AP D126

A110 A472 C109 C156 C621 A132 A469 B110 B138 D149AP

A133AP A474 C111 C158 C622 A133 A476 B112 B139 D306

A155 A480 C112 C172 C624 A134 A478 B113 B143 D436

A156 A482 C114 C176 C626 A135AP A484 B114 B150 D438

A157 A492R C116 C182 C628 A136 A486 B116 B160 D502

A170 A502 C117 C185 C630 A141 A488 B118 B160AP D506

A171 A506 C120 C186 C632 A145 A490 B119 B162 D507

A175 A508 C121 C188 C634 A146 A492 B120 B162AP E509

A181 A510 C122 C190 C636 A160 A504 B121 B163 F106

A184 A511 C123 C196 C638 A169 A512 B121AP B163AP F108

A185 A522 C124 C200 C640 A180 A513 B122 B165 F110

A186 A524 C125 C202 C646 A183 A514 B124 B166 F120

A188 A528 C128 C204 C647 A185AP A518 B124AP B202 F121

A189AP A530R C130 C452 C702 A189 A526 B126 B308 F122

A195 A531 C132 C453 C704 A210 A530 B126AP C149AP F124

A198 A536 C134 C454 C706 A404 A538 B128 C151AP F128AP

A199AP A540 C136 C602 C708 A406 A542 B128AP C153AP F146

A202 A544 C137 C603 D108 A412 A546 B129 C163 F148

A212 A704 C138 C604 D308AP A414 A712 B130 C406 H200

A408 A708 C139 C605 D310 A430 B102 B131 C408 H412

A410 B121AP C140 C606 D504 A432 B103 B132 C432 H420

A420 B123 C141 C607 F107 A434 B104 B132AP C456 H424

A436 B125 C141AP C608 F108R A440 B105 B133 C457 H428

A438 B127 C143 C610 H100 A442 B106 B135AP C458 H430

A444 B135 C145 C611 H400 A452 B107 B136 C780 H442

A446 B150R C146 C612 H406 A464 B108 B137 D122

A448 B602 C149 C614 H422

A450 C103 C151 C615 H426

A460 C106 C153 C616 H444

A462 C107 C154 C618 H448

Account Number and Title: 109000 Fund Balance With Treasury While Awaiting a Warrant

Debit Credit

A196AP A197 A198 A199AP
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 2 March 2018

Account Number and Title: 111000 Undeposited Collections

Debit Credit

C144 C174 D310 D556 C144R C176 D306

Account Number and Title: 112000 Imprest Funds

Debit Credit

D310 D502 D306 D504

Account Number and Title: 112500 U.S. Debit Card Funds

Debit Credit

D502 B309 B606

Account Number and Title: 113000 Funds Held Outside of Treasury - Budgetary

Debit Credit

A250 C750 C753 D310 B150R B152 B154 D306 H200

A251 C751 C754 H100

B150 C752 C755

Account Number and Title: 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit Credit

C108 C150 H100 D506 H200

Account Number and Title: 119000 Other Cash

Debit Credit

C108 C150 D310 H100 B140 D306 D506 H200

Account Number and Title: 119090 Other Cash - International Monetary Fund

Debit Credit

H434

Account Number and Title: 119305 International Monetary Fund - Letter of Credit

Debit Credit

H412 H430 H410 H450
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 3 March 2018

Account Number and Title: 119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Debit Credit

H436 H450 H402

Account Number and Title: 119307 International Monetary Fund - Dollar Deposits with the IMF

Debit Credit

H434

Account Number and Title: 119309 International Monetary Fund - Currency Holdings

Debit Credit

H410 H432 H438 H412 H436 H440

Account Number and Title: 119333 International Monetary Fund - Reserve Position

Debit Credit

H412 H432

Account Number and Title: 119400 Exchange Stabilization Fund Assets - Holdings of Special 

Drawing Rights

Debit Credit

B141 C150 D595 D616 B446 D306 D602 D606 H200

C119 D310 D604 H100

Account Number and Title: 119500 Other Monetary Assets

Debit Credit

C150 D310 H100 D306 H200

Account Number and Title: 120000 Foreign Currency

Debit Credit

B140 C194 D574 D579 H100 B142 D306 D576 D600

C192 D310 D578 D603 C440 D572 D579R H200

Account Number and Title: 120500 Foreign Currency Denominated Equivalent Assets

Debit Credit

B144 C115 C157 D575 D600 B146 C126 D573
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 4 March 2018

Account Number and Title: 120900 Uninvested Foreign Currency

Debit Credit

C113 C126 C127 C600 C601 B144 B153

Account Number and Title: 131000 Accounts Receivable

Debit Credit

A498 C406 C422 C644 D578 A195 C130 C140 C186 D576

A714 C412 C425 C648 E604 A499 C136 C141AP C194 E508

B108AP C414 C430 C650 F144AP A502 C137 C143 C647 F144

C402 C415 C438 D128 H100 C106 C138 C146 D306 H200

C403 C416 C440 D130 C109 C139 C178 D408

C404AP C420 C610 D310

Account Number and Title: 131900 Allowance for Loss on Accounts Receivable

Debit Credit

D306 D402R D408 E508 D310 D404 D420 E604

D402 D405 D424

Account Number and Title: 132000 Funded Employment Benefit Contributions Receivable

Debit Credit

A715 C420 D310 F144AP A195 C185 E508

C416 C422 E604 H100 C109 D306 H200

Account Number and Title: 132100 Unfunded FECA Benefit Contributions Receivable

Debit Credit

C421

Account Number and Title: 132500 Taxes Receivable

Debit Credit

C402 C404AP C422 D310 E604 C141AP C143 D306 D410 E508

Account Number and Title: 132900 Allowance for Loss on Taxes Receivable

Debit Credit

D306 D402R D410 E508 D310 D402 D404 D424 E604
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 5 March 2018

Account Number and Title: 133000 Receivable for Transfers of Currently Invested Balances

Debit Credit

A161 A177 A516 D310 A135AP A181 A442 A524 F123AP

A173 A416 A532 E604 A157 A420 A452 A536

A165 A422 A518 D306

A175 A440 A519 E508

Account Number and Title: 133500 Expenditure Transfers Receivable

Debit Credit

A458 A498 D144 D310 E604 A456 A502 D306

A499 D144R E508

Account Number and Title: 134000 Interest Receivable - Not Otherwise Classified

Debit Credit

C402 C420 C437AP F144AP A195 C109 C143 C162 D416

C404AP C422 D310 H100 A250 C140 C146 C163 E508

C416 C435 E604 A251 C141AP C161 D306 H200

Account Number and Title: 134100 Interest Receivable - Loans

Debit Credit

B104AP C416 C428 D310 H100 A195 C140 C161 C444 D416

C402 C420 C435 E604 A250 C141AP C162 C614 D426

C404AP C422 C437AP F144AP A251 C143 C163 D306 E508

C109 C146 C409 D414 H200

Account Number and Title: 134200 Interest Receivable - Investments

Debit Credit

B124AP B153 C416 C423 E604 A195 C126 C146 C454 D416

B126AP B160AP C417 C450 F144AP A250 C127 C156 C455 E508

B128AP B162AP C418 C456 H100 A251 C140 C417R C600 H200

B129 B163AP C419 C457 C109 C141AP C452 C601

B132AP C402 C420 C458 C113 C143 C453 D306

B133 C404AP C422 D310
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 6 March 2018

Account Number and Title: 134300 Interest Receivable - Taxes

Debit Credit

C402 C416 C422 E604 H100 A195 C109 C143 D416

C404AP C420 D310 F144AP A250 C140 C146 E508

A251 C141AP D306 H200

Account Number and Title: 134400 Interest Receivable on Special Drawing Rights

Debit Credit

D612 D614 C146 D616

Account Number and Title: 134500 Allowance for Loss on Interest Receivable - Loans

Debit Credit

D306 D416 D426 E508 D310 D404 D420 D424 E604

Account Number and Title: 134600 Allowance for Loss on Interest Receivable - Investments

Debit Credit

D306 D416 E508 D310 D404 D420 D424 E604

Account Number and Title: 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Debit Credit

D306 D416 E508 D310 D404 D420 D424 E604

Account Number and Title: 134800 Allowance for Loss on Interest Receivable - Taxes

Debit Credit

D306 D416 E508 D310 D404 D420 D424 E604

Account Number and Title: 135000 Loans Receivable

Debit Credit

B104AP C409 C432 E604 C109 C161 C180 D412 E508

C152 C428 C616 H100 C148 C162 C614 D414 H200

C408 C431 D310 C149 C163 D306 D426
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 7 March 2018

Account Number and Title: 135090 Loans Receivable - International Monetary Fund

Debit Credit

H442 H444

Account Number and Title: 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

Debit Credit

C444 H100 C151 H200

Account Number and Title: 135900 Allowance for Loss on Loans Receivable

Debit Credit

C180 D306 D412 E508 D310 D404 E604

Account Number and Title: 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

Debit Credit

H444 H446 H449

Account Number and Title: 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D406 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

Account Number and Title: 136100 Penalties and Fines Receivable - Loans

Debit Credit

C402 C416 C422 E604 H100 A195 C146 D406 H200

C404AP C420 D310 F144AP C109 D306 E508

Account Number and Title: 136300 Penalties and Fines Receivable - Taxes

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D406 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

Account Number and Title: 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit Credit

D306 D406 E508 D310 D420 D424 E604
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 8 March 2018

Account Number and Title: 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Debit Credit

D306 D406 E508 D310 D420 D424 E604

Account Number and Title: 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit Credit

D306 D406 E508 D310 D420 D424 E604

Account Number and Title: 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

Account Number and Title: 137100 Administrative Fees Receivable - Loans

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

Account Number and Title: 137300 Administrative Fees Receivable - Taxes

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

Account Number and Title: 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit Credit

D306 D407 E508 D310 D420 D424 E604

Account Number and Title: 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit Credit

D306 D407 E508 D310 D420 D424 E604
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 9 March 2018

Account Number and Title: 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

Debit Credit

D306 D407 E508 D310 D420 D424 E604

Account Number and Title: 138000 Loans Receivable - Troubled Assets Relief Program

Debit Credit

C408 C433 C446 D310 E604 C107 C153 D306 D413 E508

Account Number and Title: 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit Credit

C420 C436 E604 C107 C143 D306 E508

C434 D310 F144AP C141AP C446 D415

Account Number and Title: 138400 Interest Receivable - Foreign Currency Denominated Assets

Debit Credit

B144 C420 F144AP C115 C126 C157

Account Number and Title: 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

Debit Credit

D306 D402R D415 E508 C434 D310 D402 D424 E604

Account Number and Title: 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

Debit Credit

D306 D413 E118 E508 C103 C118 C438 E604

C107 C433 D310

Account Number and Title: 139900 Allowance for Subsidy

Debit Credit

C163 D147 D150AP D414 E118 A202AP C103 C163 C438

C612 D149 D306 D580 E508 A204 C109 C412 D310

B104AP C118 C428 E604
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 10 March 2018

Account Number and Title: 141000 Advances and Prepayments

Debit Credit

A496 B308 B410 D310 A494 B604 C130 D306

A550 B309 D122 H100 A548 C112 D130 H200

Account Number and Title: 151100 Operating Materials and Supplies Held for Use

Debit Credit

B402 D106 D310 D546 E606 B108AP C644 D108 D418 D568

B406 D107 D526AP D566R C132 C646 D110 D542 E406

B604 D126 D530 D569 C134 C648 D306 D544 E510

C164 D134 D545 E602 C414 D102 D308AP D566 E602

Account Number and Title: 151200 Operating Materials and Supplies Held in Reserve for Future 

Use

Debit Credit

B402 D106 D134 D545 B108AP C414 D110 D546

B406 D107 D310 E602 C132 D102 D306 E510

B604 D126 D544 E606 C134 D108 D308AP

Account Number and Title: 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit Credit

D310 D542 E602 E606 C626 D306 D546 E510

Account Number and Title: 151400 Operating Materials and Supplies Held for Repair

Debit Credit

D310 D526 E606 D306 D526AP D530 E510

Account Number and Title: 151600 Operating Materials and Supplies in Development

Debit Credit

B402 D106 D134 E602 B108AP C644 D108 D418

B406 D107 D310 E606 C132 C646 D110 D545

B604 D126 D514 C134 C648 D306 E510

C414 D102 D308AP E602
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 11 March 2018

Account Number and Title: 151900 Operating Materials and Supplies - Allowance

Debit Credit

C644 C648 D528R D310 D528 E606

C646 D306 E510

Account Number and Title: 152100 Inventory Purchased for Resale

Debit Credit

B402 D106 D310 D566R C132 D108 D428 D540R E602

B406 D107 D522R D569 C644 D110 D522 D566

B430 D126 D524R E602 C646 D306 D523 D568

B604 D134 D540 E606 C648 D308AP D524 E408

D102 D418 D534 E510

Account Number and Title: 152200 Inventory Held in Reserve for Future Sale

Debit Credit

B402 D106 D134 E602 B108AP C414 D110 D428

B406 D107 D310 E606 C132 D102 D306 D522R

B604 D126 D522 C134 D108 D308AP E510

Account Number and Title: 152300 Inventory Held for Repair

Debit Credit

C430 D524 E412 E602 D306 D428 D524R D536 E510

D310 D534 E414 E606

Account Number and Title: 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit Credit

D310 D523 E602 E606 C626 D306 D428 E510

Account Number and Title: 152500 Inventory - Raw Materials

Debit Credit

B402 C164 D126 E602 B108AP C644 D108 D418 E510

B406 D106 D134 E606 C132 C646 D110 D428

B604 D107 D310 C134 C648 D306 D516

C414 D102 D308AP E406
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 12 March 2018

Account Number and Title: 152600 Inventory - Work-in-Process

Debit Credit

D106 D134 D516 E602 B108AP C644 D108 D418 E406

D107 D310 E114 E606 C132 C646 D110 D428 E510

D126 D514 E404 C134 C648 D306 D520

C414 D102 D308AP E116

Account Number and Title: 152700 Inventory - Finished Goods

Debit Credit

B402 D106 D310 D540 B108AP C646 D306 D523 E116

B406 D107 D520 E114 C132 C648 D308AP D524 E406

B604 D126 D522R E602 C134 D102 D418 D534 E408

C164 D134 D524R E606 C414 D108 D428 D538 E510

C644 D110 D522 D540R

Account Number and Title: 152900 Inventory - Allowance

Debit Credit

C644 D306 D538 E109R C430 D532 E410

C646 D418 D540R E510 D310 D540 E606

C648 D428 E109

Account Number and Title: 153100 Seized Monetary Instruments

Debit Credit

C166 D310 E606 C170 C174R D306 D555 E510

Account Number and Title: 153200 Seized Cash Deposited

Debit Credit

C170 D310 D306 D506 D588

Account Number and Title: 154100 Forfeited Property Held for Sale

Debit Credit

B432 C178 D554 C636R C646 D418 D558

B434 D310 E606 C638 C648 D430 D562

C644 D306 D556 E510
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 13 March 2018

Account Number and Title: 154200 Forfeited Property Held for Donation or Use

Debit Credit

D310 D558 D562 E606 D306 D430 D560 E504 E510

Account Number and Title: 154900 Forfeited Property - Allowance

Debit Credit

B130 C646 D306 D430 D310 E418 E606

C644 C648 D418 E510

Account Number and Title: 155100 Foreclosed Property

Debit Credit

B116 C161 C163 D426 C109 C614 C628 E510

B428 C162 D310 E606 C612 C616 D306

Account Number and Title: 155900 Foreclosed Property - Allowance

Debit Credit

B114 D306 E510 D310 D426 D518 E606

Account Number and Title: 156100 Commodities Held Under Price Support and Stabilization 

Support Programs

Debit Credit

B402 B604 D106 D126 D310 B108AP C642 D102 D308AP E506

B406 C180 D107 D134 E606 C132 C644 D108 D418 E510

C134 C646 D110 D432

C414 C648 D306 E408

Account Number and Title: 156900 Commodities - Allowance

Debit Credit

C642 C646 D306 D432 D310 D564 E606

C644 C648 D418 E510

Account Number and Title: 157100 Stockpile Materials Held in Reserve

Debit Credit

B402 B604 D107 D134 E606 B108AP C414 D110 D548 E416

B406 D106 D126 D310 C132 D102 D306 D550 E510

C134 D108 D308AP D552
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 14 March 2018

Account Number and Title: 157200 Stockpile Materials Held for Sale

Debit Credit

B402 C164 D126 D552 B108AP C414 C634 D110 D548

B406 D106 D134 E606 C132 C630 D102 D306 D550

B604 D107 D310 C134 C632 D108 D308AP E510

Account Number and Title: 159100 Other Related Property

Debit Credit

B402 B604 D106 D126 D310 B108AP C414 C648 D110 D418

B406 C164 D107 D134 E606 C132 C644 D102 D306 E510

C134 C646 D108 D308AP

Account Number and Title: 159900 Other Related Property - Allowance

Debit Credit

C644 C648 D418 D310 E606

C646 D306 E510

Account Number and Title: 161000 Investments in U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit Credit

B124 B132 B165 C784 D602 B141 C123 C603 C608 E512

B126 B143 B166 D310 E608 B210 C124 C604 C611 H200

B128 B146 C148 D591 H100 C120 C125 C605 C619

C121 C431 C606 C621

C122 C602 C607 D306

Account Number and Title: 161100 Discount on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit Credit

C124 C606 C608 C621 E512 B128 B166 D310 E608 H100

C125 C607 C611 D306 H200

Account Number and Title: 161200 Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit Credit

B126 B165 D310 E608 H100 C122 C602 C604 C619 E512

C123 C603 C605 D306 H200
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 15 March 2018

Account Number and Title: 161300 Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service

Debit Credit

C122 C603 C619 E608 C124 C607 C621 E117R H200

C123 C604 E117 H100 C125 C608 D306 E512

C602 C605 E512 C606 C611 D310 E608

Account Number and Title: 161800 Market Adjustment - Investments

Debit Credit

D310 E512 E608 H100 D306 D589 E512 E608 H200

Account Number and Title: 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit Credit

B124 B132 B166 E608 C120 C602 C608 C750 D306

B126 B152 D310 H100 C121 C603 C611 C751 D579R

B128 B165 D579 C122 C604 C619 C752 D600

C123 C605 C621 C753 E512

C124 C606 C622 C754 H200

C125 C607 C624 C755

Account Number and Title: 162100 Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit Credit

C124 C607 C621 D600 B128 B166 D310 E608 H100

C125 C608 C622 E512

C606 C611 D306 H200

Account Number and Title: 162200 Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit Credit

B126 B165 D310 E608 H100 C122 C603 C619 D600

C123 C604 C624 E512

C602 C605 D306 H200
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 16 March 2018

Account Number and Title: 162300 Amortization of Discount and Premium on Securities Other 

Than the Bureau of the Fiscal Service Securities

Debit Credit

C122 C603 C624 E115 E608 C124 C607 C622 E117R

C123 C604 C702 E117 H100 C125 C608 C706 E512

C202 C605 C704 E121 C204 C611 C708 E608

C602 C619 D310 E512 C606 C621 D306 H200

Account Number and Title: 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit Credit

B128 B166 D310 E608 H100 C128 C618 D306 E512 H200

Account Number and Title: 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit Credit

C128 C618 D306 E512 H200 B128 B166 D310 E608 H100

Account Number and Title: 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit Credit

D310 E113 E119 E608 H100 C128 C618 D306 E512 H200

Account Number and Title: 164200 Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

B160 B162 B163 C200 C204 C704 C708

C202 C702 C706

Account Number and Title: 164400 Common Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

B160 B162 B163 C200 C204 C704 C708

C202 C702 C706
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 17 March 2018

Account Number and Title: 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

C204 C706 C708 B163

Account Number and Title: 164700 Premium on Securities Accounted for Under the Provisions of 

the Federal Credit Reform Act

Debit Credit

B162 C202 C702 C704

Account Number and Title: 165000 Preferred Stock in Federal Government Sponsored Enterprise

Debit Credit

B200 C609

Account Number and Title: 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

Debit Credit

D503 C609 D503R

Account Number and Title: 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

Debit Credit

B200 C609

Account Number and Title: 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Debit Credit

D503 C609 D503R

Account Number and Title: 167000 Foreign Investments

Debit Credit

B153 C113 D600 B146 C127 C601

C126 C600 D601
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 18 March 2018

Account Number and Title: 167100 Discount on Foreign Investments

Debit Credit

C423 C601 B153 D600

Account Number and Title: 167200 Premium on Foreign Investments

Debit Credit

B153 D600 C419 C600

Account Number and Title: 167900 Foreign Exchange Rate Revalue Adjustments - Investments

Debit Credit

D575 D592 D601 D573 D594 D603

Account Number and Title: 169000 Other Investments

Debit Credit

D310 E608 H100 C622 C624 D306 E512 H200

Account Number and Title: 171100 Land and Land Rights

Debit Credit

B402 C164 D126 E606 B108AP C644 D108 D418

B406 D106 D134 H100 C132 C646 D110 E502

B604 D107 D310 C134 C648 D306 E510

C414 D102 D308AP H200

Account Number and Title: 171200 Improvements to Land

Debit Credit

B402 D106 D134 E606 B108AP C644 D108 D418

B406 D107 D310 H100 C132 C646 D110 E502

B604 D126 D510 C134 C648 D306 E510

C414 D102 D308AP H200

Account Number and Title: 171900 Accumulated Depreciation on Improvements to Land

Debit Credit

C644 C648 D418 E510 D310 E120 E606

C646 D306 E502
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 19 March 2018

Account Number and Title: 172000 Construction-in-Progress

Debit Credit

B402 D106 D134 E606 B108AP C613 D102 D308AP H200

B406 D107 D310 H100 C132 C644 D108 D418

B604 D126 D514 C134 C646 D110 D510

C414 C648 D306 E510

Account Number and Title: 173000 Buildings, Improvements, and Renovations

Debit Credit

B402 C164 D126 D510 H100 B108AP C613 D102 D308AP H200

B406 D106 D134 D514 C132 C644 D108 D418

B604 D107 D310 E606 C134 C646 D110 E502

C414 C648 D306 E510

Account Number and Title: 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit Credit

C613 C646 D306 E502 D310 E120 E606

C644 C648 D418 E510

Account Number and Title: 174000 Other Structures and Facilities

Debit Credit

B402 C164 D126 D510 H100 B108AP C613 D102 D308AP H200

B406 D106 D134 D514 C132 C644 D108 D418

B604 D107 D310 E606 C134 C646 D110 E502

C414 C648 D306 E510

Account Number and Title: 174900 Accumulated Depreciation on Other Structures and Facilities

Debit Credit

C613 C646 D306 E502 D310 D434 E120 E606

C644 C648 D418 E510

Account Number and Title: 175000 Equipment

Debit Credit

B402 C164 D126 D510 E606 B108AP C414 D102 D306 E502

B406 D106 D134 D514 H100 C132 C610 D108 D308AP E510

B604 D107 D310 D560 C134 C613 D110 D418 H200
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 20 March 2018

Account Number and Title: 175900 Accumulated Depreciation on Equipment

Debit Credit

C610 D306 E502 D310 E120 E606

C613 D418 E510

Account Number and Title: 181000 Assets Under Capital Lease

Debit Credit

B438 D310 D514 E606 H100 B108AP C414 C644 D306 E510

C132 C610 C648 D308AP H200

C134 C613 D108 D418

Account Number and Title: 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit Credit

C610 C644 D306 E510 D310 E120 E606

C613 C648 D418

Account Number and Title: 182000 Leasehold Improvements

Debit Credit

B402 C164 D126 D510 H100 B108AP C610 D102 D308AP

B406 D106 D134 D514 C132 C613 D108 D418

B604 D107 D310 E606 C134 C644 D110 E510

C414 C648 D306 H200

Account Number and Title: 182900 Accumulated Amortization on Leasehold Improvements

Debit Credit

C610 C644 D306 E510 D310 E120 E606

C613 C648 D418

Account Number and Title: 183000 Internal-Use Software

Debit Credit

B402 C164 D126 D512 H100 B108AP C414 D102 D306 E510

B406 D106 D134 D514 C132 C610 D108 D308AP H200

B604 D107 D310 E606 C134 C613 D110 D418
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 21 March 2018

Account Number and Title: 183200 Internal-Use Software in Development

Debit Credit

B402 D106 D134 E606 B108AP C414 D102 D306 D512

B406 D107 D310 H100 C132 C610 D108 D308AP E510

B604 D126 D514 C134 C613 D110 D418 H200

Account Number and Title: 183900 Accumulated Amortization on Internal-Use Software

Debit Credit

C610 C613 D306 D418 E510 D310 E120 E606

Account Number and Title: 184000 Other Natural Resources

Debit Credit

B402 C164 D126 E606 B108AP C414 D108 D308AP

B406 D106 D134 H100 C132 C613 D110 E510

B604 D107 D310 C134 D102 D306 H200

Account Number and Title: 184900 Allowance for Depletion

Debit Credit

C613 D306 E510 D310 E120 E606

Account Number and Title: 189000 Other General Property, Plant, and Equipment

Debit Credit

B402 C164 D126 E606 B108AP C610 D102 D308AP H200

B406 D106 D134 H100 C132 C613 D108 D418

B604 D107 D310 C134 C644 D110 E502

C414 C648 D306 E510

Account Number and Title: 189900 Accumulated Depreciation on Other General Property, Plant, 

and Equipment

Debit Credit

C610 C644 D306 E502 D310 E120 E606

C613 C648 D418 E510

Account Number and Title: 192300 Contingent Receivable for Capital Transfers 

Debit Credit

D310 E516 D306 D581
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 22 March 2018

Account Number and Title: 192500 Capital Transfers Receivable 

Debit Credit

D310 D581 C196 D306

Account Number and Title: 199000 Other Assets

Debit Credit

B402 B604 D107 D134 E606 B108AP C414 D110 E510

B406 D106 D126 D310 H100 C132 D102 D306 H200

C134 D108 D308AP

Account Number and Title: 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

Debit Credit

C613 C615

Account Number and Title: 211000 Accounts Payable

Debit Credit

A492 B135AP B446 D308AP A492R B405 B428 C614 D312

B110 B137AP D102 D506 A501 B406 B430 D106 E109

B120 B210 D110 D508 B402 B412 B436 D107 E204AP

B121 B408 D308 F128 B403 B416 B444 D134 E412

Account Number and Title: 211200 Accounts Payable for Federal Government Sponsored 

Enterprise

Debit Credit

B110 B121 B137AP D308 C609 D312

B120 B135AP B408

Account Number and Title: 212000 Disbursements in Transit

Debit Credit

B110 D308 B408 B410 D312

Account Number and Title: 213000 Contract Holdbacks

Debit Credit

B110 D102 D308 B402 D106 D134 D508

B408 D110 D308AP B406 D107 D312
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 23 March 2018

Account Number and Title: 214000 Accrued Interest Payable - Not Otherwise Classified

Debit Credit

B112 D102 D308 D616 B416 D106 D134 D612

B440 D110 D308AP B418 D107 D312 D614

Account Number and Title: 214100 Accrued Interest Payable - Loans

Debit Credit

B112 D102 D110 D308 D308AP B418 D106 D107 D134 D312

Account Number and Title: 214200 Accrued Interest Payable - Debt

Debit Credit

B112 D102 D110 D308 D308AP B418 D106 D107 D134 D312

Account Number and Title: 215000 Payable for Transfers of Currently Invested Balances

Debit Credit

A160 A424 A446 A523 D308 A163 A426 A534 E610

A167 A430 A454 A526 E514 A179 A520 D312

A180 A444 A522 A538

Account Number and Title: 215500 Expenditure Transfers Payable

Debit Credit

A500R D141 D308 F123AP A500 D140 D312 E610

A504 D142 E514

Account Number and Title: 216000 Entitlement Benefits Due and Payable

Debit Credit

B110 D102 D308 B420 D107 D312

B408 D110 D308AP D106 D134 E106

Account Number and Title: 217000 Subsidy Payable to the Financing Account

Debit Credit

B105 D308 E514 B420 D312 E610
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 24 March 2018

Account Number and Title: 218000 Loan Guarantee Liability

Debit Credit

B104 D147 D308 E514 B104AP C117 C428 D312 E122

C103 C118 C438 D580 E610

Account Number and Title: 219000 Other Liabilities With Related Budgetary Obligations

Debit Credit

B110 D102 D308 B402 D106 D112 D312 E108

B408 D110 D308AP B416 D107 D134 E102

Account Number and Title: 219100 Employee Health Care Liability Incurred but Not Reported

Debit Credit

D102 D110 D308 D308AP B402 D106 D134 E102

B420 D107 D312

Account Number and Title: 219200 Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks

Debit Credit

D591

Account Number and Title: 219300 Allocation of Special Drawing Rights (SDRs)

Debit Credit

D610 D595 D608

Account Number and Title: 221000 Accrued Funded Payroll and Leave

Debit Credit

B110 D102 D308 B402 D107 D312

B408 D110 D308AP D106 D134 E102

Account Number and Title: 221100 Withholdings Payable

Debit Credit

B110 D102 D308 B402 D107 D312

B408 D110 D308AP D106 D134 E102
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 25 March 2018

Account Number and Title: 221300 Employer Contributions and Payroll Taxes Payable

Debit Credit

B110 D102 D308 B402 D107 D312

B408 D110 D308AP D106 D134 E104

Account Number and Title: 221500 Other Post Employment Benefits Due and Payable

Debit Credit

B110 D102 D308 D106 D107 D134 D312 E106

B408 D110 D308AP

Account Number and Title: 221600 Pension Benefits Due and Payable to Beneficiaries

Debit Credit

D102 D110 D308 D308AP D106 D107 D134 D312 E106

Account Number and Title: 221700 Benefit Premiums Payable to Carriers

Debit Credit

D102 D110 D308 D308AP D106 D107 D134 D312 E106

Account Number and Title: 221800 Life Insurance Benefits Due and Payable to Beneficiaries

Debit Credit

D102 D110 D308 D308AP D106 D107 D134 D312 E106

Account Number and Title: 222000 Unfunded Leave

Debit Credit

D308 E514 B420 D312 E610

Account Number and Title: 222500 Unfunded FECA Liability

Debit Credit

D308 E514 B422 D312 E610

Account Number and Title: 229000 Other Unfunded Employment Related Liability

Debit Credit

D308 E514 B420 B422 D312 E610
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 26 March 2018

Account Number and Title: 231000 Liability for Advances and Prepayments

Debit Credit

A710 B142 E514 A704 C182 D312 E610

A712 D308 F110

Account Number and Title: 232000 Other Deferred Revenue

Debit Credit

C118 C426 D308 D562 B432 B602 C116

C424 C636R D558 B434 C114 D312

Account Number and Title: 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections

Debit Credit

B403 C144R C605 D405 D588 C108 C417 C607 E115

B407 C417R C611 D506 C144 C425 C619 E205

C170 C603 C621

Account Number and Title: 241000 Liability for Clearing Accounts 

Debit Credit

D507 C111

Account Number and Title: 251000 Principal Payable to the Bureau of the Fiscal Service

Debit Credit

B120 B121AP B135AP D308 A156 D312 E610

B121 B131 B137AP E514

Account Number and Title: 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit Credit

B113 B121 B135AP B137AP A156 B440

Account Number and Title: 252000 Principal Payable to the Federal Financing Bank

Debit Credit

B120 B121AP B135AP D308 A156 D312 E610

B121 B131 B137AP E514
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 27 March 2018

Account Number and Title: 253000 Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit Credit

C780 D308 B123 B125 B127 D312

Account Number and Title: 253100 Discount on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

Debit Credit

B127 D312 D308

Account Number and Title: 253200 Premium on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

Debit Credit

D308 B125 D312

Account Number and Title: 253300 Amortization of Discount on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Debit Credit

D308 D312 E124

Account Number and Title: 253400 Amortization of Premium on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Debit Credit

D312 E126 D308

Account Number and Title: 254000 Participation Certificates

Debit Credit

D308 D312

Account Number and Title: 259000 Other Debt

Debit Credit

B122 D308 D312

Account Number and Title: 261000 Actuarial Pension Liability

Debit Credit

B103 D308 D570 E106 E514 B420 D312 D571 E610
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 28 March 2018

Account Number and Title: 262000 Actuarial Health Insurance Liability

Debit Credit

D308 D570 E514 B420 D312 D571 E610

Account Number and Title: 263000 Actuarial Life Insurance Liability

Debit Credit

D308 D570 E514 B420 D312 D571 E610

Account Number and Title: 265000 Actuarial FECA Liability

Debit Credit

B426R D308 E514 B426 D312 E610

Account Number and Title: 266000 Actuarial Liabilities for Federal Insurance and Guarantee 

Programs

Debit Credit

B426R D308 E514 B420 B426 D312 E610

Account Number and Title: 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit Credit

B426R D308 E514 B420 B426 D312 E610

Account Number and Title: 269000 Other Actuarial Liabilities

Debit Credit

B426R D308 D570 E514 B420 B426 D312 D571 E610

Account Number and Title: 291000 Prior Liens Outstanding on Acquired Collateral

Debit Credit

B114 D308 E514 D312 D426 E610

Account Number and Title: 292000 Contingent Liabilities

Debit Credit

B424R D308 E514 B424 E610
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 29 March 2018

Account Number and Title: 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

Debit Credit

B202 B424R B424

Account Number and Title: 292300 Contingent Liability for Capital Transfers

Debit Credit

E514 B425 E610

Account Number and Title: 294000 Capital Lease Liability

Debit Credit

B110 B408 D308 E514 B438 D312 E610

Account Number and Title: 296000 Accounts Payable From Canceled Appropriations

Debit Credit

D145 D308 E514 D312 E610 F130

Account Number and Title: 297000 Liability for Capital Transfers

Debit Credit

B119 B136 D308 E514 A143 D312 E610

Account Number and Title: 298000 Custodial Liability

Debit Credit

C149AP C153AP D422 F124 C141AP C142 C402AP C404 D312

C151AP D308 D424AP

Account Number and Title: 298500 Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity

Debit Credit

C149AP C153AP F124 C145AP C196AP C420AP D503AP

C151AP D420R F125 C147 C403AP C435AP E516AP

C152 C405 C437
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 30 March 2018

Account Number and Title: 299000 Other Liabilities Without Related Budgetary Obligations

Debit Credit

A141 C174R D308 E504 A132 A145 C150 D312

C170 D112 D555 E514 A134 A189 C166 D562

A136 B420 D148 E610

Account Number and Title: 299500 Estimated Cleanup Cost Liability

Debit Credit

B436 D308 D434 E514 B420 D312 E610

Account Number and Title: 310000 Unexpended Appropriations - Cumulative

Debit Credit

F342 F342

Account Number and Title: 310100 Unexpended Appropriations - Appropriations Received

Debit Credit

F108 F148 F342 A104 A170 A198 F107 H406

A110 A196AP A199AP F108R H448

A155 A197 A202 H400

Account Number and Title: 310200 Unexpended Appropriations - Transfers-In

Debit Credit

F342 A408 A448 A472 A506

A436 A460 A480 H422

A444 A467 A496 H426

Account Number and Title: 310300 Unexpended Appropriations - Transfers-Out

Debit Credit

A404 A440 A476 A494 F342

A412 A464 A484 H420

A432 A469 A490 H424

Account Number and Title: 310500 Unexpended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Debit Credit

D304 D306AP D308AP D310R D312R F342
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 31 March 2018

Account Number and Title: 310600 Unexpended Appropriations - Adjustments

Debit Credit

A112 A136 F106 F122 H428 F342

A132 A169 F120 F128AP

Account Number and Title: 310700 Unexpended Appropriations - Used

Debit Credit

A146AP B122AP B418AP D106AP E108AP C132R C137R D102R F128R

A202AP B130AP B428AP D107AP E109AP C134R C138R D108R F148R

A514AP B134 B430AP D114AP E204AP C136R C139R D110R F342

B102AP B202AP B436AP D126AP E412AP

B105AP B402AP B438AP D134AP

B106AP B406AP B604AP E102AP

B107AP B412AP C136AP E104AP

B109AP B416AP C408AP E106AP

Account Number and Title: 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit Credit

D304 D306AP D308AP D310R D312R F342

Account Number and Title: 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit Credit

D302 D306AP D308AP D310R D312R F342

Account Number and Title: 331000 Cumulative Results of Operations

Debit Credit

F336 F340 F336 F338

Account Number and Title: 340000 Fiduciary Net Assets

Debit Credit

H300 H312 H301 H310
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 32 March 2018

Account Number and Title: 341000 Contributions to Fiduciary Net Assets

Debit Credit

H310 H100

Account Number and Title: 342000 Withdrawals or Distributions of Fiduciary Net Assets

Debit Credit

H200 H312

Account Number and Title: 403200 Estimated Indefinite Contract Authority

Debit Credit

A176 A168 F112

Account Number and Title: 403400 Anticipated Adjustments to Contract Authority

Debit Credit

A172 A178R F114 A178 F118

Account Number and Title: 404200 Estimated Indefinite Borrowing Authority

Debit Credit

A162 A154 F112

Account Number and Title: 404400 Anticipated Reductions to Borrowing Authority

Debit Credit

A158 A159 F114 A164 F118

Account Number and Title: 404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority

Debit Credit

B119 B120 B136 F114 A142 A143 F118

Account Number and Title: 404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances

Debit Credit

B119 B120 B136 F114 A142 A143 F113
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 33 March 2018

Account Number and Title: 405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Debit Credit

C205 F112 A213

Account Number and Title: 406000 Anticipated Collections From Non-Federal Sources

Debit Credit

A140 F116 C107 C154 C616 C646

C109 C609 C626 D108

C116 C612 C628 D308AP

C117 C614 C640 F112

Account Number and Title: 407000 Anticipated Collections From Federal Sources

Debit Credit

A140 C457 C604 F116 C101 C124 C453 C618 D308AP

C103 C412 C602 C646 F112

C106 C415 C606 C648

C109 C416 C608 D108

Account Number and Title: 408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred

Debit Credit

A542 F374 A540 F374R

Account Number and Title: 408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

Debit Credit

A542 F376 A540

Account Number and Title: 408300 Transfers - Current-Year Authority - Receivable - Transferred

Debit Credit

A542 F378 A540 F378R

Account Number and Title: 411100 Debt Liquidation Appropriations

Debit Credit

A104 A196 A197AP A199R F108R A199 F108 F302
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 34 March 2018

Account Number and Title: 411200 Liquidation of Deficiency - Appropriations

Debit Credit

A104 A196 A197AP A199R A199 F302

Account Number and Title: 411300 Appropriated Receipts Derived from Unavailable Trust or 

Special Fund Receipts

Debit Credit

A184 F302

Account Number and Title: 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

Debit Credit

A186 A510 C190 C608 C750 B124AP B128AP B162AP C458 F302

A188 C114 C452 C618 C752 B126 B129 B163AP C604

A195 C124 C454 C622 C754 B126AP B160AP C456 D438

A212 C172 C602 C624 E113

A250 C176 C606 C636

Account Number and Title: 411500 Loan Subsidy Appropriation

Debit Credit

A104 A196 A197AP A199R A199 F302

Account Number and Title: 411600 Debt Forgiveness Appropriation

Debit Credit

A104 A196 A197AP A199R A199 F302

Account Number and Title: 411700 Loan Administrative Expense Appropriation

Debit Credit

A104 A196 A197AP A199R A199 F302

Account Number and Title: 411800 Reestimated Loan Subsidy Appropriation

Debit Credit

A104 F108R F108 F302
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 35 March 2018

Account Number and Title: 411900 Other Appropriations Realized

Debit Credit

A104 A196 A199R A125 A199 F108 F148 F302

A155 A197AP F108R

Account Number and Title: 411990 Other Appropriations Realized - International Monetary Fund

Debit Credit

H406 H480

Account Number and Title: 411991 Other Appropriations Realized - International Monetary Fund 

- Reserve Tranche

Debit Credit

H400 H480

Account Number and Title: 411992 Other Appropriations Realized - International Monetary Fund 

- Letter of Credit

Debit Credit

H400 H480

Account Number and Title: 411994 Other Appropriations Realized - International Monetary Fund 

- Exchange Rate Changes (NAB)

Debit Credit

H448

Account Number and Title: 412000 Anticipated Indefinite Appropriations 

Debit Credit

A102 C604 F116 A104 A197AP C124 C608

A186 A202 C602 C618

A196 A212 C606 F112

Account Number and Title: 412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

Debit Credit

A519 F123AP F369
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 36 March 2018

Account Number and Title: 412300 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction

Debit Credit

A135AP A518 F366

Account Number and Title: 412400 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary Reduction/Cancellation

Debit Credit

F360 F368 A522 A523

Account Number and Title: 412500 Loan Modification Adjustment Transfer Appropriation

Debit Credit

A202 F302

Account Number and Title: 412600 Amounts Appropriated From Specific Invested TAFS -

Receivable

Debit Credit

A173 A516 F374R A135AP A518 A524 F374

A175 A519 F123AP

Account Number and Title: 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Debit Credit

A522 A523 A526 A520

Account Number and Title: 412800 Amounts Appropriated From Specific Invested TAFS -

Transfers-In

Debit Credit

A524 A528 A135AP A518 F302

Account Number and Title: 412900 Amounts Appropriated From Specific Invested TAFS -

Transfers-Out

Debit Credit

A522 A530R A531 F302 A526 A530
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 37 March 2018

Account Number and Title: 413000 Appropriation To Liquidate Contract Authority Withdrawn

Debit Credit

F302 A169

Account Number and Title: 413100 Current-Year Contract Authority Realized

Debit Credit

A166 A168 F112 F304

Account Number and Title: 413200 Substitution of Contract Authority

Debit Credit

A187 F304 A704

Account Number and Title: 413300 Decreases to Indefinite Contract Authority

Debit Credit

F304 A172 A174 F113

Account Number and Title: 413400 Contract Authority Withdrawn

Debit Credit

F304 D136

Account Number and Title: 413500 Contract Authority Liquidated

Debit Credit

A169 F304 A170 A171 A175 A187

Account Number and Title: 413600 Contract Authority To Be Liquidated by Trust Funds

Debit Credit

A175 A173

Account Number and Title: 413700 Transfers of Contract Authority - Allocation

Debit Credit

A177 F393 A179 F392
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 38 March 2018

Account Number and Title: 413800 Appropriation To Liquidate Contract Authority

Debit Credit

A170 A171 A175 F302

Account Number and Title: 413900 Contract Authority Carried Forward

Debit Credit

F304 F304

Account Number and Title: 414000 Substitution of Borrowing Authority

Debit Credit

F306 A155 A159

Account Number and Title: 414100 Current-Year Borrowing Authority Realized

Debit Credit

A152 A154 F112 F306

Account Number and Title: 414200 Actual Repayment of Borrowing Authority Converted to Cash

Debit Credit

F302 B120 B121 B135AP B137AP

Account Number and Title: 414300 Current-Year Decreases to Indefinite Borrowing Authority 

Realized

Debit Credit

F306 A148 A158 F113

Account Number and Title: 414400 Borrowing Authority Withdrawn

Debit Credit

F306 D138

Account Number and Title: 414500 Borrowing Authority Converted to Cash

Debit Credit

F306 A156
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 39 March 2018

Account Number and Title: 414600 Actual Repayments of Debt, Current-Year Authority

Debit Credit

F302 B120 B121AP B135AP

B121 B131 B137AP

Account Number and Title: 414700 Actual Repayments of Debt, Prior-Year Balances

Debit Credit

F302 B120 B121AP B135AP

B121 B131 B137AP

Account Number and Title: 414800 Resources Realized From Borrowing Authority

Debit Credit

A156 F302

Account Number and Title: 414900 Borrowing Authority Carried Forward

Debit Credit

F306 F306

Account Number and Title: 415000 Reappropriations - Transfers-In

Debit Credit

A110 F302

Account Number and Title: 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Debit Credit

F302 B119 B136 B139

Account Number and Title: 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Debit Credit

F302 B119 B136 B139

Account Number and Title: 415300 Transfers of Contract Authority - Nonallocation

Debit Credit

A161 A167 F305 A163 A165
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 40 March 2018

Account Number and Title: 415400 Appropriation To Liquidate Contract Authority -

Nonallocation - Transferred

Debit Credit

A160 A157 F305

Account Number and Title: 415500 Appropriation To Liquidate Contract Authority - Allocation -

Transferred

Debit Credit

A180 F392 A181 F393

Account Number and Title: 415700 Authority Made Available From Receipt or Appropriation 

Balances Previously Precluded From Obligation

Debit Credit

A192 F132 F316 F354

Account Number and Title: 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Debit Credit

A194 F134 F318 F356

Account Number and Title: 415900 Repayment of Repayable Advances - Current-Year Authority

Debit Credit

F302

Account Number and Title: 415901 Repayment of Repayable Advances - Prior-Year Balances

Debit Credit

F302 A216

Account Number and Title: 416000 Anticipated Transfers - Current-Year Authority

Debit Credit

A468 A476 A478 A470 A472 A474 A532 F104

Account Number and Title: 416500 Allocations of Authority - Anticipated From Invested Balances

Debit Credit

A402 A416 F104
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 41 March 2018

Account Number and Title: 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Debit Credit

A416 A424 A430 A135AP A420 A422 A426 F376

Account Number and Title: 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Debit Credit

A420 A430 F302

Account Number and Title: 416800 Allocations of Realized Authority Reclassified - Authority To 

Be Transferred From Invested Balances - Temporary 

Reduction

Debit Credit

A135AP A422 F364 A424 F362

Account Number and Title: 417000 Transfers - Current-Year Authority

Debit Credit

A157 A472 A474 A480 A482 A160 A478 A486

A476 A484 F302

Account Number and Title: 417100 Nonallocation Transfers of Invested Balances - Receivable

Debit Credit

A532 F378R A536 F378

Account Number and Title: 417200 Nonallocation Transfers of Invested Balances - Payable

Debit Credit

A522 A538 A534

Account Number and Title: 417300 Nonallocation Transfers of Invested Balances - Transferred

Debit Credit

A536 A538 F302
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 42 March 2018

Account Number and Title: 417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts

Debit Credit

A181 A446 A450 A474 A180 A406 A442 A478

A444 A448 A472 A404 A440 A476 F302

Account Number and Title: 417590 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts - International Monetary Fund

Debit Credit

H422 H480 H420

Account Number and Title: 417600 Allocation Transfers of Prior-Year Balances

Debit Credit

A436 A444 A448 A454 A404 A432 A440 A452

A438 A446 A450 A406 A434 A442 F302

Account Number and Title: 417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Debit Credit

H426 H424

Account Number and Title: 418000 Anticipated Transfers - Prior-Year Balances

Debit Credit

A468 A476 A478 A470 A472 A474 F104

Account Number and Title: 418300 Anticipated Balance Transfers - Unobligated Balances -

Legislative Change of Purpose

Debit Credit

A468 A476 A478 A470 A472 A474 F104

Account Number and Title: 419000 Transfers - Prior-Year Balances

Debit Credit

A472 A474 A480 A482 A476 A478 A484 A486 F302
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 43 March 2018

Account Number and Title: 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Debit Credit

A460 A462 A464 A466 F302

Account Number and Title: 419200 Balance Transfers - Unexpired to Expired

Debit Credit

A408 A410 A412 A414 F302

Account Number and Title: 419300 Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

Debit Credit

A472 A474 A480 A482 A476 A478 A484 A486 F302

Account Number and Title: 419500 Transfer of Obligated Balances

Debit Credit

A492R A506 A540 A550 A488 A492 A542 A548 F302

A496 A508 A544 A552 A490 A494 A546 A554

Account Number and Title: 419600 Balance Transfers-In - Expired to Expired

Debit Credit

A467 F302

Account Number and Title: 419700 Balance Transfers-Out - Expired to Expired

Debit Credit

F302 A469

Account Number and Title: 419900 Transfer of Expired Expenditure Transfers - Receivable

Debit Credit

A458 F372 A456 F372R

Account Number and Title: 420100 Total Actual Resources - Collected

Debit Credit

F302 F301AP F302 F314 F390
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 44 March 2018

Account Number and Title: 420190 Total Actual Resources - Collected - International Monetary 

Fund

Debit Credit

H480

Account Number and Title: 420800 Adjustment to Total Resources - Disposition of Canceled 

Payables

Debit Credit

F302 D145

Account Number and Title: 421000 Anticipated Reimbursements and Other Income

Debit Credit

A702 F116 A706 A708 C182 C650 F112

Account Number and Title: 421200 Liquidation of Deficiency - Offsetting Collections

Debit Credit

C110 F302

Account Number and Title: 421500 Anticipated Expenditure Transfers from Trust Funds

Debit Credit

A114 F116 A498 F112

Account Number and Title: 422100 Unfilled Customer Orders Without Advance

Debit Credit

A704 A706 C101 F380R A714 C103 C430 F380

A715 C182 F109

Account Number and Title: 422200 Unfilled Customer Orders With Advance

Debit Credit

A704 C182 F382R A710 B610 F110 F382

Account Number and Title: 422500 Expenditure Transfers from Trust Funds - Receivable

Debit Credit

A498 D144 F372R F384R A499 A502 D144R F372 F384
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 45 March 2018

Account Number and Title: 423000 Unfilled Customer Orders Without Advance - Transferred

Debit Credit

A546 F380 A544 F380R

Account Number and Title: 423100 Unfilled Customer Orders With Advance - Transferred

Debit Credit

A554 F382 A552 F382R

Account Number and Title: 423200 Appropriation Trust Fund Expenditure Transfers - Receivable 

- Transferred

Debit Credit

A542 F384 A540 F384R

Account Number and Title: 423300 Reimbursements and Other Income Earned - Receivable -

Transferred

Debit Credit

A542 F386 A540 F386R

Account Number and Title: 423400 Other Federal Receivables - Transferred

Debit Credit

A542 F388 A540 F388R

Account Number and Title: 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Debit Credit

F148 C205

Account Number and Title: 425100 Reimbursements and Other Income Earned - Receivable

Debit Credit

A714 A715 C430 F386R C185 C186 F144 F386

Account Number and Title: 425200 Reimbursements and Other Income Earned - Collected

Debit Credit

A251 A710 C186 F302

A708 C185 C753
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 46 March 2018

Account Number and Title: 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds 

Paid

Debit Credit

B610 F302

Account Number and Title: 425500 Expenditure Transfers from Trust Funds - Collected

Debit Credit

A502 F302

Account Number and Title: 426000 Actual Collections of "governmental-type" Fees

Debit Credit

C107 C109 C110 F302

Account Number and Title: 426100 Actual Collections of Business-Type Fees

Debit Credit

C107 C109 C116 C117 C110 F302

Account Number and Title: 426200 Actual Collections of Loan Principal

Debit Credit

C107 C109 F302

Account Number and Title: 426300 Actual Collections of Loan Interest

Debit Credit

C107 C109 C154 F302

Account Number and Title: 426400 Actual Collections of Rent

Debit Credit

C109 F302

Account Number and Title: 426500 Actual Collections From Sale of Foreclosed Property

Debit Credit

C109 C612 C614 C616 C628 F302
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 47 March 2018

Account Number and Title: 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

Debit Credit

C107 C158 C630 C640 A710 C110 F302

C109 C609 C632 C646

C148 C626 C634

Account Number and Title: 426700 Other Actual "governmental-type" Collections From NonFederal Sources

Debit Credit

C107 C109 B118 C110 F302

Account Number and Title: 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit Credit

C113 C119 C127 C423 C601 B210 B446 C419

C115 C126 C157 C600 D616

Account Number and Title: 427100 Actual Program Fund Subsidy Collected

Debit Credit

C103 C106 F302

Account Number and Title: 427300 Interest Collected From Treasury

Debit Credit

C107 C140 C602 C618 C784 B124AP B128AP B162 C457 C708

C109 C204 C606 C702 B126 B129 B162AP C604 F302

C124 C453 C608 C706 B126AP B160AP B163AP C704

Account Number and Title: 427500 Actual Collections From Liquidating Fund

Debit Credit

F302

Account Number and Title: 427600 Actual Collections From Financing Fund

Debit Credit

C107 C109 F302
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 48 March 2018

Account Number and Title: 427700 Other Actual Collections - Federal

Debit Credit

B121AP C107 C140 C647 C110 F302

B135 C109 C646

Account Number and Title: 428300 Interest Receivable From Treasury

Debit Credit

C416 C140

Account Number and Title: 428500 Receivable From the Liquidating Fund

Debit Credit

C412

Account Number and Title: 428700 Other Federal Receivables

Debit Credit

C415 C416 C648 C650 F388R C140 C647 F388

Account Number and Title: 429000 Amortization of Investments in U.S. Treasury Zero Coupon 

Bonds

Debit Credit

E113 F302

Account Number and Title: 429500 Adjustments to the Exchange Stabilization Fund

Debit Credit

D575 D591 D592 D595 D604 D573 D594 D606

Account Number and Title: 429590 Adjustments to the International Monetary Fund

Debit Credit

H438 H446 H440 H449

Account Number and Title: 431000 Anticipated Recoveries of Prior-Year Obligations

Debit Credit

A138 A140 F116 C130 C136 D134 F112

C132 D110 D308AP
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 49 March 2018

Account Number and Title: 432000 Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources

Debit Credit

D140 D144R F334 D142 D144 F334

Account Number and Title: 435000 Canceled Authority

Debit Credit

D145 F120 F128AP

Account Number and Title: 435100 Partial or Early Cancellation of Authority 

Debit Credit

F301AP F390 F122 F128AP

Account Number and Title: 435190 Partial Cancellation of Authority - International Monetary 

Fund

Debit Credit

H428

Account Number and Title: 435500 Cancellation of Appropriation From Unavailable Receipts

Debit Credit

F302 F146

Account Number and Title: 435600 Cancellation of Appropriation From Invested Balances

Debit Credit

F302 F121

Account Number and Title: 435700 Cancellation of Appropriated Amounts Receivable From 

Invested Trust or Special Funds

Debit Credit

F369 A519AP D141AP F123

Account Number and Title: 436000 Appropriation Purpose Fulfilled - Balance Not Available

Debit Credit

F147
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 50 March 2018

Account Number and Title: 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Debit Credit

F302 C780

Account Number and Title: 438200 Temporary Reduction - New Budget Authority

Debit Credit

F360 F362 F366 A135

Account Number and Title: 438300 Temporary Reduction - Prior-Year Balances

Debit Credit

F360 F362 F366 A135

Account Number and Title: 438400 Temporary Reduction/Cancellation Returned by Appropriation

Debit Credit

A108 F360 F364 F368 F369

Account Number and Title: 438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

Debit Credit

F302 A189

Account Number and Title: 438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

Debit Credit

F302 A189

Account Number and Title: 439000 Reappropriations - Transfers-Out

Debit Credit

F302 A112

Account Number and Title: 439100 Adjustments to Indefinite Appropriations

Debit Credit

F107 F302 F106
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 51 March 2018

Account Number and Title: 439200 Permanent Reduction - New Budget Authority

Debit Credit

F302 F304 F306 A131 A133 A136 A185AP

A132 A134 A145

Account Number and Title: 439300 Permanent Reduction - Prior-Year Balances

Debit Credit

F302 F304 F306 A131 A133 A136 A185AP

A132 A134 A145

Account Number and Title: 439400 Receipts Unavailable for Obligation Upon Collection - CurrentYear Authority

Debit Credit

A190 B124AP B128AP B162AP C604 A108 A531 C606 C750 F394

A520 B126 B129 B163AP A188 C114 C608 C752

A530 B126AP B160AP C458 A195 C124 C618 C754

A250 C454 C622 E113

A530R C602 C624 F359

Account Number and Title: 439401 Receipts Unavailable for Obligation Upon Collection - PriorYear Balances

Debit Credit

F394 A214

Account Number and Title: 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

Debit Credit

A128R A197R A198R F126 A128

Account Number and Title: 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

Debit Credit

F359 A130
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 52 March 2018

Account Number and Title: 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year 

Balances

Debit Credit

B124AP B128AP B162AP F316 A127 F317 F334 F358

B126 B129 B163AP F334

B126AP B160AP F132 F354

Account Number and Title: 439701 Appropriations Temporarily Precluded From Obligation -

Prior-Year

Debit Credit

F317 A124

Account Number and Title: 439800 Offsetting Collections Temporarily Precluded From Obligation 

- Current Year Balances

Debit Credit

B124AP B128AP B162AP F318 A129 E113 F395

B126 B129 B163AP F356

B126AP B160AP F134

Account Number and Title: 439801 Offsetting Collections Temporarily Precluded From Obligation 

- Prior-Year Balances

Debit Credit

F395 A215

Account Number and Title: 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation

Debit Credit

F358 A139

Account Number and Title: 442000 Unapportioned Authority - Pending Rescission

Debit Credit

A136 A137R F308 F312 A137
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 53 March 2018

Account Number and Title: 443000 Unapportioned Authority - OMB Deferral

Debit Credit

A126R F308 F312 A126

Account Number and Title: 445000 Unapportioned Authority

Debit Credit

A116 A145 A486 B160AP D438 A102 A195 A468 C190 C754

A118 A148 A499 B162 F104 A104 A196 A480 C204 C755

A124 A164 A514 B162AP F106 A108 A197AP A482 C452 D108

A125 A174 A519AP B163AP F108 A110 A197R A498 C453 D110

A126 A178 A712 B416 F112 A114 A198R A499AP C602 D120

A127 A185AP B118 C456 F113 A126R A199R A510 C606 D134

A128 A189 B121 C457 F118 A128R A202 A511 C608 D136AP

A129 A199 B121AP C604 F121 A137R A212 A516 C609 D138AP

A130 A213 B124AP C704 F122 A138 A250 A528 C618 D308AP

A131 A214 B126 C708 F123 A140 A251 A532 C622 F107

A132 A215 B126AP D107 F128AP A152 A402 A702 C624 F108R

A133 A216 B128AP D114 F147 A161 A408 B121AP C626 F112

A134 A426 B129 D122 F312 A162 A410 B135 C630 F114

A135 A430 B131 D126 F334 A166 A416 C106 C632 F116

A137 A440 B135AP D136 A167 A420 C114 C634 F126

A139 A442 B137 D138 A176 A444 C124 C636 F128

A142 A470 B137AP D141AP A178R A446 C130 C702 F308

A143 A484 B139 D436 A184 A448 C132 C706 F334

A186 A450 C136 C750

A190 A458 C158 C751

A192 A460 C172 C752

A194 A462 C176 C753
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 54 March 2018

Account Number and Title: 451000 Apportionments

Debit Credit

A120 A430 B121AP B162AP F112 A116 A500R C602 C618 F107

A135 A440 B124AP B163AP F113 A122 C124 C606 C702 F108R

A163 A442 B126 B416 F121 A177 C204 C608 C706

A165 A499 B126AP C106AP F122

A179 A500 B128AP C604 F123

A404 A512 B129 C704 F128AP

A406 A514 B137 C708 F147

A412 A519AP B138 D141AP F308

A414 A534 B160AP F106 F312

A426 B107 B162 F108

Account Number and Title: 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit Credit

A122 F112 A118

Account Number and Title: 461000 Allotments - Realized Resources

Debit Credit

A135 A500 B137 C406 F106 A120 B306R C134 C453 F108R

A148 A512 B138 C456 F108 A122 B310 C137 D120 F111

A154AP A514 B152 C457 F109 A499AP B404 C138 D136AP

A163 A519AP B154 D112 F110 A500R C106AP C139 D138AP

A165 A534 B202 D114 F113 B302R C112 C452 F107

A168AP A712 B302 D141AP F121

A189 B102 B306 D436 F122

A404 B104 B308 D438 F123

A406 B106 B314 D502 F128AP

A412 B107 B406 E102 F147

A414 B108 B412 E104 F308

A426 B109 B416 E106 F312

A430 B114 B418 E108 H402

A440 B116 B428 E109

A442 B121AP B430 E204AP

A499 B122 B436 E412
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 55 March 2018

Account Number and Title: 462000 Unobligated Funds Exempt From Apportionment

Debit Credit

A119 A189 A712 B163AP D436 A102 A250 B162AP C182AP C706

A124 A214 A712R B304 D438 A104 A251 B304R C190 C706AP

A127 A215 B102 B306 E102 A108 A402 B306R C204 C708AP

A128 A216 B103 B308 E104 A110 A416 B312 C204AP C750

A129 A404 B107 B316 E106 A114 A420 B404 C412AP C751

A130 A406 B109 B406 E108 A123 A444 C106AP C416AP C752

A131 A412 B121 B412 E109 A128R A446 C107AP C452 C753

A132 A414 B121AP B416 E204AP A137R A448 C109AP C453 C754

A133 A426 B124AP B418 E412 A152 A450 C112 C602 C755

A134 A430 B126 B430 F104 A162 A458 C114 C602AP D108

A135 A440 B126AP C456 F106 A166 A460 C114AP C606 D108AP

A136 A442 B128AP C457 F108 A176 A462 C116AP C606AP D110

A137 A470 B129 C604 F109 A177 A468 C124 C608 D110AP

A139 A484 B131 C604R F110 A178R A480 C124AP C612AP D120

A145 A486 B135AP C608R F113 A186 A482 C130AP C614AP D134

A148 A499 B137 C704 F121 A186AP A498 C132 C616AP D134AP

A154AP A500 B137AP C708 F122 A190 A499AP C132AP C618 D136AP

A164 A512 B138 C780 F123 A192 A500R C134 C618AP D138AP

A168AP A514 B152 D107 F128AP A194 A510 C136 C622 D141

A174 A519AP B154 D114 F147 A195 A516 C136AP C624 D308AP

A178 A520 B160AP D122 F312 A196 A528 C138 C626AP F107

A179 A530 B162 D126 A197AP A530R C139 C640 F108R

A185AP A534 B162AP D141AP A197R A531 C154AP C640AP F111

A198R A702 C158 C702 F123AP

A212 A706AP C172 C702AP F310

A212AP B126AP C176 C704AP

Account Number and Title: 462090 Unobligated Funds Exempt From Apportionment -

International Monetary Fund

Debit Credit

H420 H424 H428 H440 H449 H400 H422 H438 H448

H406 H426 H446

Account Number and Title: 462091 Unobligated Funds Exempt From Apportionment -

International Monetary Fund - New Arrangements to Borrow 

(NAB)

Debit Credit

H424
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 56 March 2018

Account Number and Title: 463000 Funds Not Available for Commitment/Obligation

Debit Credit

F308 F312 A138 A140

Account Number and Title: 463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund

Debit Credit

A501 B444 D573 D606 D612 C113 C127 C600 D592

B210 C419 D594 D608 D614 C115 C148 C601 D604

C119 C157 C784 D610

C126 C423 D575 D616

Account Number and Title: 465000 Allotments - Expired Authority

Debit Credit

A112 A466 A712 D436 F144 A408 A454 C130 D108 D308AP

A432 A469 D106 D438 F146 A410 A467 C132 D120 F128

A434 A484 D114 F120 A436 A480 C136 D136AP F312

A452 A499 D122 F121 A438 A499AP D102 D138AP

A456 A513 D126 F123

A464 A519AP D141AP F128AP

Account Number and Title: 469000 Anticipated Resources - Programs Exempt From 

Apportionment

Debit Credit

A123 C109AP C182AP C616AP D108AP A119 A712R C604R C608R

A186AP C114AP C204AP C618AP D110AP

A212AP C116AP C412AP C626AP D134AP

A706AP C124AP C416AP C640AP F112

B126AP C130AP C602AP C702AP

B162AP C132AP C606AP C704AP

C106AP C136AP C612AP C706AP

C107AP C154AP C614AP C708AP
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 57 March 2018

Account Number and Title: 470000 Commitments - Programs Subject to Apportionment

Debit Credit

A154AP B137 B309 B606 B302 B306R D502

A168AP B302R B310 F113

A499 B306 B314 F308

B121AP B308 B416 F312

Account Number and Title: 472000 Commitments - Programs Exempt From Apportionment

Debit Credit

A154AP B121AP B306 B316 F310 B304 B306R

A168AP B137 B308 B416 F312

A499 B304R B312 F113

Account Number and Title: 480100 Undelivered Orders - Obligations, Unpaid

Debit Credit

A146 B306R B438 D150AP F111 A154AP B306 B312 B316

B104 B308 C408 E102 F332 A168AP B310 B314 F330

B105 B402 C432 E104

B107 B404 D134 E106

B130 B436 D149 E108

Account Number and Title: 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Debit Credit

B604 C112 F328 B308 B309 F326

Account Number and Title: 483100 Undelivered Orders - Obligations Transferred, Unpaid

Debit Credit

A488 A490 F330 A506 A508 F332

Account Number and Title: 483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

Debit Credit

A494 A548 F326 A496 A550 F328
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 58 March 2018

Account Number and Title: 487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

Debit Credit

A499AP D120 D134 D136AP D138AP F332

Account Number and Title: 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Debit Credit

C130 F328

Account Number and Title: 488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Debit Credit

F330 D114

Account Number and Title: 488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Debit Credit

F326 D122

Account Number and Title: 490100 Delivered Orders - Obligations, Unpaid

Debit Credit

A500R B110 B113 B446 A500 B418 C614 E102 E412

A504 B112 B210 F325 A501 B428 D112 E104 F324

B402 B430 D134 E106

B406 B436 D591 E108

B412 B438 D595 E109

B416 B444 D608 E204AP
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 59 March 2018

Account Number and Title: 490200 Delivered Orders - Obligations, Paid

Debit Credit

C134 C138 F314 A146 B104 B113 B152 D149

C137 C139 F322 A504 B105 B114 B154 D150AP

A512 B106 B116 B202 D436

A513 B107 B121AP B604 F320

A514 B108 B122 B606 H402

A712 B109 B130 C406

B102 B110 B137 C408

B103 B112 B138 C432

Account Number and Title: 493100 Delivered Orders - Obligations Transferred, Unpaid

Debit Credit

A492 F324 A492R F325

Account Number and Title: 497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

Debit Credit

D102 D141 D308AP D616 F128 F325

D110 D142 D610 F123AP

Account Number and Title: 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Debit Credit

A511 C136 C753 D108 F322

C132 C751 C755 D308AP

Account Number and Title: 498100 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Unpaid

Debit Credit

F324 D106 D107 D140 D612 D614

Account Number and Title: 498200 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Paid

Debit Credit

F320 D126
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 60 March 2018

Account Number and Title: 510000 Revenue From Goods Sold

Debit Credit

F336 A708 C109 C424 C640 C648

A710 C145 C426 C644 C650

A714 C420 C430 C646 F144AP

Account Number and Title: 510900 Contra Revenue for Goods Sold

Debit Credit

D402 D436 D402R F336

Account Number and Title: 520000 Revenue From Services Provided

Debit Credit

F144 F336 H301 A186 A710 C145 C420 C426

A188 A714 C188 C422 C650

A708 C109 C190 C424 F144AP

Account Number and Title: 520900 Contra Revenue for Services Provided

Debit Credit

D402 D436 D402R F336 H301

Account Number and Title: 531000 Interest Revenue - Other

Debit Credit

F336 H301 A186 C141 C188 C416 C438

A188 C145 C402 C420 E121

C109 C154 C404AP C422 F144AP

Account Number and Title: 531100 Interest Revenue - Investments

Debit Credit

C455 C611 E117R H301 A186 C141 C418 C607 E117

C605 C619 F336 A188 C145 C419 C621 E119

A250 C154 C420 C624 F144AP

A251 C188 C422 C784

B144 C402 C423 D612

B153 C404AP C450 D614

C109 C416 C603 E113
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 61 March 2018

Account Number and Title: 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit Credit

F336 H301 A186 C141 C188 C420 C437AP

A188 C145 C402 C422 F144AP

C107 C148 C404AP C435

C109 C154 C416 C436

Account Number and Title: 531300 Interest Revenue - Subsidy Amortization

Debit Credit

F336 E118

Account Number and Title: 531400 Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

F336 C145

Account Number and Title: 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit Credit

D402 D424 D402R F336

Account Number and Title: 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit Credit

D402 D424 D436 D438 D402R F336 H301

Account Number and Title: 531800 Contra Revenue for Interest Revenue - Investments

Debit Credit

C603 C621 D424 D438 C605 C619 F336

C607 D402 D436 E205 C611 D402R H301

Account Number and Title: 531900 Contra Revenue for Interest Revenue - Other

Debit Credit

D402 D424 D436 D438 D402R F336 H301
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 62 March 2018

Account Number and Title: 532000 Penalties and Fines Revenue

Debit Credit

F336 H301 A186 C141 C404AP C422

A188 C188 C416 F144AP

C109 C402 C420

Account Number and Title: 532400 Contra Revenue for Penalties and Fines

Debit Credit

D424 D436 D438 F336 H301

Account Number and Title: 532500 Administrative Fees Revenue

Debit Credit

F336 H301 A186 C141 C402 C420

A188 C145 C404AP C422

C109 C188 C416 F144AP

Account Number and Title: 532900 Contra Revenue for Administrative Fees

Debit Credit

D402 D424 D436 D438 D402R F336 H301

Account Number and Title: 540000 Funded Benefit Program Revenue

Debit Credit

F336 H301 A186 C109 C416 C422

A715 C190 C420 F144AP

Account Number and Title: 540500 Unfunded FECA Benefit Revenue

Debit Credit

F336 C421

Account Number and Title: 540600 Contra Revenue for Unfunded FECA Benefit Revenue

Debit Credit

F336
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 63 March 2018

Account Number and Title: 540900 Contra Revenue for Funded Benefit Program Revenue

Debit Credit

D402 D436 D438 D402R F336 H301

Account Number and Title: 550000 Insurance and Guarantee Premium Revenue

Debit Credit

F336 H301 C109 C420 C422 C424 F144AP

Account Number and Title: 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

Debit Credit

D402 D436 D438 D402R F336 H301

Account Number and Title: 560000 Donated Revenue - Financial Resources

Debit Credit

F336 H301 A186 C141 C192 C404AP F144AP

A188 C158 C402 C420

Account Number and Title: 560900 Contra Revenue for Donations - Financial Resources

Debit Credit

D402 D436 D438 D402R F336 H301

Account Number and Title: 561000 Donated Revenue - Nonfinancial Resources

Debit Credit

F336 H301 C102 C164

Account Number and Title: 561900 Contra Donated Revenue - Nonfinancial Resources

Debit Credit

D402 D436 D438 D402R F336 H301

Account Number and Title: 564000 Forfeiture Revenue - Cash and Cash Equivalents

Debit Credit

F336 A186 C172 C174 D554
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 64 March 2018

Account Number and Title: 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

Debit Credit

D402 D402R F336

Account Number and Title: 565000 Forfeiture Revenue - Forfeitures of Property

Debit Credit

F336 A186 C636 D554 D558

Account Number and Title: 565900 Contra Forfeiture Revenue - Forfeitures of Property

Debit Credit

D402 D402R F336

Account Number and Title: 570000 Expended Appropriations

Debit Credit

C132R C137R D102R F128R A146AP B122AP B418AP D106AP E108AP

C134R C138R D108R F148R A202AP B130AP B428AP D107AP E109AP

C136R C139R D110R F336 A514AP B134 B430AP D114AP E204AP

B102AP B202AP B436AP D126AP E412AP

B105AP B402AP B438AP D134AP

B106AP B406AP B604AP E102AP

B107AP B412AP C136AP E104AP

B109AP B416AP C408AP E106AP

Account Number and Title: 570500 Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

Debit Credit

D310R D312R F336 D304 D306AP D308AP

Account Number and Title: 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit Credit

D310R D312R F336 D304 D306AP D308AP
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 65 March 2018

Account Number and Title: 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit Credit

D310R D312R F336 D302 D306AP D308AP

Account Number and Title: 572000 Financing Sources Transferred In Without Reimbursement

Debit Credit

E610 F336 A550 E606 E608

Account Number and Title: 573000 Financing Sources Transferred Out Without Reimbursement

Debit Credit

A548 E510 E512 E514 F336

Account Number and Title: 574000 Appropriated Dedicated Collections Transferred In

Debit Credit

F336 A133AP A184 A185 A189AP

Account Number and Title: 574500 Appropriated Dedicated Collections Transferred Out

Debit Credit

A133 A183 A185AP A189 F146 F336

Account Number and Title: 575000 Expenditure Financing Sources - Transfers-In

Debit Credit

A456 A499 D144R F336 A458 A510 C109 C415

A498 A511 C403 D144

Account Number and Title: 575500 Nonexpenditure Financing Sources - Transfers-In - Other

Debit Credit

A135AP A518 A542 F123AP A161 A410 A450 A482 A532

A422 A519 A546 F336 A167 A416 A454 A508

A171 A420 A462 A516

A173 A438 A467 A528

A177 A446 A474 A531
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 66 March 2018

Account Number and Title: 575600 Nonexpenditure Financing Sources - Transfers-In - Capital 

Transfers

Debit Credit

F336 C196 E516

Account Number and Title: 576000 Expenditure Financing Sources - Transfers-Out

Debit Credit

A500 A512 A514 A500R D141 D142 F123AP F336

A501 A513 D140

Account Number and Title: 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

Debit Credit

A134 A406 A442 A486 F121 A424 A523 A540 F336

A145 A414 A452 A488 A522 A530R A544

A163 A426 A466 A520

A165 A430 A469 A530

A179 A434 A478 A534

Account Number and Title: 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital 

Transfers

Debit Credit

A143 B139 F336

Account Number and Title: 577500 Nonbudgetary Financing Sources Transferred In

Debit Credit

F336 C155 C420 E604 F144AP

Account Number and Title: 577600 Nonbudgetary Financing Sources Transferred Out

Debit Credit

D148 D149AP E508 E509 F336

Account Number and Title: 578000 Imputed Financing Sources

Debit Credit

F336 E402
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 67 March 2018

Account Number and Title: 579000 Other Financing Sources

Debit Credit

F336 C119 C145 C430

Account Number and Title: 579100 Adjustment to Financing Sources - Credit Reform

Debit Credit

A202AP A208 D147AP D150 A206 D147 D149 D150AP

A204 D146 D149AP F336

Account Number and Title: 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

Debit Credit

B425 F336

Account Number and Title: 579500 Seigniorage

Debit Credit

F336 C145

Account Number and Title: 580000 Tax Revenue Collected - Not Otherwise Classified

Debit Credit

F336 A186 A188 C141 C143AP D586

Account Number and Title: 580100 Tax Revenue Collected - Individual

Debit Credit

F336 A188 C141 C143AP D586

Account Number and Title: 580200 Tax Revenue Collected - Corporate

Debit Credit

F336 A188 C141 C143AP D586

Account Number and Title: 580300 Tax Revenue Collected - Unemployment

Debit Credit

F336 A188 C141 C143AP D586
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 68 March 2018

Account Number and Title: 580400 Tax Revenue Collected - Excise

Debit Credit

F336 A188 C141 C143AP D586

Account Number and Title: 580500 Tax Revenue Collected - Estate and Gift

Debit Credit

F336 A188 C141 C143AP D586

Account Number and Title: 580600 Tax Revenue Collected - Customs

Debit Credit

F336 A188 C141 C143AP D586

Account Number and Title: 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit Credit

C143AP D586 F336 C402 C404AP C422

Account Number and Title: 582100 Tax Revenue Accrual Adjustment - Individual

Debit Credit

C143AP D586 F336 C402 C404AP C422

Account Number and Title: 582200 Tax Revenue Accrual Adjustment - Corporate

Debit Credit

C143AP D586 F336 C402 C404AP C422

Account Number and Title: 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit Credit

C143AP D586 F336 C402 C404AP C422

Account Number and Title: 582400 Tax Revenue Accrual Adjustment - Excise

Debit Credit

C143AP D586 F336 C402 C404AP C422
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 69 March 2018

Account Number and Title: 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit Credit

C143AP D586 F336 C402 C404AP C422

Account Number and Title: 582600 Tax Revenue Accrual Adjustment - Customs

Debit Credit

C143AP D586 F336 C402 C404AP C422

Account Number and Title: 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit Credit

D402 D424 D438 D402R F336

Account Number and Title: 583100 Contra Revenue for Taxes - Individual

Debit Credit

D402 D424 D438 D402R F336

Account Number and Title: 583200 Contra Revenue for Taxes - Corporate

Debit Credit

D402 D424 D438 D402R F336

Account Number and Title: 583300 Contra Revenue for Taxes - Unemployment

Debit Credit

D402 D424 D438 D402R F336

Account Number and Title: 583400 Contra Revenue for Taxes - Excise

Debit Credit

D402 D424 D438 D402R F336

Account Number and Title: 583500 Contra Revenue for Taxes - Estate and Gift

Debit Credit

D402 D424 D438 D402R F336
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 70 March 2018

Account Number and Title: 583600 Contra Revenue for Taxes - Customs

Debit Credit

D402 D424 D438 D402R F336

Account Number and Title: 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit Credit

B118 B416 F336

Account Number and Title: 589100 Tax Revenue Refunds - Individual

Debit Credit

B118 B416 F336

Account Number and Title: 589200 Tax Revenue Refunds - Corporate

Debit Credit

B118 B416 F336

Account Number and Title: 589300 Tax Revenue Refunds - Unemployment

Debit Credit

B118 B416 F336

Account Number and Title: 589400 Tax Revenue Refunds - Excise

Debit Credit

B118 B416 F336

Account Number and Title: 589500 Tax Revenue Refunds - Estate and Gift

Debit Credit

B118 B416 F336

Account Number and Title: 589600 Tax Revenue Refunds - Customs

Debit Credit

B118 B416 F336
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 71 March 2018

Account Number and Title: 590000 Other Revenue

Debit Credit

F144 F336 H301 A186 C109 C188 C416 C424

A188 C141 C402 C420 C630

B200 C145 C404AP C422 F144AP

Account Number and Title: 590900 Contra Revenue for Other Revenue

Debit Credit

D402 D424 D436 D438 D402R F336 H301

Account Number and Title: 591900 Revenue and Other Financing Sources - Cancellations

Debit Credit

F120 F122 F128AP F336

Account Number and Title: 592100 Valuation Change in Investments - Exchange Stabilization 

Fund

Debit Credit

D579R F336 D579

Account Number and Title: 592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

Debit Credit

D503R F336 D503

Account Number and Title: 592300 Valuation Change in Investments - Beneficial Interest in Trust

Debit Credit

D503R F336 C141 D503

Account Number and Title: 599000 Collections for Others - Statement of Custodial Activity

Debit Credit

C141AP C142 C143AP D584 F336
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 72 March 2018

Account Number and Title: 599100 Accrued Collections for Others - Statement of Custodial 

Activity

Debit Credit

C402AP C404 C143AP D422 D424AP D584 F336

Account Number and Title: 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Debit Credit

C143AP C146AP C196AP D585 F336

C145AP C147 D503AP

Account Number and Title: 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

Debit Credit

C403AP C405 C420AP E516AP C143AP C196AP D585

C146AP D420R F336

Account Number and Title: 599700 Financing Sources Transferred In From Custodial Statement 

Collections

Debit Credit

F336 A212

Account Number and Title: 599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

Debit Credit

A210 F336

Account Number and Title: 610000 Operating Expenses/Program Costs

Debit Credit

A146 B107 B436 D107 E104 C132 C139AP D308AP E114 F336

A514 B138 B444 D126 E108 C134 D102 D582 E116 H300

B102 B154 B604 D134 E204AP C136AP D108 E110 E414

B104 B402 B606 D510 E412 C138AP D110 E112 F128

B105 B406 C102 D534 E418

B106 B412 D106 E102 E506
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 73 March 2018

Account Number and Title: 615000 Expensed Asset

Debit Credit

B402 F336

Account Number and Title: 619000 Contra Bad Debt Expense - Incurred for Others

Debit Credit

F336

Account Number and Title: 619900 Adjustment to Subsidy Expense

Debit Credit

F336 D112AP D113 D149AP D150

Account Number and Title: 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Debit Credit

B109 B418 F336 H300

Account Number and Title: 632000 Interest Expenses on Securities

Debit Credit

B109 B418 E124 E126 F336 H300

Account Number and Title: 633000 Other Interest Expenses

Debit Credit

B109 B416 B418 D612 D614 F336 H300

Account Number and Title: 633800 Remuneration Interest

Debit Credit

B210

Account Number and Title: 634000 Interest Expense Accrued on the Liability for Loan Guarantees

Debit Credit

E122 F336
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 74 March 2018

Account Number and Title: 640000 Benefit Expense

Debit Credit

B402 D106 D126 E104 C132 D108 D308AP

B604 D107 D134 E106 D102 D110 F336

Account Number and Title: 650000 Cost of Goods Sold

Debit Credit

C630 C648 D538 E110 B108AP C134 D102 D566R E116

C642 D106 D566 E114 C132 C414 D308AP E112 F336

C646 D107 E102 E408

Account Number and Title: 660000 Applied Overhead

Debit Credit

E110 E112 E114 E116 F336 D514 E404

Account Number and Title: 661000 Cost Capitalization Offset

Debit Credit

F336 D514

Account Number and Title: 671000 Depreciation, Amortization, and Depletion

Debit Credit

E120 E110 E114 E404

E112 E116 F336

Account Number and Title: 672000 Bad Debt Expense

Debit Credit

D404 D420 F336

Account Number and Title: 673000 Imputed Costs

Debit Credit

E402 F336
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 75 March 2018

Account Number and Title: 679000 Other Expenses Not Requiring Budgetary Resources

Debit Credit

B405 C137 D518 D582 E416 B108AP D128 D566R F336

B424 C138AP D528 E406 B424R D526 D580 H300

C136AP C139AP D566 E410 C414 D528R E109R

Account Number and Title: 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental 

Administrative Fees 

Debit Credit

F336 B407

Account Number and Title: 680000 Future Funded Expenses

Debit Credit

B420 B424 D112AP D113 F130 B105 B436 D146 F336

B424R D145 D147AP H300

Account Number and Title: 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Debit Credit

B422 F336 H300

Account Number and Title: 690000 Nonproduction Costs

Debit Credit

B102 B406 B604 D107 E102 B108AP C134 D102 D110 F336

B402 B436 D106 D134 C132 C414 D108 D308AP H300

Account Number and Title: 711000 Gains on Disposition of Assets - Other

Debit Credit

F338 H301 C161 C615 C628 C644 C648

C610 C626 C632 C646 E602

Account Number and Title: 711100 Gains on Disposition of Investments

Debit Credit

F338 H301 C602 C608 C622 C702 C752

C606 C618 C624 C706 C753
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 76 March 2018

Account Number and Title: 711200 Gains on Disposition of Borrowings

Debit Credit

F338 H301 B121AP B131 B135

Account Number and Title: 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

Debit Credit

F338 D570

Account Number and Title: 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

Debit Credit

D571 F340

Account Number and Title: 718000 Unrealized Gains

Debit Credit

F338 H301 D589

Account Number and Title: 718100 Unrealized Gain - Exchange Stabilization Fund

Debit Credit

D592

Account Number and Title: 719000 Other Gains

Debit Credit

F338 H301 A208 D569 D575 D604

C613 D574 D578 D610

Account Number and Title: 719090 Gains on International Monetary Fund Assets

Debit Credit

H438 H446

Account Number and Title: 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Debit Credit

D612 D614
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 77 March 2018

Account Number and Title: 721000 Losses on Disposition of Assets - Other

Debit Credit

C161 C615 C634 C648 E602 F340 H300

C609 C626 C644 D418

C610 C628 C646 E502

Account Number and Title: 721100 Losses on Disposition of Investments

Debit Credit

C602 C608 C622 C704 C754 F340 H300

C604 C618 C624 C708 C755

Account Number and Title: 721200 Losses on Disposition of Borrowings

Debit Credit

B121AP B131 B137 C149 C153 F340 H300

Account Number and Title: 727100 Gains on Changes in Long-Term Assumptions

Debit Credit

F338 D570

Account Number and Title: 727200 Losses on Changes in Long-Term Assumptions

Debit Credit

D571 F340

Account Number and Title: 728000 Unrealized Losses

Debit Credit

D589 F340 H300

Account Number and Title: 728100 Unrealized Losses - Exchange Stabilization Fund

Debit Credit

D594
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 78 March 2018

Account Number and Title: 729000 Other Losses

Debit Credit

A206 C194 D542 D568 D576 B424R C137 F340 H300

B108 C613 D548 D572 D606

B424 D523 D564 D573 D608

Account Number and Title: 729090 Losses on International Monetary Fund Assets

Debit Credit

H402 H440 H449

Account Number and Title: 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Debit Credit

D612 D614

Account Number and Title: 729200 Other Losses from Impairment of Assets

Debit Credit

C613 F340 H300

Account Number and Title: 730000 Extraordinary Items

Debit Credit

D550 F338 H301 F340 H300

Account Number and Title: 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit Credit

D306 D312 F338 H301 D308 D310 F340 H300

Account Number and Title: 740100 Prior-Period Adjustments Due to Changes in Accounting 

Principles

Debit Credit

D306 D532 F338 D308 D310 F340 H300

D312 D536 H301
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 79 March 2018

Account Number and Title: 740500 Prior Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior Year

Debit Credit

D306 D312 F338 H301 D308 D310 F340 H300

Account Number and Title: 750000 Distribution of Income - Dividend

Debit Credit

C435AP C437 C149AP C153AP F125 F340

Account Number and Title: 760000 Changes in Actuarial Liability

Debit Credit

B426 F338 B426R F340

Account Number and Title: 801000 Guaranteed Loan Level

Debit Credit

G102 F344 F352

Account Number and Title: 801500 Guaranteed Loan Level - Unapportioned

Debit Credit

G104 G102

Account Number and Title: 802000 Guaranteed Loan Level - Apportioned

Debit Credit

F346 G106 G104

Account Number and Title: 804000 Guaranteed Loan Level - Used Authority

Debit Credit

F344 G106

Account Number and Title: 804500 Guaranteed Loan Level - Unused Authority

Debit Credit

F352 F346
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 80 March 2018

Account Number and Title: 805000 Guaranteed Loan Principal Outstanding

Debit Credit

G108 G110

Account Number and Title: 805300 Guaranteed Loan New Disbursements by Lender

Debit Credit

F348 G108

Account Number and Title: 806500 Guaranteed Loan Collections, Defaults, and Adjustments

Debit Credit

G110 F350

Account Number and Title: 807000 Guaranteed Loan Cumulative Disbursements by Lenders

Debit Credit

F350 F348

Account Number and Title: 809100 Partial or Early Cancellation of Authority

Debit Credit

E204 F301 F390AP

Account Number and Title: 809200 Offset for Partial or Early Cancellation of Authority

Debit Credit

F301 F390AP E204

Account Number and Title: 880100 Offset for Purchases of Assets

Debit Credit

C132R C134R C136R C138R F370 B152AP B430AP D134AP G122

B402AP B438AP D514AP G124

B406AP B604AP G120

Account Number and Title: 880200 Purchases of Property, Plant, and Equipment

Debit Credit

B402AP B604AP D514AP C132R C134R C136R C138R F370

B406AP D134AP G120
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2018-04 III AP - 81 March 2018

Account Number and Title: 880300 Purchases of Inventory and Related Property

Debit Credit

B402AP B430AP B604AP D514AP C132R C134R C136R C138R F370

B406AP B438AP D134AP G122

Account Number and Title: 880400 Purchases of Assets - Other

Debit Credit

B152AP B406AP D134AP G124 C132R C134R C136R C138R F370

B402AP B604AP D514AP G122
Part 2, Section IV: USSGL Account Attributes

To meet external reporting requirements, agencies need data at a level below the 6-digit USSGL account.

Agencies’ systems must capture this information at the transaction level by recording transactions using

USSGL 6-digit accounts plus attributes. This section provides an Attribute Definition Report and an

Attribute Table for both proprietary and budgetary USSGL accounts and attributes reported to the

Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS).

The Attribute Definition report provides definitions and related information for all attributes associated with

each entry. Agencies report on those attributes described in the detailed financial information entity. The

Attribute Table shows USSGL accounts, account titles, and normal balance indicators for USSGL accounts

that agencies use for GTAS reporting. Also, the tables show related attributes agencies must provide for

each USSGL account reported in GTAS.

The USSGL proprietary account data in the Attribute Table shows the related attribute information captured

at the transaction level that support production of the Financial Report of the United States Government.

The USSGL crosswalks for the financial statements reference these attributes as a requirement for proper

reporting on the particular financial statement line items.

Attributes are like adjectives that further describe a USSGL account in order to meet a specific reporting

requirement. Domain values are all of the possible valid choices within an attribute. For example, if there is

a red chair and a blue chair in a room, then you only need one attribute to describe them: color. The valid

domain values within the attribute “color” would be “red” or “blue.” If you wanted the red chair, there would

be no need to use additional adjectives such as weight, height, or size to describe it. This is because, in

this example, color is enough to uniquely identify the chair. Therefore, only those attributes and those

domain values that are necessary to uniquely identify the reporting requirement appear on the crosswalks.

Note:

Some USSGL accounts do not have certain attributes in this document for reporting purposes, but do require these attributes

for accounting purposes. An example is downward adjustments of prior-year obligations. For reporting purposes, the following

USSGL Accounts do not need the reimbursable flag attribute with the domain values of direct and reimbursable: USSGL

accounts 487100, “Downward Adjustments of Prior-Year Unpaid Undelivered Orders–Obligations, Recoveries,” 487200,

“Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders–Obligations, Refunds Collected,” 497100,

“Downward Adjustments of Prior-Year Unpaid Delivered Orders–Obligations, Recoveries,” and 497200, “Downward Adjustments

of Prior-Year Paid Delivered Orders–Obligations, Refunds Collected.” However, at yearend these accounts close to the

following USSGL accounts which require the reimbursable flag attribute for reporting: USSGL accounts 480100, “Undelivered

Orders–Obligations, Unpaid,” 480200, “Undelivered Orders–Obligations, Prepaid/Advanced,” 490100, “Delivered Orders–

Obligations, Unpaid,” and 490200, “Delivered Orders–Obligations, Paid.” Therefore, an agency must similarly identify the

adjustment accounts to close these accounts properly.

Section IV Page Number

USSGL Attribute Definition Report (ADR) IV ADR - 1

USSGL Account Attribute Table (AT) IV AT - 1

Page 1 of 1
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2018-04 IV ADR - 1 March 2018

Anticipated Indicator Anticipated Indicates that the transaction is expected or anticipated to 

occur in the current fiscal year.

N - No,

Y - Yes

1/A USSGL USSGL

Apportionment Category 

B Program Code

Apport Cat B The code representing the category A/B and B program used 

on the SF 132 apportionment schedule. Apportionment 

Category B Program Code is a four digit number that 

represents a line on the apportionment schedule. The 

category B program code is required if the apportionment 

category is A/B or B. Category B programs are subject to the 

Anti-Deficiency Act.

#### - Apportionment Category B 

Program Code

4/N OMB Circ. 

No. A-11

Bulk File

Apportionment Category 

Code

Apport Cat Identifies OMB apportionments by quarters (Category A) or 

by other specified time periods, programs, activities, projects, 

objects, or combinations of these (Category B), or are not 

subject to apportionment (Category E).

A - Category A - Quarterly 

Apportionments,

B - Category B - Apportionments 

other than quarterly,

E - Exempt from Apportionment

1/A OMB Circ. 

No. A-11

Bulk File

Authority Type Code Auth Type Code Distinguishes among the types of budgetary resources, where 

it is not possible to do so by the USSGL Account Number 

Code. For example, the USSGL rescission accounts (USSGL 

accounts 439200 and 439300) do not distinguish between 

rescissions of appropriations or contract authority.

B - Borrowing Authority,

C - Contract Authority,

D - Advance Appropriation,

E - Appropriation (Advance 

Funding) available in Prior Year,

F - Appropriation (Advance 

Funding) available from 

Subsequent Year,

P - Appropriation (excluding 

Advance Funding),

R - Reappropriation,

S - Spending Authority from 

Offsetting Collections

1/A OMB Circ. 

No. A-11, 

TFM 2-4200

Bulk File

Availability Time 

Indicator

Avail Time Indicates whether a budgetary resource is available for new 

obligations in the current period, or in a subsequent period 

within the current fiscal year or after being reapportioned in a 

future fiscal year.

A - Available in current period,

S - Available in subsequent period

1/A OMB Circ. 

No. A-11

Bulk File

BEA Category Indicator BEA Cat Indicates whether the Budget Enforcement Act (BEA) 

category is mandatory or discretionary.

D - Discretionary,

M - Mandatory

1/A OMB Circ. 

No. A-11

Bulk File

Begin End Indicator Begin/End Indicates whether the balance or an USSGL account/attribute 

combination is at the start of the fiscal year or at the end of a 

period. 

B - Beginning Balance,

E - Ending Balance

1/A TFM Bulk File
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2018-04 IV ADR - 2 March 2018

Borrowing Authority 

From the Public

Borrowing 

Authority From 

the Public

Definite Indefinite Borrowing Authority from the Public D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C MTS TAS

Borrowing Authority 

From the Treasury

Borrowing 

Authority From 

the Treasury

Definite Indefinite Borrowing Authority D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C Treasury TAS

Borrowing Source Code Borrow Source Indicates whether borrowing took place from the public, 

Treasury, or a Federal financing bank.

F - Federal Financing Bank,

P - Public,

T - Treasury

1/A TFM, OMB 

Circ. No. A-11

Bulk File

Budgetary Impact 

Indicator

Budgetary 

Impact Indicator

Indicates whether financing resources and non-exchange 

revenue have an impact on the budget.

D - Budgetary Impact,

E - Non-Budgetary Impact

1/A TFM Bulk File

Budgetary Proprietary 

Code

Budg/Prop Indicates if a USSGL account is reported on a budgetary, 

proprietary statement or both. For example USSGL account 

161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service is reported on the Balance Sheet 

and the Schedule P. USSGL account 161000 domain value 

will be A. 

A - Both Budgetary and 

Proprietary,

B - Budgetary,

P - Proprietary

1/A OMB Circ. 

No. A-11, 

OMB Circ. 

No. A-136, 

TFM

USSGL

Contract Authority Contract 

Authority

Definite or Indefinite Contract Authority D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C MTS TAS

Credit Cohort Year Cohort Yr Fiscal year when direct loans are obligated or guarantees 

committed by a program, even if disbursements occur in 

subsequent fiscal years.

1001 - OPIC Working Capital,

1992-2019

4/N OMB Circ. 

No. A-11

Bulk File

Custodial Noncustodial 

Indicator

Cust/Noncust Custodial amounts are reported on the Statement of Custodial 

Activity (SCA) or on the custodial footnote. Noncustodial 

amounts are not reported on the SCA nor on the custodial 

footnote.

A - Non-custodial,

S - Custodial

1/A SFFAS #7, 

OMB Circ. 

No. A-136

Bulk File

Debit Credit Indicator Debit/Credit Indicates whether the balance reported is a debit or credit. C - Credit,

D - Debit

1/A OMB Circ. 

No. A-11, 

OMB Circ. 

No. A-136, 

TFM

Bulk File
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2018-04 IV ADR - 3 March 2018

Disaster Emergency Fund 

Code

DEFC Distinguishes whether the budgetary resources, obligations 

incurred, unobligated and obligated balances, and outlays are 

classified as disaster, emergency, or neither. Note - Once a 

disaster has been identified, the title "Disaster and 

Emergency Item 1" for example will be replaced with the 

actual title identified by OMB such as "Emergency PL 115-

56."

A - Emergency PL 115-56,

B - Emergency PL 115-72,

C - Emergency PL 115-123,

D - Disaster and Emergency Item 

4,

E - Disaster and Emergency Item 

5,

F - Disaster and Emergency Item 

6,

G - Disaster and Emergency Item 

7,

H - Disaster and Emergency Item 

8,

Q - Non Disaster or Emergency

1/A OMB 

Guidance/

TFM

Bulk File

Exchange Nonexchange 

Code

Exch/Nonexch Indicates whether the revenue, gains or losses balances being 

reported is exchange (X), nonexchange (T) or (E) exchange 

revenue with little or no associated costs. 

E - Exchange without associated 

costs,

T - Nonexchange,

X - Exchange

1/A SFFAS #7, 

TFM 

Bulk File

Federal Non-Federal 

Code

Fed/NonFed Indicates the type of entity involved in transactions with the 

reporting entity: other Federal entities (F); non-Federal 

entities such as private/local/state/tribal/foreign governments 

(N), exceptions for other non-Federal partners (E), 

unidentified Federal activity that does not have a trading 

partner (Z), or General Fund of the U.S. Government only 

(G). 

E - Non Federal Exception,

F - Federal,

G - General Fund of the U.S. 

Government Only,

N - Non Federal,

Z - Non-Reciprocating Federal 

Activity

1/A SFFAS #7, 

TFM 

Bulk File

Financing Account Code Financing 

Account Code

Indicates whether the Federal account symbol is a Direct 

Loan Financing Account, a Guaranteed Loan Financing 

Account, or is not a financing account as defined by the 

Federal Credit Reform Act of 1990.

D - Direct,

G - Guaranteed,

N - Nonfinancing

1/A SF 133, 

Schedule P

TAS
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2018-04 IV ADR - 4 March 2018

GTAS Fund Type Code Fund Type A classification established in law that describes an OMB 

account's relationship to the Government, and the source of 

the receipts that the account is provided. The first digit (and 

sometimes second digit, as well) of the Treasury Account 

Main Code is also used to designate General Fund category 

(I TFM 2-1500).

CF - Clearing Account (F3500-

F3885),

DF - Deposit Fund. (6000-6999),

EC - Consolidated Working Fund 

(3900-3959),

EG - General Fund (0000-3899),

EM - Management Fund (3960-

3999),

EP - Public Enterprise Revolving 

Funds (4000-4499),

ER - Intragovernmental Revolving 

Funds (4500-4999),

ES - Special Fund (5000-5999),

ET - Trust Non-revolving Fund 

(8000-8399 & 8500-8999),

GA - General Fund of the U.S. 

Government Authority,

MR - Miscellaneous Unavailable 

Receipts (9500-9550),

TR - Trust Revolving Fund (8400-

8499),

UG - Unavailable General Fund 

Receipt (0000-3499),

US - Unavailable Special Fund 

Receipt (5000-5999),

UT - Unavailable Trust NonRevolving Fund Receipt (8000-

8399 & 8500-8999)

2/A FAST Book TAS

Normal Balance Indicator Norm Bal Normal condition of the balance in an USSGL account (debit 

or credit).

C - Credit,

D - Debit

1/A SF 133, 

Schedule P

USSGL
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2018-04 IV ADR - 5 March 2018

Prior Year Adjustment 

Code

PY Adj Changes to obligated or unobligated balances that occurred in 

the previous fiscal year but were not recorded in the 

appropriate TAFS as of October 1 of the current fiscal year. 

Exclude upward and downward adjustments to currentyear/prior-year obligations and most reclassifications from 

clearing accounts.

B - Adjustment to prior-year 

reporting - backdated in Treasury's 

central accounting system,

P - Adjustment to prior-year 

reporting - not backdated in 

Treasury's central accounting 

system,

X - Not an adjustment to prioryear reporting

1/A OMB Circ. 

No. A-11

Bulk File

Program Report Category 

Code

Program Rpt Cat Identifies a program report category that agencies use when 

reporting their obligations in their detailed financial 

information. Agencies may use this code when reporting 

either Category A or Category B obligations. Unlike the 

Apportionment Category B Program, this code is NOT 

subject to the Anti-Deficiency Act.

## - Program Report Category 

Code

2/N OMB Circ. 

No. A-11

Bulk File

Reduction Type Code Reduction Type The code representing the type of reduction being reported 

(e.g., Across The Board, Sequestration or Other) in detailed 

financial information. 

ATB - Across The Board 

reduction,

OTR - Reductions other than ATB 

and SEQ,

SEQ - Sequestration,

XXX - N.A.

3/A OMB Circ. 

No. A-11

Bulk File

Reimbursable Flag 

Indicator

Reimb Flag Indicates whether amounts for goods, services, and joint 

project support are financed by offsetting collections.

D - Direct,

R - Reimbursable

1/A OMB Circ. 

No. A-11

Bulk File

Reporting Type Code Reporting Type 

Code

Indicates at the TAS level activity related to non-Federal 

ownership interest or statutory dedication of specifically 

identified revenues to designated activities.

E - Dedicated Collection,

F - Fiduciary,

U - Undesignated

1/A SFFAS 27 TAS
Part 2 Fiscal Year 2018 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2018-04 IV ADR - 6 March 2018

TAS Status Code TAS Status Expired - time period the budget authority is no longer 

available for new obligations but is still available for 

disbursement.

Unexpired - time period the budget authority is available for 

incurring "new" obligations. Annual budget authority lasts 

for up to one fiscal year. Multi-year authority lasts for longer 

periods. No-year authority last indefinitely.

Canceled - time period after the last expired year, the account 

is closed, and the balances are canceled. The authority to 

disburse is canceled and is no longer available for any 

purpose.

C - Canceled,

E - Expired,

U - Unexpired

1/A OMB Circ. 

No. A-11

TAS

TAS Status Transitioning 

Code

Trans. Code Expiring - Applies to annual and multi year accounts only. 

TAS Status Transitioning Flag is set to expiring in period 12 

of the ending year of availability.

Canceling - Applies to annual and multi year accounts. For 

annual and multi year accounts, the TAS Status Transitioning 

Flag is set to cancelling in period 12 of the 5th expired year. 

K - Canceling,

N - Not applicable,

X - Expiring

1/A TFM TAS

Trading Partner Agency 

Identifier

Trading Ptnr Represents the agency identifier of the other department, 

agency, or establishment of the U. S. Government involved in 

transactions with the reporting entity. Required if the 

Fed/Non-Federal Indicator = F or G.

### - Trading Partner (CGAC 

three-digit department code)

3/N FAST Book Bulk File

Trading Partner Main 

Account Code

Trading Ptnr 

Main

Represents the treasury main account code of the other 

department, agency, or establishment of the U. S. 

Government involved in transactions with the reporting 

entity. Required if the Fed/Non-Federal Indicator = F.

 - Blank is Acceptable,

#### - Trading Partner Account 

(Must be a valid main account for 

the trading partner.)

4/N FAST Book Bulk File

Year of Budget Authority 

Indicator

Year of BA Identifies whether outlays are from the new budget authority 

(NEW) or from budget authority carried forward from the 

prior year (BAL). Used for expenditure TAS that are not 

credit financing TAS.

BAL - Outlays from balances 

brought forward,

NEW - Outlays from new budget 

authority

3/A OMB Circ. 

No. A-11

Bulk File
Bulletin No. 2018-04 IV AT - 1 March 2018

Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

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 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 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

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 Assets - Holdings of Special 

Drawing Rights

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

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 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 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 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

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

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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. 2018-04 IV AT - 2 March 2018

Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

136500 Allowance for Loss on Penalties and Fines 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

136700 Allowance for Loss on Penalties and Fines 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

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

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

137500 Allowance for Loss on Administrative Fees 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

137700 Allowance for Loss on Administrative Fees 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

137800 Allowance for Loss on Administrative Fees 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

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 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

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 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

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
Bulletin No. 2018-04 IV AT - 3 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

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

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
Bulletin No. 2018-04 IV AT - 4 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

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

198000 Asset for Agency's Custodial and Non-Entity Liabilities N P D B/E D/C F ### /#### GA U N U N

199000 Other Assets N P D 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

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 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

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

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 Employee Health Care Liability 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

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 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. 2018-04 IV AT - 5 March 2018

Part 2

SUPPLEMENT

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Adj DEFC

Pgm 

Rpt 

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Reimb 

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Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

240000 Liability for Nonfiduciary 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

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

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 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 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

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 G/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/N

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

of Custodial Activity

N P C B/E D/C A 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/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/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/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

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 Z 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 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 Z 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 Z 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
Bulletin No. 2018-04 IV AT - 6 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

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

403200 Estimated Indefinite Contract Authority Y B D E D/C D/M A/B/C/D/

E/F/G/H/

Q

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

403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M A/B/C/D/

E/F/G/H/

Q

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

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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

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

2019

A/B/C/D/

E/F/G/H/

Q

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-

2019

A/B/C/D/

E/F/G/H/

Q

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 - Prior-Year Balances

Y B C E D/C 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

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

2019

A/B/C/D/

E/F/G/H/

Q

D/R 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 A/B/E D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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

2019

A/B/C/D/

E/F/G/H/

Q

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-

2019

A/B/C/D/

E/F/G/H/

Q

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

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

/P/R/S

D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

ES/ET E/F/U N U/E X/K/N
Bulletin No. 2018-04 IV AT - 7 March 2018

Part 2

SUPPLEMENT

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Cohort 

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PY

Adj DEFC

Pgm 

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Reimb 

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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

411800 Reestimated Loan Subsidy Appropriation N B D E D/C B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

411990 Other Appropriations Realized - International Monetary Fund N B D E D/C P B/P/X EG U N U N

411991 Other Appropriations Realized - International Monetary Fund - 

Reserve Tranche

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

411992 Other Appropriations Realized - International Monetary Fund - 

Letter of Credit

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

411993 Other Appropriations Realized - International Monetary Fund - 

New Arrangements to Borrow

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

411994 Other Appropriations Realized - International Monetary Fund - 

Exchange Rate Changes (NAB)

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

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

2019

A/B/C/D/

E/F/G/H/

Q

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

412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

N B D E D/C P/S D/M P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

SEQ/XXX 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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N
Bulletin No. 2018-04 IV AT - 8 March 2018

Part 2

SUPPLEMENT

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Year 

of 

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Type Fund Type

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TAS 

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Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out

N B C E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 B/P/X A/B/C/D/

E/F/G/H/

Q

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

413100 Current-Year Contract Authority Realized N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

Q

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

413200 Substitution of Contract Authority N B C E D/C S P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

413400 Contract Authority Withdrawn N B C E D/C P/X A/B/C/D/

E/F/G/H/

Q

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

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

413900 Contract Authority Carried Forward N B D B/E D/C A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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

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

2019

P/X A/B/C/D/

E/F/G/H/

Q

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 N B C E D/C 1001/1992-

2019

X A/B/C/D/

E/F/G/H/

Q

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

414300 Current-Year Decreases to Indefinite Borrowing Authority 

Realized

N B C E D/C D/M F/P/T 1001/1992-

2019

P/X A/B/C/D/

E/F/G/H/

Q

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 F/P/T 1001/1992-

2019

P/X A/B/C/D/

E/F/G/H/

Q

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 F/P/T 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Bulletin No. 2018-04 IV AT - 9 March 2018

Part 2

SUPPLEMENT

USSGL 

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Indicator

Cohort 

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Cust/ 

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Pgm 

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Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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Financing 

Account 

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TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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 F/P/T 1001/1992-

2019

B/X A/B/C/D/

E/F/G/H/

Q

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 F/P/T 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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

415000 Reappropriations - Transfers-In N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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

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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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

415300 Transfers of Contract Authority - Nonallocation N B D B/E D/C F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

BAL/

NEW

ET E/F/U N U X/K/N

415400 Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred

N B D E D/C B/P/X A/B/C/D/

E/F/G/H/

Q

ET E/F/U N U X/K/N

415500 Appropriation To Liquidate Contract Authority - Allocation - 

Transferred

N B D E D/C B/P/X A/B/C/D/

E/F/G/H/

Q

ET E N U X/K/N

415700 Authority Made Available From Receipt or Appropriation 

Balances Previously Precluded From Obligation

N B D E D/C C/P P/X A/B/C/D/

E/F/G/H/

Q

EG/ES/ET E/F/U N U X/K/N

415800 Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation

N B D E D/C D/M P/X A/B/C/D/

E/F/G/H/

Q

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 B/P/X A/B/C/D/

E/F/G/H/

Q

ET E N U N

415901 Repayment of Repayable Advances - Prior-Year Balances N B C E D/C B/P B/P/X A/B/C/D/

E/F/G/H/

Q

ET E N U N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P

/S

D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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/C D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

N B D B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EG/EP/ES/ET E/F/U N U X/K/N
Bulletin No. 2018-04 IV AT - 10 March 2018

Part 2

SUPPLEMENT

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Budgetary 

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Cohort 

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Cust/ 

Noncust

Exch/ 

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Fed/ 

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Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

416700 Allocations of Realized Authority - Transferred From Invested 

Balances

N B D E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417100 Nonallocation Transfers of Invested Balances - Receivable N B D B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Nonallocation Transfers of Invested Balances - Payable N B C B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Nonallocation Transfers of Invested Balances - Transferred N B D E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

SEQ/XXX EG/EP/ES/ET E/F/U N U/E X/K/N

417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417590 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts - International Monetary Fund

N B D E D/C P/S F ### #### B/P/X EG U N U N

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 F ### #### B/P/X EG U N U N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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-

2019

A/B/C/D/

E/F/G/H/

Q

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 F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U G/N U/E X/K/N

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

N B D E D/C P/S F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 B/P/X A/B/C/D/

E/F/G/H/

Q

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 P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N
Bulletin No. 2018-04 IV AT - 11 March 2018

Part 2

SUPPLEMENT

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Cohort 

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Adj DEFC

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

ET E/F/U N U/E X/K/N

420100 Total Actual Resources - Collected N B D B/E D/C 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 EG U N U N

421000 Anticipated Reimbursements and Other Income Y B D E D/C A/B/E D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/E D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

2019

E/F B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1001/1992-

2019

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422500 Expenditure Transfers from Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-

2019

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 D/M 1001/1992-

2019

E/F/N B/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred

N B D E D/C D/M 1001/1992-

2019

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300 Reimbursements and Other Income Earned - Receivable - 

Transferred

N B D E D/C D/M 1001/1992-

2019

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-

2019

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

424000 Appropriations Reduced by Offsetting Collections or Receipts 

- Collected

N B C E C A/B/C/D/

E/F/G/H/

Q

EG/ES/ET E/F/U N U N

425100 Reimbursements and Other Income Earned - Receivable N B D B/E D/C D/M 1001/1992-

2019

E/F B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425200 Reimbursements and Other Income Earned - Collected N B D E D/C D/M 1001/1992-

2019

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Bulletin No. 2018-04 IV AT - 12 March 2018

Part 2

SUPPLEMENT

USSGL 

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Debit/ 

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Type 

Code

Apport 

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Budgetary 

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Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

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Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

N B D E D/C D/M 1001/1992-

2019

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426000 Actual Collections of "governmental-type" Fees N B D E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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 NonFederal Sources

N B D E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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 A/B/C/D/

E/F/G/H/

Q

EP U N U N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427700 Other Actual Collections - Federal N B D E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Bulletin No. 2018-04 IV AT - 13 March 2018

Part 2

SUPPLEMENT

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of 

BA

Reduction 

Type Fund Type

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Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

429500 Adjustments to the Exchange Stabilization Fund N B D B/E D/C P/X A/B/C/D/

E/F/G/H/

Q

EG/EP E/F/U N U X/K/N

429590 Adjustments to the International Monetary Fund N B D B/E D/C P/X EG U N U N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C A/B/E 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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

N B D E D/C P/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435000 Canceled Authority N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 B/P/X EG U N U N

435500 Cancellation of Appropriation From Unavailable Receipts N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

ES/ET E/F/U N U/E X/K/N

436000 Appropriation Purpose Fulfilled - Balance Not Available N B C B/E C P/X A/B/C/D/

E/F/G/H/

Q

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 B/P/X A/B/C/D/

E/F/G/H/

Q

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

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

Q

ATB/OTR/

SEQ

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 A/B/C/D/

E/F/G/H/

Q

OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N
Bulletin No. 2018-04 IV AT - 14 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

N B C B/E D/C B/C/D

/P/S

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

Q

ATB/OTR/

SEQ/XXX

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

ATB/OTR/

SEQ

ES/ET E/F/U N U/E X/K/N

438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

OTR/SEQ ES/ET E/F/U N U/E X/K/N

439000 Reappropriations - Transfers-Out N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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 A/B/C/D/

E/F/G/H/

Q

EG/EP/ER E/F/U N U/E X/K/N

439190 Adjustments to Indefinite Appropriations - International 

Monetary Fund

N B C E D/C 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 A/B/C/D/

E/F/G/H/

Q

ATB/OTR/

SEQ

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 A/B/C/D/

E/F/G/H/

Q

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 - 

Current-Year Authority

N B C B/E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

ES/ET E/F/U N U X/K/N

439401 Receipts Unavailable for Obligation Upon Collection - PriorYear Balances

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

ES/ET E/F/U N U N

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

N B C E D/C B/P/X A/B/C/D/

E/F/G/H/

Q

ES/ET E/F/U N U X/K/N

439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year 

Balances

N B C B/E D/C B/C/P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

EG/EP/ES/ET E/F/U N U/E X/K/N

439701 Appropriations Temporarily Precluded From Obligation - 

Prior-Year

N B C E D/C X A/B/C/D/

E/F/G/H/

Q

ES/ET U N U N

439800 Offsetting Collections Temporarily Precluded From 

Obligation - Current Year Balances

N B C B/E D/C S D/M B/P/X A/B/C/D/

E/F/G/H/

Q

EG/EP/ER E/F/U N U/E X/K/N

439801 Offsetting Collections Temporarily Precluded From 

Obligation - Prior-Year Balances

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

EG/EP/ER E/F/U N U/E X/K/N

439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation

N B C E D/C B/P/X A/B/C/D/

E/F/G/H/

Q

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 D/C A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N
Bulletin No. 2018-04 IV AT - 15 March 2018

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Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

443000 Unapportioned Authority - OMB Deferral N B C E D/C A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

445000 Unapportioned Authority N B C B/E D/C 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

451000 Apportionments N B C E D/C A/S 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund

N B C B/E D/C B/P/X 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 B/P/X EG U N U N

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund

N B C B/E D/C E A/B/C/D/

E/F/G/H/

Q

D EG/EP E/U N U N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N E K/N

469000 Anticipated Resources - Programs Exempt From 

Apportionment

Y B C E D/C A/S 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 D/C A/S 1001/1992-

2019

A/B/C/D/

E/F/G/H/

Q

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 #### 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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 1001/1992-

2019

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

B/X A/B/C/D/

E/F/G/H/

Q

EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N
Bulletin No. 2018-04 IV AT - 16 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

N B D E D/C 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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-

2019

F/N B/P/X A/B/C/D/

E/F/G/H/

Q

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 #### 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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 #### 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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 A/B/C/D/

E/F/G/H/

Q

## D/R BAL/

NEW

EG/ER E/F/U N U X/K/N

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C 1001/1992-

2019

F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

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 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

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-

2019

E/F/N B/P/X A/B/C/D/

E/F/G/H/

Q

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 #### 1001/1992-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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-

2019

B/P/X A/B/C/D/

E/F/G/H/

Q

## 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 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 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
Bulletin No. 2018-04 IV AT - 17 March 2018

Part 2

SUPPLEMENT

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/ 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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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 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 - Nonfinancial 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 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 N P D E D/C F ### #### GA U N U N

570500 Expended Appropriations - Prior Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior Year

N P C E D/C Z 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 Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

N P C E D/C Z 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

N P C E D/C F ### /#### GA U N U 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

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 Nonexpenditure 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 Nonexpenditure Financing Sources - Transfers-In - Capital 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 Nonexpenditure 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 Nonexpenditure 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 Nonbudgetary 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 Nonbudgetary 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 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
Bulletin No. 2018-04 IV AT - 18 March 2018

Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

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 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

599000 Collections for Others - Statement of Custodial Activity N P D E D/C D/E S E/T/X G/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

599100 Accrued Collections for Others - Statement of Custodial N P D E D/C D/E S E/T/X G/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

599300 Offset to Non-Entity Collections - Statement of Changes in 

Net Position

N P D E D/C D/E A G/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

599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

N P D E D/C E A G/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

599700 Financing Sources Transferred In From Custodial Statement 

Collections

N P C E D/C A 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

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 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

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
Bulletin No. 2018-04 IV AT - 19 March 2018

Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

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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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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

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-Nonfiduciary Deposit Fund 

Intragovernmental 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 Nonproduction 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

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

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 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/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 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

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 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/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 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 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 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
Bulletin No. 2018-04 IV AT - 20 March 2018

Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

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 Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2018 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

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

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
Part 2, Section V: USSGL Crosswalks to Standard

External Reports

This section includes crosswalks for use in fiscal 2018 GTAS Reporting. These crosswalks map USSGL

accounts to external reports in accordance with current reporting guidance from the Office of Management

and Budget (OMB), the Federal Accounting Standards Advisory Board (FASAB), and the Bureau of the

Fiscal Service (Fiscal Service).

Each report crosswalk lists the proper USSGL accounts and applicable attributes for each line and/or

column on the reports. Attributes identify information subsidiary to the basic 6-digit USSGL accounts. This

subsidiary information is necessary to meet external reporting requirements. See Section IV for additional

information on attributes.

All crosswalks require pre-closing USSGL account balances.

The following are crosswalks from the USSGL Chart of Accounts to standard external reports required by

OMB and Fiscal Service:

Section V Page Number

Balance Sheet (BS) V BS - 1

Statement of Net Cost (SNC) V SNC - 1

Statement of Changes in Net Position (SCNP) V SCNP - 1

Statement of Custodial Activity (SCA) V SCA - 1

Statement of Budgetary Resources (SBR) V SBR - 1

SF 133 and Schedule P: Report on Budget Execution and

Budgetary Resources and Budget Program and Financing Schedule

V SF 133/Sch P - 1

Page 1 of 1
Bulletin No. 2017-16 V BS - 1 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

1

1 101000 Fund Balance With Treasury E G E/U

1 109000 Fund Balance With Treasury While Awaiting a Warrant E G E/U

2

2 134200 Interest Receivable - Investments E F E/U

2 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E F E/U

2 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E F E/U

2 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E F E/U

2 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2 161800 Market Adjustment - Investments E F E/U

2 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities E F E/U

2 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities E F E/U

2 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities E F E/U

2 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E F E/U

2 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal E F E/U

2 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

E F E/U

2 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

E F E/U

2 169000 Other Investments E F E/U

3

3 131000 Accounts Receivable E F E/U

3 132000 Funded Employment Benefit Contributions Receivable E F E/U

3 132100 Unfunded FECA Benefit Contributions Receivable E F U

3 133000 Receivable for Transfers of Currently Invested Balances E F E/U

3 133500 Expenditure Transfers Receivable E F E/U

3 134000 Interest Receivable - Not Otherwise Classified E F E/U

3 136000 Penalties and Fines Receivable - Not Otherwise Classified E F E/U

3 137000 Administrative Fees Receivable - Not Otherwise Classified E F E/U

3 192300 Contingent Receivable for Capital Transfers E F E/U

3 192500 Capital Transfers Receivable E F E/U

4

4 134100 Interest Receivable - Loans E F E/U

4 135000 Loans Receivable E F E/U

4 135100 Capitalized Loan Interest Receivable - Non-Credit Reform E F E/U

4 136100 Penalties and Fines Receivable - Loans E F E/U

4 137100 Administrative Fees Receivable - Loans E F E/U

5

5 141000 Advances and Prepayments E F E/U

5 192100 Receivable From Appropriations E G E/U

5 199000 Other Assets E F/G E/U

6

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

Assets (Note 2)

Intragovernmental

Fund Balance with Treasury (Note 3)

Investments (Note 5)

Accounts Receivable (Note 6)

Loans Receivable

Other (Note 12)

Total intragovernmental

This line is calculated. Equals the sum of lines 1 through 5.
Bulletin No. 2017-16 V BS - 2 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

7

7 110100 General Fund of the U.S. Government's Operating Cash E N U

7 110300 Restricted Operating Cash E N U

7 110900 Checks Outstanding E N U

7 111000 Undeposited Collections E N E/U

7 112000 Imprest Funds E N E/U

7 112500 U.S. Debit Card Funds E N E/U

7 113000 Funds Held Outside of Treasury - Budgetary E N E/U

7 113500 Funds Held Outside of Treasury - Non-Budgetary E N E/U

7 114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account E N U

7 119000 Other Cash E N E/U

7 119090 Other Cash - International Monetary Fund E U

7 119305 International Monetary Fund - Letter of Credit E U

7 119306 International Monetary Fund - Receivable/Payable Currency Valuation Adjustment E U

7 119307 International Monetary Fund - Dollar Deposits with the IMF E U

7 119309 International Monetary Fund - Currency Holdings E U

7 119333 International Monetary Fund - Reserve Position E U

7 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights E N E/U

7 119500 Other Monetary Assets E N E/U

7 120000 Foreign Currency E N E/U

7 120500 Foreign Currency Denominated Equivalent Assets E N E

7 120900 Uninvested Foreign Currency E N E

7 134400 Interest Receivable on Special Drawing Rights E N E

7 138400 Interest Receivable - Foreign Currency Denominated Assets E N E

7 153100 Seized Monetary Instruments E N E/U

7 153200 Seized Cash Deposited E N E/U

8

8 134200 Interest Receivable - Investments E N E/U

8 134600 Allowance for Loss on Interest Receivable - Investments E N E/U

8 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U

8 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U

8 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E N E/U

8 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

8 161800 Market Adjustment - Investments E E/N E/U

8 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities E E/N E/U

8 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities E N E/U

8 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities E N E/U

8 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U

8 164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act E N E/U

8 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

E N E/U

8 164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act E N E/U

8 164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

E N E/U

8 164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform E N E/U

8 164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit 

Reform Act

E N E/U

8 165000 Preferred Stock in Federal Government Sponsored Enterprise E N E/U

8 165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored E N E/U

8 165200 Common Stock Warrants in Federal Government Sponsored Enterprise E N E/U

Cash and other monetary assets (Note 4)

Investments (Note 5)
Bulletin No. 2017-16 V BS - 3 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

8 165300 Market Adjustment - Common Stock Warrants in Federal Government Sponsored 

Enterprise

E N E/U

8 167000 Foreign Investments E N E

8 167100 Discount on Foreign Investments E N E

8 167200 Premium on Foreign Investments E N E

8 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N E

8 169000 Other Investments E N E/U

9

9 131000 Accounts Receivable E N E/U

9 131900 Allowance for Loss on Accounts Receivable E N E/U

9 132000 Funded Employment Benefit Contributions Receivable E N E/U

9 132100 Unfunded FECA Benefit Contributions Receivable E N U

9 134000 Interest Receivable - Not Otherwise Classified E N E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E N E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified E N E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E N E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified E N E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E N E/U

10

10 132500 Taxes Receivable E N E/U

10 132900 Allowance for Loss on Taxes Receivable E N E/U

10 134300 Interest Receivable - Taxes E N E/U

10 134800 Allowance for Loss on Interest Receivable - Taxes E N E/U

10 136300 Penalties and Fines Receivable - Taxes E N E/U

10 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E N E/U

10 137300 Administrative Fees Receivable - Taxes E N E/U

10 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E N E/U

11

11 134100 Interest Receivable - Loans E N E/U

11 134500 Allowance for Loss on Interest Receivable - Loans E N E/U

11 135000 Loans Receivable E N E/U

11 135090 Loans Receivable - International Monetary Fund E U

11 135900 Allowance for Loss on Loans Receivable E N E/U

11 135990 Allowance for Loss on Loans Receivable - International Monetary Fund E U

11 136100 Penalties and Fines Receivable - Loans E N E/U

11 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E N E/U

11 137100 Administrative Fees Receivable - Loans E N E/U

11 137500 Allowance for Loss on Administrative Fees Receivable - Loans E N E/U

11 138000 Loans Receivable - Troubled Assets Relief Program E N E/U

11 138100 Interest Receivable - Loans - Troubled Assets Relief Program E N E/U

11 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program E N E/U

11 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program E N E/U

11 139900 Allowance for Subsidy E N E/U

11 155100 Foreclosed Property E N E/U

11 155900 Foreclosed Property - Allowance E N E/U

12

12 151100 Operating Materials and Supplies Held for Use E E/U

12 151200 Operating Materials and Supplies Held in Reserve for Future Use E E/U

12 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable E E/U

12 151400 Operating Materials and Supplies Held for Repair E E/U

12 151600 Operating Materials and Supplies in Development E E/U

Accounts receivable, net (Note 6)

Taxes receivable, net (Note 7)

Direct Loan and Loan Guarantees, net (Note 8)

Inventory and related property, net (Note 9)
Bulletin No. 2017-16 V BS - 4 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

12 151900 Operating Materials and Supplies - Allowance E E/U

12 152100 Inventory Purchased for Resale E E/U

12 152200 Inventory Held in Reserve for Future Sale E E/U

12 152300 Inventory Held for Repair E E/U

12 152400 Inventory - Excess, Obsolete, and Unserviceable E E/U

12 152500 Inventory - Raw Materials E E/U

12 152600 Inventory - Work-in-Process E E/U

12 152700 Inventory - Finished Goods E E/U

12 152900 Inventory - Allowance E E/U

12 154100 Forfeited Property Held for Sale E N E/U

12 154200 Forfeited Property Held for Donation or Use E N E/U

12 154900 Forfeited Property - Allowance E N E/U

12 156100 Commodities Held Under Price Support and Stabilization Support Programs E N E/U

12 156900 Commodities - Allowance E N E/U

12 157100 Stockpile Materials Held in Reserve E N E/U

12 157200 Stockpile Materials Held for Sale E N E/U

12 159100 Other Related Property E N E/U

12 159900 Other Related Property - Allowance E N E/U

13

13 171100 Land and Land Rights E E/U

13 171200 Improvements to Land E E/U

13 171900 Accumulated Depreciation on Improvements to Land E E/U

13 172000 Construction-in-Progress E E/U

13 173000 Buildings, Improvements, and Renovations E E/U

13 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations E E/U

13 174000 Other Structures and Facilities E E/U

13 174900 Accumulated Depreciation on Other Structures and Facilities E E/U

13 175000 Equipment E E/U

13 175900 Accumulated Depreciation on Equipment E E/U

13 181000 Assets Under Capital Lease E E/U

13 181900 Accumulated Depreciation on Assets Under Capital Lease E E/U

13 182000 Leasehold Improvements E E/U

13 182900 Accumulated Amortization on Leasehold Improvements E E/U

13 183000 Internal-Use Software E E/U

13 183200 Internal-Use Software in Development E E/U

13 183900 Accumulated Amortization on Internal-Use Software E E/U

13 184000 Other Natural Resources E E/U

13 184900 Allowance for Depletion E E/U

13 189000 Other General Property, Plant, and Equipment E E/U

13 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment E E/U

14

14 141000 Advances and Prepayments E N E/U

14 199000 Other Assets E N E/U

14 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed E N E/U

15

16

General property, plant, and equipment, net (Note 10)

Other (Note 12)

Total assets

This line is calculated. Equals the sum of lines 6 through14.

Stewardship PP&E (Note 11)

Liabilities (Note 13)

Intragovernmental
Bulletin No. 2017-16 V BS - 5 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

17

17 211000 Accounts Payable E F E/U

17 212000 Disbursements in Transit E F E/U

17 214000 Accrued Interest Payable - Not Otherwise Classified E F E/U

17 215000 Payable for Transfers of Currently Invested Balances E F E/U

17 215500 Expenditure Transfers Payable E F E/U

17 217000 Subsidy Payable to the Financing Account E F E/U

17 296000 Accounts Payable From Canceled Appropriations E F E/U

18

18 214100 Accrued Interest Payable - Loans E F E/U

18 214200 Accrued Interest Payable - Debt E F E/U

18 251000 Principal Payable to the Bureau of the Fiscal Service E F E/U

18 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F E/U

18 252000 Principal Payable to the Federal Financing Bank E F E/U

18 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority E F E/U

18 253100 Discount on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E F E/U

18 253200 Premium on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E F E/U

18 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E F E/U

18 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E F E/U

18 254000 Participation Certificates E F E/U

18 259000 Other Debt E F/G E/U

19

19 213000 Contract Holdbacks E F E/U

19 219000 Other Liabilities With Related Budgetary Obligations E F E/U

19 221300 Employer Contributions and Payroll Taxes Payable E F/Z E/U

19 221500 Other Post Employment Benefits Due and Payable E F E/U

19 222500 Unfunded FECA Liability E F/Z E/U

19 229000 Other Unfunded Employment Related Liability E F/Z E/U

19 231000 Liability for Advances and Prepayments E F E/U

19 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections E Z E/U

19 241000 Liability for Clearing Accounts E Z E/U

19 292300 Contingent Liability for Capital Transfers E F E/U

19 294000 Capital Lease Liability E F E/U

19 297000 Liability for Capital Transfers E F E/U

19 298000 Custodial Liability E G/Z E/U

19 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity E G/Z E/U

19 299000 Other Liabilities Without Related Budgetary Obligations E F/G/Z E/U

20

21

21 211000 Accounts Payable E N E/U

21 212000 Disbursements in Transit E N E/U

21 214000 Accrued Interest Payable - Not Otherwise Classified E N E/U

21 296000 Accounts Payable From Canceled Appropriations E N E/U

22

22 218000 Loan Guarantee Liability E N E/U

Accounts Payable

Debt (Note 14)

Other (Notes 15, 16, and 17)

Total intragovernmental

This line is calculated. Equals the sum of lines 17 through 19.

Accounts Payable

Loan guarantee liability (Note 8)
Bulletin No. 2017-16 V BS - 6 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

23

23 214100 Accrued Interest Payable - Loans E N E/U

23 214200 Accrued Interest Payable - Debt E N E/U

23 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority E N E/U

23 253100 Discount on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E N E/U

23 253200 Premium on Securities Issued by Federal Agencies Under General and Special 

Financing Authority

E N E/U

23 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E N E/U

23 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E N E/U

23 254000 Participation Certificates E N E/U

23 259000 Other Debt E N E/U

24

24 219100 Employee Health Care Liability Incurred but Not Reported E N E/U

24 221500 Other Post Employment Benefits Due and Payable E N E/U

24 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U

24 221700 Benefit Premiums Payable to Carriers E N E/U

24 221800 Life Insurance Benefits Due and Payable to Beneficiaries E N E/U

24 261000 Actuarial Pension Liability E N E/U

24 262000 Actuarial Health Insurance Liability E N E/U

24 263000 Actuarial Life Insurance Liability E N E/U

24 265000 Actuarial FECA Liability E N E/U

24 269000 Other Actuarial Liabilities E N E/U

25

25 299500 Estimated Cleanup Cost Liability E N E/U

26

26 216000 Entitlement Benefits Due and Payable E N E/U

27

27 211200 Accounts Payable for Federal Government Sponsored Enterprise E N E/U

27 213000 Contract Holdbacks E N E/U

27 219000 Other Liabilities With Related Budgetary Obligations E N E/U

27 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks E N E

27 219300 Allocation of Special Drawing Rights (SDRs) E N E

27 221000 Accrued Funded Payroll and Leave E N E/U

27 221100 Withholdings Payable E N E/U

27 221300 Employer Contributions and Payroll Taxes Payable E N E/U

27 222000 Unfunded Leave E N E/U

27 229000 Other Unfunded Employment Related Liability E N E/U

27 231000 Liability for Advances and Prepayments E N E/U

27 232000 Other Deferred Revenue E N E/U

27 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections E N E/U

27 241000 Liability for Clearing Accounts E N E/U

27 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs E N E/U

27 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs E N E/U

27 291000 Prior Liens Outstanding on Acquired Collateral E N E/U

27 292000 Contingent Liabilities E N E/U

27 292200 Contingent Liabilities - Federal Government Sponsored Enterprise E N E/U

27 294000 Capital Lease Liability E N E/U

27 298000 Custodial Liability E N E/U 2

Debt held by the public (Note 14)

Federal employee and veteran benefits (Note 15)

Environmental and disposal liabilities (Note 16)

Benefits due and payable

Other (Notes 15, 16, 17, 18, and 19)
Bulletin No. 2017-16 V BS - 7 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

27 299000 Other Liabilities Without Related Budgetary Obligations E N E/U

28

29

30

30 310000 Unexpended Appropriations - Cumulative B E

30 310100 Unexpended Appropriations - Appropriations Received E G E

30 310200 Unexpended Appropriations - Transfers-In E F E

30 310300 Unexpended Appropriations - Transfers-Out E F E

30 310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E Z E

30 310600 Unexpended Appropriations - Adjustments E G E

30 310700 Unexpended Appropriations - Used E G E

30 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E

30 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in 

Accounting Principles

E Z E

31

31 310000 Unexpended Appropriations - Cumulative B U

31 310100 Unexpended Appropriations - Appropriations Received E G U

31 310200 Unexpended Appropriations - Transfers-In E F U

31 310300 Unexpended Appropriations - Transfers-Out E F U

31 310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E Z U

31 310600 Unexpended Appropriations - Adjustments E G U

31 310700 Unexpended Appropriations - Used E G U

31 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z U

31 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in 

Accounting Principles

E Z U

32

32 331000 Cumulative Results of Operations B E

32 510000 Revenue From Goods Sold E F/N E

32 510900 Contra Revenue for Goods Sold E F/N E

32 520000 Revenue From Services Provided E F/N E

32 520900 Contra Revenue for Services Provided E F/N E

32 531000 Interest Revenue - Other E F/N E

32 531100 Interest Revenue - Investments E F/N E

32 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N E

32 531300 Interest Revenue - Subsidy Amortization E N E

32 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform E N E

32 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

E N E

32 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N E

32 531800 Contra Revenue for Interest Revenue - Investments E F/N E

32 531900 Contra Revenue for Interest Revenue - Other E F/N E

32 532000 Penalties and Fines Revenue E N E

32 532400 Contra Revenue for Penalties and Fines E N E

32 532500 Administrative Fees Revenue E F/N E

Total Liabilities

This line is calculated. Equals the sum of lines 20 through 27.

Commitments and contingencies (Note 20)

Net Position

Unexpended appropriations - Funds From Dedicated Collections (Combined or Consolidated Totals ) 

(Note 21)

Unexpended appropriations - All Other Funds (Combined or Consolidated Totals)

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consolidated Totals) 

(Note 21)
Bulletin No. 2017-16 V BS - 8 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

32 532900 Contra Revenue for Administrative Fees E F/N E

32 540000 Funded Benefit Program Revenue E F/N E

32 540900 Contra Revenue for Funded Benefit Program Revenue E F/N E

32 550000 Insurance and Guarantee Premium Revenue E N E

32 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N E

32 560000 Donated Revenue - Financial Resources E N E

32 560900 Contra Revenue for Donations - Financial Resources E N E

32 561000 Donated Revenue - Nonfinancial Resources E N E

32 561900 Contra Donated Revenue - Nonfinancial Resources E N E

32 564000 Forfeiture Revenue - Cash and Cash Equivalents E N E

32 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N E

32 565000 Forfeiture Revenue - Forfeitures of Property E N E

32 565900 Contra Forfeiture Revenue - Forfeitures of Property E N E

32 570000 Expended Appropriations E G E

32 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E Z E

32 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E

32 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E Z E

32 572000 Financing Sources Transferred In Without Reimbursement E F E

32 573000 Financing Sources Transferred Out Without Reimbursement E F/Z E

32 574000 Appropriated Dedicated Collections Transferred In E F E

32 574500 Appropriated Dedicated Collections Transferred Out E F E

32 575000 Expenditure Financing Sources - Transfers-In E F E

32 575500 Nonexpenditure Financing Sources - Transfers-In - Other E F E

32 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E F E

32 576000 Expenditure Financing Sources - Transfers-Out E F E

32 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E F E

32 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers E F E

32 577500 Nonbudgetary Financing Sources Transferred In E F E

32 577600 Nonbudgetary Financing Sources Transferred Out E F E

32 578000 Imputed Financing Sources E F E

32 579000 Other Financing Sources E Z E

32 579100 Adjustment to Financing Sources - Credit Reform E F E

32 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E

32 579500 Seigniorage E N E

32 580000 Tax Revenue Collected - Not Otherwise Classified E G/N E

32 580100 Tax Revenue Collected - Individual E G/N E

32 580200 Tax Revenue Collected - Corporate E G/N E

32 580300 Tax Revenue Collected - Unemployment E G/N E

32 580400 Tax Revenue Collected - Excise E G/N E

32 580500 Tax Revenue Collected - Estate and Gift E G/N E

32 580600 Tax Revenue Collected - Customs E G/N E

32 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N E

32 582100 Tax Revenue Accrual Adjustment - Individual E G/N E

32 582200 Tax Revenue Accrual Adjustment - Corporate E G/N E

32 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N E

32 582400 Tax Revenue Accrual Adjustment - Excise E G/N E

32 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N E

32 582600 Tax Revenue Accrual Adjustment - Customs E G/N E

32 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N E

32 583100 Contra Revenue for Taxes - Individual E G/N E

32 583200 Contra Revenue for Taxes - Corporate E G/N E
Bulletin No. 2017-16 V BS - 9 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

32 583300 Contra Revenue for Taxes - Unemployment E G/N E

32 583400 Contra Revenue for Taxes - Excise E G/N E

32 583500 Contra Revenue for Taxes - Estate and Gift E G/N E

32 583600 Contra Revenue for Taxes - Customs E G/N E

32 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N E

32 589100 Tax Revenue Refunds - Individual E G/N E

32 589200 Tax Revenue Refunds - Corporate E G/N E

32 589300 Tax Revenue Refunds - Unemployment E G/N E

32 589400 Tax Revenue Refunds - Excise E G/N E

32 589500 Tax Revenue Refunds - Estate and Gift E G/N E

32 589600 Tax Revenue Refunds - Customs E G/N E

32 590000 Other Revenue E F/N/Z E

32 590900 Contra Revenue for Other Revenue E F/N/Z E

32 591900 Revenue and Other Financing Sources - Cancellations E G E

32 592100 Valuation Change in Investments - Exchange Stabilization Fund E N E

32 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N E

32 592300 Valuation Change in Investments - Beneficial Interest in Trust E N E

32 599000 Collections for Others - Statement of Custodial Activity E G/N/Z E 2

32 599100 Accrued Collections for Others - Statement of Custodial Activity E G/N/Z E 2

32 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G/Z E

32 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G/Z E

32 599700 Financing Sources Transferred In From Custodial Statement Collections E F E

32 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F E

32 610000 Operating Expenses/Program Costs E F/N E

32 615000 Expensed Asset E E

32 619000 Contra Bad Debt Expense - Incurred for Others E F/N E

32 619900 Adjustment to Subsidy Expense E N E

32 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

E F E

32 632000 Interest Expenses on Securities E F/N E

32 633000 Other Interest Expenses E F/N E

32 633800 Remuneration Interest E F/N E

32 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E

32 640000 Benefit Expense E F/N/Z E

32 650000 Cost of Goods Sold E F/N E

32 660000 Applied Overhead E N E

32 661000 Cost Capitalization Offset E N E

32 671000 Depreciation, Amortization, and Depletion E N E

32 672000 Bad Debt Expense E F/N E

32 673000 Imputed Costs E F E

32 679000 Other Expenses Not Requiring Budgetary Resources E F/N E

32 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Administrative Fees E N E

32 680000 Future Funded Expenses E F/N/Z E

32 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year 

Budget Authority (Unobligated)

E F E

32 690000 Nonproduction Costs E F/N/Z E

32 711000 Gains on Disposition of Assets - Other E N E

32 711100 Gains on Disposition of Investments E F/N E

32 711200 Gains on Disposition of Borrowings E F E

32 717100 Gains on Changes in Long-Term Assumptions - From Experience E N E

32 717200 Losses on Changes in Long-Term Assumptions - From Experience E N E

32 718000 Unrealized Gains E F/N E
Bulletin No. 2017-16 V BS - 10 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

32 718100 Unrealized Gain - Exchange Stabilization Fund E N E

32 719000 Other Gains E F/N E

32 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N E

32 721000 Losses on Disposition of Assets - Other E N E

32 721100 Losses on Disposition of Investments E F/N E

32 721200 Losses on Disposition of Borrowings E F E

32 727100 Gains on Changes in Long-Term Assumptions E N E

32 727200 Losses on Changes in Long-Term Assumptions E N E

32 728000 Unrealized Losses E F/N E

32 728100 Unrealized Losses - Exchange Stabilization Fund E N E

32 729000 Other Losses E F/N E

32 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N E

32 729200 Other Losses from Impairment of Assets E N E

32 730000 Extraordinary Items E N E

32 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z E

32 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z E

32 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior E N/Z E

32 750000 Distribution of Income - Dividend E N/Z E

32 760000 Changes in Actuarial Liability E N E

32 880100 Offset for Purchases of Assets E F E

32 880200 Purchases of Property, Plant, and Equipment E F E

32 880300 Purchases of Inventory and Related Property E F E

32 880400 Purchases of Assets - Other E F E

33

33 331000 Cumulative Results of Operations B U

33 510000 Revenue From Goods Sold E F/N U

33 510900 Contra Revenue for Goods Sold E F/N U

33 520000 Revenue From Services Provided E F/N U

33 520900 Contra Revenue for Services Provided E F/N U

33 531000 Interest Revenue - Other E F/N U

33 531100 Interest Revenue - Investments E F/N U

33 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N U

33 531300 Interest Revenue - Subsidy Amortization E N U

33 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform E N U

33 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

E N U

33 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N U

33 531800 Contra Revenue for Interest Revenue - Investments E F/N U

33 531900 Contra Revenue for Interest Revenue - Other E F/N U

33 532000 Penalties and Fines Revenue E N U

33 532400 Contra Revenue for Penalties and Fines E N U

33 532500 Administrative Fees Revenue E F/N U

33 532900 Contra Revenue for Administrative Fees E F/N U

33 540000 Funded Benefit Program Revenue E F/N U

33 540500 Unfunded FECA Benefit Revenue E F/N U

33 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N U

33 540900 Contra Revenue for Funded Benefit Program Revenue E F/N U

33 550000 Insurance and Guarantee Premium Revenue E N U

33 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N U

33 560000 Donated Revenue - Financial Resources E N U

33 560900 Contra Revenue for Donations - Financial Resources E N U

33 561000 Donated Revenue - Nonfinancial Resources E N U

33 561900 Contra Donated Revenue - Nonfinancial Resources E N U

Cumulative results of operations - All Other Funds (Combined or Consolidated Totals)
Bulletin No. 2017-16 V BS - 11 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

33 564000 Forfeiture Revenue - Cash and Cash Equivalents E N U

33 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N U

33 565000 Forfeiture Revenue - Forfeitures of Property E N U

33 565900 Contra Forfeiture Revenue - Forfeitures of Property E N U

33 570000 Expended Appropriations E G U

33 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E Z U

33 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z U

33 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E Z U

33 572000 Financing Sources Transferred In Without Reimbursement E F U

33 573000 Financing Sources Transferred Out Without Reimbursement E F/Z U

33 574000 Appropriated Dedicated Collections Transferred In E F U

33 574500 Appropriated Dedicated Collections Transferred Out E F U

33 575000 Expenditure Financing Sources - Transfers-In E F U

33 575500 Nonexpenditure Financing Sources - Transfers-In - Other E F U

33 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E F U

33 576000 Expenditure Financing Sources - Transfers-Out E F U

33 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E F U

33 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers E F U

33 577500 Nonbudgetary Financing Sources Transferred In E F U

33 577600 Nonbudgetary Financing Sources Transferred Out E F U

33 578000 Imputed Financing Sources E F U

33 579000 Other Financing Sources E Z U

33 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

33 579100 Adjustment to Financing Sources - Credit Reform E F U

33 579200 Financing Sources To Be Transferred Out - Contingent Liability E F U

33 579500 Seigniorage E N U

33 580000 Tax Revenue Collected - Not Otherwise Classified E G/N U

33 580100 Tax Revenue Collected - Individual E G/N U

33 580200 Tax Revenue Collected - Corporate E G/N U

33 580300 Tax Revenue Collected - Unemployment E G/N U

33 580400 Tax Revenue Collected - Excise E G/N U

33 580500 Tax Revenue Collected - Estate and Gift E G/N U

33 580600 Tax Revenue Collected - Customs E G/N U

33 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G/N U

33 582100 Tax Revenue Accrual Adjustment - Individual E G/N U

33 582200 Tax Revenue Accrual Adjustment - Corporate E G/N U

33 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N U

33 582400 Tax Revenue Accrual Adjustment - Excise E G/N U

33 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N U

33 582600 Tax Revenue Accrual Adjustment - Customs E G/N U

33 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N U

33 583100 Contra Revenue for Taxes - Individual E G/N U

33 583200 Contra Revenue for Taxes - Corporate E G/N U

33 583300 Contra Revenue for Taxes - Unemployment E G/N U

33 583400 Contra Revenue for Taxes - Excise E G/N U

33 583500 Contra Revenue for Taxes - Estate and Gift E G/N U

33 583600 Contra Revenue for Taxes - Customs E G/N U

33 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N U

33 589100 Tax Revenue Refunds - Individual E G/N U

33 589200 Tax Revenue Refunds - Corporate E G/N U

33 589300 Tax Revenue Refunds - Unemployment E G/N U
Bulletin No. 2017-16 V BS - 12 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

33 589400 Tax Revenue Refunds - Excise E G/N U

33 589500 Tax Revenue Refunds - Estate and Gift E G/N U

33 589600 Tax Revenue Refunds - Customs E G/N U

33 590000 Other Revenue E F/N/Z U

33 590900 Contra Revenue for Other Revenue E F/N/Z U

33 591900 Revenue and Other Financing Sources - Cancellations E G U

33 592100 Valuation Change in Investments - Exchange Stabilization Fund E N U

33 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N U

33 592300 Valuation Change in Investments - Beneficial Interest in Trust E N U

33 599000 Collections for Others - Statement of Custodial Activity E G/N/Z U

33 599100 Accrued Collections for Others - Statement of Custodial Activity E G/N/Z U

33 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G/Z U

33 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G/Z U

33 599700 Financing Sources Transferred In From Custodial Statement Collections E F U

33 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F U

33 610000 Operating Expenses/Program Costs E F/N U

33 615000 Expensed Asset E U

33 619000 Contra Bad Debt Expense - Incurred for Others E F/N U

33 619900 Adjustment to Subsidy Expense E N U

33 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

E F U

33 632000 Interest Expenses on Securities E F/N U

33 633000 Other Interest Expenses E F/N U

33 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N U

33 640000 Benefit Expense E F/N/Z U

33 650000 Cost of Goods Sold E F/N U

33 660000 Applied Overhead E N U

33 661000 Cost Capitalization Offset E N U

33 671000 Depreciation, Amortization, and Depletion E N U

33 672000 Bad Debt Expense E F/N U

33 673000 Imputed Costs E F U

33 679000 Other Expenses Not Requiring Budgetary Resources E F/N U

33 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Administrative Fees E N U

33 680000 Future Funded Expenses E F/N/Z U

33 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year 

Budget Authority (Unobligated)

E F U

33 690000 Nonproduction Costs E F/N/Z U

33 711000 Gains on Disposition of Assets - Other E N U

33 711100 Gains on Disposition of Investments E F/N U

33 711200 Gains on Disposition of Borrowings E F U

33 717100 Gains on Changes in Long-Term Assumptions - From Experience E N U

33 717200 Losses on Changes in Long-Term Assumptions - From Experience E N U

33 718000 Unrealized Gains E F/N U

33 719000 Other Gains E F/N U

33 719090 Gains on International Monetary Fund Assets E U

33 721000 Losses on Disposition of Assets - Other E N U

33 721100 Losses on Disposition of Investments E F/N U

33 721200 Losses on Disposition of Borrowings E F U

33 727100 Gains on Changes in Long-Term Assumptions E N U

33 727200 Losses on Changes in Long-Term Assumptions E N U

33 728000 Unrealized Losses E F/N U

33 729000 Other Losses E F/N U
Bulletin No. 2017-16 V BS - 13 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Balance Sheet

Fiscal Year 2018 Reporting

33 729090 Losses on International Monetary Fund Assets E U

33 729200 Other Losses from Impairment of Assets E N U

33 730000 Extraordinary Items E N U

33 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z U

33 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N/Z U

33 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior E N/Z U

33 750000 Distribution of Income - Dividend E N/Z U

33 760000 Changes in Actuarial Liability E N U

33 880100 Offset for Purchases of Assets E F U

33 880200 Purchases of Property, Plant, and Equipment E F U

33 880300 Purchases of Inventory and Related Property E F U

33 880400 Purchases of Assets - Other E F U

34

35

36

37

 1 Use USSGL proprietary account attribute domain values as provided in USSGL 

Section IV, page 4.

 2 FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as 

non-federal custodial liabilities as referenced in FASAB SFFAS No. 7, paragraph 289.

This line is calculated. Equals the sum of lines 34 and 35.

Total liabilities and net position

This line is calculated. Equals the sum of lines 28 and 36.

FOOTNOTES AND ADDITIONAL INFORMATION:

Total Net Position - Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21)

This line is calculated. Equals the sum of lines 30 and 32.

Total Net Position - All Other Funds (Combined or Consolidated Totals)

This line is calculated. Equals the sum of lines 31 and 33.

Total Net Position
Bulletin No. 2017-16 V SNC - 1 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

Nonfed

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

1

1 610000 Operating Expenses/Program Costs E F/N E/U

1 615000 Expensed Asset E E/U

1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E/U

1 619900 Adjustment to Subsidy Expense E N E/U

1 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank E F E/U

1 632000 Interest Expenses on Securities E F/N E/U

1 633000 Other Interest Expenses E F/N A E/U

1 633800 Remuneration Interest E F/N E

1 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

1 640000 Benefit Expense E F/N/Z E/U 4

1 650000 Cost of Goods Sold E F/N E/U

1 660000 Applied Overhead E N E/U

1 661000 Cost Capitalization Offset E N E/U

1 671000 Depreciation, Amortization, and Depletion E N E/U

1 672000 Bad Debt Expense E F/N E/U

1 673000 Imputed Costs E F E/U

1 679000 Other Expenses Not Requiring Budgetary Resources E F/N A E/U

1 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Administrative E N A E/U

1 680000 Future Funded Expenses E F/N/Z E/U 2/4

1 685000

Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated) E F E/U 4

1 690000 Nonproduction Costs E F/N/Z E/U 3/4

1 717100 Gains on Changes in Long-Term Assumptions - From Experience E N X E/U

1 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U

1 721000 Losses on Disposition of Assets - Other E N X E/U 4

1 721100 Losses on Disposition of Investments E F/N X A E/U 4

1 721200 Losses on Disposition of Borrowings E F X E/U 4

1 728000 Unrealized Losses E F/N X E/U 4

1 728100 Unrealized Losses - Exchange Stabilization Fund E N X E

1 729000 Other Losses E F/N X E/U 4

1 729090 Losses on International Monetary Fund Assets E X U

1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

1 729200 Other Losses from Impairment of Assets E N X E/U 4

1 730000 Extraordinary Items E N X E/U 4

1 750000 Distribution of Income - Dividend E N/Z X E/U 4

1 760000 Changes in Actuarial Liability E N E/U 4

1 880100 Offset for Purchases of Assets E F E/U

1 880200 Purchases of Property, Plant, and Equipment E F E/U

1 880300 Purchases of Inventory and Related Property E F E/U

1 880400 Purchases of Assets - Other E F E/U

2

2 510000 Revenue From Goods Sold E F/N X E/U

2 510900 Contra Revenue for Goods Sold E F/N X E/U

2 520000 Revenue From Services Provided E F/N X E/U 4

2 520900 Contra Revenue for Services Provided E F/N X E/U

2 531000 Interest Revenue - Other E F/N X A E/U 4

2 531100 Interest Revenue - Investments E F/N X A E/U 4

2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 4

2 531300 Interest Revenue - Subsidy Amortization E N X E/U 4

2 531400

Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act E N X E/U

2 531500

Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act E N X E/U

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 4

2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 4

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 4

2 532500 Administrative Fees Revenue E F/N X A E/U

2 532900 Contra Revenue for Administrative Fees E F/N X A E/U

Fiscal Year 2018 Reporting

Gross Program Costs:

Program A:

Gross costs (Note 22)

Section V

USSGL Crosswalk - Statement of Net Cost

Less: earned revenue
Bulletin No. 2017-16 V SNC - 2 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

Nonfed

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - Statement of Net Cost

2 540000 Funded Benefit Program Revenue E F/N X E/U

2 540500 Unfunded FECA Benefit Revenue E F/N X U

2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N X U

2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X E/U

2 550000 Insurance and Guarantee Premium Revenue E N X E/U

2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

2 590000 Other Revenue E F/N/Z X A E/U 4

2 590900 Contra Revenue for Other Revenue E F/N/Z X A E/U 4

2 592100 Valuation Change in Investments - Exchange Stabilization Fund E N X E/U

2 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

2 711000 Gains on Disposition of Assets - Other E N X E/U 4

2 711100 Gains on Disposition of Investments E F/N X E/U 4

2 711200 Gains on Disposition of Borrowings E F X E/U 4

2 718000 Unrealized Gains E F/N X E/U 4

2 718100 Unrealized Gain - Exchange Stabilization Fund E N X E

2 719000 Other Gains E F/N X E/U 4

2 719090 Gains on International Monetary Fund Assets E X U

2 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

3

4

4 727100 Gains on Changes in Long-Term Assumptions E N X E/U

4 727200 Losses on Changes in Long-Term Assumptions E N X E/U

5

6

6 640000 Benefit Expense E F/N/Z E/U 5

6 680000 Future Funded Expenses E F/N/Z E/U 5

6 685000

Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated) E F E/U 5

6 690000 Nonproduction Costs E F/N/Z E/U 5

6 721000 Losses on Disposition of Assets - Other E N X E/U 5

6 721100 Losses on Disposition of Investments E F/N X A E/U 5

6 721200 Losses on Disposition of Borrowings E F X E/U 5

6 728000 Unrealized Losses E F/N X E/U 5

6 729000 Other Losses E F/N X E/U 5

6 729200 Other Losses from Impairment of Assets E N X E/U 5

6 730000 Extraordinary Items E N X E/U 5

6 750000 Distribution of Income - Dividend E N/Z X E/U 5

6 760000 Changes in Actuarial Liability E N E/U 5

7

7 520000 Revenue From Services Provided E F/N X E/U 5

7 531000 Interest Revenue - Other E F/N X A E/U 5

7 531100 Interest Revenue - Investments E F/N X A E/U 5

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 5

7 531300 Interest Revenue - Subsidy Amortization E N X E/U 5

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 5

7 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 5

7 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 5

7 590000 Other Revenue E F/N/Z X A E/U 5

7 590900 Contra Revenue for Other Revenue E F/N/Z X A E/U 5

7 711000 Gains on Disposition of Assets - Other E N X E/U 5

7 711100 Gains on Disposition of Investments E F/N X E/U 5

7 711200 Gains on Disposition of Borrowings E F X E/U 5

7 718000 Unrealized Gains E F/N X E/U 5

7 719000 Other Gains E F/N X E/U 5

8

Net program costs:

(Gain)/Loss on pension, ORB or OPEB Assumption Changes (Note 15):

Net program costs including Assumption Changes:

Costs not assigned to programs

Less: earned revenues not attributed to programs

Net cost of operations

This line is calculated. Equals sum of lines 5 and 6 minus 7.

This line is calculated. Equals the sum of lines 3 through 4.

This line is calculated. Equals sum of lines 1 minus 2.
Bulletin No. 2017-16 V SNC - 3 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

Nonfed

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - Statement of Net Cost

 1 Use the USSGL account attribute domains as provided in USSGL Section IV, 

page 4.

 2 Excludes non-recurring cleanup costs.

 3 Report stewardship costs separately.

 4 Includes the amount of cost or revenue directly traceable to programs, excludes 

amounts not assigned to programs.

 5 Includes the amount of cost or revenue indirectly traceable to programs, excludes 

amounts assigned to programs.

FOOTNOTES AND ADDITIONAL INFORMATION:
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:
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

1

1 580100 Tax Revenue Collected - Individual E S E/U

2

2 580200 Tax Revenue Collected - Corporate E S E/U

3

3 580400 Tax Revenue Collected - Excise E S E/U

4

4 580500 Tax Revenue Collected - Estate and Gift E S E/U

5

5 580300 Tax Revenue Collected - Unemployment E S E/U

6

6 580600 Tax Revenue Collected - Customs E S E/U

7

7 131000 Accounts Receivable E S E/U 2, 3

7 131000 Accounts Receivable B S E/U 2, 3

7 131900 Allowance for Loss on Accounts Receivable E S E/U 2, 3

7 131900 Allowance for Loss on Accounts Receivable B S E/U 2, 3

7 134000 Interest Receivable - Not Otherwise Classified E S E/U 1, 2

7 134000 Interest Receivable - Not Otherwise Classified B S E/U 1, 2

7 134100 Interest Receivable - Loans E S E/U 1, 2

7 134100 Interest Receivable - Loans B S E/U 1, 2

7 134200 Interest Receivable - Investments E S E/U 1, 2

7 134200 Interest Receivable - Investments B S E/U 1, 2

7 134300 Interest Receivable - Taxes E S E/U 1, 2

7 134300 Interest Receivable - Taxes B S E/U 1, 2

7 134500 Allowance for Loss on Interest Receivable - Loans E S E/U 1, 2

7 134500 Allowance for Loss on Interest Receivable - Loans B S E/U 1, 2

7 134600 Allowance for Loss on Interest Receivable - Investments E S E/U 1, 2

7 134600 Allowance for Loss on Interest Receivable - Investments B S E/U 1, 2

7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U 1, 2

7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U 1, 2

7 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U 1, 2

7 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U 1, 2

7 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U 2

7 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U 2

7 136100 Penalties and Fines Receivable - Loans E S E/U 2

7 136100 Penalties and Fines Receivable - Loans B S E/U 2

7 136300 Penalties and Fines Receivable - Taxes E S E/U 2

7 136300 Penalties and Fines Receivable - Taxes B S E/U 2

7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U 2

7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U 2

7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U 2

7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U 2

7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U 2

7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U 2

7 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U 2

7 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U 2

7 137100 Administrative Fees Receivable - Loans E S E/U 2

7 137100 Administrative Fees Receivable - Loans B S E/U 2

7 137300 Administrative Fees Receivable - Taxes E S E/U 2

7 137300 Administrative Fees Receivable - Taxes B S E/U 2

7 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U 2

7 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U 2

7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U 2

7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U 2

7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U 2

7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U 2

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

Revenue Activity:

Sources of Cash Collections:

Individual Income and FICA/SECA Taxes

Corporate Income Taxes

Excise Taxes

Estate and Gift Taxes

Federal Unemployment Taxes

Customs Duties

Miscellaneous

Bulletin No. 2017-06 V SCA - 1 June 2017
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

7 531000 Interest Revenue - Other E S E/U

7 531100 Interest Revenue - Investments E S E/U

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E S E/U

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E S E/U

7 531800 Contra Revenue for Interest Revenue - Investments E S E/U

7 531900 Contra Revenue for Interest Revenue - Other E S E/U

7 532000 Penalties and Fines Revenue E S E/U

7 532400 Contra Revenue for Penalties and Fines E S E/U

7 532500 Administrative Fees Revenue E S E/U

7 532900 Contra Revenue for Administrative Fees E S E/U

7 560000 Donated Revenue - Financial Resources E S E/U

7 560900 Contra Revenue for Donations - Financial Resources E S E/U

7 580000 Tax Revenue Collected - Not Otherwise Classified E S E/U

7 590000 Other Revenue E S E/U

7 590900 Contra Revenue for Other Revenue E S E/U

8

9

9 131000 Accounts Receivable E S E/U

9 131000 Accounts Receivable B S E/U

9 131900 Allowance for Loss on Accounts Receivable E S E/U

9 131900 Allowance for Loss on Accounts Receivable B S E/U

9 134000 Interest Receivable - Not Otherwise Classified E S E/U

9 134000 Interest Receivable - Not Otherwise Classified B S E/U

9 134100 Interest Receivable - Loans E S E/U

9 134100 Interest Receivable - Loans B S E/U

9 134200 Interest Receivable - Investments E S E/U

9 134200 Interest Receivable - Investments B S E/U

9 134300 Interest Receivable - Taxes E S E/U

9 134300 Interest Receivable - Taxes B S E/U

9 134500 Allowance for Loss on Interest Receivable - Loans E S E/U

9 134500 Allowance for Loss on Interest Receivable - Loans B S E/U

9 134600 Allowance for Loss on Interest Receivable - Investments E S E/U

9 134600 Allowance for Loss on Interest Receivable - Investments B S E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U

9 136100 Penalties and Fines Receivable - Loans E S E/U

9 136100 Penalties and Fines Receivable - Loans B S E/U

9 136300 Penalties and Fines Receivable - Taxes E S E/U

9 136300 Penalties and Fines Receivable - Taxes B S E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U

9 137100 Administrative Fees Receivable - Loans E S E/U

9 137100 Administrative Fees Receivable - Loans B S E/U

9 137300 Administrative Fees Receivable - Taxes E S E/U

9 137300 Administrative Fees Receivable - Taxes B S E/U

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U

Total Cash Collections

This line is calculated. Equals sum of lines 1 through 7.

Accrual Adjustments (+/-)

Bulletin No. 2017-06 V SCA - 2 June 2017
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

9 211000 Accounts Payable E S E/U 4

9 211000 Accounts Payable B S E/U 4

9 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E S E/U

9 582100 Tax Revenue Accrual Adjustment - Individual E S E/U

9 582200 Tax Revenue Accrual Adjustment - Corporate E S E/U

9 582300 Tax Revenue Accrual Adjustment - Unemployment E S E/U

9 582400 Tax Revenue Accrual Adjustment - Excise E S E/U

9 582500 Tax Revenue Accrual Adjustment - Estate and Gift E S E/U

9 582600 Tax Revenue Accrual Adjustment - Customs E S E/U

9 583000 Contra Revenue for Taxes - Not Otherwise Classified E S E/U

9 583100 Contra Revenue for Taxes - Individual E S E/U

9 583200 Contra Revenue for Taxes - Corporate E S E/U

9 583300 Contra Revenue for Taxes - Unemployment E S E/U

9 583400 Contra Revenue for Taxes - Excise E S E/U

9 583500 Contra Revenue for Taxes - Estate and Gift E S E/U

9 583600 Contra Revenue for Taxes - Customs E S E/U

9 592300 Valuation Change in Investments - Beneficial Interest in Trust E S E/U

10

11

11 211000 Accounts Payable E S E/U 5

11 211000 Accounts Payable B S E/U 5

11 298000 Custodial Liability E S E/U 6, 7, 8

11 298000 Custodial Liability B S E/U 6, 7, 8

11 599000 Collections for Others - Statement of Custodial Activity E S E/U 6, 8

11 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of 

the U.S. Government

E S E/U

12

12 599100 Accrued Collections for Others - Statement of Custodial Activity E S E/U 8

12 298000 Custodial Liability E S E/U 2, 8, 9

12 298000 Custodial Liability B S E/U 2, 8, 9

13

13 211000 Accounts Payable E S E/U 4

13 211000 Accounts Payable B S E/U 4

13 589000 Tax Revenue Refunds - Not Otherwise Classified E S E/U

13 589100 Tax Revenue Refunds - Individual E S E/U

13 589200 Tax Revenue Refunds - Corporate E S E/U

13 589300 Tax Revenue Refunds - Unemployment E S E/U

13 589400 Tax Revenue Refunds - Excise E S E/U

13 589500 Tax Revenue Refunds - Estate and Gift E S E/U

13 589600 Tax Revenue Refunds - Customs E S E/U

13 633000 Other Interest Expenses E S E/U

13 679000 Other Expenses Not Requiring Budgetary Resources E S E/U

14

15

16

Total Custodial Revenue

This line is calculated. Equals sum of lines 8 through 9.

Disposition of Collections:

Transferred to Others (by Recipient)

(Increase)/Decease in Amounts Yet to be Transferred (+/-)

"Optional Method"

Refunds and Other Payments

Retained by Reporting Entity

This line is calculated. Equals total of lines 10-11-12-13.

"Optional Method"

Net Custodial Activity

This line is calculated. Equals sum of lines 10 minus 15.

This line is calculated. Equals total of lines 10-11+12-13.

Total Disposition of Collections

This line is calculated. Equals total of lines 11+12+13+14.

"Optional Method"

This line is calculated. Equals total of lines 11-12+13+14.

Bulletin No. 2017-06 V SCA - 3 June 2017
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

 1 Interest revenue not related to the cost incurred by the collecting entity should be reported on the 

SCA. See SFFAS 7, paragraph 281.

 2 (Increase)/Decrease

 3 Related to other revenue.

 4 Related to tax revenue refunded and custodial interest expense

 5 Related to tax revenue refunds

 6 If the balance of USSGL account 599000 is used to get the amount of cash collected for others, then 

USSGL account 298000 should not be used. USSGL account 298000 is included on the crosswalk as 

an alternative to using USSGL account 599000

 7 Cash collections only - from debits to 298000

 8 By definition, the USSGL account can only have this USSGL account attribute domain

 9 Amount yet to be collected

 10 Must equal zero

 11 This account is available for MMS for recording royalty credit. All other agencies need Treasury 

approval to use this account on this statement

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2017-06 V SCA - 4 June 2017
Bulletin No. 2018-04 V SBR - 1 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

1000

1000 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG 3

1000 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B/P F U/E ES/ET 3

1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ES/ET 3

1000 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET 3

1000 413700 Transfers of Contract Authority - Allocation D/C B F U ET 3

1000 413900 Contract Authority Carried Forward D/C B U EG/EP/ER/ES/ET 3

1000 414900 Borrowing Authority Carried Forward D/C B U EG/EP/ER/ET 3

1000 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 3

1000 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C B F U EG/EP/ES/ET 3

1000 417100 Nonallocation Transfers of Invested Balances - Receivable D B F U/E EG/ES/ET 3

1000 417200 Nonallocation Transfers of Invested Balances - Payable C B F U EP/ES/ET 3

1000 420100 Total Actual Resources - Collected D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 429500 Adjustments to the Exchange Stabilization Fund D/C B U EP 3

1000 436000 Appropriation Purpose Fulfilled - Balance Not Available C B U EC/EG/EM/EP/ER/ES/ET/TR 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U EP/ER/ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U/E ES/ET 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG 3

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES 3

1000 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C B U ES/ET 3

1000 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B C/P U ES/ET 3

1000 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B P U EG 3

1000 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B B U EP 3

1000 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

C B S U EG/EP/ER 3

1000 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

C B S E EG 3

1000 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 3

1000 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 3

1020

1020 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER 5

1020 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER 5

1020 411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET 5

1020 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET 5

1020 411500 Loan Subsidy Appropriation D/C E D/P U/E EG 5

1020 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG 5

1020 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG 5

1020 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET 5

1020 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D/C E U EG 5

1020 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

Budgetary resources:

Unobligated balance brought forward, Oct 1

Adjustment to unobligated balance brought forward, Oct 1 (+ or -) (Note 28)
Bulletin No. 2018-04 V SBR - 2 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U ES/ET 5

1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U/E EG 5

1020 412500 Loan Modification Adjustment Transfer Appropriation D/C E U/E EG/EP/ER 5

1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B/P F U/E ES/ET 5

1020 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E ET 5

1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B/P F U/E ES/ET 5

1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG 5

1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E B/P F U/E ES/ET 5

1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E P F U/E EG 5

1020 413000 Appropriation To Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR 5

1020 413100 Current-Year Contract Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 413200 Substitution of Contract Authority D/C E S U ER 5

1020 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 413400 Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET 5

1020 413700 Transfers of Contract Authority - Allocation D/C E F U ET 5

1020 413800 Appropriation To Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP 5

1020 414100 Current-Year Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER/ET 5

1020 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E P U ES 5

1020 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 5

1020 415400 Appropriation To Liquidate Contract Authority - Nonallocation - 

Transferred

D/C E U ET 5

1020 415500 Appropriation To Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET 5

1020 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D/C E P U ET 5

1020 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U EP/ER/ET 5

1020 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U/E EG 5

1020 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C E F U EG/EP/ES/ET 5

1020 416700 Allocations of Realized Authority - Transferred From Invested D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 417100 Nonallocation Transfers of Invested Balances - Receivable D/C E F U/E EG/ES/ET 5

1020 417200 Nonallocation Transfers of Invested Balances - Payable D/C E F U EP/ES/ET 5

1020 417300 Nonallocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP/ES/ET 5

1020 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 421200 Liquidation of Deficiency - Offsetting Collections D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 5
Bulletin No. 2018-04 V SBR - 3 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1020 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426000 Actual Collections of "governmental-type" Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR 5

1020 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 429500 Adjustments to the Exchange Stabilization Fund D/C E U EP 5

1020 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 435100 Partial or Early Cancellation of Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET 5

1020 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET 5

1020 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

D/C E U/E ES/ET 5

1020 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR 5

1020 437000 Offset to Appropriation Realized for Redemption of Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 438200 Temporary Reduction - New Budget Authority D/C E S U/E EG/EP/ER/ES/ET/TR 5

1020 438200 Temporary Reduction - New Budget Authority D/C E D U/E ES/ET 5

1020 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET/TR 5

1020 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET 5

1020 438200 Temporary Reduction - New Budget Authority D/C E C U/E ES/ET 5

1020 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET 5

1020 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR 5

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR 5

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C/D U ES/ET 5

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET 5

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U EP/ER/ES/ET 5

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG 5

1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

D/C E U/E ES/ET 5

1020 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

D/C E U/E ES/ET 5

1020 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER 5

1020 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET 5

1020 439200 Permanent Reduction - New Budget Authority D/C E C U ES 5

1020 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET 5

1020 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C E U ES/ET 5

1020 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

D/C E U ES/ET 5

1020 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U ES/ET 5

1020 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E C/P U/E ES/ET 5

1020 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year D/C E U ES/ET 5
Bulletin No. 2018-04 V SBR - 4 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1020 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

D/C E S U EG/EP/ER 5

1020 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

D/C E S E EG 5

1020 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

D/C E E EG 5

1020 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

D/C E U EG/EP/ER 5

1020 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 5

1020 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 5

1020.5

1021

1021 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1021 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043

1043 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 413400 Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR

1043 414400 Borrowing Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR

1043 414700 Actual Repayments of Debt, Prior-Year Balances C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 1

1043 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 1

1043 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 419000 Transfers - Prior-Year Balances D/C E P/S F U EC/EG/EM/EP/ER/ES/ET/TR

1043 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1043 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR

1043 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

1043 429500 Adjustments to the Exchange Stabilization Fund D/C E U EP 1

1043 429500 Adjustments to the Exchange Stabilization Fund D/C B U EP 1

1043 431000 Anticipated Recoveries of Prior-Year Obligations D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1043 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 435000 Canceled Authority C E E EC/EG/EM/EP/ER/ES/ET/TR

1043 435000 Canceled Authority C E U EG/EM/ER/ES/ET/TR

1043 435100 Partial or Early Cancellation of Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 435500 Cancellation of Appropriation From Unavailable Receipts C E U/E ES/ET

1043 435600 Cancellation of Appropriation From Invested Balances C E U/E ES/ET

Unobligated balance brought forward, Oct 1, as adjusted

This line is calculated. Equals sum of lines 1000 and 1020.

Recoveries of prior year unpaid obligations

Other changes in unobligated balance (+ or -)
Bulletin No. 2018-04 V SBR - 5 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1043 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

C E U/E ES/ET

1043 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR 1

1043 436000 Appropriation Purpose Fulfilled - Balance Not Available C B U EC/EG/EM/EP/ER/ES/ET/TR 1

1043 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year 

Balances

D/C E U ES/ET

1043 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

C E U ES/ET

1043 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year D/C E U ES/ET

1043 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

C E U ES/ET

1043 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1043 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1051

1290

1290 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E P U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

C E U EG/ES/ET 2

1290 411100 Debt Liquidation Appropriations D E D/P U EG/EP/ER

1290 411200 Liquidation of Deficiency - Appropriations D E U EG/EP/ER

1290 411300 Appropriated Receipts Derived from Unavailable Trust or Special 

Fund Receipts

D E D/P U ES/ET

1290 411400 Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts

D/C E D/P U ES/ET

1290 411500 Loan Subsidy Appropriation D E D/P U EG

1290 411600 Debt Forgiveness Appropriation D E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 411700 Loan Administrative Expense Appropriation D E D/P U EG

1290 411800 Reestimated Loan Subsidy Appropriation D E U EG

1290 411900 Other Appropriations Realized D/C E P E EG

1290 411900 Other Appropriations Realized D/C E D/E/F/P U EC/EG/EM/EP/ER/ES/ET

1290 412000 Anticipated Indefinite Appropriations D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E P U ES/ET

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D E U EG 1

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG 1

1290 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E P U/E EG/ES/ET

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U ES/ET

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U/E EG

1290 412500 Loan Modification Adjustment Transfer Appropriation D E U EG/EP/ER

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E P F U/E ES/ET 1

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B P F U/E ES/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ET 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U ES 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U ES 1

1290 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG/ES/ET

1290 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E P F U/E EG/ES/ET

1290 413000 Appropriation To Liquidate Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 413500 Contract Authority Liquidated C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 413600 Contract Authority To Be Liquidated by Trust Funds C E U ET 1

1290 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET 1

1290 413800 Appropriation To Liquidate Contract Authority D E U EG/EP/ER/ES/ET

1290 414000 Substitution of Borrowing Authority C E P U EG/EP

1290 414600 Actual Repayments of Debt, Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR

1290 415000 Reappropriations - Transfers-In D E U EC/EG/EM/EP/ER/ES/ET/TR

1290 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E P U ES/ET

Unobligated balance from prior year budget authority, net

This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, and 1043

Appropriations (discretionary and mandatory)
Bulletin No. 2018-04 V SBR - 6 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1290 415400 Appropriation To Liquidate Contract Authority - Nonallocation - 

Transferred

D/C E U ET

1290 415500 Appropriation To Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET

1290 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D E P U EG/ES/ET

1290 415900 Repayment of Repayable Advances - Current-Year Authority C E P U ET

1290 415901 Repayment of Repayable Advances - Prior-Year Balances C E P U ET

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416500 Allocations of Authority - Anticipated From Invested Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C E F U EG/EP/ES/ET 1

1290 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

D/C B F U EG/EP/ES/ET 1

1290 416700 Allocations of Realized Authority - Transferred From Invested D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417000 Transfers - Current-Year Authority D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 417100 Nonallocation Transfers of Invested Balances - Receivable D E F U/E ES/ET 1

1290 417100 Nonallocation Transfers of Invested Balances - Receivable D B F U/E ES/ET 1

1290 417200 Nonallocation Transfers of Invested Balances - Payable C E F U ES/ET 1

1290 417200 Nonallocation Transfers of Invested Balances - Payable C B F U ES/ET 1

1290 417300 Nonallocation Transfers of Invested Balances - Transferred D/C E F U/E ES/ET

1290 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E P/R U EC/EG/EM/EP/ER/ES/ET/TR 2

1290 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR

1290 424000 Appropriations Reduced by Offsetting Collections or Receipts - 

Collected

C E U EG/ES/ET 7

1290 437000 Offset to Appropriation Realized for Redemption of Treasury C E U EC/EG/EM/EP/ER/ES/ET/TR

1290 438200 Temporary Reduction - New Budget Authority C E D U ES/ET

1290 438200 Temporary Reduction - New Budget Authority C E P U EP/ER/ES/ET

1290 438300 Temporary Reduction - Prior-Year Balances C E P U EP/ER/ES/ET

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U ES/ET 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG 1

1290 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

C E U ES/ET

1290 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

C E U ES/ET

1290 439000 Reappropriations - Transfers-Out C E E EC/EG/EM/EP/ER/ES/ET/TR

1290 439100 Adjustments to Indefinite Appropriations D/C E E EG

1290 439100 Adjustments to Indefinite Appropriations D/C E U EG/EP/ER

1290 439200 Permanent Reduction - New Budget Authority C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR

1290 439300 Permanent Reduction - Prior-Year Balances C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR

1290 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C E U ES/ET 1

1290 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year 

Authority

D/C B U ES/ET 1

1290 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR 7

1290 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E P U EG/ES/ET 1

1290 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B P U EG/ES/ET 1

1490

1490 404200 Estimated Indefinite Borrowing Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404400 Anticipated Reductions to Borrowing Authority C E U EC/EG/EM/EP/ER/ES/ET/TR 2

1490 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E B U EP/ER 2

1490 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E B U ES

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B F U ES/ET 1

Borrowing authority (discretionary and mandatory)
Bulletin No. 2018-04 V SBR - 7 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B F U ES/ET 1

1490 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B F U ES/ET

1490 412900 Amounts Appropriated From Specific Invested TAFS - Transfers- D/C E B F U ES/ET

1490 414100 Current-Year Borrowing Authority Realized D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash C E U EG/EP/ER/TR

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1490 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER/ET

1490 415900 Repayment of Repayable Advances - Current-Year Authority C E B U ET

1490 415901 Repayment of Repayable Advances - Prior-Year Balances C E B U ET

1490 438200 Temporary Reduction - New Budget Authority C E B U EP/ER/ES/ET

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U/E EP/ER/ES/ET 1

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U/E EP/ER/ES/ET 1

1490 439200 Permanent Reduction - New Budget Authority C E B U EC/EG/EM/EP/ER/ES/ET/TR

1490 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E B U EP 7

1490 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E B U EP 1

1490 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B B U EP 1

1690

1690 403200 Estimated Indefinite Contract Authority D/C E U EG/EP/ER/ET 2

1690 403400 Anticipated Adjustments to Contract Authority D/C E U EG/EP/ER/ET 2

1690 413100 Current-Year Contract Authority Realized D E U EG/EP/ER/ES/ET

1690 413300 Decreases to Indefinite Contract Authority C E U EG/EP/ER/ET

1690 413700 Transfers of Contract Authority - Allocation D/C E F U ET 1

1690 413700 Transfers of Contract Authority - Allocation D/C B F U ET 1

1690 415300 Transfers of Contract Authority - Nonallocation D/C E F U ET 1

1690 415300 Transfers of Contract Authority - Nonallocation D/C B F U ET 1

1690 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

D E C U ET

1690 416000 Anticipated Transfers - Current-Year Authority D/C E C U EG/EP/ER/ET 2

1690 438200 Temporary Reduction - New Budget Authority C E C U ES/ET

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C U ES/ET 1

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET 1

1690 439200 Permanent Reduction - New Budget Authority C E C U EG/EP/ER/ES/ET

1690 439300 Permanent Reduction - Prior-Year Balances C E C U EG/EP/ER/ET

1690 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E C U EG/EP/ER/ET 7

1690 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C E C U ET 1

1690 439700 Appropriations, Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances

D/C B C U ET 1

1890

1890 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 406000 Anticipated Collections From Non-Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 413200 Substitution of Contract Authority D/C E S U ER

1890 413500 Contract Authority Liquidated C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414000 Substitution of Borrowing Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 414600 Actual Repayments of Debt, Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E U EC/EG/EM/EP/ER/ES/ET/TR

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E E EG

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 417000 Transfers - Current-Year Authority D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 417100 Nonallocation Transfers of Invested Balances - Receivable D E F U/E EG 1

1890 417100 Nonallocation Transfers of Invested Balances - Receivable D B F U/E EG 1

1890 417200 Nonallocation Transfers of Invested Balances - Payable C E F U EP 1

1890 417200 Nonallocation Transfers of Invested Balances - Payable C B F U EP 1

Contract authority (discretionary and mandatory)

Spending authority from offsetting collections (discretionary and mandatory)
Bulletin No. 2018-04 V SBR - 8 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

1890 417300 Nonallocation Transfers of Invested Balances - Transferred D/C E F U/E EG/EP

1890 417500 Allocation Transfers of Current-Year Authority for Noninvested 

Accounts

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR

1890 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 421200 Liquidation of Deficiency - Offsetting Collections D E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 421500 Anticipated Expenditure Transfers from Trust Funds D E U EC/EG/EM/EP/ER/ES/ET/TR 2

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426000 Actual Collections of "governmental-type" Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP

1890 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

1890 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

1890 428300 Interest Receivable From Treasury D/C E U/E EG/EP/ER/TR 1

1890 428300 Interest Receivable From Treasury D/C B U/E EG/EP/ER/TR 1

1890 428500 Receivable From the Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

1890 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EC/EG/EM/EP/ER/ES/ET/TR

1890 438200 Temporary Reduction - New Budget Authority C E S U EG/EP/ER/ES/TR

1890 438300 Temporary Reduction - Prior-Year Balances C E S U EG/EP/ER/TR

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U ES 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES 1

1890 439200 Permanent Reduction - New Budget Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR

1890 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary

C E S U EC/EG/EM/EP/ER/ES/ET/TR 7

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

C E S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

C B S U EG/EP/ER 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

C E S E EG 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation - 

Current Year Balances

C B S E EG 1

1890 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

C E U EG/EP/ER

1890 439801 Offsetting Collections Temporarily Precluded From Obligation - 

Prior-Year Balances

C E E EG

1910 Total budgetary resources
Bulletin No. 2018-04 V SBR - 9 March 2018

Part 2

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Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

2190

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

2190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

2190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

2204

2204 451000 Apportionments D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2204 461000 Allotments - Realized Resources D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2304 472000 Commitments - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404

2404 406000 Anticipated Collections From Non-Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 407000 Anticipated Collections From Federal Sources C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421000 Anticipated Reimbursements and Other Income C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 421500 Anticipated Expenditure Transfers from Trust Funds C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 431000 Anticipated Recoveries of Prior-Year Obligations C E U EC/EG/EM/EP/ER/ES/ET/TR 2

2404 442000 Unapportioned Authority - Pending Rescission D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 443000 Unapportioned Authority - OMB Deferral D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 445000 Unapportioned Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 463000 Funds Not Available for Commitment/Obligation D/C E U EC/EG/EM/EP/ER/ES/ET/TR

2404 463500 Funds Not Available - Adjustments to the Exchange Stabilization D/C E U EG/EP

2412

2413

2413 445000 Unapportioned Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

2413 465000 Allotments - Expired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR

2490

2500

3000

3000 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3000 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3006

3006 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3006 483100 Undelivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 6

This line is calculated. Equals sum of SBR lines 1000, 1020, 1021, 1043, 1290, 1490, 

1690, and 1890.

Status of budgetary resources:

New obligations and upward adjustments (total) (Note 31)

Unobligated balance, end of year:

Apportioned, unexpired account

Exempt from apportionment, unexpired accounts

Unapportioned, unexpired accounts

Unexpired unobligated balance, end of year

This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404.

Expired unobligated balance, end of year

Unobligated balance, end of year (total)

This line is calculated. Equals sum of SBR lines 2204, 2304, 2404, and 2413. Also equals 

the sum of the amounts on lines 2412 and 2413.

Total budgetary resources

This line is calculated. Equals sum of SBR lines 2190 and 2490.

Change in obligated balance:

Unpaid obligations:

Unpaid obligations, brought forward, Oct 1

Adjustment to unpaid obligations, start of year (+ or -) (Note 28)
Bulletin No. 2018-04 V SBR - 10 March 2018

Part 2

SUPPLEMENT

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Acct. USSGL Account Title

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Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

3006 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3006 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3006 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3006 493100 Delivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3006 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3006 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 6

3012

3012 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3012 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

3012 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

3012 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3012 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3020 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

3020 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3032

3032 483100 Undelivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3032 493100 Delivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3042

3042 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3042 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050

3050 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 483100 Undelivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 493100 Delivered Orders - Obligations Transferred, Unpaid D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3050 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3060

3060 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR

New obligations and upward adjustments

Outlays (gross) (-)

Actual transfers, unpaid obligations (net) (+ or -)

Recoveries of prior year unpaid obligations (-)

Unpaid obligations, end of year

Uncollected payments:

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)
Bulletin No. 2018-04 V SBR - 11 March 2018

Part 2

SUPPLEMENT

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Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

3060 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR

3060 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR

3066

3066 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET 8

3066 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 423000 Unfilled Customer Orders Without Advance - Transferred D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 423300 Reimbursements and Other Income Earned - Receivable - D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3066 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 8

3072

3072 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428500 Receivable From the Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428600 Receivable From the Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428700 Other Federal Receivables D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3072 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

3082

3082 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

3082 423000 Unfilled Customer Orders Without Advance - Transferred D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423300 Reimbursements and Other Income Earned - Receivable - D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3082 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090

3090 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET

3090 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423000 Unfilled Customer Orders Without Advance - Transferred D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - 

Transferred

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423300 Reimbursements and Other Income Earned - Receivable - D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 423400 Other Federal Receivables - Transferred D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3090 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

3100

3200

4175

4176

Adjustment to uncollected pymts, Fed sources, start of year (+ or -) (Note 28)

Change in uncollected pymts, Fed sources (+ or-)

Actual transfers, uncollected pymts, Fed sources (net) (+ or -)

Uncollected pymts, Fed sources, end of year (-)

Memorandum (non-add) entries

Obligated balance, start of year (+ or -)

This line is calculated. Equals sum of SBR lines 3000, 3006, 3060, and 3066

Obligated balance, end of year (+ or -)

This line is calculated. Equals sum of detailed SBR lines 3000, 3006, 3012, 3020, 3032, 

3042, 3060, 3066, 3072 and 3082. Line 3200 also equals the sum of SBR lines 3050 and 

3090.

Budget authority and outlays, net:

Budget authority, gross (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 1290, 1490, 1690 and 1890.

Actual offsetting collections (discretionary and mandatory) (-)
Bulletin No. 2018-04 V SBR - 12 March 2018

Part 2

SUPPLEMENT

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Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

4176 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4176 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4176 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426000 Actual Collections of "governmental-type" Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP

4176 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4176 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EP/ER/TR

4176 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4176 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4177

4177 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 422500 Expenditure Transfers from Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 422500 Expenditure Transfers from Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 425100 Reimbursements and Other Income Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 425100 Reimbursements and Other Income Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428500 Receivable From the Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428600 Receivable From the Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428700 Other Federal Receivables D E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4177 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4178

4178 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4178 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4179

4179 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 406000 Anticipated Collections From Non-Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 407000 Anticipated Collections From Federal Sources D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 421000 Anticipated Reimbursements and Other Income D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4179 421500 Anticipated Expenditure Transfers from Trust Funds D E U EC/EG/EM/EP/ER/ES/ET/TR 2

4180

4185

4185 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4185 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4185 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4185 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4185 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER 1

4185 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER 1

4185 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

Change in uncollected pymts, Fed sources (discretionary and mandatory) (+ or -)

Recoveries of prior year paid obligations (discretionary and mandatory)

Anticipated offsetting collections (discretionary and mandatory) (+ or -)

Budget authority, net (total) (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 4175, 4176, 4177, 4178 and 4179.

Outlays, gross (discretionary and mandatory)
Bulletin No. 2018-04 V SBR - 13 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

4187

4187 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4187 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR 1

4187 425200 Reimbursements and Other Income Earned - Collected D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426000 Actual Collections of "governmental-type" Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426700 Other Actual "governmental-type" Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP

4187 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR

4187 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 427700 Other Actual Collections - Federal D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EP/ER/TR

4187 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4187 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR

4190

4200

4210

 1 When the same SBR line number uses both a beginning (B) and 

ending (E) balance for the same USSGL account, the beginning 

balance is subtracted from the ending balance.

 2 Anticipated amounts should be zero for the yearend preclosing trial 

balance.

 3 The total of the specified balances in the USSGL accounts for this 

line should equal the beginning balances of USSGL accounts 

445000, 465000, and 462000.

 4 Distributed offsetting receipt accounts are included to reconcile to 

information in the Budget of the United States Government and the 

Combined Statement of Receipts, Outlays, and Balances of the 

United States Government. This line must equal cash deposits for 

distributed offsetting receipts to Treasury that are reported on 

Statement of Transactions (224), SF 1219, and SF 1220. In all cases, 

include only amounts collected, deposited, and distributed in 

offsetting receipt accounts.

 5 This line corresponds with SF133/Schedule P line 1020. However, 

budgetary and financial statement requirements for reporting 

adjustments differs from one another. For budgetary reporting, 

materiality thresholds do not apply, whereas for financial statement 

reporting, materiality thresholds do apply. Therefore the balance of 

this line will not always tie with the balance of SF133/Schedule P 

line 1020.

(Not supported by USSGL)

Agency outlays, net (discretionary and mandatory)

(Not supported by USSGL)

FOOTNOTES AND ADDITIONAL INFORMATION:

Actual offsetting collections (discretionary and mandatory) (-)

Outlays, net (total) (discretionary and mandatory)

This line is calculated. Equals sum of SBR lines 4185 and 4187.

Distributed offsetting receipts (-)
Bulletin No. 2018-04 V SBR - 14 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Fiscal Year 2018 Reporting

 6 This line corresponds with SF133/Schedule P line 3001. However, 

budgetary and financial statement requirements for reporting 

adjustments differs from one another. For budgetary reporting, 

materiality thresholds do not apply, whereas for financial statement 

reporting, materiality thresholds do apply. Therefore the balance of 

this line will not always tie with the balance of SF133/Schedule P 

line 3001.

 7 USSGL account balance must be zero for the year end preclosing 

trial balance.

 8 This line corresponds with SF133/Schedule P line 3061. However, 

budgetary and financial statement requirements for reporting 

adjustments differs from one another. For budgetary reporting, 

materiality thresholds do not apply, whereas for financial statement 

reporting, materiality thresholds do apply. Therefore, the balance of 

this line will not always tie with the balance of SF133/Schedule P 

line 3061.
Bulletin No. 2018-04 V SF 133/Sch P - 1 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

S/P

P

P 0900

P 0900 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

P 0900 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U N EP/ER D/G - + 1

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U N EP/ER D/G + - 1

P 0900 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 0900 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D/M BAL X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 0900 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M X U N EP/ER D/G - +

P 0900 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

P 0900 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

P 0900 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 0900 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U N EP/ER D/G - +

P 0900 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U N EG/ER N - + 1

P 0900 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U N EG/ER N + - 1

P 0900 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 0900 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 0900 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U N EP/ER D/G - +

P 0910

P

P 0911

P

S/P

S/P 1000

S/P 1000 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service B D M X U U X/N EG N + - 3

S/P 1000 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B/P D/M F X SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X XXX U/E U X/K/N EG N + - 3

S/P 1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D/M F X SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 413600 Contract Authority To Be Liquidated by Trust Funds B C D/M X U U X/N ET N + - 3

S/P 1000 413700 Transfers of Contract Authority - Allocation B D/C D/M F X U U X/N ET N + - 3

S/P 1000 413900 Contract Authority Carried Forward B D/C U U X/N EG/EP/ER/ES/ET N + - 3

S/P 1000 414900 Borrowing Authority Carried Forward B D/C F/P/T U U X/N EG/EP/ER/ET D/G/N + - 3

S/P 1000 415300 Transfers of Contract Authority - Nonallocation B D/C F BAL/NEW X U U X/N ET N + - 3

S/P 1000 416600 Allocations of Realized Authority - To Be Transferred From Invested B D/C M F X U U X/N EP/ES/ET N + - 3

S/P 1000 416600 Allocations of Realized Authority - To Be Transferred From Invested B D/C D F X U U X/N EG/ES/ET N + - 3

Total new obligations, unexpired accounts

Appropriations used to liquidate unpaid lease obligations

This line is not required to be supported by the USSGL.

Total new obligations, unexpired accounts; and lease payments

Automatically generated from the sum of lines 0900 and 0910.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

BUDGETARY RESOURCES

All accounts:

Unobligated balance:

Unobligated balance brought forward, Oct 1
Bulletin No. 2018-04 V SF 133/Sch P - 2 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1000 417100 Nonallocation Transfers of Invested Balances - Receivable B D D F X XXX U/E U X/K/N EG/ES/ET N + - 3

S/P 1000 417100 Nonallocation Transfers of Invested Balances - Receivable B D M F X SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 417200 Nonallocation Transfers of Invested Balances - Payable B C D F X XXX U U X/N ES/ET N + - 3

S/P 1000 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X SEQ/XXX U U X/N ES/ET N + - 3

S/P 1000 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X XXX U U X/N EP N + - 3

S/P 1000 420100 Total Actual Resources - Collected B D/C U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 422200 Unfilled Customer Orders With Advance B D/C D/M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 428300 Interest Receivable From Treasury B D/C D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 428500 Receivable From the Liquidating Fund B D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 428600 Receivable From the Financing Fund B D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 428700 Other Federal Receivables B D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 429500 Adjustments to the Exchange Stabilization Fund B D/C X U U N EP N + - 3

S/P 1000 436000 Appropriation Purpose Fulfilled - Balance Not Available B C X U U N EC/EG/EM/EP/ER/ES/ET/TR N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X OTR/SEQ U/E U X/K/N EP/ER/ET/TR N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B M F/P/T X SEQ U U X/N EP/ER/ES/ET N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C M X SEQ U U X/N ES/ET N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D/M X OTR U/E U X/K/N ES/ET N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ U/E U X/K/N EP N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X OTR/SEQ U/E U X/K/N EG/EP/ER/ET/TR N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X ATB/OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X SEQ U/E U X/K/N EP/ER N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB/OTR/SEQ U/E U X/K/N EG N + - 3

S 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ E K/N EG N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB U U X/N TR N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X SEQ U U X/N ES N + - 3

S/P 1000 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year B D/C D/M X U U X/N ES/ET N + - 3

S/P 1000 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C C/P D/M X U U X/N ES/ET N + - 3

S/P 1000 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C P M X U U X/N EG N + - 3

S/P 1000 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C B M X U U X/N EP N + - 3

S/P 1000 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D/M X U U X/N EG/EP/ER N + - 3

S 1000 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D X E K/N EG N + - 3

S/P 1000 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3

S/P 1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U U N EP/ER D/G + - 3

S/P 1000 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 3

S/P 1000 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U U N EG/ER N + - 3

P 1001

P

Discretionary unobligated balance brought forward, Oct 1

This line is not required to be supported by the USSGL.
Bulletin No. 2018-04 V SF 133/Sch P - 3 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 1010

S/P 1010 417600 Allocation Transfers of Prior-Year Balances E C P/S F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1010 419000 Transfers - Prior-Year Balances E C P/S F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1010 419700 Balance Transfers-Out - Expired to Expired E C P/S X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1011

S/P 1011 417600 Allocation Transfers of Prior-Year Balances E D P/S F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1011 419000 Transfers - Prior-Year Balances E D P/S F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1011 419000 Transfers - Prior-Year Balances E D S F X U U X/N EP G + -

S 1011 419600 Balance Transfers-In - Expired to Expired E D P/S X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1012

S/P 1012 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C P/S F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1012 419200 Balance Transfers - Unexpired to Expired E D/C P/S X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1012 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F X U/E U X/K/N ET N + -

S/P 1013

S/P 1013 415300 Transfers of Contract Authority - Nonallocation E D/C F BAL X U U X/N ET N + - 1

S/P 1013 415300 Transfers of Contract Authority - Nonallocation B D/C F BAL X U U X/N ET N - + 1

S/P

S/P 1020

S/P 1020 411100 Debt Liquidation Appropriations E D/C D/P D/M B/P U/E U X/K/N EG/EP/ER N + -

S/P 1020 411200 Liquidation of Deficiency - Appropriations E D/C D/M B/P U/E U X/K/N EG/EP/ER N + -

S/P 1020 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D/C D/P D/M B/P XXX U/E U X/K/N ES/ET N + -

S/P 1020 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D/C P D/M B/P SEQ U/E U X/K/N ES/ET N + -

S/P 1020 411400 Appropriated Receipts Derived from Available Trust or Special Fund E D/C D/P D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 411500 Loan Subsidy Appropriation E D/C D/P D/M B/P U/E U X/K/N EG N + -

S/P 1020 411600 Debt Forgiveness Appropriation E D/C P D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 411700 Loan Administrative Expense Appropriation E D/C D/P D/M B/P U/E U X/K/N EG N + -

S/P 1020 411800 Reestimated Loan Subsidy Appropriation E D/C B/P U/E U X/K/N EG N + -

S/P 1020 411900 Other Appropriations Realized E D/C D/E/F/P D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1020 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D/C P/S D/M P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service E D/C M B/P U U X/N EG N + -

S/P 1020 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D/C P/S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable 

- Temporary Reduction/Cancellation

E D/C D/M B/P U U X/N ES/ET N + -

S/P 1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable 

- Temporary Reduction/Cancellation

E D/C M B/P U/E U X/K/N EG N + -

S/P 1020 412500 Loan Modification Adjustment Transfer Appropriation E D/C D/M B/P U/E U X/K/N EG/EP/ER D/G/N + -

Unobligated balance transferred to other accounts (-)

Unobligated balance transferred from other accounts

Unobligated balance transfers between expired and unexpired accounts (+ or -)

Unobligated balance of contract authority transferred to or from other accounts (net) (+ or -)

Adjustments:

Nonexpenditure transfers:

Adjustment to unobligated balance brought forward, Oct 1 (+ or -)
Bulletin No. 2018-04 V SF 133/Sch P - 4 March 2018

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Section V

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S/P 1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C B/P M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P D F B/P XXX U/E U X/K/N ES/ET N + -

S/P 1020 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C D/M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P D/M F B/P XXX U/E U X/K/N EG N + -

S/P 1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B/P D/M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D/M F B/P XXX U/E U X/K/N EG N + -

S/P 1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C B/P D/M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 413000 Appropriation To Liquidate Contract Authority Withdrawn E D/C B/P U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413100 Current-Year Contract Authority Realized E D/C D/M P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413200 Substitution of Contract Authority E D/C S P U U X/N ER N + -

S/P 1020 413300 Decreases to Indefinite Contract Authority E D/C D/M P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413400 Contract Authority Withdrawn E D/C P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413500 Contract Authority Liquidated E D/C P/S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413600 Contract Authority To Be Liquidated by Trust Funds E D/C D/M P U U X/N ET N + -

S/P 1020 413700 Transfers of Contract Authority - Allocation E D/C M F B/P U U X/N ET N + -

S/P 1020 413800 Appropriation To Liquidate Contract Authority E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 414000 Substitution of Borrowing Authority E D/C P/S D/M F/P/T P U U X/N EG/EP N + -

S/P 1020 414100 Current-Year Borrowing Authority Realized E D/C D/M F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E D/C D/M F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 414400 Borrowing Authority Withdrawn E D/C F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C B M B/P U U X/N EP/ET N + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C P/S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C B M B/P U U N EP/ER D + -

S/P 1020 414700 Actual Repayments of Debt, Prior-Year Balances E D/C B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 415000 Reappropriations - Transfers-In E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C P M B/P U U X/N ES N + -

S/P 1020 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E D/C B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 415300 Transfers of Contract Authority - Nonallocation E D/C F BAL/NEW B/P U U X/N ET N + -

S/P 1020 415400 Appropriation To Liquidate Contract Authority - Nonallocation - E D/C B/P U U X/N ET N + -

S/P 1020 415500 Appropriation To Liquidate Contract Authority - Allocation - Transferred E D/C B/P U U X/N ET N + -

S/P 1020 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

E D/C P P U U X/N ET N + -

S/P 1020 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P U U X/N EP/ER N + -

S/P 1020 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D P U/E U X/K/N EG N + -

S/P 1020 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C M P U U X/N ET N + -

S/P 1020 415901 Repayment of Repayable Advances - Prior-Year Balances E D/C B/P B/P U U N ET N + -

S/P 1020 416600 Allocations of Realized Authority - To Be Transferred From Invested E D/C M F B/P U U X/N EP/ES/ET N + -

S/P 1020 416600 Allocations of Realized Authority - To Be Transferred From Invested E D/C D F B/P U U X/N EG/ES/ET N + -

S/P 1020 416700 Allocations of Realized Authority - Transferred From Invested Balances E D/C D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D/C D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -
Bulletin No. 2018-04 V SF 133/Sch P - 5 March 2018

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 417000 Transfers - Current-Year Authority E D/C P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 417100 Nonallocation Transfers of Invested Balances - Receivable E D/C D F B/P XXX U/E U X/K/N EG/ES/ET N + -

S/P 1020 417100 Nonallocation Transfers of Invested Balances - Receivable E D/C M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 417200 Nonallocation Transfers of Invested Balances - Payable E D/C D F B/P XXX U U X/N ES/ET N + -

S/P 1020 417200 Nonallocation Transfers of Invested Balances - Payable E D/C M F B/P SEQ/XXX U U X/N ES/ET N + -

S/P 1020 417200 Nonallocation Transfers of Invested Balances - Payable E D/C M F B/P XXX U U X/N EP N + -

S/P 1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C D F B/P XXX U/E U X/K/N EG/ES/ET N + -

S/P 1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P XXX U/E U X/K/N EP N + -

S/P 1020 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D/C P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 417600 Allocation Transfers of Prior-Year Balances E D/C P/S F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419000 Transfers - Prior-Year Balances E D/C P/S F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C P/S F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419200 Balance Transfers - Unexpired to Expired E D/C P/S B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D/C P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1020 419600 Balance Transfers-In - Expired to Expired E D P/S B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1020 419700 Balance Transfers-Out - Expired to Expired E C P/S B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 421200 Liquidation of Deficiency - Offsetting Collections E D/C D/M F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 422200 Unfilled Customer Orders With Advance E D/C D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 425200 Reimbursements and Other Income Earned - Collected E D/C D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 425500 Expenditure Transfers from Trust Funds - Collected E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426000 Actual Collections of "governmental-type" Fees E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426100 Actual Collections of Business-Type Fees E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426200 Actual Collections of Loan Principal E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426300 Actual Collections of Loan Interest E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426400 Actual Collections of Rent E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426500 Actual Collections From Sale of Foreclosed Property E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 426800 Interest Collected From Foreign Securities and Special Drawing Rights E D/C M B/P U U N EP N + -

S/P 1020 427100 Actual Program Fund Subsidy Collected E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 427300 Interest Collected From Treasury E D/C D/M B/P U U X/N EG/EP/ER/TR D/G/N + -

S/P 1020 427500 Actual Collections From Liquidating Fund E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 427600 Actual Collections From Financing Fund E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 427700 Other Actual Collections - Federal E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 428300 Interest Receivable From Treasury E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 428500 Receivable From the Liquidating Fund E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 428600 Receivable From the Financing Fund E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 428700 Other Federal Receivables E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 429500 Adjustments to the Exchange Stabilization Fund E D/C P U U N EP N + -

S/P 1020 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1020 435000 Canceled Authority E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 435100 Partial or Early Cancellation of Authority E D/C D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -
Bulletin No. 2018-04 V SF 133/Sch P - 6 March 2018

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 435600 Cancellation of Appropriation From Invested Balances E D/C D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E D/C D/M P U/E U X/K/N ES/ET N + -

S/P 1020 436000 Appropriation Purpose Fulfilled - Balance Not Available E C P U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E D/C B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C S D P ATB U U X/N EG/TR N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D D/M P OTR U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C P D P ATB/OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C B M F/P/T P SEQ U/E U X/K/N EP/ER/ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C C M P SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U/E U X/K/N EG/EP/ER N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C S D P SEQ U/E U X/K/N ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C S M P OTR/SEQ U/E U X/K/N TR N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C P D P SEQ U/E U X/K/N EP/ER N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C P M P SEQ U/E U X/K/N EP N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C P M P OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U/E U X/K/N EP/ER N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C P D/M P OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C S M P OTR/SEQ U/E U X/K/N EG/TR N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C P D P SEQ U/E U X/K/N EP/ER N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P OTR/SEQ U/E U X/K/N EP/ER/ET/TR N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D/M P OTR U U X/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P SEQ U/E U X/K/N EP N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B M F/P/T P SEQ U U X/N EP/ER/ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C M P SEQ U U X/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR/SEQ U/E U X/K/N EG/ER/ET/TR N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB/OTR/SEQ U/E U X/K/N EG N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR/SEQ U/E U X/K/N EP N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P ATB/OTR/SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P OTR/SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P SEQ U/E U X/K/N EP/ER N + -

S 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P SEQ E K/N EG N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB U U N TR N + -

S/P 1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C D B/P ATB/OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C M B/P OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

E D/C D/M B/P OTR/SEQ U/E U X/K/N ES/ET N + -

S 1020 439000 Reappropriations - Transfers-Out E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439100 Adjustments to Indefinite Appropriations E D/C D/M B/P U/E U X/K/N EG/EP/ER N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C B D F/P/T B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C P D B/P ATB/OTR/SEQ U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T B/P OTR U/E U X/K/N EP/ER/ET N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T B/P OTR/SEQ U/E U X/K/N EG N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C P M B/P OTR/SEQ U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C C D/M B/P ATB/OTR U/E U X/K/N ET N + -
Bulletin No. 2018-04 V SF 133/Sch P - 7 March 2018

Part 2

SUPPLEMENT

Assoc. 

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Line 

No.

USSGL 

Acct. USSGL Account Title

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/ End

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133

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C C D/M B/P OTR U/E U X/K/N EG/EP/ER N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D D B/P ATB/SEQ U/E U X/K/N EG N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D D B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D M B/P OTR U/E U X/K/N ES/ET N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C R/S D/M B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C S M B/P SEQ U/E U X/K/N EG N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C C M P OTR U U N ES N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C B D/M F/P/T B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/S D/M B/P OTR/SEQ U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C C D/M P OTR U/E U X/K/N EG/EP/ER/ET N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C R D/M B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year E D/C D/M B/P U U N ES/ET N + -

S/P 1020 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year Balances E D/C D/M B/P U U N ES/ET N + -

S/P 1020 439600 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts Unavailable for Obligation Upon Collection

E D/C B/P U U X/N ES/ET N + -

S/P 1020 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C C/P D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P U U X/N EG/EP/ER N + -

S 1020 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D B/P E K/N EG N + -

S/P 1020 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E D/C D/M B/P U U X/K/N EG/EP/ER N + -

S 1020 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E D/C D B/P E K/N EG N + -

S/P 1020 439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

E D/C B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/M F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW B/P U U N EG/ER N + -

S/P 1020 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1020 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -
Bulletin No. 2018-04 V SF 133/Sch P - 8 March 2018

Part 2

SUPPLEMENT

Assoc. 

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Line 

No.

USSGL 

Acct. USSGL Account Title

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Reimb 

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A 

Cat

Borrow 

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Adj Reduction Type

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SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M B/P U U N EP/ER D/G + -

S/P 1021

S/P 1021 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1021 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1022

S/P 1022 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E C X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1023

S/P 1023 414700 Actual Repayments of Debt, Prior-Year Balances E C X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1023 415901 Repayment of Repayable Advances - Prior-Year Balances E D/C B/P X U U N ET N + -

S/P 1024

S/P 1024 414400 Borrowing Authority Withdrawn E C F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1025

S/P 1025 413400 Contract Authority Withdrawn E C X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1026

S/P 1026 429500 Adjustments to the Exchange Stabilization Fund E D/C X U U N EP N + - 1

S/P 1026 429500 Adjustments to the Exchange Stabilization Fund B D/C X U U N EP N - + 1

S/P 1026 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1027

S/P

S/P 1028

S/P

S/P 1029

S 1029 435000 Canceled Authority E C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1029 435000 Canceled Authority E C D/M X U U X/N EG/EM/ER/ES/ET/TR N + -

S/P 1029 435100 Partial or Early Cancellation of Authority E C D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1030

S/P 1030 435500 Cancellation of Appropriation From Unavailable Receipts E C D/M X U/E U X/K/N ES/ET N + -

S/P 1030 435600 Cancellation of Appropriation From Invested Balances E C D/M X U/E U X/K/N ES/ET N + -

S/P 1030 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D/M X U/E U X/K/N ES/ET N + -

S/P 1031

Unobligated balance of contract authority withdrawn (-)

Adjustment for change in allocation of trust fund limitation or foreign exchange valuation

Adjustment in unobligated balances for change in investments of zero coupon bonds (special and nonrevolving trust funds)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Adjustment in unobligated balances for change in investments of zero coupon bonds (revolving funds)

Recoveries of prior year unpaid obligations

Capital transfer of unobligated balances to general fund (-)

Unobligated balances applied to repay debt (-)

Unobligated balance of borrowing authority withdrawn (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Other balances withdrawn to Treasury (-)

Other balances withdrawn to special or trust funds (-)

Other balances not available (-)
Bulletin No. 2018-04 V SF 133/Sch P - 9 March 2018

Part 2

SUPPLEMENT

Assoc. 

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USSGL 

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133

TAS 

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Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1031 436000 Appropriation Purpose Fulfilled - Balance Not Available E C X U U N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1031 436000 Appropriation Purpose Fulfilled - Balance Not Available B C X U U N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1032

S/P 1032 439600 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts Unavailable for Obligation Upon Collection

E C X U U X/N ES/ET N + -

S/P 1032 439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

E C X U U X/N ES/ET N + -

S/P 1033

S/P 1033 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D/M F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1033 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D/M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1034

P

S/P 1035

S/P 1035 439401 Receipts Unavailable for Obligation Upon Collection - Prior-Year Balances E D/C D/M X U U N ES/ET N + -

S/P 1035 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year E D/C X U U N ES/ET N + -

S/P 1035 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E C D/M X U U X/N EG/EP/ER N + -

S 1035 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E C D X E K/N EG N + -

S

S 1040

S 1040 418000 Anticipated Transfers - Prior-Year Balances E D/C U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1041

S 1041 431000 Anticipated Recoveries of Prior-Year Obligations E D D/R A/B/E U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1042

S 1042 404800 Anticipated Transfers to the General Fund of the U.S. Government - PriorYear Balances

E C U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S/P 1050

S

P

S

S 1060

S 1060 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B/P D/M F X SEQ/XXX E K/N ES/ET N + -

Recoveries of prior year paid obligations

Adjustment for unobligated balances used to liquidate deficiencies (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Unobligated balance precluded from obligation (limitation on obligations) (-)

Anticipated transfers and adjustments:

Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-)

This line is calculated. Equals sum of lines 1000 through 1035 excluding line 1001.

Expired unobligated balance available for adjustment only:

Expired unobligated balance brought forward, Oct 1

Anticipated nonexpenditure transfers of unobligated balances (net) (+ or -)

Anticipated recoveries of prior year unpaid and paid obligations

Anticipated capital transfers and redemption of debt (unobligated balances) (-)

Unobligated balance (total)

This line is calculated. Equals sum of lines 1000 through 1042.
Bulletin No. 2018-04 V SF 133/Sch P - 10 March 2018

Part 2

SUPPLEMENT

Assoc. 

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USSGL 

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133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1060 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X XXX E K/N EG N + -

S 1060 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D/M F X SEQ/XXX E K/N ES/ET N + -

S 1060 417100 Nonallocation Transfers of Invested Balances - Receivable B D D F X XXX E K/N EG/ES/ET N + -

S 1060 417100 Nonallocation Transfers of Invested Balances - Receivable B D M F X SEQ/XXX E K/N ES/ET N + -

S 1060 420100 Total Actual Resources - Collected B D/C E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 422200 Unfilled Customer Orders With Advance B D/C D/M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 428300 Interest Receivable From Treasury B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 428500 Receivable From the Liquidating Fund B D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 428600 Receivable From the Financing Fund B D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 428700 Other Federal Receivables B D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D/M X OTR E K/N ES/ET N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ E K/N EG/EP N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X OTR/SEQ/XXX E K/N ES/ET N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X OTR/SEQ E K/N EG/EP/ER/ET/TR N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X ATB/OTR/SEQ/XXX E K/N ES/ET N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X SEQ E K/N EP/ER N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB/OTR/SEQ E K/N EG N + -

S 1060 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X OTR/SEQ E K/N EP/ER/ET/TR N + -

S 1060 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D X E K/N EG N + -

S 1060 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1060 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1060 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1070

S 1070 417600 Allocation Transfers of Prior-Year Balances E C P/S F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1070 419700 Balance Transfers-Out - Expired to Expired E C P/S X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1071

S 1071 417600 Allocation Transfers of Prior-Year Balances E D P/S F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1071 419600 Balance Transfers-In - Expired to Expired E D P/S X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1072

S 1072 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C P/S F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1072 419200 Balance Transfers - Unexpired to Expired E D/C P/S X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1072 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F X E K/N ET N + -

S 1080

S 1080 411100 Debt Liquidation Appropriations E D/C D/P D/M B/P E K/N EG/EP/ER N + -

S 1080 411200 Liquidation of Deficiency - Appropriations E D/C D/M B/P E K/N EG/EP/ER N + -

S 1080 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D/C D/P D/M B/P XXX E K/N ES/ET N + -

S 1080 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D/C P D/M B/P SEQ E K/N ES/ET N + -

S 1080 411400 Appropriated Receipts Derived from Available Trust or Special Fund E D/C D/P D/M B/P E K/N ES/ET N + -

Expired unobligated balance transferred to other accounts (-)

Expired unobligated balance transferred from other accounts

Expired unobligated balance transfers between expired and unexpired accounts (-)

Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -)
Bulletin No. 2018-04 V SF 133/Sch P - 11 March 2018

Part 2

SUPPLEMENT

Assoc. 

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Line 

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USSGL 

Acct. USSGL Account Title

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A 

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SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1080 411500 Loan Subsidy Appropriation E D/C D/P D/M B/P E K/N EG N + -

S 1080 411600 Debt Forgiveness Appropriation E D/C P D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 411700 Loan Administrative Expense Appropriation E D/C D/P D/M B/P E K/N EG N + -

S 1080 411800 Reestimated Loan Subsidy Appropriation E D/C B/P E K/N EG N + -

S 1080 411900 Other Appropriations Realized E D/C D/E/F/P D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET N + -

S 1080 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D/C P/S D/M P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D/C P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable 

- Temporary Reduction/Cancellation

E D/C M B/P E K/N EG N + -

S 1080 412500 Loan Modification Adjustment Transfer Appropriation E D/C D/M B/P E K/N EG/EP/ER N + -

S 1080 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C B/P M F B/P SEQ/XXX E K/N ES/ET N + -

S 1080 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P D F B/P XXX E K/N ES/ET N + -

S 1080 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C D/M F B/P SEQ/XXX E K/N ES/ET N + -

S 1080 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P D/M F B/P XXX E K/N EG N + -

S 1080 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B/P D/M F B/P SEQ/XXX E K/N ES/ET N + -

S 1080 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D/M F B/P XXX E K/N EG N + -

S 1080 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C B/P D/M F B/P SEQ/XXX E K/N ES/ET N + -

S 1080 413100 Current-Year Contract Authority Realized E D/C D/M P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 413300 Decreases to Indefinite Contract Authority E D/C D/M P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 413400 Contract Authority Withdrawn E D/C P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 413500 Contract Authority Liquidated E D/C P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 413800 Appropriation To Liquidate Contract Authority E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 414100 Current-Year Borrowing Authority Realized E D/C D/M F/P/T P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E D/C D/M F/P/T P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 414400 Borrowing Authority Withdrawn E D/C F/P/T P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 414600 Actual Repayments of Debt, Current-Year Authority E D/C P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 414700 Actual Repayments of Debt, Prior-Year Balances E D/C B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 415000 Reappropriations - Transfers-In E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E D/C B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D P E K/N EG N + -

S 1080 416700 Allocations of Realized Authority - Transferred From Invested Balances E D/C D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D/C D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 417000 Transfers - Current-Year Authority E D/C P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 417100 Nonallocation Transfers of Invested Balances - Receivable E D/C D F B/P XXX E K/N EG/ES/ET N + -

S 1080 417100 Nonallocation Transfers of Invested Balances - Receivable E D/C M F B/P SEQ/XXX E K/N ES/ET N + -

S 1080 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C D F B/P XXX E K/N EG/ES/ET N + -

S 1080 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P SEQ/XXX E K/N ES/ET N + -

S 1080 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P XXX E K/N EP N + -

S 1080 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D/C P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 417600 Allocation Transfers of Prior-Year Balances E D/C P/S F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 419000 Transfers - Prior-Year Balances E D/C P/S F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -
Bulletin No. 2018-04 V SF 133/Sch P - 12 March 2018

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1080 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C P/S F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 419200 Balance Transfers - Unexpired to Expired E D/C P/S B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D/C P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 419600 Balance Transfers-In - Expired to Expired E D P/S B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 419700 Balance Transfers-Out - Expired to Expired E C P/S B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 421200 Liquidation of Deficiency - Offsetting Collections E D/C D/M F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 422200 Unfilled Customer Orders With Advance E D/C D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 425200 Reimbursements and Other Income Earned - Collected E D/C D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 425500 Expenditure Transfers from Trust Funds - Collected E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426000 Actual Collections of "governmental-type" Fees E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426100 Actual Collections of Business-Type Fees E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426200 Actual Collections of Loan Principal E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426300 Actual Collections of Loan Interest E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426400 Actual Collections of Rent E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426500 Actual Collections From Sale of Foreclosed Property E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 427100 Actual Program Fund Subsidy Collected E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 427500 Actual Collections From Liquidating Fund E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 427600 Actual Collections From Financing Fund E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 427700 Other Actual Collections - Federal E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 428300 Interest Receivable From Treasury E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 428500 Receivable From the Liquidating Fund E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 428600 Receivable From the Financing Fund E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 428700 Other Federal Receivables E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 435000 Canceled Authority E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 435100 Partial or Early Cancellation of Authority E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D/M B/P E K/N ES/ET N + -

S 1080 435600 Cancellation of Appropriation From Invested Balances E D/C D/M B/P E K/N ES/ET N + -

S 1080 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E D/C D/M P E K/N ES/ET N + -

S 1080 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E D/C B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K/N EG/EP/ER N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C D D/M P OTR E K/N ES/ET N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C P D P ATB/OTR/SEQ E K/N ES/ET N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C B M F/P/T P SEQ E K/N EP/ER/ES/ET N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C C M P SEQ E K/N ES/ET N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C S D P SEQ E K/N ET N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C S M P OTR/SEQ E K/N TR N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C P D P SEQ E K/N EP/ER N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C P M P SEQ E K/N EP N + -

S 1080 438200 Temporary Reduction - New Budget Authority E D/C P M P OTR/SEQ E K/N ES/ET N + -
Bulletin No. 2018-04 V SF 133/Sch P - 13 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1080 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K/N EP/ER N + -

S 1080 438300 Temporary Reduction - Prior-Year Balances E D/C P D/M P OTR/SEQ E K/N ES/ET N + -

S 1080 438300 Temporary Reduction - Prior-Year Balances E D/C S M P OTR/SEQ E K/N EG/TR N + -

S 1080 438300 Temporary Reduction - Prior-Year Balances E D/C P D P SEQ E K/N EP/ER N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P OTR/SEQ E K/N EP/ER/ET/TR N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR/SEQ E K/N EG/ER/ET/TR N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB/OTR/SEQ E K/N EG N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR/SEQ E K/N EP N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P ATB/OTR/SEQ/XXX E K/N ES/ET N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P OTR/SEQ/XXX E K/N ES/ET N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P SEQ E K/N EP/ER N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P SEQ E K/N EG/EP N + -

S 1080 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C D B/P ATB/OTR/SEQ E K/N ES/ET N + -

S 1080 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C M B/P OTR/SEQ E K/N ES/ET N + -

S 1080 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

E D/C D/M B/P OTR/SEQ E K/N ES/ET N + -

S 1080 439000 Reappropriations - Transfers-Out E D/C D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439100 Adjustments to Indefinite Appropriations E D/C D/M B/P E K/N EG/EP/ER N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C B D F/P/T B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C P D B/P ATB/OTR/SEQ E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T B/P OTR E K/N EP/ER/ET N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T B/P OTR/SEQ E K/N EG N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C P M B/P OTR/SEQ E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C C D/M B/P ATB/OTR E K/N ET N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C C D/M B/P OTR E K/N EG/EP/ER N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C D D B/P ATB/SEQ E K/N EG N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C D D B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C D M B/P OTR E K/N ES/ET N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C R/S D/M B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439200 Permanent Reduction - New Budget Authority E D/C S M B/P SEQ E K/N EG N + -

S 1080 439300 Permanent Reduction - Prior-Year Balances E D/C B D/M F/P/T B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/S D/M B/P OTR/SEQ E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439300 Permanent Reduction - Prior-Year Balances E D/C C D/M P OTR E K/N EG/EP/ER/ET N + -

S 1080 439300 Permanent Reduction - Prior-Year Balances E D/C R D/M B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C C/P D/M B/P E K/N ES/ET N + -

S 1080 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D B/P E K/N EG N + -

S 1080 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E D/C D X E K/N EG N + -

S 1080 439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

E D/C B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -
Bulletin No. 2018-04 V SF 133/Sch P - 14 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1080 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/M F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1080 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1081

S 1081 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1081 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1082

S 1082 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E C X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1083

S 1083 414700 Actual Repayments of Debt, Prior-Year Balances E C X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1086

S 1086 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1089

S 1089 435000 Canceled Authority E C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1089 435100 Partial or Early Cancellation of Authority E C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1090

S 1090 435500 Cancellation of Appropriation From Unavailable Receipts E C D/M X E K/N ES/ET N + -

S 1090 435600 Cancellation of Appropriation From Invested Balances E C D/M X E K/N ES/ET N + -

S 1090 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D/M X E K/N ES/ET N + -

S 1093

S 1093 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D/M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1093 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D/M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 1099

Adjustment for change in allocation of trust fund limitation in expired accounts

Other expired unobligated balances withdrawn to Treasury (-)

Other expired unobligated balances withdrawn to special or trust funds (-)

Recoveries of prior year paid obligations in expired accounts

Expired unobligated balance (total)

Recoveries of prior year unpaid obligations in expired accounts

Capital transfer of expired unobligated balances to general fund (-)

Expired unobligated balances applied to repay debt (-)
Bulletin No. 2018-04 V SF 133/Sch P - 15 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S

S/P

S/P

S/P

S/P 1100

S/P 1100 411100 Debt Liquidation Appropriations E D P D X U U X/N EG/EP/ER N + -

S/P 1100 411200 Liquidation of Deficiency - Appropriations E D D X U U X/N EG/EP/ER N + -

S/P 1100 411500 Loan Subsidy Appropriation E D P D X U U X/N EG N + -

S/P 1100 411600 Debt Forgiveness Appropriation E D P D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1100 411700 Loan Administrative Expense Appropriation E D P D X U U X/N EG N + -

S/P 1100 411900 Other Appropriations Realized E D P D X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S 1100 411900 Other Appropriations Realized E D/C P D X E K/N EG N + -

S/P 1100 413800 Appropriation To Liquidate Contract Authority E D D X U U X/N EG/EP/ER N + -

S/P 1100 439100 Adjustments to Indefinite Appropriations E D/C D X U U X/N EG/EP/ER N + -

S/P 1101

S/P 1101 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D P D X XXX U U X/N ES/ET N + -

S/P 1101 411400 Appropriated Receipts Derived from Available Trust or Special Fund E D/C P D X U U X/N ES/ET N + -

S/P 1101 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D P D X U U X/N ES/ET N + -

S/P 1101 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D P D X U/E U X/K/N EG/ES/ET N + -

S/P 1101 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable 

- Temporary Reduction/Cancellation

E C D X U U N ES/ET N + -

S/P 1101 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P D F X XXX U/E U X/K/N ES/ET N + - 1

S/P 1101 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C P D F X XXX U/E U X/K/N ES/ET N - + 1

S/P 1101 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D F X XXX U/E U X/K/N ES/ET N + - 1

S/P 1101 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D F X XXX U/E U X/K/N ES/ET N - + 1

S/P 1101 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P D F X XXX U/E U X/K/N EG/ES/ET N + -

S/P 1101 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D F X XXX U/E U X/K/N ES/ET N + -

S/P 1101 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D F X XXX U U X/N EG N + -

S/P 1101 413800 Appropriation To Liquidate Contract Authority E D D X U U X/N ES/ET N + -

S/P 1101 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D X ATB/OTR/XXX U/E U X/K/N ES/ET N + - 1

S/P 1101 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X ATB/OTR/XXX U/E U X/K/N ES/ET N - + 1

S/P 1101 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year E D/C D X U U X/N ES/ET N + - 1

S/P 1101 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year B D/C D X U U X/N ES/ET N - + 1

S/P 1102

S/P 1102 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D P D X SEQ U U X/N ES/ET N + -

S/P 1102 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D X SEQ U/E U X/K/N EP/ER/ES/ET N + - 1

S/P 1102 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X SEQ U/E U X/K/N EP/ER/ES/ET N - + 1

Appropriation (special or trust fund)

Appropriation (previously unavailable)

This line is calculated. Equals sum of lines 1050 for expired accounts (lines 1060 through 1093).

Budget authority:

Appropriations:

Discretionary:

Appropriation
Bulletin No. 2018-04 V SF 133/Sch P - 16 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1103

S/P 1103 411900 Other Appropriations Realized E D F D X U U X/N EC/EG/EM/EP/ER N + -

S/P 1104

S/P 1104 411900 Other Appropriations Realized E D E D X U U X/N EC/EG/EM/EP/ER N - +

S/P 1105

S/P 1105 415000 Reappropriations - Transfers-In E D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1120

S/P 1120 416600 Allocations of Realized Authority - To Be Transferred From Invested E C D F X U U X/N EG/ES/ET N + - 1

S/P 1120 416600 Allocations of Realized Authority - To Be Transferred From Invested B C D F X U U X/N EG/ES/ET N - + 1

S/P 1120 416700 Allocations of Realized Authority - Transferred From Invested Balances E C D F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E C D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 417000 Transfers - Current-Year Authority E C P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 417200 Nonallocation Transfers of Invested Balances - Payable E C D F X XXX U U X/N ES/ET N + - 1

S/P 1120 417200 Nonallocation Transfers of Invested Balances - Payable B C D F X XXX U U X/N ES/ET N - + 1

S/P 1120 417300 Nonallocation Transfers of Invested Balances - Transferred E C D F X XXX U/E U X/K/N ES/ET N + -

S/P 1120 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121

S/P 1121 416600 Allocations of Realized Authority - To Be Transferred From Invested E D D F X U U X/N EG/ES/ET N + - 1

S/P 1121 416600 Allocations of Realized Authority - To Be Transferred From Invested B D D F X U U X/N EG/ES/ET N - + 1

S/P 1121 416700 Allocations of Realized Authority - Transferred From Invested Balances E D D F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 417000 Transfers - Current-Year Authority E D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 417100 Nonallocation Transfers of Invested Balances - Receivable E D D F X XXX U/E U X/K/N ES/ET N + - 1

S/P 1121 417100 Nonallocation Transfers of Invested Balances - Receivable B D D F X XXX U/E U X/K/N ES/ET N - + 1

S/P 1121 417300 Nonallocation Transfers of Invested Balances - Transferred E D D F X XXX U/E U X/K/N ES/ET N + -

S/P 1121 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1130

S/P 1130 439200 Permanent Reduction - New Budget Authority E C P D X ATB/OTR/SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1130 439200 Permanent Reduction - New Budget Authority E C R D X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131

S 1131 439000 Reappropriations - Transfers-Out E C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131 439300 Permanent Reduction - Prior-Year Balances E C B D F/P/T X OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131 439300 Permanent Reduction - Prior-Year Balances E C D/P/S D X SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Appropriation available from subsequent year

Appropriation available in prior year (-)

Reappropriation

Unobligated balance of appropriations permanently reduced (-)

Nonexpenditure transfers:

Appropriations transferred to other accounts (-)

Appropriations transferred from other accounts

Adjustments:

Appropriations permanently reduced (-)
Bulletin No. 2018-04 V SF 133/Sch P - 17 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1131 439300 Permanent Reduction - Prior-Year Balances E C D/P/R/S D X OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1132

S/P 1132 438200 Temporary Reduction - New Budget Authority E C P D X ATB/OTR/SEQ U U X/N ES/ET N + -

S/P 1132 438200 Temporary Reduction - New Budget Authority E C P D X SEQ U U X/N EP/ER N + -

S/P 1132 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E C D X ATB/OTR/SEQ U U X/N ES/ET N + -

S/P 1133

S/P 1133 438300 Temporary Reduction - Prior-Year Balances E C P D X OTR/SEQ U U X/N ES/ET N + -

S/P 1133 438300 Temporary Reduction - Prior-Year Balances E C P D X SEQ U U X/N EP/ER N + -

S/P 1133 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear BalancesE C D X OTR/SEQ U U X/N ES/ET N + -

S/P 1134

S/P 1134 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C D/P/R D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 5

S/P 1134 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C P D X U U X/N ES/ET N + - 1

S/P 1134 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C P D X U U X/N ES/ET N - + 1

S/P 1135

S/P 1135 414600 Actual Repayments of Debt, Current-Year Authority E C P D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1136

S 1136 424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected E C U N EG/ES/ET N + - 5

S/P 1137

S/P 1137 413500 Contract Authority Liquidated E C P D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1137 413600 Contract Authority To Be Liquidated by Trust Funds E C D X U U X/N ET N + - 1

S/P 1137 413600 Contract Authority To Be Liquidated by Trust Funds B C D X U U X/N ET N - + 1

S/P 1137 415400 Appropriation To Liquidate Contract Authority - Nonallocation - E D/C X U U X/N ET N + -

S/P 1137 415500 Appropriation To Liquidate Contract Authority - Allocation - Transferred E D/C X U U X/N ET N + -

S/P 1138

S/P 1138 413000 Appropriation To Liquidate Contract Authority Withdrawn E C X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1139

S/P 1139 414000 Substitution of Borrowing Authority E C P D F/P/T X U U X/N EG N + -

S

S 1150

S 1150 412000 Anticipated Indefinite Appropriations E D/C D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1151

S 1151 416000 Anticipated Transfers - Current-Year Authority E D/C P D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

Appropriations temporarily reduced (-)

Unobligated balance of appropriations temporarily reduced (-)

Appropriations precluded from obligation (-)

Appropriations applied to repay debt (-)

Anticipated appropriation (+ or -)

Anticipated nonexpenditure transfers of appropriations (net) (+ or -)

Appropriations reduced by offsetting collections (collected) or offsetting receipts (-)

Appropriations applied to liquidate contract authority (-)

Appropriations applied to liquidate contract authority withdrawn (-)

Appropriations substituted for borrowing authority (-)

Anticipated appropriations:
Bulletin No. 2018-04 V SF 133/Sch P - 18 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1151 416500 Allocations of Authority - Anticipated From Invested Balances E D/C D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1151 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C P/R D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1152

S 1152 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C P D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1153

S 1153 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

E C U N EG/ES/ET N + - 2

S/P 1160

S

P

S/P

S/P 1170

S/P 1170 411100 Debt Liquidation Appropriations E D D D X U U X/N EG/EP/ER N + -

S/P 1170 411500 Loan Subsidy Appropriation E D D D X U U X/N EG N + -

S/P 1170 411700 Loan Administrative Expense Appropriation E D D D X U U X/N EG N + -

S/P 1170 411900 Other Appropriations Realized E D D D X U U X/N EC/EG/EM/EP/ER N + -

S/P 1171

S/P 1171 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D D D X XXX U U X/N ES/ET N + -

S/P 1171 411400 Appropriated Receipts Derived from Available Trust or Special Fund E D/C D D X U U X/N ES/ET N + -

S/P 1171 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D X OTR U U X/N ES/ET N + - 1

S/P 1171 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D X OTR U U X/N ES/ET N - + 1

S/P

S/P 1172

S/P 1172 417000 Transfers - Current-Year Authority E C D D F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1173

S/P 1173 417000 Transfers - Current-Year Authority E D D D F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P

S/P 1174

S/P 1174 439200 Permanent Reduction - New Budget Authority E C D D X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1174 439200 Permanent Reduction - New Budget Authority E C D D X ATB/SEQ U U X/N EG N + -

S/P 1175

Anticipated capital transfers and redemption of debt (appropriations) (-)

Anticipated reductions to appropriations by offsetting collections or offsetting receipts (-)

Appropriation, discretionary (total)

Nonexpenditure transfers:

Advance appropriations transferred to other accounts (-)

Advance appropriations transferred from other accounts

Adjustments:

Advance appropriations permanently reduced (-)

This line is calculated. Equals sum of lines 1100 through 1153.

This line is calculated. Equals sum of lines 1100 through 1135 and 1137 through 1139.

Advance appropriations:

Advance appropriation

Advance appropriation (special or trust fund)

Advance appropriations temporarily reduced (-)
Bulletin No. 2018-04 V SF 133/Sch P - 19 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1175 438200 Temporary Reduction - New Budget Authority E C D D X OTR U U X/N ES/ET N + -

S

S 1176

S 1176 416000 Anticipated Transfers - Current-Year Authority E D/C D D U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1180

S

P

S/P

S/P 1200

S/P 1200 411100 Debt Liquidation Appropriations E D P M X U U X/N EG/EP/ER N + -

S/P 1200 411200 Liquidation of Deficiency - Appropriations E D M X U U X/N EG/EP/ER N + -

S/P 1200 411500 Loan Subsidy Appropriation E D P M X U U X/N EG N + -

S/P 1200 411600 Debt Forgiveness Appropriation E D P M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1200 411700 Loan Administrative Expense Appropriation E D P M X U U X/N EG N + -

S/P 1200 411800 Reestimated Loan Subsidy Appropriation E D X U U X/N EG N + -

S/P 1200 411900 Other Appropriations Realized E D P M X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S 1200 411900 Other Appropriations Realized E D/C P M X E K/N EG N + -

S/P 1200 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service E D M X U U X/N EG N + - 1

S/P 1200 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service B D M X U U X/N EG N - + 1

S/P 1200 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable 

- Temporary Reduction/Cancellation

E C M X U/E U X/K/N EG N + -

S/P 1200 412500 Loan Modification Adjustment Transfer Appropriation E D M X U U X/N EG/EP/ER D/G/N + -

S/P 1200 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C M F X XXX U/E U X/K/N EG N + - 1

S/P 1200 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X XXX U/E U X/K/N EG N - + 1

S/P 1200 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P M F X XXX U/E U X/K/N EG N + -

S/P 1200 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P M F X XXX U/E U X/K/N EG N + -

S/P 1200 413800 Appropriation To Liquidate Contract Authority E D M X U U X/N EG/EP/ER N + -

S/P 1200 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E C X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1200 439100 Adjustments to Indefinite Appropriations E D/C M X U U X/N EG/EP/ER N + -

S 1200 439100 Adjustments to Indefinite Appropriations E D/C M X E K/N EG N + -

S/P 1201

S/P 1201 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D P M X XXX U U X/N ES/ET N + -

S/P 1201 411400 Appropriated Receipts Derived from Available Trust or Special Fund E D/C P M X U U X/N ES/ET N + -

S/P 1201 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D P M X U U X/N ES/ET N + -

S/P 1201 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D P M X U/E U X/K/N ET N + -

S/P 1201 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable 

- Temporary Reduction/Cancellation

E C M X U U X/N ES/ET N + -

S/P 1201 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P M F X XXX U/E U X/K/N ES/ET N + - 1

This line is calculated. Equals sum of lines 1170 through 1175.

Mandatory:

Appropriation

Appropriation (special or trust fund)

Anticipated advanced appropriations:

Anticipated nonexpenditure transfers of advanced appropriations (net) (+ or -)

Advance appropriation, discretionary (total)

This line is calculated. Equals sum of lines 1170 through 1176.
Bulletin No. 2018-04 V SF 133/Sch P - 20 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1201 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C P M F X XXX U/E U X/K/N ES/ET N - + 1

S 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C M F X XXX E X/K/N ET N + - 1

S 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X XXX E X/K/N ET N - + 1

S/P 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C M F X XXX U U X/N ES/ET N + - 1

S/P 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X XXX U U X/N ES/ET N - + 1

S/P 1201 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P M F X XXX U/E U X/K/N ET N + -

S/P 1201 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P M F X XXX U/E U X/K/N ES/ET N + -

S/P 1201 413800 Appropriation To Liquidate Contract Authority E D M X U U X/N ES/ET N + -

S/P 1201 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M X ATB/XXX U/E U X/K/N ES/ET N + - 1

S/P 1201 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X ATB/XXX U/E U X/K/N ES/ET N - + 1

S/P 1201 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year E D/C M X U U X/N ES/ET N + - 1

S/P 1201 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year B D/C M X U U X/N ES/ET N - + 1

S/P 1203

S/P 1203 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D P M X SEQ U U X/N ES/ET N + -

S/P 1203 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P M F X SEQ U/E U X/K/N ES/ET N + - 1

S/P 1203 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C P M F X SEQ U/E U X/K/N ES/ET N - + 1

S 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C M F X SEQ E X/K/N ET N + - 1

S 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X SEQ E X/K/N ET N - + 1

S/P 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C M F X SEQ U U X/N ES/ET N + - 1

S/P 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C M F X SEQ U U X/N ES/ET N - + 1

S/P 1203 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P M F X SEQ U/E U X/K/N ET N + -

S/P 1203 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P M F X SEQ U/E U X/K/N ES/ET N + -

S/P 1203 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

E D P X U U X/N EG/ES/ET N + - 2

S/P 1203 417100 Nonallocation Transfers of Invested Balances - Receivable E D M F X SEQ U/E U X/K/N ES/ET N + - 1

S/P 1203 417100 Nonallocation Transfers of Invested Balances - Receivable B D M F X SEQ U/E U X/K/N ES/ET N - + 1

S/P 1203 417200 Nonallocation Transfers of Invested Balances - Payable E C M F X SEQ U U X/N ES/ET N + - 1

S/P 1203 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X SEQ U U X/N ES/ET N - + 1

S/P 1203 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F X SEQ U/E U X/K/N ES/ET N + -

S/P 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M X SEQ U/E U X/K/N EP/ES/ET N + - 1

S/P 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ U/E U X/K/N EP/ES/ET N - + 1

S 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M X SEQ E K/N EG N + - 1

S 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ E K/N EG N - + 1

S/P 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M X OTR U/E U X/K/N ES/ET N + - 1

S/P 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X OTR U/E U X/K/N ES/ET N - + 1

S/P 1204

S/P 1204 415000 Reappropriations - Transfers-In E D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1220

S/P 1220 416600 Allocations of Realized Authority - To Be Transferred From Invested E C M F X U U X/N EP/ES/ET N + - 1

S/P 1220 416600 Allocations of Realized Authority - To Be Transferred From Invested B C M F X U U X/N EP/ES/ET N - + 1

S/P 1220 416700 Allocations of Realized Authority - Transferred From Invested Balances E C M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Appropriation (previously unavailable)

Reappropriation

Nonexpenditure transfers:

Appropriations transferred to other accounts (-)
Bulletin No. 2018-04 V SF 133/Sch P - 21 March 2018

Part 2

SUPPLEMENT

Assoc. 

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1220 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E C M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 417000 Transfers - Current-Year Authority E C P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 417200 Nonallocation Transfers of Invested Balances - Payable E C M F X XXX U U X/N ES/ET N + - 1

S/P 1220 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X XXX U U X/N ES/ET N - + 1

S/P 1220 417300 Nonallocation Transfers of Invested Balances - Transferred E C M F X XXX U/E U X/K/N ES/ET N + -

S/P 1220 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221

S/P 1221 416600 Allocations of Realized Authority - To Be Transferred From Invested E D M F X U U X/N EP/ES/ET N + - 1

S/P 1221 416600 Allocations of Realized Authority - To Be Transferred From Invested B D M F X U U X/N EP/ES/ET N - + 1

S/P 1221 416700 Allocations of Realized Authority - Transferred From Invested Balances E D M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 417000 Transfers - Current-Year Authority E D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 417100 Nonallocation Transfers of Invested Balances - Receivable E D M F X XXX U/E U X/K/N ES/ET N + - 1

S/P 1221 417100 Nonallocation Transfers of Invested Balances - Receivable B D M F X XXX U/E U X/K/N ES/ET N - + 1

S/P 1221 417300 Nonallocation Transfers of Invested Balances - Transferred E D M F X XXX U/E U X/K/N ES/ET N + -

S/P 1221 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1230

S 1230 439000 Reappropriations - Transfers-Out E C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439200 Permanent Reduction - New Budget Authority E C P M X OTR/SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439200 Permanent Reduction - New Budget Authority E C R M X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439300 Permanent Reduction - Prior-Year Balances E C D/P/R/S M X OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439300 Permanent Reduction - Prior-Year Balances E C B M F/P/T X OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439300 Permanent Reduction - Prior-Year Balances E C D/P/S M X SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1232

S/P 1232 438200 Temporary Reduction - New Budget Authority E C P M X OTR/SEQ U U X/N ES/ET N + -

S/P 1232 438200 Temporary Reduction - New Budget Authority E C P M X SEQ U U X/N EP N + -

S/P 1232 438300 Temporary Reduction - Prior-Year Balances E C P M X OTR/SEQ U U X/N ES/ET N + -

S/P 1232 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E C M X OTR/SEQ U U X/N ES/ET N + -

S/P 1232 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

E C M X OTR/SEQ U U X/N ES/ET N + -

S/P 1234

S/P 1234 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C D/P/R M U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 5

S/P 1234 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C P M X U U X/N EG/ES/ET N + - 1

S/P 1234 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C P M X U U X/N EG/ES/ET N - + 1

Appropriations and/or unobligated balance of appropriations permanently reduced (-)

Appropriations and/or unobligated balance of appropriations temporarily reduced (-)

Appropriations precluded from obligation (-)

Appropriations transferred from other accounts

Adjustments:
Bulletin No. 2018-04 V SF 133/Sch P - 22 March 2018

Part 2

SUPPLEMENT

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USSGL 

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Status 

SF 

133

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Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1235

S/P 1235 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C P M X U U X/N ES/ET N + -

S/P 1236

S/P 1236 414600 Actual Repayments of Debt, Current-Year Authority E C P M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1236 415900 Repayment of Repayable Advances - Current-Year Authority E C P M X U U N ET N + -

S/P 1238

S/P 1238 413500 Contract Authority Liquidated E C P M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1238 413600 Contract Authority To Be Liquidated by Trust Funds E C M X U U X/N ET N + - 1

S/P 1238 413600 Contract Authority To Be Liquidated by Trust Funds B C M X U U X/N ET N - + 1

S/P 1239

S/P 1239 414000 Substitution of Borrowing Authority E C P M F/P/T X U U X/N EP N + -

S

S 1250

S 1250 412000 Anticipated Indefinite Appropriations E D/C M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1251

S 1251 416000 Anticipated Transfers - Current-Year Authority E D/C P M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1251 416500 Allocations of Authority - Anticipated From Invested Balances E D/C M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1251 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C P/R M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1252

S 1252 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C P M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S/P 1260

S

P

S/P

S/P 1270

S/P 1270 411100 Debt Liquidation Appropriations E D D M X U U X/N EG/EP/ER N + -

S/P 1270 411500 Loan Subsidy Appropriation E D D M X U U X/N EG N + -

S/P 1270 411700 Loan Administrative Expense Appropriation E D D M X U U X/N EG N + -

S/P 1270 411900 Other Appropriations Realized E D D M X U U X/N EC/EG/EM/EP/ER N + -

S/P 1271

S/P 1271 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund 

Receipts

E D D M X XXX U U X/N ES/ET N + -

Capital transfer of appropriations to general fund (-)

Appropriations applied to repay debt (-)

Anticipated capital transfers and redemption of debt (appropriations) (-)

Appropriation, mandatory (total)

This line is calculated. Equals sum of lines 1200 through 1252.

This line is calculated. Equals sum of lines 1200 through 1239.

Advance appropriations:

Appropriations applied to liquidate contract authority (-)

Appropriations substituted for borrowing authority (-)

Anticipated appropriations:

Anticipated appropriation (+ or -)

Anticipated nonexpenditure transfers of appropriations (net) (+ or -)

Advance appropriation

Advance appropriation (special or trust fund)
Bulletin No. 2018-04 V SF 133/Sch P - 23 March 2018

Part 2

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133

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Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1271 411400 Appropriated Receipts Derived from Available Trust or Special Fund E D/C D M X U U X/N ES/ET N + -

S/P 1271 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D M X OTR U U X/N ES/ET N + - 1

S/P 1271 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D M X OTR U U X/N ES/ET N - + 1

S/P

S/P 1272

S/P 1272 417000 Transfers - Current-Year Authority E C D M F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1273

S/P 1273 417000 Transfers - Current-Year Authority E D D M F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P

S/P 1274

S/P 1274 439200 Permanent Reduction - New Budget Authority E C D M X OTR U U X/N ES/ET N + -

S/P 1275

S/P 1275 438200 Temporary Reduction - New Budget Authority E C D M X OTR U U X/N ES/ET N + -

S

S 1276

S 1276 416000 Anticipated Transfers - Current-Year Authority E D/C D M U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1280

S

P

S/P

S/P

S/P 1300

S 1300 404200 Estimated Indefinite Borrowing Authority E D D F/P/T U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S/P 1300 414100 Current-Year Borrowing Authority Realized E D D P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1300 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E C D P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1320

S/P 1320 439200 Permanent Reduction - New Budget Authority E C B D F/P/T X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1330

Adjustments:

Advance appropriations permanently reduced (-)

Advance appropriations temporarily reduced (-)

Anticipated advanced appropriations:

Anticipated nonexpenditure transfers of advanced appropriations (net) (+ or -)

Nonexpenditure transfers:

Advance appropriations transferred to other accounts (-)

Advance appropriations transferred from other accounts

Borrowing authority

Adjustments:

Borrowing authority permanently reduced (-)

Anticipated borrowing authority:

Anticipated reductions to current fiscal year borrowing authority (-)

Advance appropriation, mandatory (total)

This line is calculated. Equals sum of lines 1270 through 1276.

This line is calculated. Equals sum of lines 1270 through 1275.

Borrowing authority:

Discretionary:
Bulletin No. 2018-04 V SF 133/Sch P - 24 March 2018

Part 2

SUPPLEMENT

Assoc. 

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133

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Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1330 404400 Anticipated Reductions to Borrowing Authority E C D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S/P 1340

S

P

S/P

S/P 1400

S 1400 404200 Estimated Indefinite Borrowing Authority E D M P/T U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S/P 1400 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D B M X U U X/N ES N + -

S/P 1400 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C B M F X SEQ/XXX U U X/N ES/ET N + - 1

S/P 1400 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B M F X SEQ/XXX U U X/N ES/ET N - + 1

S/P 1400 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B M F X SEQ/XXX U U X/N ES/ET N + -

S/P 1400 414100 Current-Year Borrowing Authority Realized E D M F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1400 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E C M F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1400 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B M F/P/T X SEQ U/E U X/K/N EP/ER/ES/ET N + - 1

S/P 1400 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B M F/P/T X SEQ U/E U X/K/N EP/ER/ES/ET N - + 1

S/P

S/P 1420

S/P 1420 439200 Permanent Reduction - New Budget Authority E C B M F/P/T X OTR/SEQ U U X/N EG N + -

S/P 1420 439200 Permanent Reduction - New Budget Authority E C B M F/P/T X OTR U U X/N EP/ER/ET N + -

S/P 1421

S/P 1421 438200 Temporary Reduction - New Budget Authority E C B M F/P/T X SEQ U U X/N EP/ER/ES/ET N + -

S/P 1422

S/P 1422 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C B M F X XXX U U X/N ES/ET N + -

S/P 1422 414200 Actual Repayment of Borrowing Authority Converted to Cash E C X U U N EP/ER D/G + -

S/P 1422 414200 Actual Repayment of Borrowing Authority Converted to Cash E C X U U X/N EG/EP/ER/TR N + -

S/P 1422 414600 Actual Repayments of Debt, Current-Year Authority E C B M X U U X/N EP/ET N + -

S/P 1422 414600 Actual Repayments of Debt, Current-Year Authority E C B M X U U N EP/ER D + -

S/P 1422 415900 Repayment of Repayable Advances - Current-Year Authority E C B M X U U N ET N + -

S/P 1423

S/P 1423 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C B M U U N EP N + - 5

S/P 1423 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C B M X U U N EP N + - 1

S/P 1423 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C B M X U U N EP N - + 1

S

Adjustments:

Borrowing authority permanently reduced (-)

Borrowing authority temporarily reduced (-)

Borrowing authority applied to repay debt (-)

Borrowing authority precluded from obligation (limitation on obligations) (-)

Borrowing authority, discretionary (total)

This line is calculated. Equals sum of lines 1300 through 1330.

This line is calculated. Equals sum of lines 1300 through 1320.

Mandatory:

Borrowing authority

Anticipated borrowing authority:
Bulletin No. 2018-04 V SF 133/Sch P - 25 March 2018

Part 2

SUPPLEMENT

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Status 

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1430

S 1430 404400 Anticipated Reductions to Borrowing Authority E C M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1430 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear AuthorityE C B M U X/N EP N + - 2

S 1430 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C B M U N EP/ER D/G + - 2

S/P 1440

S

P

S/P

S/P

S/P 1500

S 1500 403200 Estimated Indefinite Contract Authority E D D U X/N EG/EP/ER/ET N + - 2

S/P 1500 413100 Current-Year Contract Authority Realized E D D X U U X/N EG/EP/ER/ET N + -

S/P 1500 413300 Decreases to Indefinite Contract Authority E C D X U U X/N EG/EP/ER/ET N + -

S/P

S/P 1510

S/P 1510 413700 Transfers of Contract Authority - Allocation E C D F X U U X/N ET N + - 1

S/P 1510 413700 Transfers of Contract Authority - Allocation B C D F X U U X/N ET N - + 1

S/P 1511

S/P 1511 413700 Transfers of Contract Authority - Allocation E D D F X U U X/N ET N + - 1

S/P 1511 413700 Transfers of Contract Authority - Allocation B D D F X U U X/N ET N - + 1

S/P

S/P 1520

S/P 1520 439200 Permanent Reduction - New Budget Authority E C C D X ATB/OTR U U X/N ET N + -

S/P 1520 439200 Permanent Reduction - New Budget Authority E C C D X OTR U U X/N EG/EP/ER N + -

S/P 1520 439300 Permanent Reduction - Prior-Year Balances E C C D X OTR U U X/N EG/EP/ER/ET N + -

S/P 1522

S/P 1522 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C C D U U X/N EG/EP/ER/ET N + - 5

S/P 1522 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C C D X U U X/N ET N + - 1

S/P 1522 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C C D X U U X/N ET N - + 1

S

Contract authority:

Discretionary:

Contract authority

Nonexpenditure transfers:

Contract authority transferred to other accounts (-)

Anticipated reductions to current fiscal year borrowing authority (-)

Borrowing authority, mandatory (total)

This line is calculated. Equals the sum of lines 1400 through 1430

This line is calculated. Equals the sum of lines 1400 through 1423.

Contract authority transferred from other accounts

Adjustments:

Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Contract authority precluded from obligation (limitation on obligations) (-)

Anticipated contract authority:
Bulletin No. 2018-04 V SF 133/Sch P - 26 March 2018

Part 2

SUPPLEMENT

Assoc. 

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Line 

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USSGL 

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Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1530

S 1530 416000 Anticipated Transfers - Current-Year Authority E D/C C D U X/N EG/EP/ER/ET N + - 2

S 1531

S 1531 403400 Anticipated Adjustments to Contract Authority E D/C D U X/N EG/EP/ER/ET N + - 2

S/P 1540

S

P

S/P

S/P 1600

S 1600 403200 Estimated Indefinite Contract Authority E D M U X/N EG/EP/ER/ET N + - 2

S/P 1600 413100 Current-Year Contract Authority Realized E D M X U U X/N EG/EP/ER/ES/ET N + -

S/P 1600 413300 Decreases to Indefinite Contract Authority E C M X U U X/N EG/EP/ER/ET N + -

S/P 1603

S/P 1603 415700 Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation

E D C X U U X/N ET N + -

S/P 1603 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C M X SEQ U U X/N ES/ET N + - 1

S/P 1603 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C M X SEQ U U X/N ES/ET N - + 1

S/P

S/P 1610

S/P 1610 413700 Transfers of Contract Authority - Allocation E C M F X U U X/N ET N + - 1

S/P 1610 413700 Transfers of Contract Authority - Allocation B C M F X U U X/N ET N - + 1

S/P 1610 415300 Transfers of Contract Authority - Nonallocation E C F NEW X U U X/N ET N + - 1

S/P 1610 415300 Transfers of Contract Authority - Nonallocation B C F NEW X U U X/N ET N - + 1

S/P 1611

S/P 1611 413700 Transfers of Contract Authority - Allocation E D M F X U U X/N ET N + - 1

S/P 1611 413700 Transfers of Contract Authority - Allocation B D M F X U U X/N ET N - + 1

S/P 1611 415300 Transfers of Contract Authority - Nonallocation E D F NEW X U U X/N ET N + - 1

S/P 1611 415300 Transfers of Contract Authority - Nonallocation B D F NEW X U U X/N ET N - + 1

S/P

S/P 1620

S/P 1620 439200 Permanent Reduction - New Budget Authority E C C M X OTR U U X/N EG/EP/ER/ES/ET N + -

S/P 1620 439200 Permanent Reduction - New Budget Authority E C C M X ATB U U X/N ET N + -

S/P 1620 439300 Permanent Reduction - Prior-Year Balances E C C M X OTR U U X/N EG/EP/ER/ET N + -

S/P 1621

S/P 1621 438200 Temporary Reduction - New Budget Authority E C C M X SEQ U U X/N ES/ET N + -

Anticipated nonexpenditure transfers of contract authority (net) (+ or -)

Anticipated adjustments to current year contract authority (+ or -)

Contract authority, discretionary (total)

This line is calculated. Equals sum of lines 1500 through 1531.

This line is calculated. Equals sum of lines 1500 through 1522.

Contract authority transferred from other accounts

Adjustments:

Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Contract authority temporarily reduced (-)

Mandatory:

Contract authority

Contract authority (previously unavailable)

Nonexpenditure transfers:

Contract authority transferred to other accounts (-)
Bulletin No. 2018-04 V SF 133/Sch P - 27 March 2018

Part 2

SUPPLEMENT

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A 

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Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1622

S/P 1622 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C C M U U X/N EG/EP/ER/ET N + - 5

S/P 1622 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C C M X U U X/N ET N + - 1

S/P 1622 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B D/C C M X U U X/N ET N - + 1

S

S 1630

S 1630 416000 Anticipated Transfers - Current-Year Authority E D/C C M U X/N EG/EP/ER/ET N + - 2

S 1631

S 1631 403400 Anticipated Adjustments to Contract Authority E D/C M U X/N EG/EP/ER/ET N + - 2

S/P 1640

S

P

S/P

S/P

S/P 1700

S/P 1700 421200 Liquidation of Deficiency - Offsetting Collections E D D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 422200 Unfilled Customer Orders With Advance E D/C D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1700 422200 Unfilled Customer Orders With Advance B D/C D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1700 425200 Reimbursements and Other Income Earned - Collected E D D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 425500 Expenditure Transfers from Trust Funds - Collected E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426000 Actual Collections of "governmental-type" Fees E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426100 Actual Collections of Business-Type Fees E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426200 Actual Collections of Loan Principal E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426300 Actual Collections of Loan Interest E D/C D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426400 Actual Collections of Rent E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426500 Actual Collections From Sale of Foreclosed Property E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 427100 Actual Program Fund Subsidy Collected E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 427300 Interest Collected From Treasury E D/C D X U U X/N EG/EP/ER/TR N + -

S/P 1700 427500 Actual Collections From Liquidating Fund E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 427600 Actual Collections From Financing Fund E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 427700 Other Actual Collections - Federal E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Contract authority precluded from obligation (limitation on obligations) (-)

This line is calculated. Equals sum of lines 1600 through 1622.

Spending authority from offsetting collections:

Discretionary:

Collected

Anticipated contract authority:

Anticipated nonexpenditure transfers of contract authority (net) (+ or -)

Anticipated adjustments to current year contract authority (+ or -)

Contract authority, mandatory (total)

This line is calculated. Equals sum of lines 1600 through 1631.
Bulletin No. 2018-04 V SF 133/Sch P - 28 March 2018

Part 2

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133

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Sch P

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1701

S/P 1701 422100 Unfilled Customer Orders Without Advance E D/C D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1701 422100 Unfilled Customer Orders Without Advance B D/C D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1701 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1701 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1701 425100 Reimbursements and Other Income Earned - Receivable E D/C D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1701 425100 Reimbursements and Other Income Earned - Receivable B D/C D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1701 428300 Interest Receivable From Treasury E D/C D X U/E U X/K/N EG/EP/ER/TR N + - 1

S/P 1701 428300 Interest Receivable From Treasury B D/C D X U/E U X/K/N EG/EP/ER/TR N - + 1

S/P 1701 428500 Receivable From the Liquidating Fund E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1701 428500 Receivable From the Liquidating Fund B D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1701 428600 Receivable From the Financing Fund E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1701 428600 Receivable From the Financing Fund B D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1701 428700 Other Federal Receivables E D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1701 428700 Other Federal Receivables B D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1702

S/P 1702 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1702 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1702 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1702 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D X E K/N EG N + -

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D X OTR/SEQ U/E U X/K/N EG/EP/ER N + - 1

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X OTR/SEQ U/E U X/K/N EG/EP/ER N - + 1

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D X SEQ U/E U X/K/N ET N + - 1

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X SEQ U/E U X/K/N ET N - + 1

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D X ATB U/E U X/K/N TR N + - 1

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB U/E U X/K/N TR N - + 1

S/P

S/P 1710

S/P 1710 417000 Transfers - Current-Year Authority E C S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1710 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1710 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1711

S/P 1711 417000 Transfers - Current-Year Authority E D S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1711 417100 Nonallocation Transfers of Invested Balances - Receivable E D D F X XXX U/E U X/K/N EG N + - 1

S/P 1711 417100 Nonallocation Transfers of Invested Balances - Receivable B D D F X XXX U/E U X/K/N EG N - + 1

S/P 1711 417300 Nonallocation Transfers of Invested Balances - Transferred E D D F X XXX U/E U X/K/N EG N + -

S/P 1711 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1711 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

Change in uncollected payments, Federal sources (+ or -)

Offsetting collections (previously unavailable)

Nonexpenditure transfers:

Spending authority from offsetting collections transferred to other accounts (-)

Spending authority from offsetting collections transferred from other accounts

Adjustments:
Bulletin No. 2018-04 V SF 133/Sch P - 29 March 2018

Part 2

SUPPLEMENT

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Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1720

S/P 1720 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1722

S/P 1722 439200 Permanent Reduction - New Budget Authority E C S D X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1723

S/P 1723 438200 Temporary Reduction - New Budget Authority E C S D X ATB/OTR/SEQ U U X/N EG N + -

S/P 1723 438200 Temporary Reduction - New Budget Authority E C S D X OTR/SEQ U U X/N EP/ER N + -

S/P 1723 438200 Temporary Reduction - New Budget Authority E C S D X SEQ U U X/N ET N + -

S/P 1723 438200 Temporary Reduction - New Budget Authority E C S D X ATB U U X/N TR N + -

S/P 1723 438300 Temporary Reduction - Prior-Year Balances E C S D X OTR/SEQ U U X/N EP/ER N + -

S/P 1723 438300 Temporary Reduction - Prior-Year Balances E C S D X OTR U U N EG N + -

S/P 1725

S/P 1725 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C S D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 5

S/P 1725 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S D X U U X/N EG/EP/ER N + - 1

S/P 1725 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D X U U X/N EG/EP/ER N - + 1

S 1725 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S D X E K/N EG N + - 1

S 1725 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D X E K/N EG N - + 1

S/P 1726

S/P 1726 414600 Actual Repayments of Debt, Current-Year Authority E C S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1727

S/P 1727 413500 Contract Authority Liquidated E C S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1728

S/P 1728 414000 Substitution of Borrowing Authority E C S D F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1740

S 1740 406000 Anticipated Collections From Non-Federal Sources E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1740 407000 Anticipated Collections From Federal Sources E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1740 421000 Anticipated Reimbursements and Other Income E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1740 421500 Anticipated Expenditure Transfers from Trust Funds E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1741

S 1741 416000 Anticipated Transfers - Current-Year Authority E D/C S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

Capital transfer of spending authority from offsetting collections to general fund (-)

Spending authority from offsetting collections permanently reduced (-)

New and/or unobligated balance of spending authority from offsetting collections temporarily reduced (-)

Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Spending authority from offsetting collections applied to repay debt (-)

Spending authority from offsetting collections applied to liquidate contract authority (-)

Spending authority from offsetting collections substituted for borrowing authority (-)

Anticipated spending authority from offsetting collections:

Anticipated collections, reimbursements, and other income

Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -)
Bulletin No. 2018-04 V SF 133/Sch P - 30 March 2018

Part 2

SUPPLEMENT

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SF 

133

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Status 

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1741 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1742

S 1742 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S/P 1750

S

P

S/P

S/P 1800

S/P 1800 421200 Liquidation of Deficiency - Offsetting Collections E D M F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1800 422200 Unfilled Customer Orders With Advance E D/C M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1800 422200 Unfilled Customer Orders With Advance B D/C M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1800 425200 Reimbursements and Other Income Earned - Collected E D M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 425500 Expenditure Transfers from Trust Funds - Collected E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426000 Actual Collections of "governmental-type" Fees E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426100 Actual Collections of Business-Type Fees E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426200 Actual Collections of Loan Principal E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426300 Actual Collections of Loan Interest E D/C M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426400 Actual Collections of Rent E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426500 Actual Collections From Sale of Foreclosed Property E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 426800 Interest Collected From Foreign Securities and Special Drawing Rights E D/C M X U U N EP N + -

S/P 1800 427100 Actual Program Fund Subsidy Collected E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 427300 Interest Collected From Treasury E D/C M X U U X/N EG/EP/ER/TR N + -

S/P 1800 427300 Interest Collected From Treasury E D/C M X U U N EP/ER D/G + -

S/P 1800 427500 Actual Collections From Liquidating Fund E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 427600 Actual Collections From Financing Fund E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 427700 Other Actual Collections - Federal E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1800 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1801

S/P 1801 422100 Unfilled Customer Orders Without Advance E D/C M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1801 422100 Unfilled Customer Orders Without Advance B D/C M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1801 422500 Expenditure Transfers from Trust Funds - Receivable E D/C M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1801 422500 Expenditure Transfers from Trust Funds - Receivable B D/C M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1801 425100 Reimbursements and Other Income Earned - Receivable E D/C M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1801 425100 Reimbursements and Other Income Earned - Receivable B D/C M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1801 428300 Interest Receivable From Treasury E D/C M X U/E U X/K/N EG/EP/ER/TR N + - 1

S/P 1801 428300 Interest Receivable From Treasury B D/C M X U/E U X/K/N EG/EP/ER/TR N - + 1

S/P 1801 428300 Interest Receivable From Treasury E D/C M X U U N EP/ER D/G + - 1

Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-)

Spending authority from offsetting collections, discretionary (total)

This line is calculated. Equals sum of lines 1700 through 1742.

This line is calculated. Equals sum of lines 1700 through 1728.

Mandatory:

Collected

Change in uncollected payments, Federal sources (+ or -)
Bulletin No. 2018-04 V SF 133/Sch P - 31 March 2018

Part 2

SUPPLEMENT

Assoc. 

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SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1801 428300 Interest Receivable From Treasury B D/C M X U U N EP/ER D/G - + 1

S/P 1801 428500 Receivable From the Liquidating Fund E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1801 428500 Receivable From the Liquidating Fund B D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1801 428600 Receivable From the Financing Fund E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1801 428600 Receivable From the Financing Fund B D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1801 428700 Other Federal Receivables E D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 1801 428700 Other Federal Receivables B D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 1802

S/P 1802 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1802 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1802 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M X OTR/SEQ U/E U X/K/N EG/EP/ER/TR N + - 1

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X OTR/SEQ U/E U X/K/N EG/EP/ER/TR N - + 1

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M X SEQ U/E U X/K/N ET N + - 1

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X SEQ U/E U X/K/N ET N - + 1

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M X SEQ U U X/N ES N + - 1

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X SEQ U U X/N ES N - + 1

S/P

S/P 1810

S/P 1810 417000 Transfers - Current-Year Authority E C S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1810 417200 Nonallocation Transfers of Invested Balances - Payable E C M F X XXX U U X/N EP N + - 1

S/P 1810 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X XXX U U X/N EP N - + 1

S/P 1810 417300 Nonallocation Transfers of Invested Balances - Transferred E C M F X XXX U/E U X/K/N EP N + -

S/P 1810 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1810 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1811

S/P 1811 417000 Transfers - Current-Year Authority E D S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1811 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1811 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1820

S/P 1820 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1822

S/P 1822 439200 Permanent Reduction - New Budget Authority E C S M X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1822 439200 Permanent Reduction - New Budget Authority E C S M X SEQ U U X/N EG N + -

S/P 1823

Spending authority from offsetting collections transferred from other accounts

Adjustments:

Capital transfer of spending authority from offsetting collections to general fund (-)

Spending authority from offsetting collections permanently reduced (-)

New and/or unobligated balance of spending authority from offsetting collections temporarily reduced (-)

Offsetting collections (previously unavailable)

Nonexpenditure transfers:

Spending authority from offsetting collections transferred to other accounts (-)
Bulletin No. 2018-04 V SF 133/Sch P - 32 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1823 438200 Temporary Reduction - New Budget Authority E C S M X OTR/SEQ U U X/N EG/EP/ER/TR N + -

S/P 1823 438200 Temporary Reduction - New Budget Authority E C S M X SEQ U U N ES/ET N + -

S/P 1823 438300 Temporary Reduction - Prior-Year Balances E C S M X OTR/SEQ U U X/N EG/EP/ER/TR N + -

S/P 1824

S/P 1824 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C S M U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 5

S/P 1824 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S M X U U X/N EG/EP/ER N + - 1

S/P 1824 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S M X U U X/N EG/EP/ER N - + 1

S/P 1825

S/P 1825 414600 Actual Repayments of Debt, Current-Year Authority E C S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 1826

S/P 1826 413200 Substitution of Contract Authority E D/C S X U U X/N ER N + -

S/P 1826 413500 Contract Authority Liquidated E C S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1827

S/P 1827 414000 Substitution of Borrowing Authority E C S M F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1840

S 1840 406000 Anticipated Collections From Non-Federal Sources E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1840 407000 Anticipated Collections From Federal Sources E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1840 421000 Anticipated Reimbursements and Other Income E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1840 421500 Anticipated Expenditure Transfers from Trust Funds E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1841

S 1841 416000 Anticipated Transfers - Current-Year Authority E D/C S M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1841 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C S M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S 1842

S 1842 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C S M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

S/P 1850

S

P

S/P 1900

S

Anticipated collections, reimbursements, and other income

Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -)

Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-)

Spending authority from offsetting collections, mandatory (total)

This line is calculated. Equals sum of lines 1800 through 1842.

Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Spending authority from offsetting collections applied to repay debt (-)

Spending authority from offsetting collections applied to liquidate contract authority (-)

Spending authority from offsetting collections substituted for borrowing authority (-)

Anticipated spending authority from offsetting collections:

This line is calculated. Equals sum of lines 1800 through 1827.

Budget authority (total)

This line is calculated. Equals the sum of combined total of mandatory and discretionary budget authority 

[Lines 1100 through 1153, 1170 through 1176, 1200 through 1252, 1270 through 1276, 1300 through 1330, 

1400 through 1430, 1500 through 1531, 1600 through 1631, 1700 through 1742, and 1800 through 1842].
Bulletin No. 2018-04 V SF 133/Sch P - 33 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P

P 1901

P

S 1910

S

P 1930

P

P

P

P 1940

P 1940 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X EC/EG/EM/EP/ER/ES/ET/TR N + -

P 1940 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X EC/EG/EM/EP/ER/ES/ET/TR N + -

P 1940 445000 Unapportioned Authority E D/C D/R B/P/X U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1940 451000 Apportionments E D/C D/R A/S U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1940 461000 Allotments - Realized Resources E D/C D/R A U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1940 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A B/P/X U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1940 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1940 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1940 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

P 1941

P 1941 442000 Unapportioned Authority - Pending Rescission E D/C D/R U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 1941 443000 Unapportioned Authority - OMB Deferral E D/C D/R U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 1941 445000 Unapportioned Authority E D/C D/R B/P/X U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 1941 451000 Apportionments E D/C D/R A/S U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 1941 461000 Allotments - Realized Resources E D/C D/R A/S U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 1941 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S B/P/X U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 1941 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 1941 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund E D/C D E U N EG/EP N - +

P 1941 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

P 1941 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Total budgetary resources

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority [Lines 1000 

through 1033, 1035 through 1042, 1100 through 1153, 1170 through 1176, 1200 through 1252, 1270 through 

1276, 1300 through 1330, 1400 through 1430, 1500 through 1531, 1600 through 1631, 1700 through 1742, 1800 

through 1842].

Total budgetary resources available

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority, and line 

1901 (Lines 1000 through 1035, 1100 through 1139, 1170 through 1175, 1200 through 1239, 1270 through 

1275, 1300 through 1320, 1400 through 1423, 1500 through 1522, 1600 through 1622, 1700 through 1728, 1800 

through 1827, and 1901).

This line is calculated. Equals the sum of combined total of mandatory and discretionary budget authority 

[Lines 1100 through 1135, 1137 through 1139, 1170 through 1175, 1200 through 1239, 1270 through 1275, 

1300 through 1320, 1400 through 1423, 1500 through 1522, 1600 through 1622, 1700 through 1728, and 1800 

through 1827].

Adjustment for new budget authority used to liquidate deficiencies (-)

Memorandum (non-add) entries:

All accounts:

Unobligated balance expiring (-)

Unexpired unobligated balance, end of year
Bulletin No. 2018-04 V SF 133/Sch P - 34 March 2018

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P

P 1950

P 1950 435500 Cancellation of Appropriation From Unavailable Receipts E C D/M X U/E X/K/N ES/ET N - +

P 1950 435600 Cancellation of Appropriation From Invested Balances E C D/M X U/E X/K/N ES/ET N - +

P 1950 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D/M X U/E X/K/N ES/ET N - +

P 1951

P 1951 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X ES/ET N - +

P 1951 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X ES/ET N - +

P 1951 445000 Unapportioned Authority E D/C D/R B/P/X U X ES/ET D/G/N - +

P 1951 451000 Apportionments E D/C D/R A/S U X ES/ET D/G/N - +

P 1951 461000 Allotments - Realized Resources E D/C D/R A/S U X ES/ET D/G/N - +

P 1951 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S B/P/X U X ES/ET D/G/N - +

P 1951 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U X ES/ET D/G/N - +

P 1951 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U X ES/ET D/G/N - +

P 1951 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U X ES/ET D/G/N - +

P 1952

P 1952 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B/P D/M F X SEQ/XXX E K/N ES/ET N + -

P 1952 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D/M F X SEQ/XXX E K/N ES/ET N + -

P 1952 417100 Nonallocation Transfers of Invested Balances - Receivable B D D/M F X SEQ/XXX E K/N ES/ET N + -

P 1952 420100 Total Actual Resources - Collected B D/C E K/N ES/ET N + -

P 1952 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X E K/N ES/ET N + -

P 1952 422200 Unfilled Customer Orders With Advance B D/C D/M E/F/N X E K/N ES/ET N + -

P 1952 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X E K/N ES/ET N + -

P 1952 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X E K/N ES/ET N + -

P 1952 428700 Other Federal Receivables B D D/M X E K/N ES/ET N + -

P 1952 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N ES/ET N + -

P 1952 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N ES/ET N + -

P 1952 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N ES/ET N + -

P 1953

P 1953 465000 Allotments - Expired Authority E D/C D/R A/B/E B/P/X E N ES/ET D/G/N - +

P 1954

P 1954 435500 Cancellation of Appropriation From Unavailable Receipts E C D/M X E K ES/ET N - +

P 1954 435600 Cancellation of Appropriation From Invested Balances E C D/M X E K ES/ET N - +

P 1954 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D/M X E K ES/ET N - +

P 1955

P 1955 435000 Canceled Authority E C D/M X U/E X/K/N ES/ET N - +

P 1955 435100 Partial or Early Cancellation of Authority E C D/M X U/E X/K/N ES/ET N - +

S

Other balances withdrawn and returned to unappropriated receipts

Unobligated balance expiring

Expired unobligated balance, start of year

Expired unobligated balance, end of year

Unobligated balance canceling

Special and non-revolving trust funds only:

Other balances withdrawn and returned to general fund

STATUS OF BUDGETARY RESOURCES
Bulletin No. 2018-04 V SF 133/Sch P - 35 March 2018

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S

S

S 2001

S 2001 480100 Undelivered Orders - Obligations, Unpaid E D/C D A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2001 480100 Undelivered Orders - Obligations, Unpaid B D/C D A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A M X U N EP/ER D/G - + 1

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A M X U N EP/ER D/G + - 1

S 2001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2001 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D A D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2001 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D A M X U N EP/ER D/G - +

S 2001 490100 Delivered Orders - Obligations, Unpaid E D/C D A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2001 490100 Delivered Orders - Obligations, Unpaid B D/C D A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2001 490200 Delivered Orders - Obligations, Paid E D/C D A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2001 490200 Delivered Orders - Obligations, Paid E D/C D A M X U N EP/ER D/G - +

S 2001 490800 Authority Outlayed Not Yet Disbursed E D/C D A D/M BAL/NEW X U N EG/ER N - + 1

S 2001 490800 Authority Outlayed Not Yet Disbursed B D/C D A D/M BAL/NEW X U N EG/ER N + - 1

S 2001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2001 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2001 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D A M X U N EP/ER D/G - +

S 2002

S 2002 480100 Undelivered Orders - Obligations, Unpaid E D/C D B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1, 4

S 2002 480100 Undelivered Orders - Obligations, Unpaid B D/C D B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1, 4

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D B M X U N EP/ER D/G - + 1, 4

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D B M X U N EP/ER D/G + - 1, 4

S 2002 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 4

S 2002 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D B D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4

S 2002 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D B M X U N EP/ER D/G - + 4

S 2002 490100 Delivered Orders - Obligations, Unpaid E D/C D B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1, 4

S 2002 490100 Delivered Orders - Obligations, Unpaid B D/C D B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1, 4

S 2002 490200 Delivered Orders - Obligations, Paid E D/C D B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4

S 2002 490200 Delivered Orders - Obligations, Paid E D/C D B M X U N EP/ER D/G - + 4

S 2002 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 4

S 2002 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4

S 2002 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D B M X U N EP/ER D/G - + 4

S 2003

Category B (by project)

Exempt from apportionment

New obligations and upward adjustments:

Direct:

Category A (by quarter)
Bulletin No. 2018-04 V SF 133/Sch P - 36 March 2018

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Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2003 480100 Undelivered Orders - Obligations, Unpaid E D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2003 480100 Undelivered Orders - Obligations, Unpaid B D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D E M X U N EP/ER D/G - + 1

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D E M X U N EP/ER D/G + - 1

S 2003 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2003 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2003 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D E M X U N EP/ER D/G - +

S 2003 490100 Delivered Orders - Obligations, Unpaid E D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2003 490100 Delivered Orders - Obligations, Unpaid B D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2003 490200 Delivered Orders - Obligations, Paid E D/C D E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2003 490200 Delivered Orders - Obligations, Paid E D/C D E M X U N EP/ER D/G - +

S 2003 490800 Authority Outlayed Not Yet Disbursed E D/C D E D/M BAL/NEW X U N EG/ER N - + 1

S 2003 490800 Authority Outlayed Not Yet Disbursed B D/C D E D/M BAL/NEW X U N EG/ER N + - 1

S 2003 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2003 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2003 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D E M X U N EP/ER D/G - +

S 2004

S

S

S 2101

S 2101 480100 Undelivered Orders - Obligations, Unpaid E D/C R A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2101 480100 Undelivered Orders - Obligations, Unpaid B D/C R A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2101 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2101 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2101 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R A M X U N EP/ER D/G - + 1

S 2101 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R A M X U N EP/ER D/G + - 1

S 2101 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C R A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2101 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C R A D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2101 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C R A M X U N EP/ER D/G - +

S 2101 490100 Delivered Orders - Obligations, Unpaid E D/C R A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2101 490100 Delivered Orders - Obligations, Unpaid B D/C R A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2101 490200 Delivered Orders - Obligations, Paid E D/C R A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2101 490200 Delivered Orders - Obligations, Paid E D/C R A M X U N EP/ER D/G - +

S 2101 490800 Authority Outlayed Not Yet Disbursed E D/C R A D/M BAL/NEW X U N EG/ER N - + 1

S 2101 490800 Authority Outlayed Not Yet Disbursed B D/C R A D/M BAL/NEW X U N EG/ER N + - 1

S 2101 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R A X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2101 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2101 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C R A M X U N EP/ER D/G - +

Direct obligations (total)

This line is calculated. Equals sum of lines 2001 through 2003.

Reimbursable:

Category A (by quarter)
Bulletin No. 2018-04 V SF 133/Sch P - 37 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2102

S 2102 480100 Undelivered Orders - Obligations, Unpaid E D/C R B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1, 4

S 2102 480100 Undelivered Orders - Obligations, Unpaid B D/C R B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1, 4

S 2102 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4

S 2102 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4

S 2102 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R B M X U N EP/ER D/G - + 1, 4

S 2102 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R B M X U N EP/ER D/G + - 1, 4

S 2102 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C R B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 4

S 2102 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C R B D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4

S 2102 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C R B M X U N EP/ER D/G - + 4

S 2102 490100 Delivered Orders - Obligations, Unpaid E D/C R B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1, 4

S 2102 490100 Delivered Orders - Obligations, Unpaid B D/C R B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1, 4

S 2102 490200 Delivered Orders - Obligations, Paid E D/C R B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4

S 2102 490200 Delivered Orders - Obligations, Paid E D/C R B M X U N EP/ER D/G - + 4

S 2102 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 4

S 2102 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4

S 2102 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C R B M X U N EP/ER D/G - + 4

S 2103

S 2103 480100 Undelivered Orders - Obligations, Unpaid E D/C R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2103 480100 Undelivered Orders - Obligations, Unpaid B D/C R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2103 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2103 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2103 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R E M X U N EP/ER D/G - + 1

S 2103 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R E M X U N EP/ER D/G + - 1

S 2103 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2103 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C R E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2103 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C R E M X U N EP/ER D/G - +

S 2103 490100 Delivered Orders - Obligations, Unpaid E D/C R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2103 490100 Delivered Orders - Obligations, Unpaid B D/C R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2103 490200 Delivered Orders - Obligations, Paid E D/C R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2103 490200 Delivered Orders - Obligations, Paid E D/C R E M X U N EP/ER D/G - +

S 2103 490800 Authority Outlayed Not Yet Disbursed E D/C R E D/M BAL/NEW X U N EG/ER N - + 1

S 2103 490800 Authority Outlayed Not Yet Disbursed B D/C R E D/M BAL/NEW X U N EG/ER N + - 1

S 2103 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2103 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2103 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C R E M X U N EP/ER D/G - +

S 2104

S

S 2170

S 2170 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2170 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

New obligations, unexpired accounts

Category B (by project)

Exempt from apportionment

Reimbursable obligations (total)

This line is calculated. Equals sum of lines 2101 through 2103.
Bulletin No. 2018-04 V SF 133/Sch P - 38 March 2018

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U N EP/ER D/G - + 1

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U N EP/ER D/G + - 1

S 2170 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2170 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D/M BAL X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2170 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M X U X/N EP/ER D/G - +

S 2170 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2170 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2170 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2170 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U N EP/ER D/G - +

S 2170 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U N EG/ER N - + 1

S 2170 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U N EG/ER N + - 1

S 2170 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2170 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2170 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U N EP/ER D/G - +

S 2180

S 2180 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET N - + 1

S 2180 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET N + - 1

S 2180 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2180 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2180 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2180 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D/M BAL X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2180 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2180 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2180 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2180 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2180 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D/M X E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2190

S

S

S

S 2201

S 2201 451000 Apportionments E D/C D/R A U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2201 461000 Allotments - Realized Resources E D/C D/R A U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2201 470000 Commitments - Programs Subject to Apportionment E D/C D/R A U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2202

S 2202 451000 Apportionments E D/C D/R S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

Obligations ("upward adjustments"), expired accounts

New obligations and upward adjustments (total)

This line is calculated. Equals sum of lines 2001 through 2003 and 2101 through 2103. Also equals the sum of 

lines 2004 and 2104. Also equals the sum of lines 2170 and 2180.

Unobligated balance:

Apportioned, unexpired accounts:

Available in the current period

Available in subsequent periods
Bulletin No. 2018-04 V SF 133/Sch P - 39 March 2018

Part 2

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133

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Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2202 459000 Apportionments - Anticipated Resources - Programs Subject to E D/C D/R S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 2202 461000 Allotments - Realized Resources E D/C D/R S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2202 470000 Commitments - Programs Subject to Apportionment E D/C D/R S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2203

S 2203 459000 Apportionments - Anticipated Resources - Programs Subject to E D/C D/R A U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S

S 2301

S 2301 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2301 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2302

S 2302 462000 Unobligated Funds Exempt From Apportionment E D/C D/R S B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2302 469000 Anticipated Resources - Programs Exempt From Apportionment E D/C D/R S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2302 472000 Commitments - Programs Exempt From Apportionment E D/C D/R S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2303

S 2303 469000 Anticipated Resources - Programs Exempt From Apportionment E D/C D/R A U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S

S 2401

S 2401 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2402

S 2402 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2403

S 2403 406000 Anticipated Collections From Non-Federal Sources E C D/R A/B/E D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 2403 407000 Anticipated Collections From Federal Sources E C D/R A/B/E D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 2403 421000 Anticipated Reimbursements and Other Income E C D/R A/B/E D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 2403 421500 Anticipated Expenditure Transfers from Trust Funds E C D/R A/B/E D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 2403 431000 Anticipated Recoveries of Prior-Year Obligations E C D/R A/B/E U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 2403 445000 Unapportioned Authority E D/C D/R B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2403 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2403 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund E D/C D E U N EG/EP N - +

S 2412

S

S 2413

S 2413 445000 Unapportioned Authority E D/C D/R B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2413 465000 Allotments - Expired Authority E D/C D/R A/B/E B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

Available in the current period

Available in subsequent periods

Anticipated (+ or -)

Unapportioned, unexpired accounts

Deferred

Anticipated (+ or -)

Exempt from apportionment, unexpired accounts

Withheld pending rescission

Other

Unexpired unobligated balance: end of year

This line is calculated. Equals sum of the amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, 

and 2403 (for unexpired accounts only). The amount on this line is excluded from the total on line 2500.

Expired unobligated balance: end of year
Bulletin No. 2018-04 V SF 133/Sch P - 40 March 2018

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Financing 

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2490

S

S 2500

S

S

S 2501

S 2501 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 445000 Unapportioned Authority E D/C D/R B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 445000 Unapportioned Authority E D/C D/R B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 451000 Apportionments E D/C D/R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 461000 Allotments - Realized Resources E D/C D/R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 465000 Allotments - Expired Authority E D/C D/R A/B B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2501 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2501 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2501 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2501 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B M X U N EP/ER D/G - + 1

S 2501 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B M X U N EP/ER D/G + - 1

S 2501 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B M X U N EP/ER D/G - +

S 2501 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2501 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2501 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B M X U N EP/ER D/G - +

S 2501 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A D/M BAL/NEW X U N EG N - + 1

S 2501 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A D/M BAL/NEW X U N EG N + - 1

S 2501 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2501 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B M X U N EP/ER D/G - +

S 2502

S 2502 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2502 463000 Funds Not Available for Commitment/Obligation E D/C D/R E U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2502 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund E D/C D E U N EG/EP N - +

S 2502 465000 Allotments - Expired Authority E D/C D/R E B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2502 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2502 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

Unobligated balance, end of year (total)

This line is calculated. Equals sum of the amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, 

2403, and 2413. Also equals the sum of the amounts on lines 2412 and 2413.

Total budgetary resources

This line is calculated. Equals sum of lines 2001 through 2403, and 2413. This amount equals the amount on 

line 1910.

Memorandum (non-add) entries:

Subject to apportionment - excluding anticipated amounts

Exempt from apportionment - excluding anticipated amounts
Bulletin No. 2018-04 V SF 133/Sch P - 41 March 2018

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Code Debit Credit

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2502 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2502 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 2502 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 2502 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R E M X U N EP/ER D/G - + 1

S 2502 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R E M X U N EP/ER D/G + - 1

S 2502 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2502 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2502 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R E M X U N EP/ER D/G - +

S 2502 490100 Delivered Orders - Obligations, Unpaid E D/C D/R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S 2502 490100 Delivered Orders - Obligations, Unpaid B D/C D/R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 2502 490200 Delivered Orders - Obligations, Paid E D/C D/R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2502 490200 Delivered Orders - Obligations, Paid E D/C D/R E M X U N EP/ER D/G - +

S 2502 490800 Authority Outlayed Not Yet Disbursed E D/C D/R E D/M BAL/NEW X U N EG/ER N - + 1

S 2502 490800 Authority Outlayed Not Yet Disbursed B D/C D/R E D/M BAL/NEW X U N EG/ER N + - 1

S 2502 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2502 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2502 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R E M X U N EP/ER D/G - +

S 2503

S 2503 442000 Unapportioned Authority - Pending Rescission E D/C D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2503 443000 Unapportioned Authority - OMB Deferral E D/C D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2503 445000 Unapportioned Authority E D/C D B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 445000 Unapportioned Authority E D/C D B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 451000 Apportionments E D/C D A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 461000 Allotments - Realized Resources E D/C D A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 462000 Unobligated Funds Exempt From Apportionment E D/C D A/S B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 463000 Funds Not Available for Commitment/Obligation E D/C D A/B/E U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund E D/C D E U N EG/EP N - +

S 2503 465000 Allotments - Expired Authority E D/C D A/B/E B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 470000 Commitments - Programs Subject to Apportionment E D/C D A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2503 472000 Commitments - Programs Exempt From Apportionment E D/C D A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504

S 2504 442000 Unapportioned Authority - Pending Rescission E D/C R U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2504 443000 Unapportioned Authority - OMB Deferral E D/C R U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2504 445000 Unapportioned Authority E D/C R B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 445000 Unapportioned Authority E D/C R B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 451000 Apportionments E D/C R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 461000 Allotments - Realized Resources E D/C R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 462000 Unobligated Funds Exempt From Apportionment E D/C R A/S B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 463000 Funds Not Available for Commitment/Obligation E D/C R A/B/E U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 465000 Allotments - Expired Authority E D/C R A/B/E B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 470000 Commitments - Programs Subject to Apportionment E D/C R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S 2504 472000 Commitments - Programs Exempt From Apportionment E D/C R A/S U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P

Direct unobligated balance, end of year - excluding anticipated amounts

Reimbursable unobligated balance, end of year - excluding anticipated amounts

CHANGE IN OBLIGATED BALANCE
Bulletin No. 2018-04 V SF 133/Sch P - 42 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 3000

S/P 3000 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3000 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001

S/P 3001 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3010

S/P 3010 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3010 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U U N EP/ER D/G - + 1

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U U N EP/ER D/G + - 1

S/P 3010 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3010 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D/M BAL X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3010 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M X U U N EP/ER D/G - +

S/P 3010 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3010 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U U N EP/ER D/G - +

S/P 3010 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U U N EG/ER N - + 1

S/P 3010 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U U N EG/ER N + - 1

S/P 3010 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3010 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3010 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U U N EP/ER D/G - +

S/P 3011

S/P 3011 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3011 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3011 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3011 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3011 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

Unpaid obligations:

Unpaid obligations, brought forward, Oct 1

Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -)

New obligations, unexpired accounts

Obligations ("upward adjustments"), expired accounts
Bulletin No. 2018-04 V SF 133/Sch P - 43 March 2018

Part 2

SUPPLEMENT

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133

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Status 

Sch P

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Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3011 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D/M BAL X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3011 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3011 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3011 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3011 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3011 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3020

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U U N EP/ER D/G + - 1

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U U N EP/ER D/G - + 1

S/P 3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D/M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M X U U N EP/ER D/G + -

S/P 3020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 3020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U U N EP/ER D/G + -

S/P 3020 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U U N EG/ER N + - 1

S/P 3020 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U U N EG/ER N - + 1

S/P 3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U U/E N EP/ER D/G + -

S/P 3030

S/P 3030 483100 Undelivered Orders - Obligations Transferred, Unpaid E D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3030 493100 Delivered Orders - Obligations Transferred, Unpaid E D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3031

S/P 3031 483100 Undelivered Orders - Obligations Transferred, Unpaid E C F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3031 493100 Delivered Orders - Obligations Transferred, Unpaid E C F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3040

S/P 3040 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3040 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3041

S/P 3041 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3041 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3050

S/P 3050 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3050 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

Unpaid obligations, end of year

Outlays (gross) (-)

Unpaid obligations transferred to other accounts (-)

Unpaid obligations transferred from other accounts

Recoveries of prior year unpaid obligations, unexpired accounts (-)

Recoveries of prior year unpaid obligations, expired accounts (-)
Bulletin No. 2018-04 V SF 133/Sch P - 44 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3050 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3050 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, E D/C D/R A/B/E B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3050 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3050 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3050 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3050 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P

S/P 3060

S/P 3060 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3060 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3060 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3060 428300 Interest Receivable From Treasury B D/C D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3060 428500 Receivable From the Liquidating Fund B D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3060 428600 Receivable From the Financing Fund B D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3060 428700 Other Federal Receivables B D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061

S/P 3061 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F B/P U/E U/E X/K/N ET N - +

S/P 3061 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 423000 Unfilled Customer Orders Without Advance - Transferred E D/C D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D/M F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 423300 Reimbursements and Other Income Earned - Receivable - Transferred E D/C D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 423400 Other Federal Receivables - Transferred E D/C D/M F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 428300 Interest Receivable From Treasury E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 428500 Receivable From the Liquidating Fund E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 428600 Receivable From the Financing Fund E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3061 428700 Other Federal Receivables E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3070

S/P 3070 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3070 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3070 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3070 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3070 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3070 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3070 428300 Interest Receivable From Treasury E D/C D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3070 428300 Interest Receivable From Treasury B D/C D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3070 428500 Receivable From the Liquidating Fund E D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3070 428500 Receivable From the Liquidating Fund B D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3070 428600 Receivable From the Financing Fund E D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 3070 428600 Receivable From the Financing Fund B D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3070 428700 Other Federal Receivables E D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

Uncollected payments:

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -)

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)
Bulletin No. 2018-04 V SF 133/Sch P - 45 March 2018

Part 2

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Addl. 

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3070 428700 Other Federal Receivables B D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 3071

S/P 3071 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071 428300 Interest Receivable From Treasury E D/C D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 428300 Interest Receivable From Treasury B D/C D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071 428500 Receivable From the Liquidating Fund E D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 428500 Receivable From the Liquidating Fund B D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071 428600 Receivable From the Financing Fund E D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 428600 Receivable From the Financing Fund B D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071 428700 Other Federal Receivables E D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 428700 Other Federal Receivables B D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3080

S/P 3080 419900 Transfer of Expired Expenditure Transfers - Receivable E C F X U/E U/E X/K/N ET N - +

S/P 3080 423000 Unfilled Customer Orders Without Advance - Transferred E C D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3080 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E C D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3080 423300 Reimbursements and Other Income Earned - Receivable - Transferred E C D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3080 423400 Other Federal Receivables - Transferred E C D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3081

S/P 3081 419900 Transfer of Expired Expenditure Transfers - Receivable E D F X U/E U/E X/K/N ET N - +

S/P 3081 423000 Unfilled Customer Orders Without Advance - Transferred E D D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3081 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3081 423300 Reimbursements and Other Income Earned - Receivable - Transferred E D D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3081 423400 Other Federal Receivables - Transferred E D D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090

S/P 3090 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F B/P/X U/E U/E X/K/N ET N - +

S/P 3090 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 423000 Unfilled Customer Orders Without Advance - Transferred E D/C D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 423300 Reimbursements and Other Income Earned - Receivable - Transferred E D/C D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 423400 Other Federal Receivables - Transferred E D/C D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428300 Interest Receivable From Treasury E D/C D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428500 Receivable From the Liquidating Fund E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428500 Receivable From the Liquidating Fund E D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428600 Receivable From the Financing Fund E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428600 Receivable From the Financing Fund E D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428700 Other Federal Receivables E D/C D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 3090 428700 Other Federal Receivables E D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Uncollected pymts, Fed sources transferred to other accounts

Uncollected pymts, Fed sources transferred from other accounts (-)

Uncollected pymts, Fed sources, end of year (-)
Bulletin No. 2018-04 V SF 133/Sch P - 46 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 3100

S/P

S/P 3200

S/P

S/P

S/P

S/P

S/P 4000

S

P

S/P

S/P 4010

S/P 4010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4010 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D NEW X U U N EG/ER N - + 1

S/P 4010 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D NEW X U U N EG/ER N + - 1

S/P 4011

S/P 4011 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4011 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4011 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4011 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4011 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D BAL X U U N EG/ER N - + 1

S/P 4011 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D BAL X U U N EG/ER N + - 1

S/P 4011 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4020

S/P

S/P

Obligated balance, start of year (+ or -)

This line is calculated. Equals the sum of lines 3000, 3001, 3060, and 3061.

Obligated balance, end of year (+ or -)

This line is calculated. Equals the sum of detailed obligated balance lines 3000, 3001, 3010, 3011, 3020, 3030, 

3031, 3040, 3041, 3060, 3061, 3070, 3071, 3080, and 3081. Also equals sum of lines 3050 and 3090.

BUDGET AUTHORITY AND OUTLAYS, NET

Memorandum (non-add) entries:

Outlays, gross

Outlays from new discretionary authority

Outlays from discretionary balances

Outlays, gross (total)

This line is calculated. Equals sum of lines 4010 through 4011.

Discretionary:

Gross budget authority and outlays:

Budget authority, gross

This line is calculated. Equals the sum of discretionary budget authority [Lines 1100 through 1153, 1170 

through 1176, 1300 through 1330, 1500 through 1531, and 1700 through 1742].

This line is calculated. Equals the sum of discretionary budget authority [Lines 1100 through 1135, 1137 

through 1139, 1170 through 1175, 1300 through 1320, 1500 through 1522, and 1700 through 1728].

Offsets against gross budget authority and outlays:
Bulletin No. 2018-04 V SF 133/Sch P - 47 March 2018

Part 2

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 4030

S/P 4030 421200 Liquidation of Deficiency - Offsetting Collections E D D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 422200 Unfilled Customer Orders With Advance E D/C D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4030 422200 Unfilled Customer Orders With Advance B D/C D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4030 425200 Reimbursements and Other Income Earned - Collected E D D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 425500 Expenditure Transfers from Trust Funds - Collected E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 427100 Actual Program Fund Subsidy Collected E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 427500 Actual Collections From Liquidating Fund E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 427600 Actual Collections From Financing Fund E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 427700 Other Actual Collections - Federal E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4031

S/P 4031 427300 Interest Collected From Treasury E D/C D X U U X/N EG/EP/ER/TR N - +

S/P 4031 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D X U U X/N EP/ER/TR N - +

S/P 4033

S/P 4033 421200 Liquidation of Deficiency - Offsetting Collections E D D N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 422200 Unfilled Customer Orders With Advance E D/C D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4033 422200 Unfilled Customer Orders With Advance B D/C D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4033 425200 Reimbursements and Other Income Earned - Collected E D D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426100 Actual Collections of Business-Type Fees E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426200 Actual Collections of Loan Principal E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426300 Actual Collections of Loan Interest E D/C D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426400 Actual Collections of Rent E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426500 Actual Collections From Sale of Foreclosed Property E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4033 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4034

S/P 4034 421200 Liquidation of Deficiency - Offsetting Collections E D D E X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4034 426000 Actual Collections of "governmental-type" Fees E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4034 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4040

S/P

S/P

Offsetting governmental collections (-)

Offsets against gross budget authority and outlays (total) (-)

This line is calculated. Equals the sum of lines 4030 through 4034.

Additional offsets against gross budget authority only:

Offsetting collections (collected) from:

Federal sources (-)

Interest on Federal securities (-)

Non-Federal sources (-)
Bulletin No. 2018-04 V SF 133/Sch P - 48 March 2018

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S/P 4050

S/P 4050 422100 Unfilled Customer Orders Without Advance E D/C D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 422100 Unfilled Customer Orders Without Advance B D/C D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4050 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4050 425100 Reimbursements and Other Income Earned - Receivable E D/C D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 425100 Reimbursements and Other Income Earned - Receivable B D/C D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4050 428300 Interest Receivable From Treasury E D/C D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 428300 Interest Receivable From Treasury B D/C D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4050 428500 Receivable From the Liquidating Fund E D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 428500 Receivable From the Liquidating Fund B D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4050 428600 Receivable From the Financing Fund E D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 428600 Receivable From the Financing Fund B D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4050 428700 Other Federal Receivables E D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4050 428700 Other Federal Receivables B D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051

S 4051 422100 Unfilled Customer Orders Without Advance E D/C D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 422100 Unfilled Customer Orders Without Advance B D/C D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051 425100 Reimbursements and Other Income Earned - Receivable E D/C D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 425100 Reimbursements and Other Income Earned - Receivable B D/C D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051 428300 Interest Receivable From Treasury E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 428300 Interest Receivable From Treasury B D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051 428500 Receivable From the Liquidating Fund E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 428500 Receivable From the Liquidating Fund B D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051 428600 Receivable From the Financing Fund E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 428600 Receivable From the Financing Fund B D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4051 428700 Other Federal Receivables E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4051 428700 Other Federal Receivables B D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

P 4052

P 4052 421200 Liquidation of Deficiency - Offsetting Collections E D D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 422200 Unfilled Customer Orders With Advance E D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

P 4052 422200 Unfilled Customer Orders With Advance B D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

P 4052 425200 Reimbursements and Other Income Earned - Collected E D D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 425500 Expenditure Transfers from Trust Funds - Collected E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426000 Actual Collections of "governmental-type" Fees E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426100 Actual Collections of Business-Type Fees E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426200 Actual Collections of Loan Principal E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426300 Actual Collections of Loan Interest E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426400 Actual Collections of Rent E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426500 Actual Collections From Sale of Foreclosed Property E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Offsetting collections credited to expired accounts
Bulletin No. 2018-04 V SF 133/Sch P - 49 March 2018

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 4052 427100 Actual Program Fund Subsidy Collected E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 427500 Actual Collections From Liquidating Fund E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 427600 Actual Collections From Financing Fund E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 427700 Other Actual Collections - Federal E D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 4053

S/P 4053 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 4053 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D E/F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 4054

S 4054 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D D F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 4054 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 4055

S 4055 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4055 406000 Anticipated Collections From Non-Federal Sources E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4055 407000 Anticipated Collections From Federal Sources E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4055 416000 Anticipated Transfers - Current-Year Authority E D/C S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4055 421000 Anticipated Reimbursements and Other Income E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4055 421500 Anticipated Expenditure Transfers from Trust Funds E D D/R A/B/E D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S/P 4060

S

P

S/P 4070

S

P

S/P 4080

S/P

S/P

Additional offsets against budget authority only (total)

This line is calculated. Equals sum of lines 4050, 4051, 4053, 4054 and 4055.

This line is calculated. Equals sum of lines 4050 and 4053.

Budget authority, net (discretionary)

This line is calculated. Equals the total new budget authority (gross) on line 4000 plus the amounts on lines 

4030 through 4034 and on lines 4050, 4051, 4053, 4054 and 4055.

Recoveries of prior paid obligations, unexpired accounts

Recoveries of prior paid obligations, expired accounts

Anticipated offsetting collections (+ or -)

This line is calculated. Equals the total new budget authority (gross) on line 4000 plus the amounts on lines 

4030 through 4034 and on lines 4050 and 4053.

Outlays, net (discretionary)

This line is calculated. Equals lines 4010 through 4011 plus the amounts on lines 4030 through 4034.

Mandatory:
Bulletin No. 2018-04 V SF 133/Sch P - 50 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 4090

S

P

S/P

S/P 4100

S/P 4100 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4100 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4100 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4100 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E M NEW X U U N EG/ER N - + 1

S/P 4100 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M NEW X U U N EG/ER N + - 1

S/P 4101

S/P 4101 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4101 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4101 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4101 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4101 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4110

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U U N EP/ER D/G - + 1

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U U N EP/ER D/G + - 1

S/P 4110 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4110 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E C D/R A/B/E M X U U N EP/ER D/G - +

S/P 4110 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4110 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U U N EP/ER D/G - +

S/P 4110 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E M NEW X U U N EG/ER N - + 1

S/P 4110 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M NEW X U U N EG/ER N + - 1

S/P 4110 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4110 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E C D/R A/B/E M X U U N EP/ER D/G - +

S/P

S/P

S/P 4120

Budget authority, gross

This line is calculated. Equals the sum of mandatory budget authority [Lines 1200 through 1252, 1270 through 

1276, 1400 through 1430, 1600 through 1631, and 1800 through 1842].

This line is calculated. Equals the sum of mandatory budget authority [Lines 1200 through 1239, 1270 through 

1275, 1400 through 1423, 1600 through 1622, and 1800 through 1827].

Outlays, gross

Outlays from new mandatory authority

Gross budget authority and outlays:

Outlays from mandatory balances

Outlays, gross (total)

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

Federal sources (-)
Bulletin No. 2018-04 V SF 133/Sch P - 51 March 2018

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4120 421200 Liquidation of Deficiency - Offsetting Collections E D M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4120 422200 Unfilled Customer Orders With Advance E D/C M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4120 422200 Unfilled Customer Orders With Advance B D/C M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4120 425200 Reimbursements and Other Income Earned - Collected E D M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 425500 Expenditure Transfers from Trust Funds - Collected E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 427100 Actual Program Fund Subsidy Collected E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 427500 Actual Collections From Liquidating Fund E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 427600 Actual Collections From Financing Fund E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 427700 Other Actual Collections - Federal E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4120 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4121

S/P 4121 427300 Interest Collected From Treasury E D/C M X U U X/N EG/EP/ER/TR N - +

S/P 4121 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M X U U X/N EP/ER/TR N - +

S/P 4122

S/P 4122 427300 Interest Collected From Treasury E D/C M X U U N EP/ER D/G - +

S/P 4123

S/P 4123 421200 Liquidation of Deficiency - Offsetting Collections E D M N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4123 422200 Unfilled Customer Orders With Advance E D/C M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4123 422200 Unfilled Customer Orders With Advance B D/C M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4123 425200 Reimbursements and Other Income Earned - Collected E D M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426100 Actual Collections of Business-Type Fees E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426200 Actual Collections of Loan Principal E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426300 Actual Collections of Loan Interest E D/C M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426400 Actual Collections of Rent E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426500 Actual Collections From Sale of Foreclosed Property E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 426800 Interest Collected From Foreign Securities and Special Drawing Rights E D/C M X U U N EP N - +

S/P 4123 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D M N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4123 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4124

S/P 4124 421200 Liquidation of Deficiency - Offsetting Collections E D M E X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4124 426000 Actual Collections of "governmental-type" Fees E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4124 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

S/P 4130

S/P

Interest on Federal securities (-)

Interest on uninvested funds (-)

Non-Federal sources (-)

Offsetting governmental collections (-)

Offsets against gross budget authority and outlays (total) (-)

This line is calculated. Equals the sum of lines 4120 through 4124.
Bulletin No. 2018-04 V SF 133/Sch P - 52 March 2018

Part 2

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Addl. 

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Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 4140

S/P 4140 422100 Unfilled Customer Orders Without Advance E D/C M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 422100 Unfilled Customer Orders Without Advance B D/C M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4140 422500 Expenditure Transfers from Trust Funds - Receivable E D/C M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 422500 Expenditure Transfers from Trust Funds - Receivable B D/C M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4140 425100 Reimbursements and Other Income Earned - Receivable E D/C M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 425100 Reimbursements and Other Income Earned - Receivable B D/C M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4140 428300 Interest Receivable From Treasury E D/C M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 428300 Interest Receivable From Treasury B D/C M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4140 428500 Receivable From the Liquidating Fund E D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 428500 Receivable From the Liquidating Fund B D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4140 428600 Receivable From the Financing Fund E D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 428600 Receivable From the Financing Fund B D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S/P 4140 428700 Other Federal Receivables E D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

S/P 4140 428700 Other Federal Receivables B D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

S 4141

S 4141 422100 Unfilled Customer Orders Without Advance E D/C M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 422100 Unfilled Customer Orders Without Advance B D/C M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4141 422500 Expenditure Transfers from Trust Funds - Receivable E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 422500 Expenditure Transfers from Trust Funds - Receivable B D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4141 425100 Reimbursements and Other Income Earned - Receivable E D/C M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 425100 Reimbursements and Other Income Earned - Receivable B D/C M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4141 428300 Interest Receivable From Treasury E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 428300 Interest Receivable From Treasury B D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4141 428500 Receivable From the Liquidating Fund E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 428500 Receivable From the Liquidating Fund B D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4141 428600 Receivable From the Financing Fund E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 428600 Receivable From the Financing Fund B D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S 4141 428700 Other Federal Receivables E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S 4141 428700 Other Federal Receivables B D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

P 4142

P 4142 421200 Liquidation of Deficiency - Offsetting Collections E D M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 422200 Unfilled Customer Orders With Advance E D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

P 4142 422200 Unfilled Customer Orders With Advance B D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

P 4142 425200 Reimbursements and Other Income Earned - Collected E D M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 425500 Expenditure Transfers from Trust Funds - Collected E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426000 Actual Collections of "governmental-type" Fees E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426100 Actual Collections of Business-Type Fees E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426200 Actual Collections of Loan Principal E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426300 Actual Collections of Loan Interest E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426400 Actual Collections of Rent E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426500 Actual Collections From Sale of Foreclosed Property E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Additional offsets against gross budget authority only:

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Offsetting collections credited to expired accounts
Bulletin No. 2018-04 V SF 133/Sch P - 53 March 2018

Part 2

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 4142 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 427100 Actual Program Fund Subsidy Collected E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 427500 Actual Collections From Liquidating Fund E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 427600 Actual Collections From Financing Fund E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 427700 Other Actual Collections - Federal E D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 4143

S/P 4143 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D M F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S/P 4143 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D M E/F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

S 4144

S 4144 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 4144 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 4145

S 4145 404700 Anticipated Transfers to the General Fund of the U.S. Government - CurrentYear Authority

E C S M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 4145 406000 Anticipated Collections From Non-Federal Sources E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 4145 407000 Anticipated Collections From Federal Sources E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 4145 416000 Anticipated Transfers - Current-Year Authority E D/C S M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 4145 421000 Anticipated Reimbursements and Other Income E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S 4145 421500 Anticipated Expenditure Transfers from Trust Funds E D D/R A/B/E M U X/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 2

S/P 4150

S

P

S/P 4160

S

P

S/P 4170

S/P

S/P

Recoveries of prior paid obligations, unexpired accounts

Recoveries of prior paid obligations, expired accounts

Anticipated offsetting collections (+ or -)

Additional offsets against budget authority only (total)

This line is calculated. Equals sum of lines 4140, 4141, 4143, 4144 and 4145.

This line is calculated. Equals line 4110 plus the amounts on lines 4120 through 4124.

Budget authority and outlays, net (total)

This line is calculated. Equals sum of lines 4140 and 4143.

Budget authority, net (mandatory)

This line is calculated. Equals the total new budget authority (gross) on line 4090 plus the amounts on lines 

4120 through 4124 and on lines 4140, 4141, 4143, 4144 and 4145.

This line is calculated. Equals the total new budget authority (gross) on line 4090 plus the amounts on lines 

4120 through 4124 and on lines 4140 and 4143.

Outlays, net (mandatory)
Bulletin No. 2018-04 V SF 133/Sch P - 54 March 2018

Part 2

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Trans. 

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Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4180

S

P

S/P 4190

S/P

P

P

P 5000

P 5000 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

B D/C F/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5000 162000 Investments in Securities Other Than the Bureau of the Fiscal Service B D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5000 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of 

the Fiscal Service

B D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5001

P 5001 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

E D/C F/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5001 162000 Investments in Securities Other Than the Bureau of the Fiscal Service E D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5001 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of 

the Fiscal Service

E D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P

P 5010

P 5010 161800 Market Adjustment - Investments B D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5010 162000 Investments in Securities Other Than the Bureau of the Fiscal Service B D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5010 162100 Discount on Securities Other Than the Bureau of the Fiscal Service B D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P 5010 162200 Premium on Securities Other Than the Bureau of the Fiscal Service B D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P 5011

P 5011 161800 Market Adjustment - Investments E D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5011 162000 Investments in Securities Other Than the Bureau of the Fiscal Service E D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5011 162100 Discount on Securities Other Than the Bureau of the Fiscal Service E D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P 5011 162200 Premium on Securities Other Than the Bureau of the Fiscal Service E D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P

P 5050

P

Budget authority, net (total)

This line is calculated. Equals sum of lines 4070 and 4160.

This line is calculated. Equals sum of lines 4070 and 4160.

Total investments, EOY: Federal securities: Par value

Investments in non-Federal securities:

Total investments, SOY: non-Federal securities: Market value

Total investments, EOY: non-Federal securities: Market value

Contract authority:

Outlays, net (total)

This line is calculated. Equals sum of lines 4080 and 4170.

MEMORANDUM (NON-ADD) ENTRIES:

Investments in Federal securities

Total investments, SOY: Federal securities: Par value

Unobligated balance, SOY: Contract authority

This line is not required to be supported by the USSGL.
Bulletin No. 2018-04 V SF 133/Sch P - 55 March 2018

Part 2

SUPPLEMENT

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Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5051

P

P 5052

P

P 5053

P

P 5054

P

P 5055

P

P 5061

P

P

P 5080

P 5080 251000 Principal Payable to the Bureau of the Fiscal Service B D/C F U X/N ES/ET N + -

P 5080 259000 Other Debt B D/C F/G U X/N ES/ET N + -

P 5081

P 5081 251000 Principal Payable to the Bureau of the Fiscal Service E D/C F U X/N ES/ET N + -

P 5081 259000 Other Debt E D/C F/G U X/N ES/ET N + -

P 5082

P 5082 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B D/M F X SEQ/XXX U X/N ES/ET N - +

P 5082 414500 Borrowing Authority Converted to Cash E C F/P/T U X/N ES/ET N + -

P

P 5090

P 5090 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P U X/N EG/EP/ER N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ U X/N EG/TR N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U X/N EP/ER N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ U X/N ET N - +

P 5090 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U X/N EG/EP/ER/TR N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X ATB/OTR/SEQ U X/N EG/TR N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P ATB/OTR/SEQ U X/N EG/TR N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X OTR/SEQ U X/N EP/ER N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P OTR/SEQ U X/N EP/ER N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X SEQ U X/N ET N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P SEQ U X/N ET N - +

This line is not required to be supported by the USSGL.

Obligated balance, EOY: Contract authority

This line is not required to be supported by the USSGL.

Fund balance in excess of liquidating requirements, SOY: Contract authority

This line is not required to be supported by the USSGL.

Unobligated balance, EOY: Contract authority

This line is not required to be supported by the USSGL.

Obligated balance, SOY: Contract authority

Outstanding debt, SOY (-)

Outstanding debt, EOY (-)

Borrowing (-)

Unavailable unobligated balances:

Unexpired unavailable balance, SOY: Offsetting collections

Fund balance in excess of liquidating requirements, EOY: Contract authority

This line is not required to be supported by the USSGL.

Limitation on obligations (Transportation trust funds)

This line is not required to be supported by the USSGL.

Outstanding debt (special and non-revolving trust funds only):
Bulletin No. 2018-04 V SF 133/Sch P - 56 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

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USSGL 

Acct. USSGL Account Title

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Credit

Reimb 

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A 

Cat

Borrow 

Source

Fed/ 

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Year of 

BA

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Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X SEQ U X/N ES N - +

P 5090 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D/M X U X/N EG/EP/ER N - +

P 5090 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P U X/N EG/EP/ER N - +

P 5091

P 5091 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P U X EG/EP/ER N + -

P 5091 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/M X U X EG/EP/ER N + -

P 5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ U X EG/TR N + -

P 5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U X EP/ER N + -

P 5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ U X ET N + -

P 5091 438200 Temporary Reduction - New Budget Authority E C S D/M X ATB/OTR/SEQ U X EG/TR N + -

P 5091 438200 Temporary Reduction - New Budget Authority E C S D/M X OTR/SEQ U X EP/ER N + -

P 5091 438200 Temporary Reduction - New Budget Authority E C S D/M X SEQ U X ET N + -

P 5091 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U X EG/EP/ER/TR N + -

P 5091 438300 Temporary Reduction - Prior-Year Balances E C S D/M X OTR/SEQ U X EG/EP/ER/TR N + -

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ U X EG/TR N + -

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ U X EP/ER N + -

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ U X ET N + -

P 5091 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P U X EG/EP/ER N + -

P 5091 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S D/M X U X EG/EP/ER N + -

P 5091 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E C D/M X U X EG/EP/ER N + -

P 5092

P 5092 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P U N EG/EP/ER N - +

P 5092 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/M X U N EG/EP/ER N - +

P 5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ U N EG/TR N - +

P 5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U N EP/ER N - +

P 5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ U N ET N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C S M X SEQ U N ES N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C S D/M X ATB/OTR/SEQ U N EG/TR N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C S D/M X OTR/SEQ U N EP/ER N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C S D/M X SEQ U N ET N - +

P 5092 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U N EG/EP/ER/TR N - +

P 5092 438300 Temporary Reduction - Prior-Year Balances E C S D/M X OTR/SEQ U N EG/EP/ER/TR N - +

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ U N EG/TR N - +

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ U N EP/ER N - +

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ U N ET N - +

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M X SEQ U N ES N - +

Expiring unavailable balance: Offsetting collections (-)

Unexpired unavailable balance, EOY: Offsetting collections
Bulletin No. 2018-04 V SF 133/Sch P - 57 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5092 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P U N EG/EP/ER N - +

P 5092 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S D/M X U N EG/EP/ER N - +

P 5092 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E C D/M X U N EG/EP/ER N - +

P

P 5093

P 5093 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P E K/N EG N - +

P 5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

P 5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K/N EP/ER N - +

P 5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E K/N ET N - +

P 5093 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K/N EG/EP/ER/TR N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X ATB/OTR/SEQ E K/N EG/TR N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X OTR/SEQ E K/N EP/ER N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P OTR/SEQ E K/N EP/ER N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X SEQ E K/N ET N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P SEQ E K/N ET N - +

P 5093 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

B C S D/M X E K/N EG N - +

P 5093 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P E K/N EG N - +

P 5094

P 5094 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P E K EG N + -

P 5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E K EG/TR N + -

P 5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K EP/ER N + -

P 5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E K ET N + -

P 5094 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K EG/EP/ER/TR N + -

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ E K EG/TR N + -

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ E K EP/ER N + -

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ E K ET N + -

P 5094 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P E K EG N + -

P 5094 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S D/M X E K EG N + -

P 5094 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E C D X E N EG N + -

P 5095

P 5095 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/M P E N EG N - +

Expired unavailable balance, EOY: Offsetting collections

Equals the amount on line 5090 minus the sum of the amounts on lines 1702, 1723, 1725, 1802, 1823, 1824, and 

5091.

Expired unavailable balance, SOY: Offsetting collections

Canceling unavailable balance: Offsetting collections (-)
Bulletin No. 2018-04 V SF 133/Sch P - 58 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E N EG/TR N - +

P 5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E N EP/ER N - +

P 5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E N ET N - +

P 5095 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E N EG/EP/ER/TR N - +

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ E N EG/TR N - +

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ E N EP/ER N - +

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ E N ET N - +

P 5095 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E D/C S D/M B/P E N EG N - +

P 5095 439800 Offsetting Collections Temporarily Precluded From Obligation - Current 

Year Balances

E C S D/M X E N EG N - +

P 5095 439801 Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances

E C D X E N EG N - +

P

P 5096

P 5096 438200 Temporary Reduction - New Budget Authority E D/C P D/M P SEQ U X/N EP/ER N - +

P 5096 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D/M X SEQ U X/N EP/ER N - +

P 5096 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P SEQ U X/N EP/ER N - +

P 5097

P 5097 438200 Temporary Reduction - New Budget Authority E D/C P D/M P SEQ U X EP/ER N + -

P 5097 438200 Temporary Reduction - New Budget Authority E C P D/M X SEQ U X EP/ER N + -

P 5097 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P/X SEQ U X EP/ER N + -

P 5098

P 5098 438200 Temporary Reduction - New Budget Authority E D/C P D/M P SEQ U N EP/ER N - +

P 5098 438200 Temporary Reduction - New Budget Authority E C P D/M X SEQ U N EP/ER N - +

P 5098 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P/X SEQ U N EP/ER N - +

P

P 5099

P 5099 438200 Temporary Reduction - New Budget Authority E D/C C D/M P SEQ U N ES/ET N - +

P 5099 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C D/M X SEQ U N ES/ET N - +

P 5099 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C D/M P SEQ U N ES/ET N - +

P 5100

P 5100 438200 Temporary Reduction - New Budget Authority E D/C C D/M P SEQ U N ES/ET N - +

P 5100 438200 Temporary Reduction - New Budget Authority E C C D/M X SEQ U N ES/ET N - +

P 5100 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C D/M P/X SEQ U N ES/ET N - +

P

P 5101

Equals the amount on line 5093 minus the amount on line 5094

Unexpired unavailable balance, SOY: Appropriations

Expiring unavailable balance: Appropriations (-)

Unexpired unavailable balance, EOY: Appropriations

Equals the amount on line 5096 minus the sum of the amounts on lines 1102, 1132, 1203, 1232, and 5097 for 

revolving funds only.

Unexpired unavailable balance, SOY: Contract authority

Unexpired unavailable balance, EOY: Contract authority

Equals the amount on line 5099 minus the sum of the amounts on lines 1603 and 1621.

Unexpired unavailable balance, SOY: Borrowing authority
Bulletin No. 2018-04 V SF 133/Sch P - 59 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5101 438200 Temporary Reduction - New Budget Authority E D/C B D/M F/P/T P SEQ U N EP/ER/ES/ET N - +

P 5101 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B D/M F/P/T X SEQ U N EP/ER/ES/ET N - +

P 5101 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B D/M F/P/T P SEQ U N EP/ER/ES/ET N - +

P 5101 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

B C B M X U N EP N - +

P 5101 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C B M B/P U N EP N - +

P 5102

P 5102 438200 Temporary Reduction - New Budget Authority E D/C B D/M F/P/T P SEQ U N EP/ER/ES/ET N - +

P 5102 438200 Temporary Reduction - New Budget Authority E C B D/M F/P/T X SEQ U N EP/ER/ES/ET N - +

P 5102 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B D/M F/P/T P/X SEQ U N EP/ER/ES/ET N - +

P 5102 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E D/C B M B/P U N EP N - +

P 5102 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Current-Year Balances

E C B M X U N EP N - +

P

P 5103

P 5103 436000 Appropriation Purpose Fulfilled - Balance Not Available B C X U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 5104

P 5104 436000 Appropriation Purpose Fulfilled - Balance Not Available E C P/X U N EC/EG/EM/EP/ER/ES/ET/TR N + -

P

P 5110

P 5110 411991 Other Appropriations Realized - International Monetary Fund - Reserve 

Tranche

E D/C X U N EG N + -

P 5111

P 5111 411992 Other Appropriations Realized - International Monetary Fund - Letter of 

Credit

E D/C X U N EG N + -

P 5112

P 5112 119333 International Monetary Fund - Reserve Position E D/C U N EG N + -

P 5113

P 5113 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

E D/C U N EG N + -

P 5113 119307 International Monetary Fund - Dollar Deposits with the IMF E D/C U N EG N + -

P 5113 119309 International Monetary Fund - Currency Holdings E D/C U N EG N + -

P 5114

Unexpired unavailable balance, EOY: Borrowing authority

Equals the amount on line 5096 minus the sum of the amounts on lines 1400 (i.e., only previously sequestered 

amount) and 1421.

Unexpired unavailable balance, SOY: Fulfilled purpose

Unexpired unavailable balance, EOY: Fulfilled purpose

International Monetary Fund:

IMF quota reserve tranche increase (P.L. xxx-xxx)

IMF quota letter of credit increase (P.L. xxx-xxx)

IMF quota reserve tranche, total

IMF quota letter of credit, total

New Arrangements to Borrow (P.L. xxx-xxx)
Bulletin No. 2018-04 V SF 133/Sch P - 60 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5114 411993 Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow

E D U N EG N + -

P 5115

P 5115 411994 Other Appropriations Realized - International Monetary Fund - Exchange 

Rate Changes (NAB)

E D U N EG N + -

P 5116

New Arrangements to Borrow (exchange rate)

New Arrangements to Borrow, total
Bulletin No. 2018-04 V SF 133/Sch P - 61 March 2018

Part 2

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Debit/ 

Credit

Reimb 

Flag

Appor

t Cat

Auth 

Type

Avail 

Time

BE

A 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

Status 

SF 

133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2018 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5116 462091 Unobligated Funds Exempt From Apportionment - International Monetary 

Fund - New Arrangements to Borrow (NAB)

E D/C X U N EG N - +

P

P 5200

P

P 5201

P

P

P 7000

P 7010

P

P 7012

P

P 7020

P

S/P

S/P 1 When the SF 133/Schedule P line numbers use both a beginning (B) and 

ending (E) balance for the same USSGL account, the beginning balance is 

subtracted from the ending balance.

S/P 2 Anticipated amounts should be zero for the yearend preclosing trial balance.

S/P 3 The total of the specified balances in the USSGL accounts for this line 

should equal the beginning balances of USSGL accounts 445000, 465000, 

and 462000.

S/P 4 Refer to OMB Circular No. A-11 for detailed information on reporting 

Apport. Cat. B information.

S/P 5 USSGL account balance must be zero for the yearend preclosing trial 

balance.

Discretionary mandated transfers:

Discretionary mandated transfer to other accounts (-)

This line is not required to be supported by the USSGL.

FOOTNOTES AND ADDITIONAL INFORMATION:

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Budgetary resources used to liquidate deficiencies

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Unfunded deficiency, end of year (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Discretionary mandated transfer from other accounts

This line is not required to be supported by the USSGL.

UNFUNDED DEFICIENCIES

Unfunded deficiency, start of year (-)

New deficiency (-)
Part 2, Section VI: USSGL Crosswalks to Reclassified

Statements

This section includes crosswalks for use in fiscal 2018 GTAS Reporting. These crosswalks map USSGL

accounts to external reports in accordance with TFM Volume I, Part 2, Chapter 4700, Agency Reporting

Requirements for the Financial Report of the United States Government. Each report crosswalk lists the

proper USSGL accounts and applicable attributes for each line and/or column on the reports. Attributes

identify information subsidiary to the basic 6-digit USSGL accounts. This subsidiary information is

necessary to meet external reporting requirements. See Section IV for additional information on attributes.

The following are crosswalks from the USSGL Chart of Accounts to standard external reports required by

Fiscal Service:

Section VI Page

Number

USSGL Crosswalk Reclassified Balance Sheet (RBS) VI RBS - 1

USSGL Crosswalk Reclassified Statement of Net Cost (RSNC) VI RSNC - 1

USSGL Crosswalk Reclassified Statement of Operations and Changes in

Net Position (RSOCNP)

VI RSOCNP

- 1

Page 1 of 1
Bulletin No. 2017-16 VI RBS - 1 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed Fund Type

Reporting 

Type Code

Addl. 

Info.

1

2

2.1

2.1 110100 General Fund of the U.S. Government's Operating Cash E N GA/MR U

2.1 110300 Restricted Operating Cash E N GA/MR U

2.1 110900 Checks Outstanding E N GA/MR U

2.1 111000 Undeposited Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 112000 Imprest Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 112500 U.S. Debit Card Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 113000 Funds Held Outside of Treasury - Budgetary E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 113500 Funds Held Outside of Treasury - Non-Budgetary E N DF E/U

2.1 114500 Cash Held by U.S. Disbursing Officers Outside the 

Treasury's General Account

E N GA/MR U

2.1 119000 Other Cash E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 119090 Other Cash - International Monetary Fund E EG U

2.1 119305 International Monetary Fund - Letter of Credit E EG U

2.1 119306 International Monetary Fund - Receivable/Payable 

Currency Valuation Adjustment

E EG U

2.1 119307 International Monetary Fund - Dollar Deposits with the 

IMF

E EG U

2.1 119309 International Monetary Fund - Currency Holdings E EG U

2.1 119333 International Monetary Fund - Reserve Position E EG U

2.1 119400 Exchange Stabilization Fund Assets - Holdings of 

Special Drawing Rights

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 119500 Other Monetary Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 120000 Foreign Currency E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 120500 Foreign Currency Denominated Equivalent Assets E N EP E

2.1 120900 Uninvested Foreign Currency E N EP E

2.1 134400 Interest Receivable on Special Drawing Rights E N EP E

2.1 138400 Interest Receivable - Foreign Currency Denominated 

Assets

E N EP E

2.1 153100 Seized Monetary Instruments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 153200 Seized Cash Deposited E N DF E/U

2.2

2.2 131000 Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.2 131900 Allowance for Loss on Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 132000 Funded Employment Benefit Contributions Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 132100 Unfunded FECA Benefit Contributions Receivable E N EG U

2.2 132500 Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 132900 Allowance for Loss on Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 134000 Interest Receivable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

2.2 134300 Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 134700 Allowance for Loss on Interest Receivable - Not 

Otherwise Classified

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 134800 Allowance for Loss on Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136300 Penalties and Fines Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 136800 Allowance for Loss on Penalties and Fines Receivable - 

Taxes

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137300 Administrative Fees Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 137800 Allowance for Loss on Administrative Fees Receivable - 

Taxes

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3

2.3 134100 Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 134500 Allowance for Loss on Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Cash and other monetary assets

Accounts and taxes receivable, net

Loans receivable, net

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

Assets

Non-federal
Bulletin No. 2017-16 VI RBS - 2 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed Fund Type

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

2.3 135000 Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.3 135090 Loans Receivable - International Monetary Fund E EG U

2.3 135900 Allowance for Loss on Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

E EG U

2.3 136100 Penalties and Fines Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 136500 Allowance for Loss on Penalties and Fines Receivable - 

Loans

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 137100 Administrative Fees Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 137500 Allowance for Loss on Administrative Fees Receivable - 

Loans

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138000 Loans Receivable - Troubled Assets Relief Program E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138100 Interest Receivable - Loans - Troubled Assets Relief 

Program

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138500 Allowance for Loss on Interest Receivable - Loans - 

Troubled Assets Relief Program

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 139900 Allowance for Subsidy E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 155100 Foreclosed Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 155900 Foreclosed Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164200 Preferred Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164400 Common Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164500 Allowance for Subsidy - Common Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164600 Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 164700 Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4

2.4 151100 Operating Materials and Supplies Held for Use E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 151200 Operating Materials and Supplies Held in Reserve for 

Future Use

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 151300 Operating Materials and Supplies - Excess, Obsolete, 

and Unserviceable

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 151400 Operating Materials and Supplies Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 151600 Operating Materials and Supplies in Development E EG/ER/ET E/U

2.4 151900 Operating Materials and Supplies - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152100 Inventory Purchased for Resale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152200 Inventory Held in Reserve for Future Sale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152300 Inventory Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152400 Inventory - Excess, Obsolete, and Unserviceable E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152500 Inventory - Raw Materials E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152600 Inventory - Work-in-Process E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152700 Inventory - Finished Goods E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 152900 Inventory - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 154100 Forfeited Property Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 154200 Forfeited Property Held for Donation or Use E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 154900 Forfeited Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 156100 Commodities Held Under Price Support and 

Stabilization Support Programs

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 156900 Commodities - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 157100 Stockpile Materials Held in Reserve E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 157200 Stockpile Materials Held for Sale E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 159100 Other Related Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 159900 Other Related Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5

2.5 171100 Land and Land Rights E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 171200 Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Inventories and related property, net

Property, plant, and equipment, net
Bulletin No. 2017-16 VI RBS - 3 December 2017

Part 2

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Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

2.5 171900 Accumulated Depreciation on Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 172000 Construction-in-Progress E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 173000 Buildings, Improvements, and Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 173900 Accumulated Depreciation on Buildings, Improvements, 

and Renovations

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 174000 Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 174900 Accumulated Depreciation on Other Structures and 

Facilities

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 175000 Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 175900 Accumulated Depreciation on Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 181000 Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 181900 Accumulated Depreciation on Assets Under Capital 

Lease

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 182000 Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 182900 Accumulated Amortization on Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 183000 Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 183200 Internal-Use Software in Development E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 183900 Accumulated Amortization on Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 184000 Other Natural Resources E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 184900 Allowance for Depletion E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 189000 Other General Property, Plant, and Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 189900 Accumulated Depreciation on Other General Property, 

Plant, and Equipment

E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6

2.6 134200 Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 134600 Allowance for Loss on Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 161800 Market Adjustment - Investments E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E E/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

2.6 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

2.6 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

2.6 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

2.6 167000 Foreign Investments E N EP E

2.6 167100 Discount on Foreign Investments E N EP E

2.6 167200 Premium on Foreign Investments E N EP E

2.6 167900 Foreign Exchange Rate Revalue Adjustments - 

Investments

E N EP E

2.6 169000 Other Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

2.7

2.7 165000 Preferred Stock in Federal Government Sponsored 

Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.7 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.7 165200 Common Stock Warrants in Federal Government 

Sponsored Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.7 165300 Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.8

Debt and equity securities

Investments in government-sponsored enterprises (for use by Treasury only)

Other assets
Bulletin No. 2017-16 VI RBS - 4 December 2017

Part 2

SUPPLEMENT

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Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

2.8 141000 Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.8 199000 Other Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 4

2.8 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.9

3

3.1

3.1 101000 Fund Balance With Treasury E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.1 109000 Fund Balance With Treasury While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2

3.2 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 161800 Market Adjustment - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 163000 Investments in U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued 

by the Bureau of the Fiscal Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 163300 Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 169000 Other Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.3

3.3 131000 Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

3.3 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.3 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.3 199000 Other Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

3.4

3.4 192300 Contingent Receivable for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.4 192500 Capital Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.5

3.5 134200 Interest Receivable - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.6

3.6 134000 Interest Receivable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

3.6 134100 Interest Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.7

3.7 135000 Loans Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

3.7 135100 Capitalized Loan Interest Receivable - Non-Credit 

Reform

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 7

3.7 136100 Penalties and Fines Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

Interest receivable - investments (RC 02)/1

Interest receivable - loans and not otherwise classified (RC 04)/1

Loans receivable (RC 17)/1

Federal

Fund balance with Treasury (RC 40)/1

Federal investments (RC 01)/1

Accounts receivable (RC 22)/1

Accounts receivable, capital transfers (RC 12)/1

Total non-federal assets

This line is calculated. Equals sum of line 2.1 through 2.8.
Bulletin No. 2017-16 VI RBS - 5 December 2017

Part 2

SUPPLEMENT

Line 

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Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

3.7 137100 Administrative Fees Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.8

3.8 133000 Receivable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.8 133500 Expenditure Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.9

3.9 132000 Funded Employment Benefit Contributions Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.9 132100 Unfunded FECA Benefit Contributions Receivable E F EG U 7

3.10

3.10 141000 Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.11

3.12

3.12 198000 Asset for Agency's Custodial and Non-Entity Liabilities E F GA U

3.13

3.13 192100 Receivable From Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.13 199000 Other Assets E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.13 199000 Other Assets E F GA E/U

3.14

4

5

6

6.1

6.1 211000 Accounts Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

6.1 212000 Disbursements in Transit E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.1 214000 Accrued Interest Payable - Not Otherwise Classified E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.1 296000 Accounts Payable From Canceled Appropriations E N EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

6.2

6.2 214100 Accrued Interest Payable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 214200 Accrued Interest Payable - Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.2 254000 Participation Certificates E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3

6.3 219100 Employee Health Care Liability Incurred but Not 

Reported

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221300 Employer Contributions and Payroll Taxes Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221500 Other Post Employment Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221600 Pension Benefits Due and Payable to Beneficiaries E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221700 Benefit Premiums Payable to Carriers E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 221800 Life Insurance Benefits Due and Payable to 

Beneficiaries

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 229000 Other Unfunded Employment Related Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 261000 Actuarial Pension Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 262000 Actuarial Health Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Accounts payable

Federal debt securities held by the public and accrued interest

Federal employee and veteran benefits payable

This line is calculated. Equals sum of lines 3.1 through 3.13.

Total assets

This line is calculated. Equals sum of lines 2.9 and 3.14.

Liabilities:

Non-federal

Advances to others and prepayments (RC 23)/1

Other assets (without reciprocals) (Line inactive for FY 2017) (RC 29)/1

Asset for agency's custodial and non-entity liabilities (RC 46)/1

Other assets (RC 30)/1

Total federal assets

Transfers receivable (RC 27)/1

Benefit program contributions receivable (RC 21)/1
Bulletin No. 2017-16 VI RBS - 6 December 2017

Part 2

SUPPLEMENT

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Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

6.3 263000 Actuarial Life Insurance Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 265000 Actuarial FECA Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 269000 Other Actuarial Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.4

6.4 299500 Estimated Cleanup Cost Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.5

6.5 216000 Entitlement Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.6

6.6 218000 Loan Guarantee Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.7

6.7 211200 Accounts Payable for Federal Government Sponsored 

Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.7 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.8

6.8 266000 Actuarial Liabilities for Federal Insurance and 

Guarantee Programs

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9

6.9 201000 Liability for Fund Balance With Treasury E N GA U

6.9 213000 Contract Holdbacks E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 219000 Other Liabilities With Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 219200 Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks

E N EP E

6.9 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

6.9 221000 Accrued Funded Payroll and Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 221100 Withholdings Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 222000 Unfunded Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 231000 Liability for Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 232000 Other Deferred Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 240000 Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 241000 Liability for Clearing Accounts E N CF E/U

6.9 259000 Other Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 5, 6

6.9 267000 Actuarial Liabilities for Treasury-Managed Benefit 

Programs

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 291000 Prior Liens Outstanding on Acquired Collateral E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 292000 Contingent Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 294000 Capital Lease Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 298000 Custodial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U 2

6.9 299000 Other Liabilities Without Related Budgetary Obligations E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

6.10

7

7.1

7.1 211000 Accounts Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.1 212000 Disbursements in Transit E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 213000 Contract Holdbacks E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 217000 Subsidy Payable to the Financing Account E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 219000 Other Liabilities With Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 294000 Capital Lease Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 296000 Accounts Payable From Canceled Appropriations E F EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

7.1 299000 Other Liabilities Without Related Budgetary Obligations E F CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

7.2

7.2 292300 Contingent Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.2 297000 Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.3

This line is calculated. Equals sum of lines 6.1 through 6.9.

Federal

Accounts payable (RC 22)/1

Accounts payable, capital transfers (RC 12)/1

Federal debt (RC 01)/1

Loan guarantee liabilities

Liabilities to government-sponsored enterprises (for use by Treasury only)

Insurance and guarantee program liabilities

Other liabilities

Total non-federal liabilities

Environmental and disposal liabilities

Benefits due and payable
Bulletin No. 2017-16 VI RBS - 7 December 2017

Part 2

SUPPLEMENT

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No.

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Acct. USSGL Account Title

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End

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NonFed Fund Type

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

7.3 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.3 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.3 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.3 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.3 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.3 254000 Participation Certificates E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.4

7.4 214200 Accrued Interest Payable - Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.5

7.5 214000 Accrued Interest Payable - Not Otherwise Classified E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.5 214100 Accrued Interest Payable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.6

7.6 251000 Principal Payable to the Bureau of the Fiscal Service E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.6 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.6 252000 Principal Payable to the Federal Financing Bank E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.6 259000 Other Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.7

7.7 215000 Payable for Transfers of Currently Invested Balances E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.7 215500 Expenditure Transfers Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.8

7.8 221300 Employer Contributions and Payroll Taxes Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 221500 Other Post Employment Benefits Due and Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 222500 Unfunded FECA Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 229000 Other Unfunded Employment Related Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.9

7.9 231000 Liability for Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.10

7.10 298000 Custodial Liability E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.10 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.11

7.11 221300 Employer Contributions and Payroll Taxes Payable E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 222500 Unfunded FECA Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 229000 Other Unfunded Employment Related Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 240000 Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections

E Z CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.11 241000 Liability for Clearing Accounts E Z CF E/U

7.11 298000 Custodial Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.11 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.11 299000 Other Liabilities Without Related Budgetary Obligations E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.12

7.12 201000 Liability for Fund Balance With Treasury E F GA U

7.12 209010 Liability for Fund Balance While Awaiting a Warrant E F GA U

7.13

7.13 259000 Other Debt E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.13 299000 Other Liabilities Without Related Budgetary Obligations E F GA E/U

7.13 299000 Other Liabilities Without Related Budgetary Obligations E G CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/U

Advances from others and deferred credits (RC 23)/1

Liability to the General Fund of the U.S. Government for custodial and other 

non-entity assets (RC 46)/1

Other liabilities (without reciprocals) (RC 29)/1

Liability for fund balance with Treasury (RC 40)/1

Other liabilities (RC 30)/1

Interest payable - debt (RC 02)/1

Interest payable - loans and not otherwise classified (RC 04)/1

Loans payable (RC 17)/1

Transfers payable (RC 27)/1

Benefit program contributions payable (RC 21)/1
Bulletin No. 2017-16 VI RBS - 8 December 2017

Part 2

SUPPLEMENT

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No.

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End

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Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

7.14

8

9

9.1

9.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310300 Unexpended Appropriations - Transfers-Out E F EG/EM/EP/ER/ES/ET/TR E

9.1 310500 Unexpended Appropriations - Prior Period Adjustments 

Due to Corrections of Errors - Years Preceding the Prior 

Year

E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531400 Dividend Income Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 532400 Contra Revenue for Penalties and Fines E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 561000 Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570500 Expended Appropriations - Prior Period Adjustments 

Due to Corrections of Errors - Years Preceding the Prior 

Year

E Z CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 572000 Financing Sources Transferred In Without 

Reimbursement

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Net position:

Net Position - funds from dedicated collections

Total federal liabilities

This line is calculated. Equals sum of lines 7.1 through 7.13.

Total liabilities

This line is calculated. Equals sum of lines 6.10 and 7.14.
Bulletin No. 2017-16 VI RBS - 9 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed Fund Type

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

9.1 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 575500 Nonexpenditure Financing Sources - Transfers-In - 

Other

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 575600 Nonexpenditure Financing Sources - Transfers-In - 

Capital Transfers

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 576500 Nonexpenditure Financing Sources - Transfers-Out - 

Other

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 576600 Nonexpenditure Financing Sources - Transfers-Out - 

Capital Transfers

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 577500 Nonbudgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 577600 Nonbudgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 579100 Adjustment to Financing Sources - Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E 2

9.1 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E 2

9.1 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT E

9.1 592100 Valuation Change in Investments - Exchange 

Stabilization Fund

E N ER E

9.1 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

E N UG E

9.1 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

E N UG E

9.1 599000 Collections for Others - Statement of Custodial Activity E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E
Bulletin No. 2017-16 VI RBS - 10 December 2017

Part 2

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Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

9.1 599300 Offset to Non-Entity Collections - Statement of Changes 

in Net Position

E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 599700 Financing Sources Transferred In From Custodial 

Statement Collections

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 633800 Remuneration Interest E F/N EP E

9.1 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 679500 Contra Expense-Nonfiduciary Deposit Fund 

Intragovernmental Administrative Fees 

E N DF E

9.1 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 690000 Nonproduction Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 711100 Gains on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 718100 Unrealized Gain - Exchange Stabilization Fund E N EP E

9.1 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 719100 Gains for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

E N EP E

9.1 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 721200 Losses on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 728100 Unrealized Losses - Exchange Stabilization Fund E N EP E

9.1 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

E N EP E

9.1 729200 Other Losses from Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 740500 Prior Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior Year

E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E
Bulletin No. 2017-16 VI RBS - 11 December 2017

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Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

9.1 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.2

9.2 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET U

9.2 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310500 Unexpended Appropriations - Prior Period Adjustments 

Due to Corrections of Errors - Years Preceding the Prior 

Year

E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 320000 Appropriations Outstanding - Cumulative B GA U

9.2 320100 Appropriations Outstanding - Warrants Issued E F GA U

9.2 320600 Appropriations Outstanding - Adjustments E F GA U

9.2 320700 Appropriations Outstanding - Used E F GA U

9.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 510000 Revenue From Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 510900 Contra Revenue for Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 520000 Revenue From Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 520900 Contra Revenue for Services Provided E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531000 Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531400 Dividend Income Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 532400 Contra Revenue for Penalties and Fines E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 532900 Contra Revenue for Administrative Fees E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 540000 Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

9.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N EG U

9.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 550000 Insurance and Guarantee Premium Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 560900 Contra Revenue for Donations - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 561000 Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 561900 Contra Donated Revenue - Nonfinancial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 565000 Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570005 Appropriations - Expended E F GA U

Net Position - funds other than those from dedicated collections
Bulletin No. 2017-16 VI RBS - 12 December 2017

Part 2

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Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

9.2 570500 Expended Appropriations - Prior Period Adjustments 

Due to Corrections of Errors - Years Preceding the Prior 

Year

E Z CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 571000 Transfer in of Agency Unavailable Custodial and NonEntity CollectionsE F GA U

9.2 571200 Accrual of Agency Amount To Be Collected - Custodial 

and Non-Entity

E F GA U

9.2 572000 Financing Sources Transferred In Without 

Reimbursement

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 574000 Appropriated Dedicated Collections Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 574500 Appropriated Dedicated Collections Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 575000 Expenditure Financing Sources - Transfers-In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 575500 Nonexpenditure Financing Sources - Transfers-In - 

Other

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 575600 Nonexpenditure Financing Sources - Transfers-In - 

Capital Transfers

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 576000 Expenditure Financing Sources - Transfers-Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 576500 Nonexpenditure Financing Sources - Transfers-Out - 

Other

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 576600 Nonexpenditure Financing Sources - Transfers-Out - 

Capital Transfers

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 577500 Nonbudgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 577600 Nonbudgetary Financing Sources Transferred Out E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

E G EG U

9.2 579010 Other General Fund Financing Sources E F/Z GA U

9.2 579100 Adjustment to Financing Sources - Credit Reform E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580100 Tax Revenue Collected - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580200 Tax Revenue Collected - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580300 Tax Revenue Collected - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 580600 Tax Revenue Collected - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583100 Contra Revenue for Taxes - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583200 Contra Revenue for Taxes - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583300 Contra Revenue for Taxes - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583400 Contra Revenue for Taxes - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 583600 Contra Revenue for Taxes - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589100 Tax Revenue Refunds - Individual E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589200 Tax Revenue Refunds - Corporate E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U
Bulletin No. 2017-16 VI RBS - 13 December 2017

Part 2

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Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

9.2 589400 Tax Revenue Refunds - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 589600 Tax Revenue Refunds - Customs E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 590000 Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT U

9.2 591910 Cancellations of Revenue and Other Financing Sources - 

The General Fund of the U.S. Government

E F GA U

9.2 592100 Valuation Change in Investments - Exchange 

Stabilization Fund

E N ER U

9.2 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

E N UG U

9.2 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

E N UG U

9.2 599000 Collections for Others - Statement of Custodial Activity E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E G/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 599300 Offset to Non-Entity Collections - Statement of Changes 

in Net Position

E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E G/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 599700 Financing Sources Transferred In From Custodial 

Statement Collections

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 610000 Operating Expenses/Program Costs E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 632000 Interest Expenses on Securities E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 650000 Cost of Goods Sold E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 679500 Contra Expense-Nonfiduciary Deposit Fund 

Intragovernmental Administrative Fees 

E N DF U

9.2 680000 Future Funded Expenses E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 690000 Nonproduction Costs E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 711100 Gains on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 711200 Gains on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 719090 Gains on International Monetary Fund Assets E EG U

9.2 721000 Losses on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U
Bulletin No. 2017-16 VI RBS - 14 December 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed Fund Type

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Fiscal Year 2018 Reporting

9.2 721200 Losses on Disposition of Borrowings E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 729090 Losses on International Monetary Fund Assets E EG U

9.2 729200 Other Losses from Impairment of Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 740500 Prior Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior Year

E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 750000 Distribution of Income - Dividend E N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

E F GA U

9.2 880100 Offset for Purchases of Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 880200 Purchases of Property, Plant, and Equipment E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 880300 Purchases of Inventory and Related Property E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

10

11

 1 For Reciprocal Category (RC) detail information, see 

TFM Volume I, Part 2, Chapter 4700, Agency Reporting 

Requirements for the Financial Report of the United 

States Government, Appendix 7.

 2 FASAB recognizes amounts returned to Puerto Rico and 

the U.S. Virgin Islands as non-federal custodial 

liabilities as referenced in SFFAS No. 7, paragraph 289.

 3 Does not include derivative assets.

 4 Related to investments in derivative assets.

 5 Includes non-derivative liabilities.

 6 Related to derivative liabilities.

 7 Exclude General Fund (Trading Partner code 9900) 

activity in this account.

 8 Report only General Fund (Trading Partner code 9900) 

activity associated with this account. With the 

implementation of GTAS there is a new Federal/Nonfederal attribute domain value of G for the General 

Fund.

This line is calculated. Equals sum of lines 8 and 10.

FOOTNOTES AND ADDITIONAL INFORMATION:

Total net position

This line is calculated. Equals sum of lines 9.1 and 9.2.

Total liabilities and net position
Bulletin No. 2017-06 VI RSNC - 1 June 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

1

2

2 610000 Operating Expenses/Program Costs E N E/U

2 615000 Expensed Asset E E/U

2 619000 Contra Bad Debt Expense - Incurred for Others E N E/U

2 619900 Adjustment to Subsidy Expense E N E/U

2 633000 Other Interest Expenses E N E/U

2 633800 Remuneration Interest E N E

2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

2 640000 Benefit Expense E N E/U

2 650000 Cost of Goods Sold E N E/U

2 660000 Applied Overhead E N E/U

2 661000 Cost Capitalization Offset E N E/U

2 671000 Depreciation, Amortization, and Depletion E N E/U

2 672000 Bad Debt Expense E N E/U

2 679000 Other Expenses Not Requiring Budgetary Resources E N E/U

2 679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Administrative Fees E N E/U

2 680000 Future Funded Expenses E N E/U

2 690000 Nonproduction Costs E N E/U

2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N X E/U

2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U

2 721000 Losses on Disposition of Assets - Other E N X E/U

2 721100 Losses on Disposition of Investments E N X E/U

2 728000 Unrealized Losses E N X E/U

2 728100 Unrealized Losses - Exchange Stabilization Fund E N X E

2 729000 Other Losses E N X E/U

2 729090 Losses on International Monetary Fund Assets E X U

2 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

2 730000 Extraordinary Items E N X E/U

2 750000 Distribution of Income - Dividend E N X E/U

2 760000 Changes in Actuarial Liability E N E/U

3

3 632000 Interest Expenses on Securities E N E/U

4

4 727100 Gains on Changes in Long-Term Assumptions E N X E/U

4 727200 Losses on Changes in Long-Term Assumptions E N X E/U

5

5 729200 Other Losses from Impairment of Assets E N X E/U

6

7

7.1

7.1 640000 Benefit Expense E F E/U

7.1 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority 

(Unobligated)

E F E/U

7.2

7.2 673000 Imputed Costs E F E/U

7.3

7.3 610000 Operating Expenses/Program Costs E F E/U

7.3 619000 Contra Bad Debt Expense - Incurred for Others E F E/U

7.3 650000 Cost of Goods Sold E F E/U

7.3 672000 Bad Debt Expense E F E/U

7.3 679000 Other Expenses Not Requiring Budgetary Resources E F E/U

7.3 680000 Future Funded Expenses E F E/U

7.3 690000 Nonproduction Costs E F E/U

7.4

7.4 880200 Purchases of Property, Plant, and Equipment E F E/U

7.4 880300 Purchases of Inventory and Related Property E F E/U

7.4 880400 Purchases of Assets - Other E F E/U

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2018 Reporting

Gross cost

Non-federal gross cost

Interest on debt held by the public

Gains/losses from changes in actuarial assumptions

General property plant and equipment (PP&E) partial impairment loss

Total non-federal gross cost

This line is the sum of lines 2 through 5.

Federal gross cost

Benefit program costs (RC 26) /2

Imputed costs (RC 25) / 2

Buy/sell cost (RC24) /2

Purchase of assets (RC 24) /2
Bulletin No. 2017-06 VI RSNC - 2 June 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2018 Reporting

7.5

7.5 632000 Interest Expenses on Securities E F E/U 3

7.6

7.6 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank E F E/U

7.6 633000 Other Interest Expenses E F E/U

7.6 633800 Remuneration Interest E F E

7.7

7.7 721200 Losses on Disposition of Borrowings E F X E/U 3

7.7 729000 Other Losses E F X E/U

7.8

7.8 640000 Benefit Expense E Z E/U

7.8 680000 Future Funded Expenses E Z E/U

7.8 690000 Nonproduction Costs E Z E/U

7.8 750000 Distribution of Income - Dividend E Z X E/U

8

9

10

11

11 510000 Revenue From Goods Sold E N X E/U

11 510900 Contra Revenue for Goods Sold E N X E/U

11 520000 Revenue From Services Provided E N X E/U

11 520900 Contra Revenue for Services Provided E N X E/U

11 531000 Interest Revenue - Other E N X E/U

11 531100 Interest Revenue - Investments E N X E/U

11 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N X E/U

11 531300 Interest Revenue - Subsidy Amortization E N X E/U

11 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N X E/U

11 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform 

Act

E N X E/U

11 531700 Contra Revenue for Interest Revenue - Loans Receivable E N X E/U

11 531800 Contra Revenue for Interest Revenue - Investments E N X E/U

11 531900 Contra Revenue for Interest Revenue - Other E N X E/U

11 532500 Administrative Fees Revenue E N X E/U

11 532900 Contra Revenue for Administrative Fees E N X E/U

11 540000 Funded Benefit Program Revenue E N X E/U

11 540500 Unfunded FECA Benefit Revenue E N X U

11 540600 Contra Revenue for Unfunded FECA Benefit Revenue E N X U

11 540900 Contra Revenue for Funded Benefit Program Revenue E N X E/U

11 550000 Insurance and Guarantee Premium Revenue E N X E/U

11 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

11 590000 Other Revenue E N X E/U

11 590900 Contra Revenue for Other Revenue E N X E/U

11 592100 Valuation Change in Investments - Exchange Stabilization Fund E N X E/U

11 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

11 599000 Collections for Others - Statement of Custodial Activity E N X E/U

11 599100 Accrued Collections for Others - Statement of Custodial Activity E N X E/U

11 711000 Gains on Disposition of Assets - Other E N X E/U

11 711100 Gains on Disposition of Investments E N X E/U

11 718000 Unrealized Gains E N X E/U

11 718100 Unrealized Gain - Exchange Stabilization Fund E N X E

11 719000 Other Gains E N X E/U

11 719090 Gains on International Monetary Fund Assets E X U

11 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

12

12.1

12.1 540000 Funded Benefit Program Revenue E F X E/U

12.1 540500 Unfunded FECA Benefit Revenue E F X U

Federal securities interest expense (RC 03) /2

Borrowing and other interest expense (RC05) /2

Borrowing losses (RC 06) /2

Other expenses (without reciprocals) (RC 29)

Total federal gross cost

This line is the sum of lines 7.1 through 7.8.

Department total gross cost

This line is the sum of lines 6 and 8.

Earned revenue

Non-federal earned revenue

Federal earned revenue

Benefit program revenue (exchange) (RC 26) /2
Bulletin No. 2017-06 VI RSNC - 3 June 2017

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2018 Reporting

12.1 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F X U

12.1 540900 Contra Revenue for Funded Benefit Program Revenue E F X E/U

12.2

12.2 510000 Revenue From Goods Sold E F X E/U

12.2 510900 Contra Revenue for Goods Sold E F X E/U

12.2 520000 Revenue From Services Provided E F X E/U

12.2 520900 Contra Revenue for Services Provided E F X E/U

12.2 532500 Administrative Fees Revenue E F X E/U

12.2 532900 Contra Revenue for Administrative Fees E F X E/U

12.2 590000 Other Revenue E F X E/U

12.2 590900 Contra Revenue for Other Revenue E F X E/U

12.3

12.3 880100 Offset for Purchases of Assets E F E/U

12.4

12.4 531100 Interest Revenue - Investments E F X E/U

12.4 531800 Contra Revenue for Interest Revenue - Investments E F X E/U

12.4 711100 Gains on Disposition of Investments E F X E/U

12.4 718000 Unrealized Gains E F X E/U

12.4 721100 Losses on Disposition of Investments E F X E/U

12.4 728000 Unrealized Losses E F X E/U

12.5

12.5 531000 Interest Revenue - Other E F X E/U

12.5 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F X E/U 3

12.5 531700 Contra Revenue for Interest Revenue - Loans Receivable E F X E/U

12.5 531900 Contra Revenue for Interest Revenue - Other E F X E/U

12.6

12.6 711200 Gains on Disposition of Borrowings E F X E/U 3

12.6 719000 Other Gains E F X E/U

12.7

12.7 590000 Other Revenue E Z X E/U

12.7 590900 Contra Revenue for Other Revenue E Z X E/U

12.7 599000 Collections for Others - Statement of Custodial Activity E Z X E/U

12.7 599100 Accrued Collections for Others - Statement of Custodial Activity E Z X E/U

13

14

15

 1 USSGL account attribute domain "F" excludes intradepartmental amounts.

 2 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 4700, Agency 

Reporting Requirements for the Financial Report of the United States Government.

 3 Reported by the Department of Treasury.

Buy/sell revenue (exchange) (RC 24) /2

Purchase of assets offset (RC 24) / 2

Federal securities interest revenue including associated gains and losses (exchange) (RC 03) /2

Borrowing and other interest revenue (exchange) (RC 05) /2

Borrowing gains (RC 06) /2

Other revenue (without reciprocal) (RC 29) /2

Total federal earned revenue

This line is the sum of 12.1 through 12.7.

Department total earned revenue

This line is the sum of lines 11 and 13.

Net cost of operations

This line is the result of subtracting line 14 from line 9.

FOOTNOTES AND ADDITIONAL INFORMATION:
Bulletin No. 2018-04 VI RSOCNP - 1 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U

1 331000 Cumulative Results of Operations B E/U

2

2.1

2.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U

2.2

2.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U

2.3

2.3 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior Year E N E/U

3

3.1

3.1 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E Z E/U

3.1 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E Z E/U

3.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U

3.2

3.2 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.2 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.2 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.3

3.3 310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year

E Z E/U

3.3 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year

E Z E/U

3.3 740500 Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior Year E Z E/U

4

5

5.1

5.1 580100 Tax Revenue Collected - Individual E N T E/U

5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T E/U

5.1 583100 Contra Revenue for Taxes - Individual E N T E/U

5.1 589100 Tax Revenue Refunds - Individual E N T E/U

5.2

5.2 580200 Tax Revenue Collected - Corporate E N T E/U

5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T E/U

5.2 583200 Contra Revenue for Taxes - Corporate E N T E/U

5.2 589200 Tax Revenue Refunds - Corporate E N T E/U

5.3

5.3 580400 Tax Revenue Collected - Excise E N T E/U

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T E/U

5.3 583400 Contra Revenue for Taxes - Excise E N T E/U

5.3 589400 Tax Revenue Refunds - Excise E N T E/U

5.4

5.4 580300 Tax Revenue Collected - Unemployment E N T E/U

5.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T E/U

5.4 583300 Contra Revenue for Taxes - Unemployment E N T E/U

5.4 589300 Tax Revenue Refunds - Unemployment E N T E/U

5.5

5.5 580600 Tax Revenue Collected - Customs E N T E/U

Unemployment taxes

Customs duties

For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, 3.1, 3.2, and 3.3.

Non-federal non-exchange revenue:

Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)

Excise taxes

Corrections of errors - federal (RC 29)

Corrections of errors - years preceding the prior year - federal (RC 29)

Net position, beginning of period - adjusted

This line is calculated.

For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, and 3.2.

Changes in accounting principles

Corrections of errors - non-federal

Corrections of errors - years preceding the prior year - non-federal

Federal prior-period adjustments

Changes in accounting principles - federal (RC 29) - Footnote 1

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

Net position, beginning of period

Non-federal prior-period adjustments:
Bulletin No. 2018-04 VI RSOCNP - 2 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T E/U

5.5 583600 Contra Revenue for Taxes - Customs E N T E/U

5.5 589600 Tax Revenue Refunds - Customs E N T E/U

5.6

5.6 580500 Tax Revenue Collected - Estate and Gift E N T E/U

5.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T E/U

5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T E/U

5.6 589500 Tax Revenue Refunds - Estate and Gift E N T E/U

5.7

5.7 531000 Interest Revenue - Other E N E/T E/U

5.7 531100 Interest Revenue - Investments E N T E/U

5.7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T E/U

5.7 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T E/U

5.7 531800 Contra Revenue for Interest Revenue - Investments E N T E/U

5.7 531900 Contra Revenue for Interest Revenue - Other E N T E/U

5.7 532000 Penalties and Fines Revenue E N T E/U

5.7 532400 Contra Revenue for Penalties and Fines E N T E/U

5.7 540000 Funded Benefit Program Revenue E N T E/U

5.7 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U

5.7 560000 Donated Revenue - Financial Resources E N T E/U

5.7 560900 Contra Revenue for Donations - Financial Resources E N T E/U

5.7 561000 Donated Revenue - Nonfinancial Resources E N T E/U

5.7 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U

5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 579500 Seigniorage E N E E/U 4

5.7 580000 Tax Revenue Collected - Not Otherwise Classified E N T E/U

5.7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T E/U

5.7 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T E/U

5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T E/U

5.7 590000 Other Revenue E N T D/E E/U

5.7 590900 Contra Revenue for Other Revenue E N T D/E E/U

5.7 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U

5.7 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 711000 Gains on Disposition of Assets - Other E N T D/E E/U

5.7 711100 Gains on Disposition of Investments E N T D/E E/U

5.7 718000 Unrealized Gains E N T D/E E/U

5.7 719000 Other Gains E N T D/E E/U

5.7 719090 Gains on International Monetary Fund Assets E T D/E U

5.7 721000 Losses on Disposition of Assets - Other E N T D/E E/U

5.7 721100 Losses on Disposition of Investments E N T D/E E/U

5.7 728000 Unrealized Losses E N T D/E E/U

5.7 729000 Other Losses E N T D/E E/U

5.7 729090 Losses on International Monetary Fund Assets E T D/E U

5.7 750000 Distribution of Income - Dividend E N T D/E E/U

5.8

5.8 590000 Other Revenue E N E D/E E/U

5.8 590900 Contra Revenue for Other Revenue E N E D/E E/U

5.9

6

6.1

6.1 531100 Interest Revenue - Investments E F T E/U 5

6.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 5

6.1 711100 Gains on Disposition of Investments E F T D/E E/U 5

6.1 718000 Unrealized Gains E F T D/E E/U 5

6.1 721100 Losses on Disposition of Investments E F T D/E E/U 5

Total non-federal non-exchange revenue

This line is calculated. Equals sum of lines 5.1 through 5.8.

Federal non-exchange revenue:

Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) - Footnote 1

Estate and gift taxes

Other taxes and receipts

Miscellaneous earned revenues/2
Bulletin No. 2018-04 VI RSOCNP - 3 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

6.1 728000 Unrealized Losses E F T D/E E/U 5

6.2

6.2 531000 Interest Revenue - Other E F T E/U 5

6.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 5

6.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 5

6.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 5

6.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U

6.3

6.3 540000 Funded Benefit Program Revenue E F T E/U 5

6.3 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 5

6.4

6.4 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

6.4 580100 Tax Revenue Collected - Individual E G T E/U

6.4 580200 Tax Revenue Collected - Corporate E G T E/U

6.4 580300 Tax Revenue Collected - Unemployment E G T E/U

6.4 580400 Tax Revenue Collected - Excise E G T E/U

6.4 580500 Tax Revenue Collected - Estate and Gift E G T E/U

6.4 580600 Tax Revenue Collected - Customs E G T E/U

6.4 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

6.4 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

6.4 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

6.4 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

6.4 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

6.4 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

6.4 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

6.4 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

6.4 583100 Contra Revenue for Taxes - Individual E G T E/U

6.4 583200 Contra Revenue for Taxes - Corporate E G T E/U

6.4 583300 Contra Revenue for Taxes - Unemployment E G T E/U

6.4 583400 Contra Revenue for Taxes - Excise E G T E/U

6.4 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

6.4 583600 Contra Revenue for Taxes - Customs E G T E/U

6.4 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

6.4 589100 Tax Revenue Refunds - Individual E G T E/U

6.4 589200 Tax Revenue Refunds - Corporate E G T E/U

6.4 589300 Tax Revenue Refunds - Unemployment E G T E/U

6.4 589400 Tax Revenue Refunds - Excise E G T E/U

6.4 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

6.4 589600 Tax Revenue Refunds - Customs E G T E/U

6.5

7

7.1

7.1 310100 Unexpended Appropriations - Appropriations Received E G E/U

7.1 310600 Unexpended Appropriations - Adjustments E G E/U

7.2

7.2 310700 Unexpended Appropriations - Used E G E/U

7.3

7.3 570000 Expended Appropriations E G E/U

7.4

7.4 574000 Appropriated Dedicated Collections Transferred In E F E/U 5

7.5

7.5 574500 Appropriated Dedicated Collections Transferred Out E F E/U 5

7.6

7.6 310200 Unexpended Appropriations - Transfers-In E F E/U

7.6 575500 Nonexpenditure Financing Sources - Transfers-In - Other E F E/U

Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) - Footnote 1

Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1

Appropriations used (RC 39)

Appropriations expended (RC 38) / 1

Appropriation of unavailable special or trust fund receipts transfers-in (RC 07) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-out (RC 07) - Footnote 1

Benefit program revenue (non-exchange) (RC 26) - Footnote 1

Other taxes and receipts (RC 45) - Footnote 1

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 6.1 through 6.4.

Budgetary financing sources:

Borrowings and other interest revenue (non-exchange) (RC 05) - Footnote 1
Bulletin No. 2018-04 VI RSOCNP - 4 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

7.7

7.7 310300 Unexpended Appropriations - Transfers-Out E F E/U

7.7 576500 Nonexpenditure Financing Sources - Transfers-Out - Other E F E/U

7.8

7.8 575000 Expenditure Financing Sources - Transfers-In E F E/U

7.8 599700 Financing Sources Transferred In From Custodial Statement Collections E F E/U

7.9

7.9 576000 Expenditure Financing Sources - Transfers-Out E F E/U

7.9 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F E/U

7.10

7.10 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

7.11

7.11 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers E F E/U

7.11 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

7.12

7.12 591900 Revenue and Other Financing Sources - Cancellations E G E/U

7.13

7.13 599000 Collections for Others - Statement of Custodial Activity E G T D E/U

7.13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G D E/U

7.14

7.14 579000 Other Financing Sources E Z D E/U

7.14 590000 Other Revenue E Z T D E/U 3

7.14 590900 Contra Revenue for Other Revenue E Z T D E/U 3

7.14 599000 Collections for Others - Statement of Custodial Activity E Z T D E/U

7.14 599100 Accrued Collections for Others - Statement of Custodial Activity E Z T D E/U

7.14 750000 Distribution of Income - Dividend E Z T D E/U

7.15

7.15 320100 Appropriations Outstanding - Warrants Issued E F U

7.15 320600 Appropriations Outstanding - Adjustments E F U

7.16

7.16 320700 Appropriations Outstanding - Used E F U

7.17

7.17 570005 Appropriations - Expended E F U

7.18

7.18 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U

7.19

7.19 591910 Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. 

Government

E F U

7.20

8

8.1

8.1 572000 Financing Sources Transferred In Without Reimbursement E F E/U

8.1 577500 Nonbudgetary Financing Sources Transferred In E F E/U

8.2

8.2 573000 Financing Sources Transferred Out Without Reimbursement E F E/U

8.2 577600 Nonbudgetary Financing Sources Transferred Out E F E/U

8.3

8.3 578000 Imputed Financing Sources E F E/U

8.4

8.4 599000 Collections for Others - Statement of Custodial Activity E G T E E/U 7

8.4 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G E E/U 7

Non-entity collections transferred to the General Fund of the U.S. Government (RC 44)

This line is calculated. Equals sum of lines 7.1 through 7.19.

Other financing sources:

Transfers-in without reimbursement (RC 18) - Footnote 1

Transfers-out without reimbursement (RC 18) - Footnote 1

Imputed financing sources (RC 25) - Footnote 1

Appropriations outstanding - used (RC 39)

General Fund of the U.S. Government financed appropriations - expended (RC 38) / 1

Trust fund warrants issued net of adjustments (RC 45)

Cancellations of Revenue and Other Financing Sources - General Fund (RC 36)

Total budgetary financing sources

Non-expenditure transfers-out of financing sources - capital transfers (RC 11)

Revenue and Other Financing Sources - Cancellations (RC 36)

Collections for others transferred to the General Fund of the U.S. Government (RC 44)

Other budgetary financing sources (RC 29) - Footnote 1, 8

Warrants issued (RC 41)

Non-expenditure transfers-out of unexpended appropriations and financing sources (RC 08) - Footnote 1

Expenditure transfers-in of financing sources (RC 09) - Footnote 1

Expenditure transfers-out of financing sources (RC 09) - Footnote 1

Non-expenditure transfer-in of financing sources - capital transfers (RC 11)
Bulletin No. 2018-04 VI RSOCNP - 5 March 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2018 Reporting

8.5

8.5 599100 Accrued Collections for Others - Statement of Custodial Activity E G T E E/U 7

8.5 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G E E/U 7

8.6

8.6 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

8.7

8.7 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U

8.7 579000 Other Financing Sources E Z E E/U

8.7 579010 Other General Fund Financing Sources E Z U

8.7 590000 Other Revenue E Z T E E/U

8.7 599000 Collections for Others - Statement of Custodial Activity E Z E/T E E/U 7

8.7 599100 Accrued Collections for Others - Statement of Custodial Activity E Z E/T E E/U 7

8.7 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E Z E E/U

8.7 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E Z E E/U

8.8

8.8 579010 Other General Fund Financing Sources E F U

8.9

8.9 571000 Transfer in of Agency Unavailable Custodial and Non-Entity Collections E F U

8.10

8.10 571200 Accrual of Agency Amount To Be Collected - Custodial and Non-Entity E F U

8.11

9

10

 1 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Agency Reporting Requirements for the Financial Report of the United States 

Government, Appendix 7.

 2 As defined in TFM, Volume I, Part 2, Chapter 4700, Agency Reporting Requirements for 

the Financial Report of the United States Government.

 3 This account is associated with RC 24 rather than RC 29.

 4 Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) and 

has a non-Federal attribute. A new line to accommodate seigniorage with an "N" attribute 

was not added to the "Other Financing Sources" line since seigniorage does not meet the 

Financial Report's materiality threshold. As a result, seigniorage was added to the "Other 

Taxes and Receipts" line instead.

 5 Exclude General Fund of the U.S. Government activity in this account.

 6 Budgetary portion only.

 7 Non budgetary portion only.

 8 This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC is 

established then the data can be segregated.

 9 This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is 

established then the data can be segregated.

Net position, end of period

This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.20, 8.11, and 9.

FOOTNOTES AND ADDITIONAL INFORMATION:

Transfer-in of agency's unavailable custodial and non-entity collections (RC 44)

Accrual of agency's amounts to be collected (RC 48)

Total other financing sources

This line is calculated. Equals sum of lines 8.1 through 8.10

Net cost of operations (+/-)

Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government (RC 

48)

Other non-budgetary financing sources for debt accruals/amortization (RC 37)/1

Other non-budgetary financing sources (RC 29) - Footnote 1, 9

Other financing sources for the General Fund of the U.S. Government (RC 37)/1
Part 2, Section VII: GTAS Validations and Edits

One of the goals the Bureau of the Fiscal Service (Fiscal Service) has envisioned for GTAS is to improve

the consistency in agency trial balance reporting. This will be accomplished through validations and edits.

The validations ensure that the attributes reported in agencies’ GTAS trial balance submissions are valid for

the USSGL account. The validations encompass both USSGL level attributes per the USSGL Attribute

Table and Treasury Account Symbol (TAS) level attributes found in the Super Master Account (SMAF).

Simple validations are those involving one attribute while special validations involve more than one attribute.

All validations are fatal.

The edits compare the agency trial balances with USSGL rules and with data from authoritative sources

such as the Central Accounting Reporting System (CARS), Fiscal Service and the Federal Financing Bank.

The edits may be either fatal or proposed. Fiscal Service will use the proposed edits only for analytical

purposes. Fiscal Service disclaims any role or responsibility with the agency auditor relationship concerning

the GTAS fatal and proposed analytical edits.

The following are the validation and edit reports included in this section:

Section VII Page Number

GTAS Validation Summary Report (VSR) VII VSR - 1

GTAS Validation Detail Report (VDR) VII VDR - 1

GTAS Edits Summary Report (ESR) VII ESR - 1

GTAS Edits Detail Report (EDR) VII EDR - 1

GTAS Closing Edits Report (CER) VII CER - 1

Page 1 of 1
ID

Simple or

Special Name Type Description Error Message 

1 SIMPLE

USSGL ACCOUNT NUMBER Bulk File

A six-digit number used to identify a specific USSGL account.

The USSGL account is invalid. Check Supplement for a valid list of USSGL ac

2 SIMPLE DOLLAR AMOUNT Bulk File

The dollar amount field can be up to 21 numerical characters with no decimals. Last two places are assumed decimal.

The dollar amount field is invalid. The dup to 21 numerical characters with no dtwo places are assumed decimal. 

3 SIMPLE VALID TAS Bulk File Special

The Treasury Account Symbol provided on the bulk file must be valid.

The Treasury Account Symbol provided invalid. Refer to the FAST Book II. 

4 SIMPLE

Trading Partner Agency Identifier and Main Account Bulk File Special

The Trading Partner Agency Identifier and Trading Partner Main Account must be a valid TAS.

The Trading Partner Agency Identifier aMain Account is not a valid TAS. Refer 

7 SIMPLE Debit Credit Indicator SGL Simple Each USSGL account must have a Debit or Credit Indicator.

The Debit or Credit Indicator is requiredattribute table. 

8 SIMPLE Begin End Indicator SGL Simple

Begin End Indicator is required for the applicable USSGL accounts.

Begin End Indicator is required. Refer attribute table. 

9 SIMPLE

Federal Non-Federal Code SGL Simple

Federal Non-Federal Code is required for the applicable USSGL accounts.

Invalid use of the Federal Non-Federal GTAS attribute table. 

10 SIMPLE

Exchange Nonexchange Code SGL Simple

Exchange Nonexchange Code is required for the applicable USSGL accounts. 

Invalid use of Exchange Nonexchange GTAS attribute table. 

11 SIMPLE

Custodial Noncustodial Indicator SGL Simple

Custodial Noncustodial Indicator is required for the applicable USSGL accounts. 

Invalid use of the Custodial Noncustodithe GTAS attribute table. 

12 SIMPLE Authority Type Code SGL Simple

Authority Type Code is required for applicable USSGL accounts.

Invalid use of the Authority Type Code. attribute table. 

13 SIMPLE

Apportionment Category Code SGL Simple

Apportionment Category Code is required for applicable USSGL accounts.

Invalid use of the Apportionment Categthe GTAS attribute table. 

14 SIMPLE

Year of Budget Authority Indicator SGL Simple

Year of Budget Authority Indicator is required for the applicable USSGL accounts.

Invalid use of the Year of Budget Authoto the GTAS attribute table. 

15 SIMPLE

Availability Time Indicator SGL Simple

Availability Time Indicator is required for the applicable USSGL accounts.

Invalid use of the Availability Time IndicGTAS attribute table. 

16 SIMPLE BEA Category Indicator SGL Simple

BEA Category Indicator is required for the applicable USSGL accounts.

Invalid use of the BEA Category IndicatGTAS attribute table. 

17 SIMPLE

Prior Year Adjustment Code SGL Simple

Prior Year Adjustment Code is required for the applicable USSGL accounts. 

Invalid use of the Prior Year AdjustmenGTAS attribute table. 

18 SIMPLE

Reimbursable Flag Indicator SGL Simple

Reimbursable Flag Indicator is required for applicable USSGL accounts.

Invalid use of the Reimbursable Flag InGTAS attribute table. 

19 SIMPLE

Budgetary Impact Indicator SGL Simple

Budgetary Impact Indicator is required for applicable USSGL accounts.

Invalid use of the Budgetary Impact IndGTAS attribute table. 

20 SIMPLE

Disaster Emergency Fund Code SGL Simple

Disaster Emergency Fund Code is required for applicable USSGL accounts.

Invalid use of the Disaster Emergency the GTAS attribute table. 

21 SIMPLE GTAS Fund Type SGL Simple

Specific USSGL accounts are valid for each GTAS Fund Type.

Invalid USSGL Account/GTAS Fund TyRefer to the GTAS attribute table. 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

Bulletin No. 2018-04 VII VSR - 1 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

22 SIMPLE TAS Status SGL Simple The USSGL accounts must be valid for the TAS Status.

Invalid USSGL Account/TAS Status cothe GTAS attribute table. 

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required for applicable USSGL accounts.

Invalid use of the Borrowing Source CoGTAS attribute table. 

24 SIMPLE Reporting Type Code SGL Simple

The USSGL Accounts must be valid for the Reporting Type Code.

Invalid USSGL Account/Reporting Type Refer to the GTAS attribute table. 

25 SPECIAL

439100 and Appropriation Flag Validation Compound

USSGL 439100 can only be used on the bulk file if the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed).

USSGL 439100 can not be reported for the Appropriation Flag on the SMAF is (Mixed). 

26 SPECIAL

Anticipated USSGL Account Balance in Period 12 Compound

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero.

The amount in an anticipated USSGL afor period 12. 

27 SPECIAL

Credit Cohort Year and Financing Account Code Validation Compound

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null.

If Financing Account Code for the TAS (Guaranteed) on the SMAF and the USbudgetary, then the Credit Cohort Year Otherwise, Credit Cohort Year should b

28 SPECIAL

PYA and Beginning Balance Validation Compound

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting).

If the Begin End Indicator is B (BeginniYear Adjustment Code value must be X to prior year reporting). 

29 SPECIAL

Category Code and Apportionment Category Code Validation Compound

If the Apportionment Category Code is E, then Program Report Category Code (number) must be null.

If the Apportionment Category Code is Report Category Code (number) must b

30 SPECIAL

pp g y

B and Apportionment Category B Program Code (Number) Validation Compound

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159.

If Apportionment Category Code is B, tCategory B Program Code (number) is must be between 6011-6159 per the SF

31 SPECIAL BEA Category Validation Compound

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory).

The Bulk File BEA Category Indicator mTAS level BEA Category Indicator on thTAS level BEA Category Indicator on thin which Bulk File BEA Category would 

32 SPECIAL

Is First Year and Year of Budget Authority Indicator Validation Compound

If Is First Year is Y, then Year of BA must be NEW. If Is First Year is N, then Year of BA must be BAL for annual & multiyear TAS when using PYA of X, and can be NEW or BAL for X year TAS and for annual & multiyear TAS when using PYA B or P.

Invalid combination of Is First Year IndiAuthority Indicator. 

33 SPECIAL

Federal Non-Federal Code and Trading Partner Agency Identifier Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal NonFederal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply. 

Trading Partner Agency Identifier does requirements. Please refer to the attribIV of the USSGL TFM. 

Bulletin No. 2018-04 VII VSR - 2 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

34 SPECIAL

Code and Trading Partner Main Account Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phased-in beginning in FY 2015.

If Federal Non-Federal Code is F (FedePartner Main Account is required. The be phased-in beginning in FY 2015. 

35 SPECIAL

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation Compound

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000.

If Federal Non-Federal Code is G (GenGovernment), then Trading Partner Ma0000. 

36 SPECIAL

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation Compound TAS

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. TAS is not authorized to use USSGL 19

37 SPECIAL

Pd 12 Zero Balance Validation Compound

The Dollar Amount for specific USSGL accounts must be $0 in period 12.

The Dollar Amount for specific USSGL in period 12. 

38 SPECIAL

USSGL 435000 and TAS Status Transitioning Flag Compound

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit).

If the TAS Status Transitioning Flag is K USSGL 435000 Debit Credit Indicator m

39 SPECIAL PYA and Is First Year Compound

the PYA must be X (not an adjustment to prior year reporting).

the PYA must be X (not an adjustment reporting). 

40 SPECIAL

TAS Status Transitioning Flag and 101000 Compound

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0.

If the TAS Status Transitioning Flag is K 101000 ending balance must be $0. 

41 SPECIAL

Prior Year Upward and Downward Adjustments and Is First Year Compound

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year. 

Prior year upward and downward adjusaccount(s) can not be reported if the Is on the SMAF. 

42 SPECIAL

USSGL 490800 TAS limitation Compound USSGL 490800 is restricted to specific TAS. This TAS is not approved to use USSG

43 SPECIAL

USSGL 412200 is limited to TAS 20X0550 Compound TAS USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X05

44 SPECIAL

USSGLs limited to X Authority Duration Code Compound

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS).

Specific USSGLs are limited to TAS witCode X (No Year TAS). 

45 SPECIAL

TAS Restrictions for USSGL 432000 Compound TAS

Health and Human Services and the Social Security Administration. 

Health and Human Services and the SoAdministration. 

46 SPECIAL

TAS Restrictions for NonFederal Exceptions Compound TAS Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS Federal Non-Federal Code domain valu

exceptions) is restricted to specific TAS 

47 SPECIAL

Borrowing Authority from Treasury and Borrowing Source Validation Compound

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). 

If the Borrowing Authority from TreasurSMAF is other than N (No Borrowing ATreasury), then the USSGL Borrowing (Treasury) or F (Federal Financing Ban

48 SPECIAL

Borrowing Authority from the Public and Borrowing Source Validation Compound

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

SMAF is other than N (No Borrowing APublic), then the USSGL Borrowing So(public). 

Bulletin No. 2018-04 VII VSR - 3 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

49 SPECIAL

USSGL Accounts and Borrowing Authority Indicator Compound

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public.

USSGLs 404200, 404400, 414000, 414414400, 414500, 414800, 414900 are lBorrowing from the Treasury or Borrow

50 SPECIAL

USSGL Accounts and Contract Authority Indicator Compound

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority. 

USSGLs 403200, 403400, 413000, 413413300, 413400, 413500, 413600, 413limited to TAS with Contract Authority. 

51 SPECIAL

Backdated Transaction and Prior Year Adjustment Compound

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed.

If a transaction has been backdated to in CARS, then the Prior Year Adjustmeis B. The Backdated Transaction field o(yes) if a backdated transaction has be

52 SPECIAL

Is First Year and Beginning Balance Validation Compound

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E.

If the TAS is in the First Year of AuthorBeginning/Ending Attribute must be E. 

53 SPECIAL

USSGLs limited to ESF and Sinking Fund TAS Compound TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. Invalid use of restricted USSGL accoun

54 SIMPLE Reduction Type SGL Simple accounts table. 

55 SPECIAL

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'. Compound

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'.

Invalid use of Federal Non Federal Indivalue. 

56 SPECIAL

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies. Compound

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies.

Invalid use of the Federal Non Federal value. 

57 SPECIAL

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS' Compound

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'.

Invalid use of the Federal Non Federal value. 

64 SPECIAL

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P" Compound

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS.

Invalid use of USSGL 438400 in conjunType, Fund Type, and Authority Type C

65 SPECIAL

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS Compound

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'.

Invalid use of USSGL in conjunction wistatus. 

66 SPECIAL

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T" Compound

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. 

Invalid use of Borrowing Source "T" witfrom Treasury Indicator "N". Combinat

specific TAS'. 

Bulletin No. 2018-04 VII VSR - 4 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

67 SPECIAL

Limited use of specific USSGL Accounts with Authority Type Code "B" Compound

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS.

Invalid use of USSGL Account with Aut"B". 

68 SPECIAL

with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D" Compound

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS.

Invalid use of USSGL 404700 with AuthBEA Category Indicator "M", Fund Type Financing Account Code "D". 

69 SPECIAL

Limited use of specific USSGL and Fund Type combinations Compound

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols.

Invalid use of specific USSGL and GTAcombination. 

70 SPECIAL

Limited Use of USSGL 415100 with Authority Type Code "P" Compound

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols. Invalid use of USSGL 415100 with Auth

71 SPECIAL

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S" Compound

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type "ES", and Authority Type Code "S" is limited to specific TAS.

USSGL and Fund Type combination caAuthority Type Code "S". 

72 SPECIAL

Limited use of USSGL 412400 with Fund Type "EG". Compound

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS.

Invalid use of USSGL 412400 with GTA"EG". 

73 SPECIAL

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" Compound

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS.

Invalid use of USSGL 415700 or 43970"EG" and Authority Type Code "P". 

74 SPECIAL

Limited Use of USSGL 439100 with PYA "X" on Expired TAS Compound

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS.

Invalid use of USSGL 439100 with PYA TAS. 

75 SPECIAL

Prohibited Use of Exchange Activity with the General Fund of the U.S. Government Compound

The General Fund of the U.S. Government does not engage in exchange activity therefore the Fed/NonFed of "G" can not be used with Exch/Nonexch of "E" or "X" Invalid use of Fed/NonFed "G" with Exc

76 SPECIAL USSGLs Limited to IMF Compound Some USSGL accounts are restricted to IMF TAS only. Invalid use of restricted USSGL accoun

77 SIMPLE Financing Account Code SGL Simple

The USSGL account must be valid for the Financing Account Code assigned to the TAS.

Invalid USSGL Account/Financing Accocombination. Please refer to the GTAS 

78 SPECIAL

TFM 2-4700 Appendix 7 Fed-NonFed and Exchange-NonExchange Limitations Compound

Specific combinations of USSGL, Federal Non-Federal Code, and Exchange Nonexchange Code are not valid.

Invalid combination of USSGL, Federal and Exchange Nonexchange Code. Pl

4700 Appendix 7 

Bulletin No. 2018-04 VII VSR - 5 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

79 SPECIAL

USSGL 240000 and FedNonFed of "Z" for Deposit Funds Compound

Deposit Funds are not permitted to use the Federal Nonfederal Code of "Z" with USSGL account 240000.

Deposit Funds are not permitted to use Nonfederal Code of "Z" with USSGL ac

80 SPECIAL

Limited Use of USSGL 579001 Compound

The use of USSGL 579001 is limited to specific Treasury TAS. This TAS is not authorized to use USSG

81 SPECIAL

Limited Use of 415900 and 415901 Compound

The use of USSGLs 415900 and 415901 is limited to specific TAS.

This TAS is not authorized to use USSG415901. 

82 SPECIAL

Limited Use of USSGL 439701 Compound The use of USSGL 439701 is limited to specific TAS. This TAS is not authorized to use USSG

83 SPECIAL

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP" Compound

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS.

This TAS is not permitted to report USSAuthority Type Code "B" and/or Fund T

84 SPECIAL

Limited Use of USSGL 419000 with Financing Account Code "G" Compound

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS.

Invalid use of USSGL account 419000 Account Code "G". 

85 SPECIAL

Limited Use of USSGL 292000 on a C-TAS Compound

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense. Invalid use of USSGL account 292000 

86 SIMPLE Exempt Validation Bulk File Special

The use of Apportionment Category Code "E" is restricted to the TAS identified in the "Accounts Exempt from Apportionment" report included in OMB's apportionment system. Invalid use of Apportionment Category 

87 SIMPLE

ACB PRC COMBINATION RULE Bulk File Special

The Apportionment Category and Program Reporting Code pairing must be a valid combination on the apportionment included in OMB's apportionment system.

Invalid pairing of Apportionment CategoReporting Code. 

88 SPECIAL

Limited Use of USSGL 151600 Compound The use USSGL account 151600 is restricted to DoD TAS. Invalid use of USSGL account 151600. 

89 SPECIAL

Limited Use of USSGL 153200 Compound

The use of USSGL account 153200 is limited to specific TAS. Unauthorized use of USSGL account 1

90 SPECIAL

Disaster Emergency Fund Code Domain Value Restrictions Compound

The use of DEF Code domain values other than "Q" is limited to specific fund families.

The use of DEF Code domain values oapproved for this fund family. 

91 SPECIAL

Main Account 3601 USSGL Restrictions Compound

TAS with Main Account 3601 are only permitted to report specific USSGL accounts.

USSGL account is not valid for TAS wit3601. 

Bulletin No. 2018-04 VII VSR - 6 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

14E Year of Budget Authority Indicator

Year of Budget Authority Indicator is required for the applicable USSGL accounts.

YEAR OF 

BUDGET 

AUTHORITY 

CODE

FINANCING 

ACCOUNT 

CODE

Pass (BLANK) DPass (BLANK) GFail BAL DFail BAL GFail NEW DFail NEW G

15E Availability Time Indicator

Availability Time Indicator is required for the applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

AVAILABILITY 

TIME 

INDICATOR

Fail 462000 B A

Fail 462000 B SFail 462000 E (BLANK)Pass 462000 B (BLANK)Pass 462000 E APass 462000 E S

17E Prior Year Adjustment Code

Prior Year Adjustment Code is required for the applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS

Fail 411100 X EFail 411200 X EFail 411300 X EFail 411400 X EFail 411500 X EFail 411600 X EFail 411700 X EFail 411800 X EFail 412100 X EFail 412300 X EFail 412400 X EFail 412500 X EFail 413100 X EFail 413200 X EFail 413600 X EFail 414100 X EFail 415000 X EFail 415700 X EFail 415800 X E

U.S. Standard General Ledger

Data Validations - Detail

Bulletin No. 2018-04 VII VDR - 1 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 416800 X EFail 417000 X EFail 417500 X EFail 419000 X EFail 421200 X EFail 429000 X EFail 438200 X EFail 438700 X EFail 438800 X EFail 439200 X EFail 439400 X EFail 439700 X EFail 439800 X EFail 439801 X EFail 439900 X EFail 445000 X EFail 462000 X EFail 490800 X E

21E GTAS Fund Type

Specific USSGL accounts are valid for each GTAS Fund Type.

USSGL 

ACCOUNT 

NUMBER FUND TYPE

CONCATENATE

D TAS

Fail 411400 ET 015 X8526000Fail 411400 ET 015 X8585000Fail 411400 ET 015 X8594000Fail 411400 ET 015 X8595000Fail 411400 ET 015 X8596000Fail 411400 ET 015 X8600000Fail 411400 ET 015 X8602000Fail 411400 ET 015 X8604000Fail 411400 ET 015 X8608000Fail 411400 ET 070 X8530000Fail 411400 ET 070 X8598000

22E TAS Status

The USSGL accounts must be valid for the TAS Status.

USSGL 

ACCOUNT 

NUMBER FUND TYPE TAS STATUS

Fail 435000 EG UFail 435000 ER UFail 435000 EP UFail 435000 TR UFail 435000 EC UFail 435000 EM U

Bulletin No. 2018-04 VII VDR - 2 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 435000 ES UPass 435000 ET U

23E Borrowing Source Code

Borrowing Source Code is required for applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

BORROWING 

SOURCE

Fail 438200 D FFail 438200 D TFail 438200 D PFail 438200 P FFail 438200 P TFail 438200 S FFail 438200 S TFail 438200 S PFail 438200 C FFail 438200 C TFail 438200 C PFail 438200 P PFail 438200 B (BLANK)Pass 438200 B FPass 438200 B PPass 438200 B TPass 438200 D (BLANK)Pass 438200 P (BLANK)Pass 438200 S (BLANK)Pass 438200 C (BLANK)Fail 438400 C FFail 438400 C PFail 438400 C TFail 438400 D FFail 438400 D PFail 438400 D TFail 438400 P FFail 438400 P PFail 438400 P TFail 438400 S FFail 438400 S PFail 438400 S TPass 438400 P (BLANK)Pass 438400 S (BLANK)Pass 438400 C (BLANK)

Bulletin No. 2018-04 VII VDR - 3 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 D (BLANK)Fail 439200 B (BLANK)Fail 439200 C FFail 439200 C TFail 439200 C PFail 439200 D FFail 439200 D TFail 439200 D PFail 439200 E FFail 439200 E TFail 439200 E PFail 439200 F FFail 439200 F TFail 439200 F PFail 439200 P FFail 439200 P TFail 439200 P PFail 439200 R FFail 439200 R TFail 439200 R PFail 439200 S FFail 439200 S TFail 439200 S PPass 439200 B FPass 439200 B TPass 439200 B PPass 439200 C (BLANK)Pass 439200 D (BLANK)Pass 439200 E (BLANK)Pass 439200 F (BLANK)Pass 439200 P (BLANK)Pass 439200 R (BLANK)Pass 439200 S (BLANK)Fail 439300 B (BLANK)Fail 439300 C FFail 439300 C TFail 439300 C PFail 439300 D FFail 439300 D TFail 439300 D P

Bulletin No. 2018-04 VII VDR - 4 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 439300 E FFail 439300 E TFail 439300 E PFail 439300 F FFail 439300 F TFail 439300 F PFail 439300 P FFail 439300 P TFail 439300 P PFail 439300 R FFail 439300 R TFail 439300 R PFail 439300 S FFail 439300 S TFail 439300 S PPass 439300 B FPass 439300 B TPass 439300 B PPass 439300 C (BLANK)Pass 439300 D (BLANK)Pass 439300 E (BLANK)Pass 439300 F (BLANK)Pass 439300 P (BLANK)Pass 439300 R (BLANK)Pass 439300 S (BLANK)

24E Reporting Type Code

The USSGL Accounts must be valid for the Reporting Type Code.

USSGL 

ACCOUNT 

NUMBER

REPORTING 

TYPE CODE

CONCATENATE

D TAS

Pass 340000 U 020 X6311000

25 439100 and Appropriation Flag Validation

USSGL 439100 can only be used on the bulk file if the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed). Fail

USSGL 

ACCOUNT 

NUMBER

APPROPRIATIO

N FLAG

=439100 =(BLANK)

26

Anticipated USSGL Account Balance in Period 12

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero. Fail

Reporting 

Period

DOLLAR 

AMOUNT

SGL 

ANTICIPATED

=12 <>0 =Y

Bulletin No. 2018-04 VII VDR - 5 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

27

Credit Cohort Year and Financing Account Code Validation

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null. Pass

CREDIT 

COHORT YEAR

BUDGETARY 

PROPRIETARY

FINANCING 

ACCOUNT 

CODE

=(BLANK) =A =D

=(BLANK) =A =N=(BLANK) =A =G=(BLANK) =B =N=(BLANK) =P =D=(BLANK) =P =N=(BLANK) =P =G=1992 =B =D=1992 =B =G=1993 =B =D=1993 =B =G=1994 =B =D=1994 =B =G=1995 =B =D=1995 =B =G=1996 =B =D=1996 =B =G=1997 =B =D=1997 =B =G=1998 =B =D=1998 =B =G=1999 =B =D=1999 =B =G=2000 =B =D=2000 =B =G=2001 =B =D=2001 =B =G=2002 =B =D=2002 =B =G=2003 =B =D=2003 =B =G=2004 =B =D=2004 =B =G=2005 =B =D=2005 =B =G=2006 =B =D

Bulletin No. 2018-04 VII VDR - 6 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=2006 =B =G=2007 =B =D=2007 =B =G=2008 =B =D=2008 =B =G=2009 =B =D=2009 =B =G=2010 =B =D=2010 =B =G=2011 =B =D=2011 =B =G=2012 =B =D=2012 =B =G=2013 =B =D=2013 =B =G=2014 =B =D=2014 =B =G=2015 =B =D=2015 =B =G=2016 =B =D=2016 =B =G=2017 =B =D=2017 =B =G=2018 =B =D=2018 =B =G

27E

Credit Cohort Year and Financing Account Code Validation

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null.

CREDIT 

COHORT YEAR

CONCATENATE

D TAS

FINANCING 

ACCOUNT 

CODE

Pass (BLANK) 086 X4240000 DPass (BLANK) 086 X4240000 GPass (BLANK) 091 X4251000 DPass (BLANK) 091 X4251000 GPass (BLANK) 091 X4252000 DPass (BLANK) 091 X4252000 GPass (BLANK) 091 X4253000 DPass (BLANK) 091 X4253000 GPass (BLANK) 091 X4255000 DPass (BLANK) 091 X4255000 GPass (BLANK) 091 X4290000 D

Bulletin No. 2018-04 VII VDR - 7 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 091 X4290000 GPass (BLANK) 091 X4449000 DPass (BLANK) 091 X4449000 GPass (BLANK) 091 X4453000 DPass (BLANK) 091 X4453000 GPass (BLANK) 091 X4459000 DPass (BLANK) 091 X4459000 GPass (BLANK) 091 X4300000 DPass (BLANK) 091 X4300000 GPass 1001 071 X4074000 DPass 1001 071 X4074000 GPass 1001 071 X4075000 DPass 1001 071 X4075000 GPass 2019 012 X4158000 DPass 2019 012 X4158000 GPass 2019 086 X4587000 DPass 2019 086 X4587000 G

28 PYA and Beginning Balance Validation

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting). Fail

Begin End 

Indicator

PRIOR YEAR 

ADJUSTMENT 

CODE

=B =B=B =P

29

Program Report Category Code and Apportionment Category Code Validation

If the Apportionment Category Code is E, then Program Report Category Code (number) must be null. Fail

APPORTIONME

NT CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

=(BLANK) =##=E =##

29E

Program Report Category Code and Apportionment Category Code Validation

If the Apportionment Category Code is E, then Program Report Category Code (number) must be null.

USSGL 

ACCOUNT 

NUMBER

APPORTIONME

NT CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

Fail 406000 B ##Fail 406000 A ##

Pass 406000 A (BLANK)

Pass 406000 B (BLANK)Fail 407000 A ##

Fail 407000 B ##Pass 407000 A (BLANK)

Pass 407000 B (BLANK)

Bulletin No. 2018-04 VII VDR - 8 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 421000 A ##

Fail 421000 B ##Pass 421000 A (BLANK)

Pass 421000 B (BLANK)Fail 421500 A ##

Fail 421500 B ##Pass 421500 A (BLANK)

Pass 421500 B (BLANK)Fail 431000 A ##

Fail 431000 B ##Pass 431000 A (BLANK)

Pass 431000 B (BLANK)Fail 463000 A ##

Fail 463000 B ##Pass 463000 A (BLANK)

Pass 463000 B (BLANK)Fail 465000 A ##

Fail 465000 B ##Pass 465000 A (BLANK)

Pass 465000 B (BLANK)

30

Apportionment Category B and Apportionment Category B Program Code (Number) Validation

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159. Fail

APPORTIONME

NT CATEGORY 

CODE

APPORTIONME

NT CATEGORY 

B PROGRAM

=(BLANK) =####=A =####

=B =(BLANK)=E =####

30E

Apportionment Category B and Apportionment Category B Program Code (Number) Validation

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159.

USSGL 

ACCOUNT 

NUMBER

APPORTIONME

NT CATEGORY 

CODE

APPORTIONME

NT CATEGORY 

B PROGRAM

Fail 406000 B ####Pass 406000 B (BLANK)Fail 407000 B ####Pass 407000 B (BLANK)Fail 421000 B ####Pass 421000 B (BLANK)Fail 421500 B ####Pass 421500 B (BLANK)Fail 431000 B ####

Bulletin No. 2018-04 VII VDR - 9 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 431000 B (BLANK)Fail 463000 B ####Pass 463000 B (BLANK)Fail 465000 B ####Pass 465000 B (BLANK)

31 BEA Category Validation

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory). Fail

BEA CATEGORY 

INDICATOR

TAS LEVEL BEA 

CATEGORY

=D =M=D =(BLANK)=D =I=D =G=D =N=M =D=M =(BLANK)=M =I=M =G

31E BEA Category Validation

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory).

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass M 020 X0503000

32

Is First Year and Year of Budget Authority Indicator Validation

If Is First Year is Y, then Year of BA must be NEW. If Is First Year is N, then Year of BA must be BAL for annual & multiyear TAS when using PYA of X, and can be NEW or BAL for X year TAS and for annual & multiyear TAS when using PYA B or P. Fail

AVAILABILITY 

TYPE CODE

YEAR OF 

BUDGET 

AUTHORITY 

CODE

PRIOR YEAR 

ADJUSTMENT 

CODE 

<>X =BAL =B <>X =BAL =P <>X =BAL =X <>X =BAL =(BLANK) <>X =NEW =X =X =BAL =B =X =BAL =P =X =BAL =X =X =BAL =(BLANK) 

Bulletin No. 2018-04 VII VDR - 10 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

32E

Is First Year and Year of Budget Authority Indicator Validation

If Is First Year is Y, then Year of BA must be NEW. If Is First Year is N, then Year of BA must be BAL for annual & multiyear TAS when using PYA of X, and can be NEW or BAL for X year TAS and for annual & multiyear TAS when using PYA B or P.

YEAR OF 

BUDGET 

AUTHORITY 

CODE IS FIRST YEAR

CONCATENATE

D TAS

Pass NEW N

57920102019 

8299000

Pass NEW N

08920162017 

0228000

Pass NEW N

08920162017 

0243000

Pass NEW N

08920162017 

0251000

Pass NEW N

08920162017 

0318000

Pass NEW N

08920162017 

0321000

Pass NEW N

08920162017 

0337000

33

Federal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER 

AGENCY 

IDENTIFIER

=(BLANK) =###=E =###=F <>###=F =099=G <>099=N =###=Z =###

33E

Federal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER 

AGENCY 

IDENTIFIER

Fail 421200 F ###Pass 421200 F (BLANK)Fail 422100 F ###Pass 422100 F (BLANK)

Bulletin No. 2018-04 VII VDR - 11 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 422200 F ###Pass 422200 F (BLANK)Fail 423100 F ###Pass 423100 F (BLANK)Fail 425100 F ###Pass 425100 F (BLANK)Fail 425200 F ###Pass 425200 F (BLANK)Fail 425300 F ###Pass 425300 F (BLANK)Fail 487200 F ###Pass 487200 F (BLANK)Fail 497200 F ###Pass 497200 F (BLANK)

34

Federal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phasedin beginning in FY 2015. Fail

BEGINNING 

PERIOD OF 

AVAILABILITY

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

<>2015 =E =####<>2015 =N =####<>2015 =Z =####<>2015 =(BLANK) =####<>2016 =E =####<>2016 =N =####<>2016 =Z =####<>2016 =(BLANK) =####<>2017 =E =####<>2017 =N =####<>2017 =Z =####<>2017 =(BLANK) =####<>2018 =E =####<>2018 =N =####<>2018 =Z =####<>2018 =(BLANK) =####=2015 =E =####=2015 =F =(BLANK)=2015 =G =(BLANK)=2015 =N =####=2015 =Z =####=2015 =(BLANK) =####

Bulletin No. 2018-04 VII VDR - 12 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=2016 =E =####=2016 =F =(BLANK)=2016 =G =(BLANK)=2016 =N =####=2016 =Z =####=2016 =(BLANK) =####=2017 =E =####=2017 =F =(BLANK)=2017 =G =(BLANK)=2017 =N =####=2017 =Z =####=2017 =(BLANK) =####=2018 =E =####=2018 =F =(BLANK)=2018 =G =(BLANK)=2018 =N =####=2018 =Z =####=2018 =(BLANK) =####

34E

Federal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phasedin beginning in FY 2015.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE 

Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) 

Bulletin No. 2018-04 VII VDR - 13 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) 

Bulletin No. 2018-04 VII VDR - 14 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) (BLANK) (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Fail 421200 F #### Pass 421200 F (BLANK) Fail 422100 F #### Pass 422100 F (BLANK) Fail 422200 F #### Pass 422200 F (BLANK) Fail 423100 F #### Pass 423100 F (BLANK) Fail 425100 F #### Pass 425100 F (BLANK) Fail 425200 F #### Pass 425200 F (BLANK) Fail 425300 F #### Pass 425300 F (BLANK) Fail 487200 F #### Pass 487200 F (BLANK) Fail 497200 F #### Pass 497200 F (BLANK) 

35

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

=G =####

Bulletin No. 2018-04 VII VDR - 15 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

35E

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000.

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

Pass G 0000

36

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. Fail

USSGL 

ACCOUNT 

NUMBER Fund Family

=192100 <>0200500=192100 <>0200550=192100 <>0200551=192100 <>0200575=192100 <>0200903=192100 <>0200904=192100 <>0201875=192100 <>0200505

37 Pd 12 Zero Balance Validation

The Dollar Amount for specific USSGL accounts must be $0 in period 12. Fail

Reporting 

Period

USSGL 

ACCOUNT 

NUMBER

DOLLAR 

AMOUNT

=12 =109000 <>0=12 =209010 <>0=12 =424000 <>0=12 =439500 <>0

38

USSGL 435000 and TAS Status Transitioning Flag

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit). Fail

USSGL 

ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

TAS STATUS 

TRANSITIONING 

CODE

=435000 =D =K

39 PYA and Is First Year

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting). Fail

PRIOR YEAR 

ADJUSTMENT 

CODE IS FIRST YEAR

=B =Y

=P =Y

39E PYA and Is First Year

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting).

PRIOR YEAR 

ADJUSTMENT 

CODE

CONCATENATE

D TAS

40 TAS Status Transitioning Flag and 101000

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0. Fail

USSGL 

ACCOUNT 

NUMBER

DOLLAR 

AMOUNT

Begin End 

Indicator

=101000 <>0 =E 

41

Prior Year Upward and Downward Adjustments and Is First Year

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year. Fail

USSGL 

ACCOUNT 

NUMBER IS FIRST YEAR

Bulletin No. 2018-04 VII VDR - 16 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=498100 =Y=498200 =Y

42 USSGL 490800 TAS limitation USSGL 490800 is restricted to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

=490800

42E USSGL 490800 TAS limitation USSGL 490800 is restricted to specific TAS.

CONCATENATE

D TAS

Pass 010 X4518000Pass 020 X0550000Pass 088 X0300000Pass

020011 X0074000

43 USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X0550 Fail

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

MAIN ACCOUNT 

CODE

<>020 <>X <>0550 

44 USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

DURATION 

CODE

=412200 <>X=413600 <>X=414900 <>X=415700 <>X=415800 <>X=427300 <>X=436000 <>X=438400 <>X=439400 <>X=439401 <>X=439700 <>X=439701 <>X=439800 <>X=439801 <>X

44E USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS).

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

BEA CATEGORY 

INDICATOR

Pass 414900 (BLANK) (BLANK)

Pass 414900 (BLANK) (BLANK)

Bulletin No. 2018-04 VII VDR - 17 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 415800 (BLANK) DPass 415800 (BLANK) DPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 S DPass 438400 S DPass 438400 P DPass 438400 S DPass 438400 P DPass 438400 P DPass 438400 S DPass 438400 S DPass 438400 S DPass 438400 P DPass 438400 P DPass 438400 P DPass 438400 P DPass 438400 S DPass 438400 S DPass 438400 S M

Bulletin No. 2018-04 VII VDR - 18 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S DPass 438400 S DPass 438400 S MPass 438400 P DPass 438400 S DPass 438400 P DPass 438400 S DPass 438400 S DPass 438400 P MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 P M

Bulletin No. 2018-04 VII VDR - 19 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 439800 S DPass 439800 S D

45 TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration. Fail

AGENCY 

IDENTIFIER

USSGL 

ACCOUNT 

NUMBER

<>028 =432000<>075 =432000

46 TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS Fail

FEDERAL 

NONFEDERAL 

INDICATOR Fund Family

=E <>0110109=E <>0110210=E <>0120600=E <>0121103=E <>0121104=E <>0121105=E <>0121106=E <>0121115=E <>0121400=E <>0121500=E <>0121600=E <>0121801=E <>0122500=E <>0123700=E <>0124050=E <>0124605=E <>0124609=E <>0125161=E <>0125410=E <>0128028

Bulletin No. 2018-04 VII VDR - 20 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=E <>0130300=E <>0131006=E <>0131450=E <>0134295=E <>0140680=E <>0140804=E <>0141039=E <>0141125=E <>0141611=E <>0141612=E <>0142100=E <>0144523=E <>0144529=E <>0145015=E <>0145017=E <>0145020=E <>0148069=E <>0150200=E <>0151060=E <>0151100=E <>0151300=E <>0171804=E <>0171810=E <>0201008=E <>0204444=E <>0204502=E <>0212032=E <>0254468=E <>0514596=E <>0573010=E <>0573020=E <>0573400=E <>0573600=E <>0608118=E <>0694089=E <>0698083=E <>0700500=E <>0700509=E <>0700530=E <>0700531

Bulletin No. 2018-04 VII VDR - 21 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=E <>0700542=E <>0700610=E <>0705687=E <>0705694=E <>0800109=E <>0800110=E <>0800111=E <>0800114=E <>0800115=E <>0800122=E <>0804546=E <>0884578=E <>0930100=E <>0978337=E <>3391400=E <>3491712=E <>4554110=E <>5124331

46E TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS

FEDERAL 

NONFEDERAL 

INDICATOR

CONCATENATE

D TAS

Fail E

01420102012 

2100000

Fail E

01420112012 

2100000

Fail E

01420112013 

2100000

Fail E

01420122012 

2100000

Fail E

01420122013 

2100000

Fail E

01420122014 

2100000

Fail E

01420132013 

2100000

Fail E

01420132014 

2100000

Fail E

01420132015 

2100000

Fail E

01420142014 

2100000

Bulletin No. 2018-04 VII VDR - 22 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail E

01420142015 

2100000

Fail E

01420142016 

2100000

Fail E

05720102012 

3010000

Fail E

05720112013 

3010000

Fail E

05720102012 

3020000

Fail E

05720112013 

3020000

Fail E

05720122012 

3400000

Fail E

05720132013 

3400000

Fail E

05720112012 

3600000

Fail E

05720122013 

3600000

Fail E

06905720122012 

3400005

Fail E

06905720132013 

3400005

47

Borrowing Authority from Treasury and Borrowing Source Validation

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=F =N=P =I=P =D=P =M

47E

Borrowing Authority from Treasury and Borrowing Source Validation

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank).

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Pass P I MPass P D MPass P I DPass P I IPass P D I

Bulletin No. 2018-04 VII VDR - 23 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass P D DPass P M MPass P M IPass P M D

48

Borrowing Authority from the Public and Borrowing Source Validation

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=F =I=F =D=F =M=P =N=T =I=T =D=T =M

48E

Borrowing Authority from the Public and Borrowing Source Validation

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Pass F I MPass F I IPass F I DPass F D MPass F D IPass F D DPass F M MPass F M IPass F M DPass T I MPass T I IPass T I DPass T D MPass T D DPass T M MPass T M IPass T M DPass T D I

49

USSGL Accounts and Borrowing Authority Indicator

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public. Fail

USSGL 

ACCOUNT 

NUMBER

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Bulletin No. 2018-04 VII VDR - 24 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=404200 =N =N=404400 =N =N=414000 =N =N=414100 =N =N=414300 =N =N=414400 =N =N=414500 =N =N=414800 =N =N=414900 =N =N

50

USSGL Accounts and Contract Authority Indicator

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority. Fail

USSGL 

ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=403200 =N=403400 =N=413000 =N=413100 =N=413200 =N=413300 =N=413400 =N=413500 =N=413600 =N=413800 =N=413900 =N

51

Backdated Transaction and Prior Year Adjustment

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed. Fail

PRIOR YEAR 

ADJUSTMENT 

CODE

Backdated 

Transaction

=B =N

51E

Backdated Transaction and Prior Year Adjustment

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed.

PRIOR YEAR 

ADJUSTMENT 

CODE

CONCATENATE

D TAS

Backdated 

Transaction

Pass B 075 X3966000 N

52 Is First Year and Beginning Balance Validation

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E. Fail

Begin End 

Indicator IS FIRST YEAR

=B =Y

Bulletin No. 2018-04 VII VDR - 25 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

52E Is First Year and Beginning Balance Validation

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E.

CONCATENATE

D TAS

53 USSGLs limited to ESF and Sinking Fund TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. Fail

USSGL 

ACCOUNT 

NUMBER

=120500=120900=134400=138400=167000=167100=167200=167900=219200=219300=426800=463500=633800=718100=719100=728100=729100

53E USSGLs limited to ESF and Sinking Fund TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575.

CONCATENATE

D TAS

Pass 020 X0575000Pass 020 X4444000

55

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'. Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=259000 =G

55E

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'.

CONCATENATE

D TAS

Pass 089 1424000Pass 089 1435000Pass 089 2247000Pass 089 2248000Pass 089 2249000Pass 089 2814000Pass 089 X0302000Pass 089 X0303000

Bulletin No. 2018-04 VII VDR - 26 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 089 X4045000Pass 089 X4452000Pass 089 X5068000Pass 089 X5649000

56

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies. Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=199000 =G

56E

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies.

AGENCY 

IDENTIFIER

Pass 018

57

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'. Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=750000 =G

57E

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'.

CONCATENATE

D TAS

Pass 020 X5080000Pass 455 X4110000

64

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P"

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE FUND TYPE 

=438400 =P =EG 

64E

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P"

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

CONCATENATE

D TAS 

Fail 438400 P

01220112011 

1143000 

Fail 438400 P

01220122012 

1143000 

65

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'. Fail

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS

=411900 =X =E

65E

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS 

Pass 411900 X E Pass 411900 X E Pass 411900 X E 

Bulletin No. 2018-04 VII VDR - 27 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 411900 X E Pass 411900 X E 

66

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T"

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=T =N

66E

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T"

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'.

BORROWING 

SOURCE

CONCATENATE

D TAS

BORROWING 

AUTHORITY 

FROM 

TREASURY

Pass T 012 X5531000 N

67

Limited use of specific USSGL Accounts with Authority Type Code "B"

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

=412600 =B=412800 =B=412900 =B=414600 =B

67E

Limited use of specific USSGL Accounts with Authority Type Code "B"

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS.

ALLOCATION 

TRANSFER 

AGENCY 

IDENTIFIER

AGENCY 

IDENTIFIER

MAIN ACCOUNT 

CODE

Pass (BLANK) 012 5531 Pass (BLANK) 012 5531 Pass (BLANK) 016 8042 Pass (BLANK) 016 8144 Pass (BLANK) 089 4404 Pass (BLANK) 089 4455 Pass (BLANK) 089 4576 Pass (BLANK) 089 4579 Pass (BLANK) 016 8042 Pass (BLANK) 075 8004 

68

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

BEA CATEGORY 

INDICATOR 

=404700 =B =M =404700 =B =M 

Bulletin No. 2018-04 VII VDR - 28 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

68E

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS.

CONCATENATE

D TAS

Pass 089 X4455000Pass 089 X4576000Pass 089 X4579000

69

Limited use of specific USSGL and Fund Type combinations

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols. Fail

USSGL 

ACCOUNT 

NUMBER FUND TYPE

=411900 =ES=411900 =ET=412700 =EG=412800 =EG=412900 =EG=417100 =EG=417200 =EP=417300 =EG=417300 =EP

69E

Limited use of specific USSGL and Fund Type combinations

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols.

ALLOCATION 

TRANSFER 

AGENCY 

IDENTIFIER

AGENCY 

IDENTIFIER

MAIN ACCOUNT 

CODE

Pass (BLANK) 012 5205 Pass (BLANK) 014 5132 Pass (BLANK) 014 5143 Pass (BLANK) 014 5241 Pass (BLANK) 014 5474 Pass (BLANK) 014 5485 Pass (BLANK) 014 5884 Pass (BLANK) 015 8526 Pass (BLANK) 015 8585 Pass (BLANK) 015 8594 Pass (BLANK) 015 8595 Pass (BLANK) 015 8596 Pass (BLANK) 015 8600 Pass (BLANK) 015 8602 Pass (BLANK) 015 8604 Pass (BLANK) 015 8608 

Bulletin No. 2018-04 VII VDR - 29 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 089 5068 Pass (BLANK) 089 5369 Pass (BLANK) 487 5415 Pass (BLANK) 012 1143 Pass (BLANK) 016 0327 Pass (BLANK) 016 0327 Pass (BLANK) 031 0200 Pass (BLANK) 031 0200 Pass (BLANK) 031 0300 Pass (BLANK) 431 0500 Pass (BLANK) 012 1143 Pass (BLANK) 016 0327 Pass (BLANK) 096 3122 Pass (BLANK) 096 3123 Pass (BLANK) 089 4045 Pass (BLANK) 089 4045 Pass (BLANK) 096 3122 Pass (BLANK) 096 3123 Pass (BLANK) 015 5073 Pass (BLANK) 014 5015 Pass (BLANK) 014 5573 Pass (BLANK) 012 1143 Pass (BLANK) 075 0580 Pass (BLANK) 075 5551 Pass (BLANK) 015 5608 Pass (BLANK) 075 0580 

70

Limited Use of USSGL 415100 with Authority Type Code "P"

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

=415100 =P

70E

Limited Use of USSGL 415100 with Authority Type Code "P"

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols.

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass M 091 X5557000Pass M 014 X5656000Pass M 011 X5512000Pass M

01320122022 

8233000

Pass M

02020152016 

5445000

Bulletin No. 2018-04 VII VDR - 30 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass M

02020162017 

5445000

Pass M 020 X5581000Pass M

02020172018 

5445000

71

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S"

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type "ES", and Authority Type Code "S" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE FUND TYPE

=438200 =S =ES=438200 =S =ET=438400 =S =ES=438400 =S =ET

71E

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S"

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type "ES", and Authority Type Code "S" is limited to specific TAS.

CONCATENATE

D TAS

Pass 060 X8051001Pass 069 X5423000Pass 070 X5088000Pass 097 X8164000

72

Limited use of USSGL 412400 with Fund Type "EG".

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER FUND TYPE

=412400 =EG

72E

Limited use of USSGL 412400 with Fund Type "EG".

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS.

AUTHORITY 

DURATION 

CODE TAS STATUS Fund Family

Pass A U 0121143

73

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P"

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE FUND TYPE

=415700 =P =EG=439700 =P =EG

73E

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P"

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS.

USSGL 

ACCOUNT 

NUMBER

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass 415700 (BLANK) 012 X1002000Pass 415700 (BLANK) 012 X1004000Pass 439700 M 012 X1002000Pass 439700 M 012 X1004000

Bulletin No. 2018-04 VII VDR - 31 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

74

Limited Use of USSGL 439100 with PYA "X" on Expired TAS

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS

=439100 =X =E

74E

Limited Use of USSGL 439100 with PYA "X" on Expired TAS

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS.

CONCATENATE

D TAS

Pass

01620102011 0327000

75

Prohibited Use of Exchange Activity with the General Fund of the U.S. Government

The General Fund of the U.S. Government does not engage in exchange activity therefore the Fed/NonFed of "G" can not be used with Exch/Nonexch of "E" or "X" Fail

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR

=G =E=G =X

76 USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only. Fail

USSGL 

ACCOUNT 

NUMBER

=119090=119305=119306=119307=119309=119333=135090=135990=411990=411991=411992=411993=411994=417590=417690=420190=429590=435190=462090=462091=729090

76E USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only.

CONCATENATE

D TAS

Pass 011 X0003000

Bulletin No. 2018-04 VII VDR - 32 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 011 X0004000Pass 011 X0074000Pass

020011 X0003000

Pass

020011 X0074000

77E Financing Account Code

The USSGL account must be valid for the Financing Account Code assigned to the TAS.

USSGL 

ACCOUNT 

NUMBER

CONCATENATE

D TAS

Pass 417000 091 X4300000

78

TFM 2-4700 Appendix 7 Fed-NonFed and Exchange-NonExchange Limitations

Specific combinations of USSGL, Federal NonFederal Code, and Exchange Nonexchange 

Code are not valid. Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR

=590000 =F =T=590900 =F =T=719000 =F =T=721200 =F =T=729000 =F =T

79

Prohibited Use of USSGL 240000 and FedNonFed of "Z" for Deposit Funds

Deposit Funds are not permitted to use the Federal Nonfederal Code of "Z" with USSGL account 240000. Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR FUND TYPE

=240000 =Z =DF

80 Limited Use of USSGL 579001

The use of USSGL 579001 is limited to specific Treasury TAS. Fail

USSGL 

ACCOUNT 

NUMBER

=579001

80E Limited Use of USSGL 579001

The use of USSGL 579001 is limited to specific Treasury TAS. Fund Family

Pass 0200550Pass 0201875

81 Limited Use of 415900 and 415901

The use of USSGLs 415900 and 415901 is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

=415900=415901

81E Limited Use of 415900 and 415901

The use of USSGLs 415900 and 415901 is limited to specific TAS.

CONCATENATE

D TAS

Pass 016 X8042000Pass 075 X8004000

82 Limited Use of USSGL 439701

The use of USSGL 439701 is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

Bulletin No. 2018-04 VII VDR - 33 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=439701

82E Limited Use of USSGL 439701

The use of USSGL 439701 is limited to specific TAS.

CONCATENATE

D TAS

Pass 011 X5512000Pass 011 X8242000

83

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP"

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE FUND TYPE

=439700 =B =EP=439700 =B <>EP=439700 <>B =EP

83E

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP"

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS.

AUTHORITY 

TYPE

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass B M 012 X4336000

84

Limited Use of USSGL 419000 with Financing Account Code "G"

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

FINANCING 

ACCOUNT 

CODE

=419000 =G

84E

Limited Use of USSGL 419000 with Financing Account Code "G"

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS.

CONCATENATE

D TAS

Pass 086 X4240000

85 Limited Use of USSGL 292000 on a C-TAS

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense. Fail

USSGL 

ACCOUNT 

NUMBER TAS STATUS

=292000 =C

85E Limited Use of USSGL 292000 on a C-TAS

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense.

AGENCY 

IDENTIFIER

Pass 017Pass 021Pass 057Pass 096Pass 097

88 Limited Use of USSGL 151600

The use USSGL account 151600 is restricted to DoD TAS. Fail

USSGL 

ACCOUNT 

NUMBER

=151600

88E Limited Use of USSGL 151600

The use USSGL account 151600 is restricted to DoD TAS.

AGENCY 

IDENTIFIER

Pass 017

Bulletin No. 2018-04 VII VDR - 34 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 021Pass 057Pass 096Pass 097

89 Limited Use of USSGL 153200

The use of USSGL account 153200 is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

=153200

89E Limited Use of USSGL 153200

The use of USSGL account 153200 is limited to specific TAS.

CONCATENATE

D TAS

Pass 015 X6874000Pass 020 X6511006Pass 070 X6511004

90

Disaster Emergency Fund Code Domain Value Restrictions

The use of DEF Code domain values other than "Q" is limited to specific fund families. Fail

PROGRAM 

COST 

INDICATOR

=A

=B=C=D=E=F=G=H

90E

Disaster Emergency Fund Code Domain Value Restrictions

The use of DEF Code domain values other than "Q" is limited to specific fund families.

PROGRAM 

COST 

INDICATOR Fund Family

Pass A 0360110

Pass A 0700702Pass A 0700719Pass A 0730100Pass A 0731152Pass A 0860162Pass A 0860338Pass B 0100920Pass B 0100932Pass B 0121115Pass B 0121120Pass B 0123505Pass B 0141119Pass B 0141120

Bulletin No. 2018-04 VII VDR - 35 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass B 0141125Pass B 0700200Pass B 0700702Pass B 0700703Pass B 0700719Pass C 0050107Pass C 0120019Pass C 0120115Pass C 0120120Pass C 0120121Pass C 0120122Pass C 0120124Pass C 0120125Pass C 0120126Pass C 0120127Pass C 0120128Pass C 0120129Pass C 0120130Pass C 0120131Pass C 0120132Pass C 0120150Pass C 0120601Pass C 0120803Pass C 0120900Pass C 0121103Pass C 0121105Pass C 0121106Pass C 0121401Pass C 0121980Pass C 0122081Pass C 0123316Pass C 0123507Pass C 0123510Pass C 0123701Pass C 0130110Pass C 0130125Pass C 0130126Pass C 0131450Pass C 0131460Pass C 0132050

Bulletin No. 2018-04 VII VDR - 36 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0132055Pass C 0140104Pass C 0140412Pass C 0140804Pass C 0141612Pass C 0145055Pass C 0145140Pass C 0145477Pass C 0150200Pass C 0150324Pass C 0151003Pass C 0151060Pass C 0151100Pass C 0160174Pass C 0160181Pass C 0160182Pass C 0160184Pass C 0171106Pass C 0171804Pass C 0171806Pass C 0171205Pass C 0171206Pass C 0171810Pass C 0200501Pass C 0212020Pass C 0212065Pass C 0212080Pass C 0212085Pass C 0212094Pass C 0360111Pass C 0360152Pass C 0360160Pass C 0360162Pass C 0490100Pass C 0573400Pass C 0573740Pass C 0474542Pass C 0680103Pass C 0688145Pass C 0688153

Bulletin No. 2018-04 VII VDR - 37 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0690500Pass C 0690550Pass C 0691140Pass C 0691301Pass C 0691303Pass C 0691750Pass C 0698107Pass C 0700200Pass C 0700503Pass C 0700504Pass C 0700508Pass C 0700509Pass C 0700414Pass C 0700510Pass C 0700530Pass C 0700532Pass C 0700540Pass C 0700541Pass C 0700545Pass C 0700550Pass C 0700610Pass C 0700611Pass C 0700613Pass C 0700700Pass C 0700702Pass C 0700703Pass C 0705087Pass C 0705089Pass C 0705126Pass C 0705378Pass C 0705382Pass C 0705390Pass C 0705451Pass C 0705542Pass C 0705545Pass C 0705694Pass C 0705695Pass C 0708529Pass C 0708598Pass C 0730100

Bulletin No. 2018-04 VII VDR - 38 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0730200Pass C 0730201Pass C 0731152Pass C 0750124Pass C 0750128Pass C 0750140Pass C 0750330Pass C 0750350Pass C 0750352Pass C 0750353Pass C 0750600Pass C 0750603Pass C 0750807Pass C 0750819Pass C 0750838Pass C 0750843Pass C 0750844Pass C 0750846Pass C 0750849Pass C 0750851Pass C 0750862Pass C 0750872Pass C 0750873Pass C 0750875Pass C 0750884Pass C 0750885Pass C 0750886Pass C 0750887Pass C 0750888Pass C 0750889Pass C 0750890Pass C 0750891Pass C 0750892Pass C 0750893Pass C 0750894Pass C 0750896Pass C 0750898Pass C 0750943Pass C 0750947Pass C 0750948

Bulletin No. 2018-04 VII VDR - 39 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0750949Pass C 0750950Pass C 0750951Pass C 0750952Pass C 0750953Pass C 0750954Pass C 0750955Pass C 0750956Pass C 0750958Pass C 0750959Pass C 0750960Pass C 0751362Pass C 0751363Pass C 0751364Pass C 0751365Pass C 0751536Pass C 0753966Pass C 0800130Pass C 0860162Pass C 0860189Pass C 0860190Pass C 0890218Pass C 0890318Pass C 0910013Pass C 0910241Pass C 0911901Pass C 0963112Pass C 0963121Pass C 0963122Pass C 0963123Pass C 0963124Pass C 0963125Pass C 0970100Pass C 0970130Pass C 0974930

91 Main Account 3601 USSGL Restrictions

TAS with Main Account 3601 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL 

ACCOUNT 

NUMBER

<>3601 =132500<>3601 <>132500

Bulletin No. 2018-04 VII VDR - 40 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

<>3601 =132900<>3601 <>132900<>3601 =298000<>3601 <>298000<>3601 =582000<>3601 <>582000<>3601 =583000<>3601 <>583000<>3601 =590000<>3601 <>590000<>3601 =599100<>3601 <>599100<>3601 =599800<>3601 <>599800=3601 =132500=3601 =132900=3601 =298000=3601 =582000=3601 =583000=3601 =590000=3601 =599100=3601 =599800

91E Main Account 3601 USSGL Restrictions

TAS with Main Account 3601 are only permitted to report specific USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

DOLLAR 

AMOUNT

Pass 101000 0

Bulletin No. 2018-04 VII VDR - 41 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

1

Fund Balance With Treasury

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All FBWT

2

Total Budgetary Resources equals the Status of Budgetary Resources

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND Budgetary Resources

3

Beginning Budgetary Account Balance

The sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning Budgetary Account Balance 

4

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund Equities.

Fatal Period # 10/11/12 USSGL / USSGL Account Type = EXPND Fund Resources 

5

Funds Held Outside of Treasury Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Funds Held Outside oTreasury 

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2018-04 VII ESR - 1 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

6

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights (HOLDSDR) from the Central Accounting and reporting System (CARS) .

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Special Drawing RightHolding 

7

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the Central Accounting and Reporting System (CARS). Fatal Period # 12 USSGL / SMAF All Reserve Position 

8

Unrealized Discount Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All Unrealized Discount 

9

Investment of Agency Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities (INVAGNCYSEC) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In AgencSecurities

Bulletin No. 2018-04 VII ESR - 2 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

10

Investments in Non-Federal Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities (INVNONFEDSEC and INVFORSEC) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In Non-FeSecurities

11

Change in NonFederal Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities (CGHNONFEDSEC) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Change In Non-FederSecurities

12

Investment in US Treasury Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities (INVUSTREASSEC) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In US TreSecurities

Bulletin No. 2018-04 VII ESR - 3 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

13

Unamortized Discount and Premium Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium (ANAMTDISCPREM) from the Central Accounting and Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Unamortized Discount;Premium

14 SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated balance transfers minus net obligated balance.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All SF133 Lines 

15

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Reimbursements Earnand Refunds 

16

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders (column 8 of the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unfilled Customer Ord

17

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts (column 9 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Undelivered Orders anContracts 

18

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities (column 10 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Accounts Payable 

Bulletin No. 2018-04 VII ESR - 4 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

19

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unobligated Balance 

20

Outlay Reconciliation

The net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central Accounting and Reporting System (net outlays on the SMAF file).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF Account Type = EXPND SF133 Lines 

21

Fiscal Year Budgetary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated Beginning Balance

22

Beginning Proprietary Account Balance

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning Proprietary Balance 

23

Ending Proprietary Account Balance

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Proprietary Ba

Bulletin No. 2018-04 VII ESR - 5 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

24

Ending Budgetary Account Balance

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Budgetary Bal

25

Ending Memo Account Balance

The sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Memo Balance 

26

Pre-closing Bal = Beg Bal for 420100

Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Pre-closing Balance 

27

Pre-closing Bal = Beg Bal for 413900

Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Pre-closing Balance 

Bulletin No. 2018-04 VII ESR - 6 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

28

Pre-closing Bal = Beg Bal for 414900

Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Pre-closing Balance 

29

Pre-closing Bal = Beg Bal for 310000

Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Pre-closing Balance 

30

Pre-closing Bal = Beg Bal for 331000

Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Pre-closing Balance 

31

Imputed Financing Source/Cost Edit

The sum of USSGL accounts 578000 and 673000 must equal zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Imputed Financing Source/Cost 

32

Appropriations Used and Expended Appropriations Edit

USSGL account 310700 and USSGL account 570000 must equal the sum of zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Appropriations Used/Expended 

Bulletin No. 2018-04 VII ESR - 7 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

33

UCAD Reciprocal Category 7 Transferred-In

The sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC transactions for a TAS must equal USSGL 574000.

Proposed Analytical USSGL / SMAF All

Appropriated Special/TFund Receipts TransfeIn 

34

UCAD Reciprocal Category 7 Transferred-Out

The sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC transactions for a TAS must equal USSGL 574500.

Proposed Analytical USSGL / SMAF All

Appropriated Special/TFund Receipts TransfeOut 

35

UCAD Reciprocal Category 8 Transferred-In

The sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC transactions for a TAS must equal the sum of the USSGL 310200 and 575500

Proposed Analytical USSGL / SMAF All

Appropriation and BalTransfers-In 

36

UCAD Reciprocal Category 8 Transferred-Out

The sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Transfer, Decrease (BXFERD) BETC transactions for a TAS must equal the sum of the USSGL 310300 and 576500

Proposed Analytical USSGL / SMAF All

Appropriation and BalTransfers-Out 

Bulletin No. 2018-04 VII ESR - 8 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

37

Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of USSGL accounts 412800, 412900, 416700, 417000, 417300 and 417500

Proposed Analytical USSGL / SMAF Account Type = EXPND

Appropriation TransfeBudgetary 

38

Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD"

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of USSGL accounts 417600, 419000, 419100, 419200, 419300, 435600, 483100 and 493100 for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Balance Transfers Budgetary 

39

Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"

The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL accounts 415100, 415200, 439200 and 439300

Proposed Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Budg

40

UCAD Reciprocal Category 11 Capital TransfersIn

The sum of Capital Transfer BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

Proposed Analytical USSGL / SMAF All Capital Transfers-In 

41

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transfer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600

Proposed Analytical USSGL / SMAF All Capital Transfers-Out 

Bulletin No. 2018-04 VII ESR - 9 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

42

Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL Account Type = EXPND Withdrawn Authority

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current fiscal year.

Proposed Analytical

Statement Line / Statement Line All Reclassified Balance 

44

Reclassified Balance Sheet Check

The Total Assets line must equal the Total Liabilities and Net Position line.

Proposed Analytical

Statement Line / Statement Line All Total Assets

45

Fiscal Year Proprietary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated Beginning Balance

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year Adjustments Backdate

Bulletin No. 2018-04 VII ESR - 10 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

47

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year Adjustments Not Back

48

Budgetary USSGL Accounts and Reappropriations

The sum of Reappropriation (RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Budgetary ReapproprTransferred-Out 

49

Normal Warrants Edit (4000 series)

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should equal the sum of USSGL accounts 411100, 411200, 411500, 411700, 411800, and 411900.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

50

Normal Warrants Edit

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should equal USSGL account 310100.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

Bulletin No. 2018-04 VII ESR - 11 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

51

USSGLs 415700 and 439700

The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415700 

52

USSGLs 415800 and 439800

The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415800 

53

Spending Authority, Collected, Discretionary

Spending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.

Fatal Period # 01/02/03/04/05/06/07

Statement Line / Statement Line Account Type = EXPND

Spending Authority froOffsetting Collections, Discretionary 

54

Spending Authority, Collected, Mandatory

Spending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.

Fatal Period # 01/02/03/04/05/06/07

Statement Line / Statement Line Account Type = EXPND

Spending Authority froOffsetting Collections, Mandatory 

55

Total Reimbursable and Direct Obligations

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Total Reimbursable anDirect Obligations 

56

Fiscal Service InvestmentsInterest Payable

The amounts of Interest Payable that are submitted by Fiscal Service must equal the sum of each Agency's reciprocal Interest Receivable USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest

Bulletin No. 2018-04 VII ESR - 12 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

57

Fiscal Service InvestmentsLiabilities (Securities Issued, Discount, Premium, and Amortization)

The sum of liabilities that are submitted by Fiscal Service must equal the sum of each agency's reciprocal asset USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Assets 

58

Fiscal Service InvestmentsInterest Expense

The amounts of interest expense that are submitted by Fiscal Service must equal the sum of each agency's reciprocal revenue USSGLs (Including Gains and Losses)

Proposed Analytical USSGL / Fiduciary All Reciprocal Revenue

59

Fiscal Service BorrowingsReceivable

The amounts of Receivables that are submitted by Fiscal Service must equal the amount of each Agency's Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

60

Fiscal Service Borrowings- Asset

The amounts of Assets that are submitted by Fiscal Service must equal the amount of each Agency's reciprocal Liability USSGL

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

61

Fiscal Service BorrowingsRevenue

The amount of Revenue that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest Expense USSGL

Proposed Analytical USSGL / Fiduciary All

Reciprocal Interest Expense 

Bulletin No. 2018-04 VII ESR - 13 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

62

FFB BorrowingsReceivables

The amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

63

FFB BorrowingsAsset

The amount of Assets that are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

64

FFB BorrowingsRevenue

The amount of Interest Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal Interest Expense US SGLs

Proposed Analytical USSGL / Fiduciary All

Reciprocal Interest Expense 

65

Cancelled Authority Edit

The BETC balances from the Central Accounting and Reporting System (CARS) that represent year-end cancelled authority activity should equal USSGL account 435000 Fatal Period # 12 Statement Line / SMAF All Cancelled Authority U

66

Adjustments to Indefinite Appropriations Edit

The sum of Indefinite Yearend Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TAS Fatal Period # 12 Statement Line / SMAF All

Adjustments to IndefinAppropriations USSG

Bulletin No. 2018-04 VII ESR - 14 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

67

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

The total End balance for USSGL 411400 must equal the balance for BETCs related to collections to available receipts in CARS.

Fatal Period # 09/10/11/12 Statement Line / SMAF All USSGL 

68

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

The sum of the ending balances in USSGL accounts 411300, 438700, and 438800 must equal the balance of BETCs related to Unappropriated Special and Trust Funds in CARS.

Fatal Period # 09/10/11/12 Statement Line / SMAF All USSGL 

69

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" must equal zero for each reported TAS.

Fatal Period # 08/09/10/11/12 USSGL / Zero All USSGL Accounts 

70

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" must equal zero for each reported TAS.

Fatal Period # 08/09/10/11/12 USSGL / Zero All USSGL Accounts 

71

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" must equal zero for each reported TAS.

Fatal Period # 08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2018-04 VII ESR - 15 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

72

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" must equal zero for each reported TAS.

Fatal Period # 08/09/10/11/12 USSGL / Zero All USSGL Accounts 

73

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must equal zero for each reported TAS.

Fatal Period # 08/09/10/11/12 USSGL / Zero All USSGL Accounts 

74

SF133 Line 1050 Balance Check

The value of SF133 line 1050 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1050 

75

SF133 Line 1160 Balance Check

The value of SF133 line 1160 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1160 

76

SF133 Line 1180 Balance Check

The value of SF133 line 1180 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1180 

77

SF133 Line 1340 Balance Check

The value of SF133 line 1340 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1340 

78

SF133 Line 1540 Balance Check

The value of SF133 line 1540 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1540 

79

SF133 Line 1750 Balance Check

The value of SF133 line 1750 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1750 

80

SF133 Line 1260 Balance Check

The value of SF133 line 1260 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1260 

81

SF133 Line 1280 Balance Check

The value of SF133 line 1280 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1280 

Bulletin No. 2018-04 VII ESR - 16 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

82

SF133 Line 1440 Balance Check

The value of SF133 line 1440 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1440 

83

SF133 Line 1640 Balance Check

The value of SF133 line 1640 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1640 

84

SF133 Line 1850 Balance Check

The value of SF133 line 1850 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1850 

85

SF133 Line 4030 Balance Check

The value of SF133 line 4030 must be less than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4030 

86

SF133 Line 4033 Balance Check

The value of SF133 line 4033 must be less than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4033 

87

SF133 Line 4034 Balance Check

The value of SF133 line 4034 must be less than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4034 

88

SF133 Line 4120 Balance Check

The value of SF133 line 4120 must be less than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4120 

89

SF133 Line 4123 Balance Check

The value of SF133 line 4123 must be less than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4123 

90

SF133 Line 4124 Balance Check

The value of SF133 line 4124 must be less than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4124 

91

SF133 Line 4010 Balance Check

The value of SF133 line 4010 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4010 

92

SF133 Line 4011 Balance Check

The value of SF133 line 4011 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4011 

93

SF133 Line 4100 

Balance Check

The value of SF133 line 4100 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4100 

Bulletin No. 2018-04 VII ESR - 17 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

94

SF133 Line 4101 Balance Check

The value of SF133 line 4101 must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4101 

95

SF133 Line 4110 Balance Check

The value of this line must be greater than or equal to zero.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4110 

96

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Discretionary gross oufrom new authority

97

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority (SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

Fatal Period # 08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Mandatory gross outlafrom new authority

950

Custodial Activity Verification 1

The sum of USSGL accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Proposed Analytical

Statement Line / Statement Line All Liability 

Bulletin No. 2018-04 VII ESR - 18 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

951

Custodial Activity Verification 2

The sum of USSGL accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Proposed Analytical

Statement Line / Statement Line All Liability 

Bulletin No. 2018-04 VII ESR - 19 
Part 2

1

USSGL 

Account 

Number Begin/End SMAF

101000 E FBWT

153200 E

Left Side Attribute Combination Right Side Attribute Combination

Fund Balance With Treasury 

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting 

and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 1 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1000 - Unobligated balance 

brought forward, Oct 1

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1010 - Unobligated balance 

transferred to other accounts (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1011 - Unobligated balance 

transferred from other accounts

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1012 - Unobligated balance 

transfers between expired and 

unexpired accounts (+ or -)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1013 - Unobligated balance of 

contract authority transferred 

to or from other accounts (net) 

(+ or -)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1020 - Adjustment to 

unobligated balance brought 

forward, Oct 1 (+ or -)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2201 - Available in the current 

period

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1022 - Capital transfer of 

unobligated balances to general 

fund (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2202 - Available in subsequent 

periods

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1023 - Unobligated balances 

applied to repay debt (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2203 - Anticipated (+ or -) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1024 - Unobligated balance of 

borrowing authority withdrawn 

(-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2301 - Available in the current 

period

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1025 - Unobligated balance of 

contract authority withdrawn (-

)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2302 - Available in subsequent 

periods

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1026 - Adjustment for change 

in allocation of trust fund 

limitation or foreign exchange 

valuation

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2303 - Anticipated (+ or -) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1027 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (special and nonrevolving trust funds)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2401 - Deferred +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1028 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (revolving 

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2402 - Withheld pending 

rescission

+

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

Bulletin No. 2018-04 VII EDR - 2 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1029 - Other balances 

withdrawn to Treasury (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2403 - Other +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1030 - Other balances 

withdrawn to special or trust 

funds (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2413 - Expired unobligated 

balance: end of year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1031 - Other balances not 

available (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1032 - Refunds and recoveries 

temporarily precluded from 

obligation (special and trust 

funds) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1035 - Unobligated balance 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1040 - Anticipated 

nonexpenditure transfers of 

unobligated balances (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1041 - Anticipated recoveries 

of prior year unpaid and paid 

obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1042 - Anticipated capital 

transfers and redemption of 

debt (unobligated balances) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

in prior year (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Reappropriation +

Bulletin No. 2018-04 VII EDR - 3 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1150 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1151 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1152 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

Bulletin No. 2018-04 VII EDR - 4 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1153 - Anticipated reductions 

to appropriations by offsetting 

collections or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1170 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1171 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1172 - Advance appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1173 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1174 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1175 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1176 - Anticipated 

nonexpenditure transfers of 

advanced appropriations (net) 

(+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1200 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1201 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1204 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

Bulletin No. 2018-04 VII EDR - 5 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1250 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1251 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1252 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1273 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1274 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1275 - Advance appropriations 

temporarily reduced (-)

+

Bulletin No. 2018-04 VII EDR - 6 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1276 - Anticipated 

nonexpenditure transfers of 

advanced appropriations (net) 

(+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1300 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1320 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1330 - Anticipated reductions 

to current fiscal year borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1400 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1420 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1421 - Borrowing authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1422 - Borrowing authority 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1423 - Borrowing authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1430 - Anticipated reductions 

to current fiscal year borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

Bulletin No. 2018-04 VII EDR - 7 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1530 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1531 - Anticipated adjustments 

to current year contract 

authority (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1603 - Contract authority 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1610 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1611 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1620 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1621 - Contract authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1622 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1630 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1631 - Anticipated adjustments 

to current year contract 

authority (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1702 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1710 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

Bulletin No. 2018-04 VII EDR - 8 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1728 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1740 - Anticipated collections, 

reimbursements, and other 

income

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1741 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1742 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

Bulletin No. 2018-04 VII EDR - 9 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1822 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1823 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1825 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1827 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1840 - Anticipated collections, 

reimbursements, and other 

income

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1841 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1842 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

Bulletin No. 2018-04 VII EDR - 10 March 2018
Part 2

3

USSGL Account 

Number Begin/End Zero

412200 B 0

412600 B

412700 B

413600 B

413700 B

413900 B

414900 B

415300 B

416600 B

417100 B

417200 B

420100 B

420190 B

422100 B

422200 B

422500 B

425100 B

428300 B

428500 B

428600 B

428700 B

429500 B

429590 B

436000 B

438400 B

439400 B

439700 B

439800 B

445000 B

462000 B

462090 B

462091 B

463500 B

465000 B

480100 B

480200 B

490100 B

490800 B

Left Side Attribute Combination Right Side Attribute Combination

Beginning Budgetary Account Balance 

The sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 11 March 2018
Part 2

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

101000 E G 412400 E

109000 E G 412700 E F

112000 E N 415700 E C

112500 E N 415700 E P

113000 E N 415800 E

119090 E 417200 E F

119305 E 432000 E

119306 E 435700 E

119307 E 436000 E

119309 E 438200 E D

119333 E 438200 E P

119400 E N 438200 E S

120500 E N 438300 E P

120900 E N 438300 E S

135090 E 438400 E D

135990 E 438400 E P

161000 E F 438400 E S

161100 E F 439400 E

161800 E E 439401 E

162000 E E 439600 E

162000 E F 439700 E C

162100 E F 439700 E P

163000 E F 439700 E B

163100 E F 439701 E

163300 E F 439800 E S

167000 E N 439801 E

167100 E N 439900 E

167200 E N 442000 E

167900 E N 443000 E

403200 E 445000 E

403400 E 451000 E

404200 E 461000 E

404400 E 462000 E

404700 E B 462090 E

404700 E P 462091 E

404700 E S 463000 E

404800 E 463500 E

405000 E 465000 E

406000 E 470000 E

407000 E 472000 E

408100 E B 480100 E

408100 E C 483100 E F

408100 E D 487100 E

408100 E P 488100 E

408100 E R 490100 E

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 12 March 2018
Part 2

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

408100 E S 493100 E F

408200 E B 497100 E

408200 E C 498100 E

408200 E D

408200 E P

408200 E R

408200 E S

408300 E B

408300 E C

408300 E D

408300 E P

408300 E R

408300 E S

412000 E

412100 E P

412100 E S

412300 E B

412300 E P

412300 E S

412600 E B F

412600 E P F

413100 E

413200 E S

413300 E

413400 E

413500 E P

413500 E S

413600 E

413700 E F

413900 B

414000 E P

414000 E S

414100 E

414300 E

414400 E

414500 E

414900 B

415300 E F

415400 E

415500 E

416000 E C

416000 E D

416000 E P

416000 E S

416500 E

Bulletin No. 2018-04 VII EDR - 13 March 2018
Part 2

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

416600 E F

416800 E F

417100 E F

418000 E

418300 E P

418300 E R

418300 E S

419900 E F

421000 E

421500 E

422100 E E

422100 E F

422500 E

423000 E E

423000 E F

423200 E F

423300 E E

423300 E F

423400 E F

424000 E

425100 E E

425100 E F

428300 E

428500 E

428600 E

428700 E

431000 E

438200 E B

438200 E C

438400 E B

438400 E C

439200 E B

439200 E C

439300 E B

439300 E C

459000 E

469000 E

Bulletin No. 2018-04 VII EDR - 14 March 2018
Part 2

5

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

112000 E N FHOT

112500 E N

113000 E N

113500 E N

120500 E N

120900 E N

Left Side Attribute Combination Right Side Attribute Combination

Funds Held Outside of Treasury Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) 

from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 15 March 2018
Part 2

6

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

119400 E N HOLDSDR

Left Side Attribute Combination Right Side Attribute Combination

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights 

(HOLDSDR) from the Central Accounting and reporting System (CARS)~.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 16 March 2018
Part 2

7

USSGL 

Account 

Number Begin/End Business Line

119305 E RESPOS

119306 E

119307 E

119309 E

119333 E

Left Side Attribute Combination Right Side Attribute Combination

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the 

Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 17 March 2018
Part 2

8

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161100 E F UNRLDISC

161100 E N

162100 E F

Left Side Attribute Combination Right Side Attribute Combination

Unrealized Discount Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the 

Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 18 March 2018
Part 2

9

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

162000 E F INVAGNCYSEC

Left Side Attribute Combination Right Side Attribute Combination

Investment of Agency Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities 

(INVAGNCYSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 19 March 2018
Part 2

10

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161800 E E INVFORSEC

162000 E E INVNONFEDSEC

167000 E N

167100 E N

167200 E N

167900 E N

Left Side Attribute Combination Right Side Attribute Combination

Investments in Non-Federal Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities 

(INVNONFEDSEC and INVFORSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 20 March 2018
Part 2

11

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161800 E N CGHNONFEDSEC

162000 E N

162100 E N

162200 E N

Left Side Attribute Combination Right Side Attribute Combination

Change in Non-Federal Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities 

(CGHNONFEDSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 21 March 2018
Part 2

12

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161000 E F INVUSTREASSEC

161000 E N

163000 E F

Left Side Attribute Combination Right Side Attribute Combination

Investment in US Treasury Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities 

(INVUSTREASSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 22 March 2018
Part 2

13

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

163100 E F ANAMTDISCPREM

163300 E F

Left Side Attribute Combination Right Side Attribute Combination

Unamortized Discount and Premium Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium 

(ANAMTDISCPREM) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 23 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 14

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected - SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4031 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected - SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting governmental 

collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

4121 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4122 - Interest on uninvested 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting governmental 

collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3000 - Unpaid obligations, 

brought forward, Oct 1

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3001 - Adjustment to unpaid 

obligations, brought forward, 

Oct 1 (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3030 - Unpaid obligations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3031 - Unpaid obligations 

transferred from other accounts

+

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning 

obligated balance plus obligated balance transfers minus net obligated balance. 

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Proof 

Bulletin No. 2018-04 VII EDR - 24 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 14

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning 

obligated balance plus obligated balance transfers minus net obligated balance. 

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Proof 

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3050 - Unpaid obligations, end 

of year

-

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3060 - Uncollected pymts, Fed 

sources, brought forward, Oct 

1 (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3061 - Adjustment to 

uncollected pymts, Fed 

sources, brought forward, Oct 

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3080 - Uncollected pymts, Fed 

sources transferred to other 

accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3081 - Uncollected pymts, Fed 

sources transferred from other 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3090 - Uncollected pymts, Fed 

sources, end of year (-)

-

Bulletin No. 2018-04 VII EDR - 25 March 2018
Part 2

15

USSGL Account 

Number Begin/End Zero

408100 E 0

408200 E

408300 E

413700 E

415300 E

415400 E

416600 E

416800 E

417100 E

419900 E

422500 E

423200 E

423300 E

423400 E

425100 E

428300 E

428500 E

428600 E

428700 E

Left Side Attribute Combination Right Side Attribute Combination

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108).

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 26 March 2018
Part 2

16

USSGL Account 

Number Begin/End Zero

422100 E 0

423000 E

Left Side Attribute Combination Right Side Attribute Combination

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders (column 8 of the 2108). 

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 27 March 2018
Part 2

17

USSGL Account 

Number Begin/End Zero

480100 E 0

483100 E

487100 E

488100 E

Left Side Attribute Combination Right Side Attribute Combination

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts (column 9 from the 2108). 

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 28 March 2018
Part 2

18

USSGL Account 

Number Begin/End Zero

412400 E 0

412700 E

417200 E

432000 E

490100 E

493100 E

497100 E

498100 E

Left Side Attribute Combination Right Side Attribute Combination

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities (column 10 from the 2108). 

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 29 March 2018
Part 2

19

USSGL Account 

Number Begin/End Zero

415700 E 0

415800 E

438200 E

438300 E

439400 E

439401 E

439600 E

439700 E

439701 E

439800 E

439801 E

439900 E

442000 E

443000 E

445000 E

451000 E

461000 E

462000 E

463000 E

465000 E

470000 E

472000 E

Left Side Attribute Combination Right Side Attribute Combination

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108).

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 30 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 20

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand SMAF

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ NET_OUTLAY

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4031 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting governmental 

collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4121 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4122 - Interest on uninvested 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting governmental 

collections (-)

+

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central 

Accounting and Reporting System (net outlays on the SMAF file).

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Outlay Reconciliation

Bulletin No. 2018-04 VII EDR - 31 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 21

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Please see Closing Edits Report.

CL: Closing Edits

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS 

calculated beginning balances.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fiscal Year Budgetary Closing Edit

Bulletin No. 2018-04 VII EDR - 32 March 2018
Part 2

22

USSGL Account 

Number Begin/End Zero

101000 B 0

110100 B

110300 B

110900 B

111000 B

112000 B

112500 B

113000 B

113500 B

114500 B

119000 B

119090 B

119305 B

119306 B

119307 B

119309 B

119333 B

119400 B

119500 B

120000 B

120500 B

120900 B

125000 B

131000 B

131900 B

132000 B

132100 B

132500 B

132900 B

133000 B

133500 B

134000 B

134100 B

134200 B

134300 B

134400 B

134500 B

134600 B

134700 B

134800 B

135000 B

135090 B

135100 B

135900 B

135990 B

136000 B

136100 B

136300 B

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 33 March 2018
Part 2

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

136500 B

136700 B

136800 B

137000 B

137100 B

137300 B

137500 B

137700 B

137800 B

138000 B

138100 B

138400 B

138500 B

138900 B

139900 B

141000 B

151100 B

151200 B

151300 B

151400 B

151600 B

151900 B

152100 B

152200 B

152300 B

152400 B

152500 B

152600 B

152700 B

152900 B

153100 B

153200 B

154100 B

154200 B

154900 B

155100 B

155900 B

156100 B

156900 B

157100 B

157200 B

159100 B

159900 B

161000 B

161100 B

161200 B

161300 B

161800 B

Bulletin No. 2018-04 VII EDR - 34 March 2018
Part 2

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

162000 B

162100 B

162200 B

162300 B

163000 B

163100 B

163300 B

164200 B

164300 B

164400 B

164500 B

164600 B

164700 B

165000 B

165100 B

165200 B

165300 B

167000 B

167100 B

167200 B

167900 B

169000 B

171100 B

171200 B

171900 B

172000 B

173000 B

173900 B

174000 B

174900 B

175000 B

175900 B

181000 B

181900 B

182000 B

182900 B

183000 B

183200 B

183900 B

184000 B

184900 B

189000 B

189900 B

192100 B

192300 B

192500 B

198000 B

199000 B

Bulletin No. 2018-04 VII EDR - 35 March 2018
Part 2

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

199500 B

199900 B

201000 B

211000 B

211200 B

212000 B

213000 B

214000 B

214100 B

214200 B

215000 B

215500 B

216000 B

217000 B

218000 B

219000 B

219100 B

219200 B

219300 B

221000 B

221100 B

221300 B

221500 B

221600 B

221700 B

221800 B

222000 B

222500 B

229000 B

231000 B

232000 B

240000 B

241000 B

251000 B

251100 B

252000 B

253000 B

253100 B

253200 B

253300 B

253400 B

254000 B

259000 B

261000 B

262000 B

263000 B

265000 B

266000 B

Bulletin No. 2018-04 VII EDR - 36 March 2018
Part 2

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

267000 B

269000 B

291000 B

292000 B

292200 B

292300 B

294000 B

296000 B

297000 B

298000 B

298500 B

299000 B

299500 B

310000 B

320000 B

331000 B

340000 B

Bulletin No. 2018-04 VII EDR - 37 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

101000 E 0

109000 E

110100 E

110300 E

110900 E

111000 E

112000 E

112500 E

113000 E

113500 E

114500 E

119000 E

119090 E

119305 E

119306 E

119307 E

119309 E

119333 E

119400 E

119500 E

120000 E

120500 E

120900 E

125000 E

131000 E

131900 E

132000 E

132100 E

132500 E

132900 E

133000 E

133500 E

134000 E

134100 E

134200 E

134300 E

134400 E

134500 E

134600 E

134700 E

134800 E

135000 E

135090 E

135100 E

135900 E

135990 E

136000 E

136100 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 38 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

136300 E

136500 E

136700 E

136800 E

137000 E

137100 E

137300 E

137500 E

137700 E

137800 E

138000 E

138100 E

138400 E

138500 E

138900 E

139900 E

141000 E

151100 E

151200 E

151300 E

151400 E

151600 E

151900 E

152100 E

152200 E

152300 E

152400 E

152500 E

152600 E

152700 E

152900 E

153100 E

153200 E

154100 E

154200 E

154900 E

155100 E

155900 E

156100 E

156900 E

157100 E

157200 E

159100 E

159900 E

161000 E

161100 E

161200 E

161300 E

Bulletin No. 2018-04 VII EDR - 39 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

161800 E

162000 E

162100 E

162200 E

162300 E

163000 E

163100 E

163300 E

164200 E

164300 E

164400 E

164500 E

164600 E

164700 E

165000 E

165100 E

165200 E

165300 E

167000 E

167100 E

167200 E

167900 E

169000 E

171100 E

171200 E

171900 E

172000 E

173000 E

173900 E

174000 E

174900 E

175000 E

175900 E

181000 E

181900 E

182000 E

182900 E

183000 E

183200 E

183900 E

184000 E

184900 E

189000 E

189900 E

192100 E

192300 E

192500 E

198000 E

Bulletin No. 2018-04 VII EDR - 40 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

199000 E

199500 E

199900 E

201000 E

209010 E

211000 E

211200 E

212000 E

213000 E

214000 E

214100 E

214200 E

215000 E

215500 E

216000 E

217000 E

218000 E

219000 E

219100 E

219200 E

219300 E

221000 E

221100 E

221300 E

221500 E

221600 E

221700 E

221800 E

222000 E

222500 E

229000 E

231000 E

232000 E

240000 E

241000 E

251000 E

251100 E

252000 E

253000 E

253100 E

253200 E

253300 E

253400 E

254000 E

259000 E

261000 E

262000 E

263000 E

Bulletin No. 2018-04 VII EDR - 41 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

265000 E

266000 E

267000 E

269000 E

291000 E

292000 E

292200 E

292300 E

294000 E

296000 E

297000 E

298000 E

298500 E

299000 E

299500 E

310000 E

310100 E

310200 E

310300 E

310500 E

310600 E

310700 E

310800 E

310900 E

320000 E

320100 E

320110 E

320600 E

320700 E

331000 E

340000 E

341000 E

342000 E

510000 E

510900 E

520000 E

520900 E

531000 E

531100 E

531200 E

531300 E

531400 E

531500 E

531700 E

531800 E

531900 E

532000 E

532400 E

Bulletin No. 2018-04 VII EDR - 42 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

532500 E

532900 E

540000 E

540500 E

540600 E

540900 E

550000 E

550900 E

560000 E

560900 E

561000 E

561900 E

564000 E

564900 E

565000 E

565900 E

570000 E

570005 E

570500 E

570800 E

570900 E

571000 E

571200 E

572000 E

573000 E

574000 E

574500 E

575000 E

575500 E

575600 E

576000 E

576500 E

576600 E

577500 E

577600 E

577700 E

577800 E

578000 E

579000 E

579001 E

579010 E

579100 E

579200 E

579500 E

580000 E

580100 E

580200 E

580300 E

Bulletin No. 2018-04 VII EDR - 43 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

580400 E

580500 E

580600 E

582000 E

582100 E

582200 E

582300 E

582400 E

582500 E

582600 E

583000 E

583100 E

583200 E

583300 E

583400 E

583500 E

583600 E

589000 E

589100 E

589200 E

589300 E

589400 E

589500 E

589600 E

590000 E

590900 E

591900 E

591910 E

592100 E

592200 E

592300 E

599000 E

599100 E

599300 E

599400 E

599700 E

599800 E

610000 E

615000 E

619000 E

619900 E

631000 E

632000 E

633000 E

633800 E

634000 E

640000 E

650000 E

Bulletin No. 2018-04 VII EDR - 44 March 2018
Part 2

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

660000 E

661000 E

671000 E

672000 E

673000 E

679000 E

679500 E

680000 E

685000 E

690000 E

711000 E

711100 E

711200 E

717100 E

717200 E

718000 E

718100 E

719000 E

719090 E

719100 E

721000 E

721100 E

721200 E

727100 E

727200 E

728000 E

728100 E

729000 E

729090 E

729100 E

729200 E

730000 E

740000 E

740100 E

740500 E

750000 E

760000 E

771000 E

Bulletin No. 2018-04 VII EDR - 45 March 2018
Part 2

24

USSGL Account 

Number Begin/End Zero

403200 E 0

403400 E

404200 E

404400 E

404700 E

404800 E

405000 E

406000 E

407000 E

408100 E

408200 E

408300 E

411100 E

411200 E

411300 E

411400 E

411500 E

411600 E

411700 E

411800 E

411900 E

411990 E

411991 E

411992 E

411993 E

411994 E

412000 E

412100 E

412200 E

412300 E

412400 E

412500 E

412600 E

412700 E

412800 E

412900 E

413000 E

413100 E

413200 E

413300 E

413400 E

413500 E

413600 E

413700 E

413800 E

413900 E

414000 E

414100 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 46 March 2018
Part 2

24

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414200 E

414300 E

414400 E

414500 E

414600 E

414700 E

414800 E

414900 E

415000 E

415100 E

415200 E

415300 E

415400 E

415500 E

415700 E

415800 E

415900 E

415901 E

416000 E

416500 E

416600 E

416700 E

416800 E

417000 E

417100 E

417200 E

417300 E

417500 E

417590 E

417600 E

417690 E

418000 E

418300 E

419000 E

419100 E

419200 E

419300 E

419500 E

419600 E

419700 E

419900 E

420100 E

420190 E

421000 E

421200 E

421500 E

422100 E

422200 E

Bulletin No. 2018-04 VII EDR - 47 March 2018
Part 2

24

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

422500 E

423000 E

423100 E

423200 E

423300 E

423400 E

424000 E

425100 E

425200 E

425300 E

425500 E

426000 E

426100 E

426200 E

426300 E

426400 E

426500 E

426600 E

426700 E

426800 E

427100 E

427300 E

427500 E

427600 E

427700 E

428300 E

428500 E

428600 E

428700 E

429000 E

429500 E

429590 E

431000 E

432000 E

435000 E

435100 E

435190 E

435500 E

435600 E

435700 E

436000 E

437000 E

438200 E

438300 E

438400 E

438700 E

438800 E

439000 E

Bulletin No. 2018-04 VII EDR - 48 March 2018
Part 2

24

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439100 E

439200 E

439300 E

439400 E

439401 E

439500 E

439600 E

439700 E

439701 E

439800 E

439801 E

439900 E

442000 E

443000 E

445000 E

451000 E

459000 E

461000 E

462000 E

462090 E

462091 E

463000 E

463500 E

465000 E

469000 E

470000 E

472000 E

480100 E

480200 E

483100 E

483200 E

487100 E

487200 E

488100 E

488200 E

490100 E

490200 E

490800 E

493100 E

497100 E

497200 E

498100 E

498200 E

Bulletin No. 2018-04 VII EDR - 49 March 2018
Part 2

25

USSGL Account 

Number Begin/End Zero

880100 E 0

880200 E

880300 E

880400 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Memo Account Balance 

The sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 50 March 2018
Part 2

26

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

420100 B 420100 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 420100

Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year.

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 51 March 2018
Part 2

27

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

413900 B 413900 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 413900

Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 52 March 2018
Part 2

28

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

414900 B 414900 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 414900

Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 53 March 2018
Part 2

29

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

310000 B 310000 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 310000

Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 54 March 2018
Part 2

30

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

331000 B 331000 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 331000

Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 55 March 2018
Part 2

31

USSGL Account 

Number Begin/End Zero

578000 E 0

673000 E

Left Side Attribute Combination Right Side Attribute Combination

Imputed Financing Source/Cost Edit 

The sum of USSGL accounts 578000 and 673000 must equal zero. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 56 March 2018
Part 2

32

USSGL Account 

Number Begin/End Zero

310700 E 0

570000 E

Left Side Attribute Combination Right Side Attribute Combination

Appropriations Used and Expended Appropriations Edit 

USSGL account 310700 and USSGL account 570000 must equal the sum of zero.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 57 March 2018
Part 2

33

USSGL 

Account 

Number Begin/End BETC

574000 E APSPCEXP

SRRCTUR

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 7 Transferred-In

The sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC 

transactions for a TAS must equal USSGL 574000.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 58 March 2018
Part 2

34

USSGL 

Account 

Number Begin/End BETC

574500 E APSPCUR

SRRCTEXP

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 7 Transferred-Out

The sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC 

transactions for a TAS must equal USSGL 574500.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 59 March 2018
Part 2

35

USSGL 

Account 

Number Begin/End BETC

310200 E AXFERC

575500 E BXFERC

NETC

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 8 Transferred-In

The sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC 

transactions for a TAS must equal the sum of the USSGL 310200 and 575500 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 60 March 2018
Part 2

36

USSGL 

Account 

Number Begin/End BETC

310300 E AXFERD

576500 E BXFERD

NETCAJ

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 8 Transferred-Out

The sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Transfer, Decrease (BXFERD) BETC 

transactions for a TAS must equal the sum of the USSGL 310300 and 576500 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 61 March 2018
Part 2

37

USSGL 

Account 

Number Begin/End BETC

412800 E AXFERC

412900 E AXFERD

416700 E

417000 E

417300 E

417500 E

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of 

USSGL accounts 412800, 412900, 416700, 417000, 417300 and 417500 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 62 March 2018
Part 2

38

USSGL 

Account 

Number Begin/End BETC

417600 E BXFERC

419000 E BXFERD

419100 E

419200 E

419300 E

419600 E

419700 E

435600 E

483100 E

493100 E

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD" 

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of USSGL 

accounts 417600, 419000, 419100, 419200, 419300, 435600, 483100 and 493100 for that TAS.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 63 March 2018
Part 2

39

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fund Type BETC

415100 E S EC CXFERC

415100 E S EG CXFERD

415100 E S EM

415100 E S EP

415100 E S ER

415100 E S ES

415100 E S ET

415100 E S TR

415200 E EC

415200 E EG

415200 E EM

415200 E EP

415200 E ER

415200 E ES

415200 E ET

415200 E TR

439200 E D ES

439200 E D ET

439200 E P ES

439200 E P ET

439200 E R ES

439200 E R ET

439200 E S ES

439200 E S ET

439300 E D ES

439300 E D ET

439300 E P ES

439300 E P ET

439300 E R ES

439300 E R ET

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"

The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL 

accounts 415100, 415200, 439200 and 439300

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 64 March 2018
Part 2

40

USSGL 

Account 

Number Begin/End BETC

575600 E CXFERC

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 11 Capital Transfers- In 

The sum of Capital Transfer BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 65 March 2018
Part 2

41

USSGL 

Account 

Number Begin/End BETC

576600 E CXFERD

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transfer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 66 March 2018
Part 2

42

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

413400 E X 487100 E X

414400 E X 497100 E X

Left Side Attribute Combination Right Side Attribute Combination

Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 

497100.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 67 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 9.1 - Net Position - funds from 

dedicated collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

1 - Net position, beginning of 

period

+

Reclassified Balance Sheet 9.2 - Net Position - funds other 

than those from dedicated 

collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.1 - Changes in accounting 

principles

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.2 - Corrections of errors - 

non-federal

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.3 - Corrections of errors - 

years preceding the prior year - 

non-federal

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.1 - Changes in accounting 

principles - federal (RC 29) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.2 - Corrections of errors - 

federal (RC 29)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.3 - Corrections of errors - 

years preceding the prior year - 

federal (RC 29)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.1 - Individual income tax and 

tax withholdings (for use by 

Treasury only)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.2 - Corporation income taxes 

(for use by Treasury only)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.3 - Excise taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.4 - Unemployment taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.5 - Customs duties +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.6 - Estate and gift taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.7 - Other taxes and receipts +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.8 - Miscellaneous earned 

revenues/2

+

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes 

in Net Position for the current fiscal year.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Bulletin No. 2018-04 VII EDR - 68 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes 

in Net Position for the current fiscal year.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.1 - Federal securities interest 

revenue including associated 

gains and losses (nonexchange) (RC 03) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.2 - Borrowings and other 

interest revenue (nonexchange) (RC 05) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.3 - Benefit program revenue 

(non-exchange) (RC 26) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.4 - Other taxes and receipts 

(RC 45) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.1 - Appropriations received 

as adjusted (rescissions and 

other adjustments) (RC 41) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.2 - Appropriations used (RC 

39)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.3 - Appropriations expended 

(RC 38) / 1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.4 - Appropriation of 

unavailable special or trust 

fund receipts transfers-in (RC 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.5 - Appropriation of 

unavailable special or trust 

fund receipts transfers-out (RC 

07) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.6 - Non-expenditure transfersin of unexpended 

appropriations and financing 

sources (RC 08) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.7 - Non-expenditure transfersout of unexpended 

appropriations and financing 

sources (RC 08) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.8 - Expenditure transfers-in 

of financing sources (RC 09) 

/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.9 - Expenditure transfers-out 

of financing sources (RC 09) 

/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.10 - Non-expenditure transferin of financing sources - 

capital transfers (RC 11)

+

Bulletin No. 2018-04 VII EDR - 69 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes 

in Net Position for the current fiscal year.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.11 - Non-expenditure 

transfers-out of financing 

sources - capital transfers (RC 

11)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.12 - Revenue and Other 

Financing Sources - 

Cancellations (RC 36)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.13 - Collections for others 

transferred to the General Fund 

of the U.S. Government (RC 

44)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.14 - Other budgetary 

financing sources (RC 29) /1, 8

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.15 - Warrants issued (RC 41) +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.16 - Appropriations 

outstanding - used (RC 39)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.17 - General Fund of the U.S. 

Government financed 

appropriations - expended (RC 

38) / 1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.18 - Trust fund warrants 

issued net of adjustments (RC 

45) 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.19 - Cancellations of 

Revenue and Other Financing 

Sources - General Fund (RC 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.1 - Transfers-in without 

reimbursement (RC 18) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.2 - Transfers-out without 

reimbursement (RC 18) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.3 - Imputed financing 

sources (RC 25) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.4 - Non-entity collections 

transferred to the General Fund 

of the U.S. Government (RC 

44)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.5 - Accrual for non-entity 

amounts to be collected and 

transferred to the General Fund 

of the U.S. Government (RC 

48)

+

Bulletin No. 2018-04 VII EDR - 70 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes 

in Net Position for the current fiscal year.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.6 - Other non-budgetary 

financing sources for debt 

accruals/amortization (RC 

37)/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.7 - Other non-budgetary 

financing sources (RC 29) /1, 9

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.8 - Other financing sources 

for the General Fund of the 

U.S. Government (RC 37)/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.9 - Transfer-in of agency's 

unavailable custodial and nonentity collections (RC 44) 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.10 - Accrual of agency's 

amounts to be collected (RC 

48) 

+

Reclassified Statement of 

Net Cost

2 - Non-federal gross cost +

Reclassified Statement of 

Net Cost

3 - Interest on debt held by the 

public

+

Reclassified Statement of 

Net Cost

4 - Gains/losses from changes 

in actuarial assumptions

+

Reclassified Statement of 

Net Cost

5 - General property plant and 

equipment (PP&E) partial 

impairment loss

+

Reclassified Statement of 

Net Cost

7.1 - Benefit program costs 

(RC 26) /2

+

Reclassified Statement of 

Net Cost

7.2 - Imputed costs (RC 25) /2 +

Reclassified Statement of 

Net Cost

7.3 - Buy/sell cost (RC24) /2 +

Reclassified Statement of 

Net Cost

7.4 - Purchase of assets (RC 

24) /2

+

Reclassified Statement of 

Net Cost

7.5 - Federal securities interest 

expense (RC 03) /2

+

Reclassified Statement of 

Net Cost

7.6 - Borrowing and other 

interest expense (RC05) /2

+

Reclassified Statement of 

Net Cost

7.7 - Borrowing losses (RC 06) 

/2

+

Reclassified Statement of 

Net Cost

7.8 - Other expenses (without 

reciprocals) (RC 29)

+

Reclassified Statement of 

Net Cost

11 - Non-federal earned 

revenue

+

Reclassified Statement of 

Net Cost

12.1 - Benefit program revenue 

(exchange) (RC 26) /2

+

Reclassified Statement of 

Net Cost

12.2 - Buy/sell revenue 

(exchange) (RC 24) /2

+

Bulletin No. 2018-04 VII EDR - 71 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes 

in Net Position for the current fiscal year.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Statement of 

Net Cost

12.3 - Purchase of assets offset 

(RC 24) / 2

+

Reclassified Statement of 

Net Cost

12.4 - Federal securities 

interest revenue including 

associated gains and losses 

(exchange) (RC 03) /2

+

Reclassified Statement of 

Net Cost

12.5 - Borrowing and other 

interest revenue (exchange) 

(RC 05) /2

+

Reclassified Statement of 

Net Cost

12.6 - Borrowing gains (RC 

06) /2

+

Reclassified Statement of 

Net Cost

12.7 - Other revenue (without 

reciprocal) (RC 29) /2

+

Bulletin No. 2018-04 VII EDR - 72 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 2.1 - Cash and other monetary 

assets

+ Reclassified Balance Sheet 6.1 - Accounts payable +

Reclassified Balance Sheet 2.2 - Accounts and taxes 

receivable, net

+ Reclassified Balance Sheet 6.2 - Federal debt securities 

held by the public and accrued 

interest

+

Reclassified Balance Sheet 2.3 - Loans receivable, net + Reclassified Balance Sheet 6.3 - Federal employee and 

veteran benefits payable

+

Reclassified Balance Sheet 2.4 - Inventories and related 

property, net

+ Reclassified Balance Sheet 6.4 - Environmental and 

disposal liabilities

+

Reclassified Balance Sheet 2.5 - Property, plant, and 

equipment, net

+ Reclassified Balance Sheet 6.5 - Benefits due and payable +

Reclassified Balance Sheet 2.6 - Debt and equity securities + Reclassified Balance Sheet 6.6 - Loan guarantee liabilities +

Reclassified Balance Sheet 2.7 - Investments in 

government-sponsored 

enterprises (for use by Treasury 

only)

+ Reclassified Balance Sheet 6.7 - Liabilities to governmentsponsored enterprises (for use 

by Treasury only)

+

Reclassified Balance Sheet 2.8 - Other assets + Reclassified Balance Sheet 6.8 - Insurance and guarantee 

program liabilities

+

Reclassified Balance Sheet 3.1 - Fund balance with 

Treasury (RC 40)/1

+ Reclassified Balance Sheet 6.9 - Other liabilities +

Reclassified Balance Sheet 3.2 - Federal investments (RC 

01)/1

+ Reclassified Balance Sheet 7.1 - Accounts payable (RC 

22)/1

+

Reclassified Balance Sheet 3.3 - Accounts receivable (RC 

22)/1

+ Reclassified Balance Sheet 7.2 - Accounts payable, capital 

transfers (RC 12)/1

+

Reclassified Balance Sheet 3.4 - Accounts receivable, 

capital transfers (RC 12)/1

+ Reclassified Balance Sheet 7.3 - Federal debt (RC 01)/1 +

Reclassified Balance Sheet 3.5 - Interest receivable - 

investments (RC 02)/1

+ Reclassified Balance Sheet 7.4 - Interest payable - debt 

(RC 02)/1

+

Reclassified Balance Sheet 3.6 - Interest receivable - loans 

and not otherwise classified 

(RC 04)/1

+ Reclassified Balance Sheet 7.5 - Interest payable - loans 

and not otherwise classified 

(RC 04)/1

+

Reclassified Balance Sheet 3.7 - Loans receivable (RC 

17)/1

+ Reclassified Balance Sheet 7.6 - Loans payable (RC 17)/1 +

Reclassified Balance Sheet 3.8 - Transfers receivable (RC 

27)/1

+ Reclassified Balance Sheet 7.7 - Transfers payable (RC 

27)/1

+

Reclassified Balance Sheet 3.9 - Benefit program 

contributions receivable (RC 

21)/1

+ Reclassified Balance Sheet 7.8 - Benefit program 

contributions payable (RC 

21)/1

+

Reclassified Balance Sheet 3.10 - Advances to others and 

prepayments (RC 23)/1

+ Reclassified Balance Sheet 7.9 - Advances from others and 

deferred credits (RC 23)/1

+

Reclassified Balance Sheet 3.11 - Other assets (without 

reciprocals) (Line inactive for 

FY 2017) (RC 29)/1 

+ Reclassified Balance Sheet 7.10 - Liability to the General 

Fund of the U.S. Government 

for custodial and other nonentity assets (RC 46)/1

+

Reclassified Balance Sheet 3.12 - Asset for agency's 

custodial and non-entity 

liabilities (RC 46)/1

+ Reclassified Balance Sheet 7.11 - Other liabilities (without 

reciprocals) (RC 29)/1

+

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Total Assets line must equal the Total Liabilities and Net Position line.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

Bulletin No. 2018-04 VII EDR - 73 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The Total Assets line must equal the Total Liabilities and Net Position line.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

Reclassified Balance Sheet 3.13 - Other assets (RC 30)/1 + Reclassified Balance Sheet 7.12 - Liability for fund 

balance with Treasury (RC 

40)/1

+

Reclassified Balance Sheet 7.13 - Other liabilities (RC 

30)/1

+

Reclassified Balance Sheet 9.1 - Net Position - funds from 

dedicated collections

+

Reclassified Balance Sheet 9.2 - Net Position - funds other 

than those from dedicated 

collections

+

Bulletin No. 2018-04 VII EDR - 74 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 45

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Please see Closing Edits Report.

CL: Closing Edits

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS 

calculated beginning balances. 

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fiscal Year Proprietary Closing Edit 

Bulletin No. 2018-04 VII EDR - 75 March 2018
Part 2

46

USSGL Account 

Number Begin/End PY Adj Zero

411100 E B 0

411200 E B

411300 E B

411400 E B

411500 E B

411600 E B

411700 E B

411800 E B

411900 E B

411990 E B

411991 E B

411992 E B

412200 E B

412300 E B

412400 E B

412500 E B

412600 E B

412700 E B

412800 E B

412900 E B

413000 E B

413500 E B

413700 E B

413800 E B

414600 E B

414700 E B

414800 E B

415000 E B

415100 E B

415200 E B

415300 E B

415400 E B

415500 E B

415900 E B

415901 E B

416600 E B

416700 E B

416800 E B

417000 E B

417100 E B

417200 E B

417300 E B

417500 E B

417590 E B

417600 E B

417690 E B

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero 

for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 76 March 2018
Part 2

46

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero 

for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

419000 E B

419100 E B

419200 E B

419300 E B

419600 E B

419700 E B

419900 E B

421200 E B

422100 E B

422200 E B

422500 E B

423000 E B

423100 E B

423200 E B

423300 E B

423400 E B

425100 E B

425200 E B

425300 E B

425500 E B

426000 E B

426100 E B

426200 E B

426300 E B

426400 E B

426500 E B

426600 E B

426700 E B

426800 E B

427100 E B

427300 E B

427500 E B

427600 E B

427700 E B

428300 E B

428500 E B

428600 E B

428700 E B

429000 E B

435000 E B

435100 E B

435190 E B

435500 E B

435600 E B

437000 E B

438700 E B

Bulletin No. 2018-04 VII EDR - 77 March 2018
Part 2

46

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero 

for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

438800 E B

439000 E B

439100 E B

439200 E B

439300 E B

439400 E B

439401 E B

439600 E B

439700 E B

439800 E B

439801 E B

439900 E B

445000 E B

462000 E B

462090 E B

462091 E B

465000 E B

480100 E B

480200 E B

483100 E B

483200 E B

487100 E B

487200 E B

488100 E B

488200 E B

490100 E B

490200 E B

490800 E B

493100 E B

497100 E B

497200 E B

498100 E B

498200 E B

Bulletin No. 2018-04 VII EDR - 78 March 2018
Part 2

47

USSGL Account 

Number Begin/End PY Adj Zero

411100 E P 0

411200 E P

411300 E P

411400 E P

411500 E P

411600 E P

411700 E P

411800 E P

411900 E P

411990 E P

411991 E P

411992 E P

412100 E P

412200 E P

412300 E P

412400 E P

412500 E P

412600 E P

412700 E P

412800 E P

412900 E P

413000 E P

413100 E P

413200 E P

413300 E P

413400 E P

413500 E P

413600 E P

413700 E P

413800 E P

414000 E P

414100 E P

414300 E P

414400 E P

414600 E P

414700 E P

415000 E P

415100 E P

415200 E P

415300 E P

415400 E P

415500 E P

415700 E P

415800 E P

415900 E P

415901 E P

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 79 March 2018
Part 2

47

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

416600 E P

416700 E P

416800 E P

417000 E P

417100 E P

417200 E P

417300 E P

417500 E P

417590 E P

417600 E P

417690 E P

419000 E P

419100 E P

419200 E P

419300 E P

419600 E P

419700 E P

419900 E P

421200 E P

422100 E P

422200 E P

422500 E P

423000 E P

423200 E P

423300 E P

423400 E P

425100 E P

425200 E P

425300 E P

425500 E P

426000 E P

426100 E P

426200 E P

426300 E P

426400 E P

426500 E P

426600 E P

426700 E P

426800 E P

427100 E P

427300 E P

427500 E P

427600 E P

427700 E P

428300 E P

428500 E P

Bulletin No. 2018-04 VII EDR - 80 March 2018
Part 2

47

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

428600 E P

428700 E P

429000 E P

429500 E P

429590 E P

432000 E P

435000 E P

435100 E P

435190 E P

435500 E P

435600 E P

435700 E P

436000 E P

437000 E P

438200 E P

438300 E P

438400 E P

438700 E P

438800 E P

439000 E P

439100 E P

439200 E P

439300 E P

439400 E P

439401 E P

439600 E P

439700 E P

439800 E P

439801 E P

439900 E P

445000 E P

462000 E P

462090 E P

462091 E P

465000 E P

480100 E P

480200 E P

483100 E P

487100 E P

487200 E P

488100 E P

488200 E P

490100 E P

490200 E P

490800 E P

493100 E P

Bulletin No. 2018-04 VII EDR - 81 March 2018
Part 2

47

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

497100 E P

497200 E P

498100 E P

498200 E P

Bulletin No. 2018-04 VII EDR - 82 March 2018
Part 2

48

USSGL 

Account 

Number Begin/End BETC

439000 E RAPPRC

RAPPRD

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Reappropriations

The sum of Reappropriation (RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for 

that TAS.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 83 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 49

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411100 - Debt Liquidation 

Appropriations

+ AP

USSGL account 411200 - Liquidation of 

Deficiency - Appropriations 

+ APADV

USSGL account 411500 - Loan Subsidy 

Appropriation 

+ APBGT

USSGL account 411600 - Debt Forgiveness 

Appropriation

+ APCRREF

USSGL account 411700 - Loan Administrative 

Expense Appropriation 

+ APIND

USSGL account 411800 - Reestimated Loan 

Subsidy Appropriation

+ APLIMIND

USSGL account 411900 - Other Appropriations 

Realized

+ APOTH

USSGL account 411990 - Other Appropriations 

Realized - International 

Monetary Fund

+ APROP

USSGL account 411991 - Other Appropriations 

Realized - International 

Monetary Fund - Reserve 

Tranche

+

USSGL account 411992 - Other Appropriations 

Realized - International 

Monetary Fund - Letter of 

Credit

+

USSGL account 411993 - Other Appropriations 

Realized - International 

Monetary Fund - New 

Arrangements to Borrow

+

USSGL account 411994 - Other Appropriations 

Realized - International 

Monetary Fund - Exchange 

Rate Changes (NAB)

+

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant 

activity should equal the sum of USSGL accounts 411100, 411200, 411500, 411700, 411800, and 411900.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit (4000 series)

Bulletin No. 2018-04 VII EDR - 84 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 50

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 310100 - Unexpended 

Appropriations - 

Appropriations Received

+ AP

APADV

APBGT

APCRREF

APIND

APLIMIND

APOTH

APROP

JRCR

RAPPRC

RAPPRD

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant 

activity should equal USSGL account 310100.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit

Bulletin No. 2018-04 VII EDR - 85 March 2018
Part 2

51

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

415700 E 439700 E

Left Side Attribute Combination Right Side Attribute Combination

USSGLs 415700 and 439700

The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 86 March 2018
Part 2

52

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

415800 E X 439800 E X

Left Side Attribute Combination Right Side Attribute Combination

USSGLs 415800 and 439800

The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 87 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 53

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected + 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07

08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Spending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal 

to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Spending Authority, Collected, Discretionary 

Bulletin No. 2018-04 VII EDR - 88 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 54

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected + 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07

08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Spending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to 

zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Spending Authority, Collected, Mandatory 

Bulletin No. 2018-04 VII EDR - 89 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 55

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Reimbursable and Direct Obligations 

Bulletin No. 2018-04 VII EDR - 90 March 2018
Part 2

56

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

134200 E F 020 0550 PAYABLES

134200 E F 020 0551

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Interest Payable

The amounts of Interest Payable that are submitted by Fiscal Service must equal the sum of each Agency's reciprocal 

Interest Receivable USSGLs

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 91 March 2018
Part 2

57

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

161000 E F 020 0500 AMORT_ON_SEC

161000 E F 020 0505 DISC_ON_SEC

161100 E F 020 0550 PREM_ON_SEC

161200 E F 020 0550 SEC_ISSUED

161300 E F 020 0550

163000 E F 020 0500

163100 E F 020 0550

163300 E F 020 0550

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Liabilities (Securities Issued, Discount, Premium, and Amortization)

The sum of liabilities that are submitted by Fiscal Service must equal the sum of each agency's reciprocal asset USSGLs

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 92 March 2018
Part 2

58

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

531100 E F 020 0550 EXPENSES

531100 E F 020 0551

711100 E F 020 0550

721100 E F 020 0550

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Interest Expense

The amounts of interest expense that are submitted by Fiscal Service must equal the sum of each agency's reciprocal 

revenue USSGLs (Including Gains and Losses)

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 93 March 2018
Part 2

59

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

214100 E F 011 1499 RECEIVABLES

214100 E F 012 1499

214100 E F 013 1499

214100 E F 014 1499

214100 E F 019 1499

214100 E F 020 1337

214100 E F 020 1338

214100 E F 020 1350

214100 E F 020 1351

214100 E F 020 1360

214100 E F 020 1363

214100 E F 020 1401

214100 E F 020 1408

214100 E F 020 1413

214100 E F 020 1417

214100 E F 020 1418

214100 E F 020 1433

214100 E F 020 1495

214100 E F 020 1497

214100 E F 020 1499

214100 E F 027 1499

214100 E F 036 1499

214100 E F 068 1499

214100 E F 069 1499

214100 E F 070 1499

214100 E F 071 1499

214100 E F 072 1499

214100 E F 073 1499

214100 E F 075 1499

214100 E F 083 1499

214100 E F 086 1499

214100 E F 089 1499

214100 E F 091 1499

214100 E F 097 1499

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Receivable

The amounts of Receivables that are submitted by Fiscal Service must equal the amount of each Agency's Interest Payable

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 94 March 2018
Part 2

60

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

251000 E F 011 1499 ASSETS

251000 E F 012 1499

251000 E F 013 1499

251000 E F 014 1499

251000 E F 019 1499

251000 E F 020 1337

251000 E F 020 1338

251000 E F 020 1350

251000 E F 020 1351

251000 E F 020 1360

251000 E F 020 1363

251000 E F 020 1401

251000 E F 020 1408

251000 E F 020 1413

251000 E F 020 1417

251000 E F 020 1418

251000 E F 020 1433

251000 E F 020 1495

251000 E F 020 1497

251000 E F 020 1499

251000 E F 027 1499

251000 E F 036 1499

251000 E F 068 1499

251000 E F 069 1499

251000 E F 070 1499

251000 E F 071 1499

251000 E F 072 1499

251000 E F 073 1499

251000 E F 075 1499

251000 E F 083 1499

251000 E F 086 1499

251000 E F 089 1499

251000 E F 091 1499

251000 E F 097 1499

251100 E F 020 1338

251100 E F 020 1350

251100 E F 020 1351

251100 E F 020 1360

251100 E F 020 1401

251100 E F 020 1413

251100 E F 020 1417

251100 E F 020 1418

251100 E F 020 1433

251100 E F 020 1495

251100 E F 020 1497

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Asset

The amounts of Assets that are submitted by Fiscal Service must equal the amount of each Agency's reciprocal Liability 

USSGL

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 95 March 2018
Part 2

61

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

631000 E F 011 1499 REVENUE

631000 E F 012 1499

631000 E F 013 1499

631000 E F 014 1499

631000 E F 019 1499

631000 E F 020 1337

631000 E F 020 1338

631000 E F 020 1350

631000 E F 020 1351

631000 E F 020 1360

631000 E F 020 1363

631000 E F 020 1401

631000 E F 020 1408

631000 E F 020 1413

631000 E F 020 1417

631000 E F 020 1418

631000 E F 020 1433

631000 E F 020 1495

631000 E F 020 1497

631000 E F 020 1499

631000 E F 027 1499

631000 E F 036 1499

631000 E F 068 1499

631000 E F 069 1499

631000 E F 070 1499

631000 E F 071 1499

631000 E F 072 1499

631000 E F 073 1499

631000 E F 075 1499

631000 E F 083 1499

631000 E F 086 1499

631000 E F 089 1499

631000 E F 091 1499

631000 E F 097 1499

711200 E F 020 1338

711200 E F 020 1350

711200 E F 020 1351

711200 E F 020 1360

711200 E F 020 1401

711200 E F 020 1413

711200 E F 020 1417

711200 E F 020 1418

711200 E F 020 1433

711200 E F 020 1495

711200 E F 020 1497

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Revenue

The amount of Revenue that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest 

Expense USSGL

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 96 March 2018
Part 2

61

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Revenue

The amount of Revenue that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest 

Expense USSGL

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

721200 E F 020 1338

721200 E F 020 1350

721200 E F 020 1351

721200 E F 020 1360

721200 E F 020 1401

721200 E F 020 1413

721200 E F 020 1417

721200 E F 020 1418

721200 E F 020 1433

721200 E F 020 1495

721200 E F 020 1497

Bulletin No. 2018-04 VII EDR - 97 March 2018
Part 2

62

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

214100 E F 020 4521 INTEREST_REC

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Receivables

The amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest 

Payable

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 98 March 2018
Part 2

63

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

252000 E F 020 4521 ASSETS

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Asset

The amount of Assets that are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 99 March 2018
Part 2

64

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

631000 E F 020 4521 GAINS

711200 E F 020 4521 INTEREST_REV

721200 E F 020 4521 LOSSES

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Revenue

The amount of Interest Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal 

Interest Expense US~SGLs

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 100 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 65

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 435000 - Cancelled Authority + SWYE

SWYERV

LS: Statement Line / SMAF

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Left Side Attribute Combination Right Side Attribute Combination

The BETC balances from the Central Accounting and Reporting System (CARS) that represent year-end cancelled 

authority activity should equal USSGL account 435000

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Cancelled Authority Edit

Bulletin No. 2018-04 VII EDR - 101 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 66

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 439100 - The sum of indefinite 

Year-end Adjustments

+ APINDYEC

APINDYED

LS: Statement Line / SMAF

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Left Side Attribute Combination Right Side Attribute Combination

The sum of Indefinite Year-end Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal 

USSGL account 439100 for that TAS

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Adjustments to Indefinite Appropriations Edit

Bulletin No. 2018-04 VII EDR - 102 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 67

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411400 - Appropriated 

Receipts Derived from 

Available Trust or Special 

Fund Receipts 

+ COLAVDEC

COLAVINC

COLAVRAJ

COLAVRCT

COLAVRRV

WJVFFAR

WJVTTAR

LS: Statement Line / SMAF

Equal (=)

09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08

Left Side Attribute Combination Right Side Attribute Combination

The total End balance for USSGL 411400 must equal the balance for BETCs related to collections to available receipts in 

CARS.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

Bulletin No. 2018-04 VII EDR - 103 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 68

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411300 - Appropriated 

Receipts Derived from 

Unavailable Trust or Special 

Fund Receipts

+ APSPCEXP

USSGL account 435500 - Cancellation of 

Appropriation From 

Unavailable Receipts

+ SRRCTEXP

USSGL account 438700 - Temporary Reduction 

of Appropriaton from 

Unavailable Receipts, New 

Budget Authority

+

USSGL account 438800 - Temporay Reduction 

of Appropriation from 

Unavailable Receipts, PriorYear Balance

+

LS: Statement Line / SMAF

Equal (=)

09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08

Left Side Attribute Combination Right Side Attribute Combination

The sum of the ending balances in USSGL accounts 411300, 438700, and 438800 must equal the balance of BETCs 

related to Unappropriated Special and Trust Funds in CARS.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

Bulletin No. 2018-04 VII EDR - 104 March 2018
Part 2

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403200 E A 0

403400 E A

404200 E A

404400 E A

404700 E A

404800 E A

405000 E A

406000 E A

407000 E A

408100 E A

408200 E A

408300 E A

411100 E A

411200 E A

411300 E A

411400 E A

411500 E A

411600 E A

411700 E A

411800 E A

411900 E A

412000 E A

412100 E A

412200 E A

412300 E A

412400 E A

412500 E A

412600 E A

412700 E A

412800 E A

412900 E A

413000 E A

413100 E A

413200 E A

413300 E A

413400 E A

413500 E A

413600 E A

413700 E A

413800 E A

413900 E A

414000 E A

414100 E A

414200 E A

414300 E A

414400 E A

414500 E A

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 105 March 2018
Part 2

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414600 E A

414700 E A

414800 E A

414900 E A

415000 E A

415100 E A

415200 E A

415300 E A

415400 E A

415500 E A

415700 E A

415800 E A

415900 E A

415901 E A

416000 E A

416500 E A

416600 E A

416700 E A

416800 E A

417000 E A

417100 E A

417200 E A

417300 E A

417500 E A

417600 E A

418000 E A

418300 E A

419000 E A

419100 E A

419200 E A

419300 E A

419500 E A

419600 E A

419700 E A

419900 E A

420100 E A

421000 E A

421200 E A

421500 E A

422100 E A

422200 E A

422500 E A

423000 E A

423100 E A

423200 E A

423300 E A

423400 E A

Bulletin No. 2018-04 VII EDR - 106 March 2018
Part 2

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

424000 E A

425100 E A

425200 E A

425300 E A

425500 E A

426000 E A

426100 E A

426200 E A

426300 E A

426400 E A

426500 E A

426600 E A

426700 E A

426800 E A

427100 E A

427300 E A

427500 E A

427600 E A

427700 E A

428300 E A

428500 E A

428600 E A

428700 E A

429000 E A

429500 E A

431000 E A

432000 E A

435000 E A

435100 E A

435500 E A

435600 E A

435700 E A

436000 E A

437000 E A

438200 E A

438300 E A

438400 E A

438700 E A

438800 E A

439000 E A

439100 E A

439200 E A

439300 E A

439400 E A

439401 E A

439500 E A

439600 E A

Bulletin No. 2018-04 VII EDR - 107 March 2018
Part 2

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439700 E A

439701 E A

439800 E A

439801 E A

439900 E A

442000 E A

443000 E A

445000 E A

451000 E A

459000 E A

461000 E A

462000 E A

463000 E A

463500 E A

465000 E A

469000 E A

470000 E A

472000 E A

480100 E A

480200 E A

483100 E A

483200 E A

487100 E A

487200 E A

488100 E A

488200 E A

490100 E A

490200 E A

490800 E A

493100 E A

497100 E A

497200 E A

498100 E A

498200 E A

Bulletin No. 2018-04 VII EDR - 108 March 2018
Part 2

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403200 E B 0

403400 E B

404200 E B

404400 E B

404700 E B

404800 E B

405000 E B

406000 E B

407000 E B

408100 E B

408200 E B

408300 E B

411100 E B

411200 E B

411300 E B

411400 E B

411500 E B

411600 E B

411700 E B

411800 E B

411900 E B

412000 E B

412100 E B

412200 E B

412300 E B

412400 E B

412500 E B

412600 E B

412700 E B

412800 E B

412900 E B

413000 E B

413100 E B

413200 E B

413300 E B

413400 E B

413500 E B

413600 E B

413700 E B

413800 E B

413900 E B

414000 E B

414100 E B

414200 E B

414300 E B

414400 E B

414500 E B

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 109 March 2018
Part 2

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414600 E B

414700 E B

414800 E B

414900 E B

415000 E B

415100 E B

415200 E B

415300 E B

415400 E B

415500 E B

415700 E B

415800 E B

415900 E B

415901 E B

416000 E B

416500 E B

416600 E B

416700 E B

416800 E B

417000 E B

417100 E B

417200 E B

417300 E B

417500 E B

417600 E B

418000 E B

418300 E B

419000 E B

419100 E B

419200 E B

419300 E B

419500 E B

419600 E B

419700 E B

419900 E B

420100 E B

421000 E B

421200 E B

421500 E B

422100 E B

422200 E B

422500 E B

423000 E B

423100 E B

423200 E B

423300 E B

423400 E B

Bulletin No. 2018-04 VII EDR - 110 March 2018
Part 2

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

424000 E B

425100 E B

425200 E B

425300 E B

425500 E B

426000 E B

426100 E B

426200 E B

426300 E B

426400 E B

426500 E B

426600 E B

426700 E B

426800 E B

427100 E B

427300 E B

427500 E B

427600 E B

427700 E B

428300 E B

428500 E B

428600 E B

428700 E B

429000 E B

429500 E B

431000 E B

432000 E B

435000 E B

435100 E B

435500 E B

435600 E B

435700 E B

436000 E B

437000 E B

438200 E B

438300 E B

438400 E B

438700 E B

438800 E B

439000 E B

439100 E B

439200 E B

439300 E B

439400 E B

439401 E B

439500 E B

439600 E B

Bulletin No. 2018-04 VII EDR - 111 March 2018
Part 2

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439700 E B

439701 E B

439800 E B

439801 E B

439900 E B

442000 E B

443000 E B

445000 E B

451000 E B

459000 E B

461000 E B

462000 E B

463000 E B

463500 E B

465000 E B

469000 E B

470000 E B

472000 E B

480100 E B

480200 E B

483100 E B

483200 E B

487100 E B

487200 E B

488100 E B

488200 E B

490100 E B

490200 E B

490800 E B

493100 E B

497100 E B

497200 E B

498100 E B

498200 E B

Bulletin No. 2018-04 VII EDR - 112 March 2018
Part 2

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403200 E C 0

403400 E C

404200 E C

404400 E C

404700 E C

404800 E C

405000 E C

406000 E C

407000 E C

408100 E C

408200 E C

408300 E C

411100 E C

411200 E C

411300 E C

411400 E C

411500 E C

411600 E C

411700 E C

411800 E C

411900 E C

412000 E C

412100 E C

412200 E C

412300 E C

412400 E C

412500 E C

412600 E C

412700 E C

412800 E C

412900 E C

413000 E C

413100 E C

413200 E C

413300 E C

413400 E C

413500 E C

413600 E C

413700 E C

413800 E C

413900 E C

414000 E C

414100 E C

414200 E C

414300 E C

414400 E C

414500 E C

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 113 March 2018
Part 2

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414600 E C

414700 E C

414800 E C

414900 E C

415000 E C

415100 E C

415200 E C

415300 E C

415400 E C

415500 E C

415700 E C

415800 E C

415900 E C

415901 E C

416000 E C

416500 E C

416600 E C

416700 E C

416800 E C

417000 E C

417100 E C

417200 E C

417300 E C

417500 E C

417600 E C

418000 E C

418300 E C

419000 E C

419100 E C

419200 E C

419300 E C

419500 E C

419600 E C

419700 E C

419900 E C

420100 E C

421000 E C

421200 E C

421500 E C

422100 E C

422200 E C

422500 E C

423000 E C

423100 E C

423200 E C

423300 E C

423400 E C

Bulletin No. 2018-04 VII EDR - 114 March 2018
Part 2

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

424000 E C

425100 E C

425200 E C

425300 E C

425500 E C

426000 E C

426100 E C

426200 E C

426300 E C

426400 E C

426500 E C

426600 E C

426700 E C

426800 E C

427100 E C

427300 E C

427500 E C

427600 E C

427700 E C

428300 E C

428500 E C

428600 E C

428700 E C

429000 E C

429500 E C

431000 E C

432000 E C

435000 E C

435100 E C

435500 E C

435600 E C

435700 E C

436000 E C

437000 E C

438200 E C

438300 E C

438400 E C

438700 E C

438800 E C

439000 E C

439100 E C

439200 E C

439300 E C

439400 E C

439401 E C

439500 E C

439600 E C

Bulletin No. 2018-04 VII EDR - 115 March 2018
Part 2

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439700 E C

439701 E C

439800 E C

439801 E C

439900 E C

442000 E C

443000 E C

445000 E C

451000 E C

459000 E C

461000 E C

462000 E C

463000 E C

463500 E C

465000 E C

469000 E C

470000 E C

472000 E C

480100 E C

480200 E C

483100 E C

483200 E C

487100 E C

487200 E C

488100 E C

488200 E C

490100 E C

490200 E C

490800 E C

493100 E C

497100 E C

497200 E C

498100 E C

498200 E C

Bulletin No. 2018-04 VII EDR - 116 March 2018
Part 2

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403200 E D 0

403400 E D

404200 E D

404400 E D

404700 E D

404800 E D

405000 E D

406000 E D

407000 E D

408100 E D

408200 E D

408300 E D

411100 E D

411200 E D

411300 E D

411400 E D

411500 E D

411600 E D

411700 E D

411800 E D

411900 E D

412000 E D

412100 E D

412200 E D

412300 E D

412400 E D

412500 E D

412600 E D

412700 E D

412800 E D

412900 E D

413000 E D

413100 E D

413200 E D

413300 E D

413400 E D

413500 E D

413600 E D

413700 E D

413800 E D

413900 E D

414000 E D

414100 E D

414200 E D

414300 E D

414400 E D

414500 E D

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 117 March 2018
Part 2

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414600 E D

414700 E D

414800 E D

414900 E D

415000 E D

415100 E D

415200 E D

415300 E D

415400 E D

415500 E D

415700 E D

415800 E D

415900 E D

415901 E D

416000 E D

416500 E D

416600 E D

416700 E D

416800 E D

417000 E D

417100 E D

417200 E D

417300 E D

417500 E D

417600 E D

418000 E D

418300 E D

419000 E D

419100 E D

419200 E D

419300 E D

419500 E D

419600 E D

419700 E D

419900 E D

420100 E D

421000 E D

421200 E D

421500 E D

422100 E D

422200 E D

422500 E D

423000 E D

423100 E D

423200 E D

423300 E D

423400 E D

Bulletin No. 2018-04 VII EDR - 118 March 2018
Part 2

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

424000 E D

425100 E D

425200 E D

425300 E D

425500 E D

426000 E D

426100 E D

426200 E D

426300 E D

426400 E D

426500 E D

426600 E D

426700 E D

426800 E D

427100 E D

427300 E D

427500 E D

427600 E D

427700 E D

428300 E D

428500 E D

428600 E D

428700 E D

429000 E D

429500 E D

431000 E D

432000 E D

435000 E D

435100 E D

435500 E D

435600 E D

435700 E D

436000 E D

437000 E D

438200 E D

438300 E D

438400 E D

438700 E D

438800 E D

439000 E D

439100 E D

439200 E D

439300 E D

439400 E D

439401 E D

439500 E D

439600 E D

Bulletin No. 2018-04 VII EDR - 119 March 2018
Part 2

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439700 E D

439701 E D

439800 E D

439801 E D

439900 E D

442000 E D

443000 E D

445000 E D

451000 E D

459000 E D

461000 E D

462000 E D

463000 E D

463500 E D

465000 E D

469000 E D

470000 E D

472000 E D

480100 E D

480200 E D

483100 E D

483200 E D

487100 E D

487200 E D

488100 E D

488200 E D

490100 E D

490200 E D

490800 E D

493100 E D

497100 E D

497200 E D

498100 E D

498200 E D

Bulletin No. 2018-04 VII EDR - 120 March 2018
Part 2

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403200 E E 0

403400 E E

404200 E E

404400 E E

404700 E E

404800 E E

405000 E E

406000 E E

407000 E E

408100 E E

408200 E E

408300 E E

411100 E E

411200 E E

411300 E E

411400 E E

411500 E E

411600 E E

411700 E E

411800 E E

411900 E E

412000 E E

412100 E E

412200 E E

412300 E E

412400 E E

412500 E E

412600 E E

412700 E E

412800 E E

412900 E E

413000 E E

413100 E E

413200 E E

413300 E E

413400 E E

413500 E E

413600 E E

413700 E E

413800 E E

413900 E E

414000 E E

414100 E E

414200 E E

414300 E E

414400 E E

414500 E E

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2018-04 VII EDR - 121 March 2018
Part 2

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414600 E E

414700 E E

414800 E E

414900 E E

415000 E E

415100 E E

415200 E E

415300 E E

415400 E E

415500 E E

415700 E E

415800 E E

415900 E E

415901 E E

416000 E E

416500 E E

416600 E E

416700 E E

416800 E E

417000 E E

417100 E E

417200 E E

417300 E E

417500 E E

417600 E E

418000 E E

418300 E E

419000 E E

419100 E E

419200 E E

419300 E E

419500 E E

419600 E E

419700 E E

419900 E E

420100 E E

421000 E E

421200 E E

421500 E E

422100 E E

422200 E E

422500 E E

423000 E E

423100 E E

423200 E E

423300 E E

423400 E E

Bulletin No. 2018-04 VII EDR - 122 March 2018
Part 2

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

424000 E E

425100 E E

425200 E E

425300 E E

425500 E E

426000 E E

426100 E E

426200 E E

426300 E E

426400 E E

426500 E E

426600 E E

426700 E E

426800 E E

427100 E E

427300 E E

427500 E E

427600 E E

427700 E E

428300 E E

428500 E E

428600 E E

428700 E E

429000 E E

429500 E E

431000 E E

432000 E E

435000 E E

435100 E E

435500 E E

435600 E E

435700 E E

436000 E E

437000 E E

438200 E E

438300 E E

438400 E E

438700 E E

438800 E E

439000 E E

439100 E E

439200 E E

439300 E E

439400 E E

439401 E E

439500 E E

439600 E E

Bulletin No. 2018-04 VII EDR - 123 March 2018
Part 2

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439700 E E

439701 E E

439800 E E

439801 E E

439900 E E

442000 E E

443000 E E

445000 E E

451000 E E

459000 E E

461000 E E

462000 E E

463000 E E

463500 E E

465000 E E

469000 E E

470000 E E

472000 E E

480100 E E

480200 E E

483100 E E

483200 E E

487100 E E

487200 E E

488100 E E

488200 E E

490100 E E

490200 E E

490800 E E

493100 E E

497100 E E

497200 E E

498100 E E

498200 E E

Bulletin No. 2018-04 VII EDR - 124 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 74

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1000 - Unobligated balance 

brought forward, Oct 1

+ 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1010 - Unobligated balance 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1011 - Unobligated balance 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1012 - Unobligated balance 

transfers between expired and 

unexpired accounts (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1013 - Unobligated balance of 

contract authority transferred 

to or from other accounts (net) 

(+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1020 - Adjustment to 

unobligated balance brought 

forward, Oct 1 (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1022 - Capital transfer of 

unobligated balances to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1023 - Unobligated balances 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1024 - Unobligated balance of 

borrowing authority withdrawn 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1025 - Unobligated balance of 

contract authority withdrawn (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1026 - Adjustment for change 

in allocation of trust fund 

limitation or foreign exchange 

valuation

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1027 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (special and nonrevolving trust funds)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1028 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (revolving 

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1050 must be greater than or equal to zero. 

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1050 Balance Check

Bulletin No. 2018-04 VII EDR - 125 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 74

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1050 must be greater than or equal to zero. 

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1050 Balance Check

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1029 - Other balances 

withdrawn to Treasury (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1030 - Other balances 

withdrawn to special or trust 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1031 - Other balances not 

available (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1032 - Refunds and recoveries 

temporarily precluded from 

obligation (special and trust 

funds) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1035 - Unobligated balance 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1040 - Anticipated 

nonexpenditure transfers of 

unobligated balances (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1041 - Anticipated recoveries 

of prior year unpaid and paid 

obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1042 - Anticipated capital 

transfers and redemption of 

debt (unobligated balances) (-)

+

Bulletin No. 2018-04 VII EDR - 126 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 75

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

in prior year (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations applied 

to liquidate contract authority (-

)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1160 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1160 Balance Check

Bulletin No. 2018-04 VII EDR - 127 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 75

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1160 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1160 Balance Check

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1150 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1151 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1152 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1153 - Anticipated reductions 

to appropriations by offsetting 

collections or offsetting 

receipts (-)

+

Bulletin No. 2018-04 VII EDR - 128 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 76

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1170 - Advance appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1171 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1172 - Advance appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1173 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1174 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1175 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1176 - Anticipated 

nonexpenditure transfers of 

advanced appropriations (net) 

(+ or -)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1180 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1180 Balance Check

Bulletin No. 2018-04 VII EDR - 129 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 77

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1300 - Borrowing authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1320 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1330 - Anticipated reductions 

to current fiscal year borrowing 

authority (-)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1340 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1340 Balance Check

Bulletin No. 2018-04 VII EDR - 130 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 78

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1530 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1531 - Anticipated adjustments 

to current year contract 

authority (+ or -)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1540 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1540 Balance Check

Bulletin No. 2018-04 VII EDR - 131 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 79

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1702 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1710 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1728 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1740 - Anticipated collections, 

reimbursements, and other 

income

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1750 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1750 Balance Check

Bulletin No. 2018-04 VII EDR - 132 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 79

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1750 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1750 Balance Check

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1741 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1742 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

Bulletin No. 2018-04 VII EDR - 133 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 80

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1200 - Appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1201 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1204 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1250 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1251 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1260 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1260 Balance Check

Bulletin No. 2018-04 VII EDR - 134 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 80

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1260 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1260 Balance Check

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1252 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

Bulletin No. 2018-04 VII EDR - 135 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 81

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1273 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1274 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1275 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1276 - Anticipated 

nonexpenditure transfers of 

advanced appropriations (net) 

(+ or -)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1280 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1280 Balance Check

Bulletin No. 2018-04 VII EDR - 136 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 82

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1400 - Borrowing authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1420 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1421 - Borrowing authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1422 - Borrowing authority 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1423 - Borrowing authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1430 - Anticipated reductions 

to current fiscal year borrowing 

authority (-)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1440 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1440 Balance Check

Bulletin No. 2018-04 VII EDR - 137 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 83

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1603 - Contract authority 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1610 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1611 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1620 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1621 - Contract authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1622 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1630 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1631 - Anticipated adjustments 

to current year contract 

authority (+ or -)

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1640 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1640 Balance Check

Bulletin No. 2018-04 VII EDR - 138 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 84

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1822 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1823 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1825 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1827 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1840 - Anticipated collections, 

reimbursements, and other 

income

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1850 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1850 Balance Check

Bulletin No. 2018-04 VII EDR - 139 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 84

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 1850 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1850 Balance Check

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1841 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1842 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

Bulletin No. 2018-04 VII EDR - 140 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 85

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) + 0

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4030 must be less than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4030 Balance Check

Bulletin No. 2018-04 VII EDR - 141 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 86

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) + 0

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4033 must be less than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4033 Balance Check

Bulletin No. 2018-04 VII EDR - 142 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 87

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting governmental 

collections (-)

+ 0

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4034 must be less than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4034 Balance Check

Bulletin No. 2018-04 VII EDR - 143 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 88

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) + 0

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4120 must be less than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4120 Balance Check

Bulletin No. 2018-04 VII EDR - 144 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 89

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) + 0

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4123 must be less than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4123 Balance Check

Bulletin No. 2018-04 VII EDR - 145 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 90

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting governmental 

collections (-)

+ 0

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4124 must be less than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4124 Balance Check

Bulletin No. 2018-04 VII EDR - 146 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 91

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4010 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4010 Balance Check

Bulletin No. 2018-04 VII EDR - 147 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 92

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+ 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4011 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4011 Balance Check

Bulletin No. 2018-04 VII EDR - 148 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 93

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4100 - Outlays from new 

mandatory authority

+ 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4100 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4100 Balance Check

Bulletin No. 2018-04 VII EDR - 149 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 94

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4101 - Outlays from mandatory 

balances

+ 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of SF133 line 4101 must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4101 Balance Check

Bulletin No. 2018-04 VII EDR - 150 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 95

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) + 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

The value of this line must be greater than or equal to zero.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4110 Balance Check

Bulletin No. 2018-04 VII EDR - 151 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

in prior year (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

Bulletin No. 2018-04 VII EDR - 152 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1170 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1171 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1172 - Advance appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1173 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1174 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1175 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1300 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1320 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

Bulletin No. 2018-04 VII EDR - 153 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1702 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1710 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1728 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

Bulletin No. 2018-04 VII EDR - 154 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

USSGL Complex Account 4383 - Temporary Reduction - 

Prio-Year Balances, 

Discretionary

+

USSGL Complex Account 4388 - Temporary Reductions 

of Appropriation From 

Unavailable Receipt, Prio-Year 

Balances, Discretionary

+

USSGL Complex Account 4390 - Reappropriations - 

Transfers-Out, Discretionary

+

USSGL Complex Account 4393 - Permanent Reduction - 

Prior-Year Balances, 

Discretionary

+

Bulletin No. 2018-04 VII EDR - 155 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4100 - Outlays from new 

mandatory authority

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

1200 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1201 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1204 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a 

GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

Bulletin No. 2018-04 VII EDR - 156 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a 

GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1273 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1274 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1275 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1400 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1420 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1421 - Borrowing authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1422 - Borrowing authority 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1423 - Borrowing authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1603 - Contract authority 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1610 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1611 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1620 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1621 - Contract authority 

temporarily reduced (-)

+

Bulletin No. 2018-04 VII EDR - 157 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a 

GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1622 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1822 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1823 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1825 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1827 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

Bulletin No. 2018-04 VII EDR - 158 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07

Left Side Attribute Combination Right Side Attribute Combination

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a 

GTAS override.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

USSGL Complex Account 43830 - Temporary Reduction - 

Prior Year Balances, 

Mandatory (NBCR)

+

USSGL Complex Account 438300 - Temporary 

Reductions - Prior-Year 

Balances, Mandatory (NBDR)

+

USSGL Complex Account 438800 - Temporary 

Reductions of Appropriation 

From Unavailable Receipt, 

Prio-Year Balances, Mandatory

+

USSGL Complex Account 439000 - Reappropriations - 

Transfers-Out,Mandatory

+

USSGL Complex Account 439300 - Permanent Reduction 

- Prior-Year Balances, 

Mandatory

+

Bulletin No. 2018-04 VII EDR - 159 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 950

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

USSGL Complex Account 298000 - Custodial Liability + USSGL Complex Account 599000 - Collections for 

Others SCA

+

USSGL Complex Account 599100 - Accrued Collections 

for Others SCA

+

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The sum of USSGL accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Custodial Activity Verification 1

Bulletin No. 2018-04 VII EDR - 160 March 2018
Part 2

SUPPLEMENT

Edit Rule Number: 951

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

USSGL Complex Account 298500 - Liability for 

NonEntity Assets Not Reported 

on SCA

+ USSGL Complex Account 599300 - Offset to NonEntity 

Collections SCNP

+

USSGL Complex Account 599400 - Offset to NonEntity 

Accrued Collections SCNP

+

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

The sum of USSGL accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Custodial Activity Verification 2

Bulletin No. 2018-04 VII EDR - 161 March 2018
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 1 March 2018

Edit Rule Number: 21 

Rule Name: Fiscal Year Budgetary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

 

Closing Rule Number: 21.412200 

Closing USSGL Account: 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities 

Calculated Preclosing Balance 412200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412200 E 412200 B 

 

Closing Rule Number: 21.412600 

Closing USSGL Account: 412600 Amounts Appropriated From Specific Invested TAFS - Receivable 

Calculated Preclosing Balance 412600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408100 E 412600 B 

412600 E 

 

Closing Rule Number: 21.412700 

Closing USSGL Account: 412700 Amounts Appropriated From Specific Invested TAFS - Payable 

Calculated Preclosing Balance 412700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412700 E 412700 B 

 

Closing Rule Number: 21.413600 

Closing USSGL Account: 413600 Contract Authority To Be Liquidated by Trust Funds 

Calculated Preclosing Balance 413600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

413600 E 413600 B 

 

Closing Rule Number: 21.413700 

Closing USSGL Account: 413700 Transfers of Contract Authority - Allocation 

Calculated Preclosing Balance 413700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

413700 E 413700 B 

415500 E 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 2 March 2018

Closing Rule Number: 21.413900 

Closing USSGL Account: 413900 Contract Authority Carried Forward 

Calculated Preclosing Balance 413900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

413100 E 413900 B 

413200 E S 

413300 E 

413400 E 

413500 E P/S 

413900 E 

439200 E C 

439300 E C 

 

Closing Rule Number: 21.414900 

Closing USSGL Account: 414900 Borrowing Authority Carried Forward 

Calculated Preclosing Balance 414900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

414000 E P/S 414900 B 

414100 E 

414300 E 

414400 E 

414500 E 

414900 E 

439200 E B 

439300 E B 

 

Closing Rule Number: 21.415300 

Closing USSGL Account: 415300 Transfers of Contract Authority - Nonallocation 

Calculated Preclosing Balance 415300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415300 E 415300 B 

415400 E 

 

Closing Rule Number: 21.416600 

Closing USSGL Account: 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances 

Calculated Preclosing Balance 416600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408200 E 416600 B 

416600 E 

 

Closing Rule Number: 21.417100 

Closing USSGL Account: 417100 Nonallocation Transfers of Invested Balances - Receivable 

Calculated Preclosing Balance 417100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408300 E 417100 B 

417100 E 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 3 March 2018

Closing Rule Number: 21.417200 

Closing USSGL Account: 417200 Nonallocation Transfers of Invested Balances - Payable 

Calculated Preclosing Balance 417200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

417200 E 417200 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 4 March 2018

Closing Rule Number: 21.420100 

Closing USSGL Account: 420100 Total Actual Resources - Collected 

Calculated Preclosing Balance 420100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

411100 E D/P 420100 B 

411200 E 

411300 E D/P 

411400 E D/P 

411500 E D/P 

411600 E P 

411700 E D/P 

411800 E 

411900 E D/E/F/P 

412500 E 

412800 E B/P 

412900 E B/P 

413000 E 

413800 E 

414200 E 

414600 E B/P/S 

414700 E 

414800 E 

415000 E 

415100 E P/S 

415200 E 

415900 E B/P 

415901 E B/P 

416700 E 

417000 E D/P/S 

417300 E 

417500 E P/S 

417600 E P/S 

419000 E P/S 

419100 E P/S 

419200 E P/S 

419300 E P/S 

419500 E 

419600 E P/S 

419700 E P/S 

420100 E 

421200 E 

425200 E 

425300 E 

425500 E 

426000 E 

426100 E 

426200 E 

426300 E 

426400 E 

426500 E 

426600 E 

426700 E 

426800 E 

427100 E 

427300 E 

427500 E 

427600 E 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 5 March 2018

Closing Rule Number: 21.420100 

Closing USSGL Account: 420100 Total Actual Resources - Collected 

Calculated Preclosing Balance 420100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

427700 E 

429000 E 

435100 E 

435500 E 

435600 E 

437000 E 

438700 E 

438800 E 

439000 E 

439100 E 

439200 E D/P/R/S 

439300 E D/P/R/S 

490200 E 

497200 E 

498200 E 

 

Closing Rule Number: 21.420190 

Closing USSGL Account: 420190 Total Actual Resources - Collected - International Monetary Fund 

Calculated Preclosing Balance 420190 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

411990 E 420190 B 

411991 E 

411992 E 

411993 E 

411994 E 

417590 E 

417690 E 

420190 E 

435190 E 

 

Closing Rule Number: 21.422100 

Closing USSGL Account: 422100 Unfilled Customer Orders Without Advance 

Calculated Preclosing Balance 422100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422100 E 422100 B 

423000 E 

 

Closing Rule Number: 21.422200 

Closing USSGL Account: 422200 Unfilled Customer Orders With Advance 

Calculated Preclosing Balance 422200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422200 E 422200 B 

423100 E 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 6 March 2018

Closing Rule Number: 21.422500 

Closing USSGL Account: 422500 Expenditure Transfers from Trust Funds - Receivable 

Calculated Preclosing Balance 422500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

419900 E 422500 B 

422500 E 

423200 E 

 

Closing Rule Number: 21.425100 

Closing USSGL Account: 425100 Reimbursements and Other Income Earned - Receivable 

Calculated Preclosing Balance 425100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

423300 E 425100 B 

425100 E 

 

Closing Rule Number: 21.428300 

Closing USSGL Account: 428300 Interest Receivable From Treasury 

Calculated Preclosing Balance 428300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428300 E 428300 B 

 

Closing Rule Number: 21.428500 

Closing USSGL Account: 428500 Receivable From the Liquidating Fund 

Calculated Preclosing Balance 428500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428500 E 428500 B 

 

Closing Rule Number: 21.428600 

Closing USSGL Account: 428600 Receivable From the Financing Fund 

Calculated Preclosing Balance 428600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428600 E 428600 B 

 

Closing Rule Number: 21.428700 

Closing USSGL Account: 428700 Other Federal Receivables 

Calculated Preclosing Balance 428700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

423400 E 428700 B 

428700 E 

 

Closing Rule Number: 21.429500 

Closing USSGL Account: 429500 Adjustments to the Exchange Stabilization Fund 

Calculated Preclosing Balance 429500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

429500 E 429500 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 7 March 2018

Closing Rule Number: 21.429590 

Closing USSGL Account: 429590 Adjustments to the International Monetary Fund 

Calculated Preclosing Balance 429590 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

429590 E 429590 B 

 

Closing Rule Number: 21.436000 

Closing USSGL Account: 436000 Appropriation Purpose Fulfilled - Balance Not Available

Calculated Preclosing Balance 436000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

436000 E 436000 B 

 

Closing Rule Number: 21.438400 

Closing USSGL Account: 438400 Temporary Reduction/Cancellation Returned by Appropriation 

Calculated Preclosing Balance 438400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412100 E 438400 B 

412300 E 

412400 E 

416800 E 

435700 E 

438200 E 

438300 E 

438400 E 

 

Closing Rule Number: 21.439400 

Closing USSGL Account: 439400 Receipts Unavailable for Obligation Upon Collection - Current-Year Authority 

Calculated Preclosing Balance 439400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

439400 E 439400 B 

439401 E 

439600 E 

 

Closing Rule Number: 21.439700 

Closing USSGL Account: 439700 Appropriations, Borrowing Authority and Contract Authority Temporarily Precluded From 

Obligation - Current-Year Balances 

Calculated Preclosing Balance 439700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415700 E 439700 B 

432000 E 

439700 E 

439701 E 

439900 E 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 8 March 2018

Closing Rule Number: 21.439800 

Closing USSGL Account: 439800 Offsetting Collections Temporarily Precluded From Obligation - Current Year Balances 

Calculated Preclosing Balance 439800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415800 E 439800 B 

439800 E 

439801 E 

 

Closing Rule Number: 21.445000 

Closing USSGL Account: 445000 Unapportioned Authority 

Calculated Preclosing Balance 445000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

442000 E U N 445000 B 

443000 E U N 

445000 E U N 

451000 E U N 

461000 E U N 

463000 E U N 

470000 E U N 

 

Closing Rule Number: 21.462000 

Closing USSGL Account: 462000 Unobligated Funds Exempt From Apportionment 

Calculated Preclosing Balance 462000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

462000 E U N 462000 B 

472000 E U N 

 

Closing Rule Number: 21.462090 

Closing USSGL Account: 462090 Unobligated Funds Exempt From Apportionment - International Monetary Fund 

Calculated Preclosing Balance 462090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

462090 E 462090 B 

 

Closing Rule Number: 21.462091 

Closing USSGL Account: 462091 Unobligated Funds Exempt From Apportionment - International Monetary Fund - New 

Arrangements to Borrow (NAB) 

Calculated Preclosing Balance 462091 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

462091 E 462091 B 

 

Closing Rule Number: 21.463500 

Closing USSGL Account: 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

Calculated Preclosing Balance 463500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

463500 E 463500 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 9 March 2018

Closing Rule Number: 21.465000 

Closing USSGL Account: 465000 Allotments - Expired Authority 

Calculated Preclosing Balance 465000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

442000 E U X 465000 B 

443000 E U X 

445000 E E K/N 

445000 E U X 

451000 E U X 

461000 E U X 

462000 E E K/N 

462000 E U X 

463000 E U X 

465000 E E K/N 

470000 E U X 

472000 E U X 

 

Closing Rule Number: 21.480100 

Closing USSGL Account: 480100 Undelivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 480100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480100 E 480100 B 

483100 E 

487100 E 

488100 E 

 

Closing Rule Number: 21.480200 

Closing USSGL Account: 480200 Undelivered Orders - Obligations, Prepaid/Advanced 

Calculated Preclosing Balance 480200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480200 E 480200 B 

483200 E 

487200 E 

488200 E 

 

Closing Rule Number: 21.490100 

Closing USSGL Account: 490100 Delivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 490100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490100 E 490100 B 

493100 E 

497100 E 

498100 E 

 

Closing Rule Number: 21.490800 

Closing USSGL Account: 490800 Authority Outlayed Not Yet Disbursed 

Calculated Preclosing Balance 490800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490800 E 490800 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 10 March 2018

Edit Rule Number: 45 

Rule Name: Fiscal Year Proprietary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

 

Closing Rule Number: 45.101000 

Closing USSGL Account: 101000 Fund Balance With Treasury 

101000 Preclosing Balance 101000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

101000 E 101000 B 

 

Closing Rule Number: 45.110100 

Closing USSGL Account: 110100 General Fund of the U.S. Government's Operating Cash 

110100 Preclosing Balance 110100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110100 E 110100 B 

 

Closing Rule Number: 45.110300 

Closing USSGL Account: 110300 Restricted Operating Cash 

110300 Preclosing Balance 110300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110300 E 110300 B 

 

Closing Rule Number: 45.110900 

Closing USSGL Account: 110900 Checks Outstanding 

110900 Preclosing Balance 110900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110900 E 110900 B 

 

Closing Rule Number: 45.111000 

Closing USSGL Account: 111000 Undeposited Collections 

111000 Preclosing Balance 111000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

111000 E 111000 B 

 

Closing Rule Number: 45.112000 

Closing USSGL Account: 112000 Imprest Funds 

112000 Preclosing Balance 112000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

112000 E 112000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 11 March 2018

Closing Rule Number: 45.112500 

Closing USSGL Account: 112500 U.S. Debit Card Funds 

112500 Preclosing Balance 112500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

112500 E 112500 B 

 

Closing Rule Number: 45.113000 

Closing USSGL Account: 113000 Funds Held Outside of Treasury - Budgetary 

113000 Preclosing Balance 113000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113000 E 113000 B 

 

Closing Rule Number: 45.113500 

Closing USSGL Account: 113500 Funds Held Outside of Treasury - Non-Budgetary 

113500 Preclosing Balance 113500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113500 E 113500 B 

 

Closing Rule Number: 45.114500 

Closing USSGL Account: 114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account 

114500 Preclosing Balance 114500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

114500 E 114500 B 

 

Closing Rule Number: 45.119000 

Closing USSGL Account: 119000 Other Cash 

119000 Preclosing Balance 119000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119000 E 119000 B 

 

Closing Rule Number: 45.119090 

Closing USSGL Account: 119090 Other Cash - International Monetary Fund 

119090 Preclosing Balance 119090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119090 E 119090 B 

 

Closing Rule Number: 45.119305 

Closing USSGL Account: 119305 International Monetary Fund - Letter of Credit 

119305 Preclosing Balance 119305 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119305 E 119305 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 12 March 2018

Closing Rule Number: 45.119306 

Closing USSGL Account: 119306 International Monetary Fund - Receivable/Payable Currency Valuation Adjustment 

119306 Preclosing Balance 119306 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119306 E 119306 B 

 

Closing Rule Number: 45.119307 

Closing USSGL Account: 119307 International Monetary Fund - Dollar Deposits with the IMF 

119307 Preclosing Balance 119307 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119307 E 119307 B 

 

Closing Rule Number: 45.119309 

Closing USSGL Account: 119309 International Monetary Fund - Currency Holdings 

119309 Preclosing Balance 119309 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119309 E 119309 B 

 

Closing Rule Number: 45.119333 

Closing USSGL Account: 119333 International Monetary Fund - Reserve Position 

119333 Preclosing Balance 119333 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119333 E 119333 B 

 

Closing Rule Number: 45.119400 

Closing USSGL Account: 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights 

119400 Preclosing Balance 119400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119400 E 119400 B 

 

Closing Rule Number: 45.119500 

Closing USSGL Account: 119500 Other Monetary Assets 

119500 Preclosing Balance 119500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119500 E 119500 B 

 

Closing Rule Number: 45.120000 

Closing USSGL Account: 120000 Foreign Currency 

120000 Preclosing Balance 120000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120000 E 120000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 13 March 2018

Closing Rule Number: 45.120500 

Closing USSGL Account: 120500 Foreign Currency Denominated Equivalent Assets 

120500 Preclosing Balance 120500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120500 E 120500 B 

 

Closing Rule Number: 45.120900 

Closing USSGL Account: 120900 Uninvested Foreign Currency 

120900 Preclosing Balance 120900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120900 E 120900 B 

 

Closing Rule Number: 45.125000 

Closing USSGL Account: 125000 Central Accounting/Agency Reconciliation Account 

125000 Preclosing Balance 125000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

125000 E 125000 B 

 

Closing Rule Number: 45.131000 

Closing USSGL Account: 131000 Accounts Receivable 

131000 Preclosing Balance 131000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

131000 E 131000 B 

 

Closing Rule Number: 45.131900 

Closing USSGL Account: 131900 Allowance for Loss on Accounts Receivable 

131900 Preclosing Balance 131900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

131900 E 131900 B 

 

Closing Rule Number: 45.132000 

Closing USSGL Account: 132000 Funded Employment Benefit Contributions Receivable 

132000 Preclosing Balance 132000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132000 E 132000 B 

 

Closing Rule Number: 45.132100 

Closing USSGL Account: 132100 Unfunded FECA Benefit Contributions Receivable 

132100 Preclosing Balance 132100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132100 E 132100 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 14 March 2018

Closing Rule Number: 45.132500 

Closing USSGL Account: 132500 Taxes Receivable 

132500 Preclosing Balance 132500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132500 E 132500 B 

 

Closing Rule Number: 45.132900 

Closing USSGL Account: 132900 Allowance for Loss on Taxes Receivable 

132900 Preclosing Balance 132900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132900 E 132900 B 

 

Closing Rule Number: 45.133000 

Closing USSGL Account: 133000 Receivable for Transfers of Currently Invested Balances

133000 Preclosing Balance 133000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

133000 E 133000 B 

 

Closing Rule Number: 45.133500 

Closing USSGL Account: 133500 Expenditure Transfers Receivable 

133500 Preclosing Balance 133500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

133500 E 133500 B 

 

Closing Rule Number: 45.134000 

Closing USSGL Account: 134000 Interest Receivable - Not Otherwise Classified 

134000 Preclosing Balance 134000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134000 E 134000 B 

 

Closing Rule Number: 45.134100 

Closing USSGL Account: 134100 Interest Receivable - Loans 

134100 Preclosing Balance 134100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134100 E 134100 B 

 

Closing Rule Number: 45.134200 

Closing USSGL Account: 134200 Interest Receivable - Investments 

134200 Preclosing Balance 134200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134200 E 134200 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 15 March 2018

Closing Rule Number: 45.134300 

Closing USSGL Account: 134300 Interest Receivable - Taxes 

134300 Preclosing Balance 134300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134300 E 134300 B 

 

Closing Rule Number: 45.134400 

Closing USSGL Account: 134400 Interest Receivable on Special Drawing Rights 

134400 Preclosing Balance 134400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134400 E 134400 B 

 

Closing Rule Number: 45.134500 

Closing USSGL Account: 134500 Allowance for Loss on Interest Receivable - Loans 

134500 Preclosing Balance 134500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134500 E 134500 B 

 

Closing Rule Number: 45.134600 

Closing USSGL Account: 134600 Allowance for Loss on Interest Receivable - Investments

134600 Preclosing Balance 134600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134600 E 134600 B 

 

Closing Rule Number: 45.134700 

Closing USSGL Account: 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified 

134700 Preclosing Balance 134700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134700 E 134700 B 

 

Closing Rule Number: 45.134800 

Closing USSGL Account: 134800 Allowance for Loss on Interest Receivable - Taxes 

134800 Preclosing Balance 134800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134800 E 134800 B 

 

Closing Rule Number: 45.135000 

Closing USSGL Account: 135000 Loans Receivable 

135000 Preclosing Balance 135000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135000 E 135000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 16 March 2018

Closing Rule Number: 45.135090 

Closing USSGL Account: 135090 Loans Receivable - International Monetary Fund 

135090 Preclosing Balance 135090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135090 E 135090 B 

 

Closing Rule Number: 45.135100 

Closing USSGL Account: 135100 Capitalized Loan Interest Receivable - Non-Credit Reform 

135100 Preclosing Balance 135100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135100 E 135100 B 

 

Closing Rule Number: 45.135900 

Closing USSGL Account: 135900 Allowance for Loss on Loans Receivable 

135900 Preclosing Balance 135900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135900 E 135900 B 

 

Closing Rule Number: 45.135990 

Closing USSGL Account: 135990 Allowance for Loss on Loans Receivable - International Monetary Fund 

135990 Preclosing Balance 135990 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135990 E 135990 B 

 

Closing Rule Number: 45.136000 

Closing USSGL Account: 136000 Penalties and Fines Receivable - Not Otherwise Classified 

136000 Preclosing Balance 136000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136000 E 136000 B 

 

Closing Rule Number: 45.136100 

Closing USSGL Account: 136100 Penalties and Fines Receivable - Loans 

136100 Preclosing Balance 136100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136100 E 136100 B 

 

Closing Rule Number: 45.136300 

Closing USSGL Account: 136300 Penalties and Fines Receivable - Taxes 

136300 Preclosing Balance 136300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136300 E 136300 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 17 March 2018

Closing Rule Number: 45.136500 

Closing USSGL Account: 136500 Allowance for Loss on Penalties and Fines Receivable - Loans 

136500 Preclosing Balance 136500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136500 E 136500 B 

 

Closing Rule Number: 45.136700 

Closing USSGL Account: 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified 

136700 Preclosing Balance 136700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136700 E 136700 B 

 

Closing Rule Number: 45.136800 

Closing USSGL Account: 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes 

136800 Preclosing Balance 136800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136800 E 136800 B 

 

Closing Rule Number: 45.137000 

Closing USSGL Account: 137000 Administrative Fees Receivable - Not Otherwise Classified 

137000 Preclosing Balance 137000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137000 E 137000 B 

 

Closing Rule Number: 45.137100 

Closing USSGL Account: 137100 Administrative Fees Receivable - Loans 

137100 Preclosing Balance 137100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137100 E 137100 B 

 

Closing Rule Number: 45.137300 

Closing USSGL Account: 137300 Administrative Fees Receivable - Taxes 

137300 Preclosing Balance 137300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137300 E 137300 B 

 

Closing Rule Number: 45.137500 

Closing USSGL Account: 137500 Allowance for Loss on Administrative Fees Receivable - Loans 

137500 Preclosing Balance 137500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137500 E 137500 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 18 March 2018

Closing Rule Number: 45.137700 

Closing USSGL Account: 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified 

137700 Preclosing Balance 137700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137700 E 137700 B 

 

Closing Rule Number: 45.137800 

Closing USSGL Account: 137800 Allowance for Loss on Administrative Fees Receivable - Taxes 

137800 Preclosing Balance 137800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137800 E 137800 B 

 

Closing Rule Number: 45.138000 

Closing USSGL Account: 138000 Loans Receivable - Troubled Assets Relief Program 

138000 Preclosing Balance 138000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138000 E 138000 B 

 

Closing Rule Number: 45.138100 

Closing USSGL Account: 138100 Interest Receivable - Loans - Troubled Assets Relief Program 

138100 Preclosing Balance 138100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138100 E 138100 B 

 

Closing Rule Number: 45.138400 

Closing USSGL Account: 138400 Interest Receivable - Foreign Currency Denominated Assets 

138400 Preclosing Balance 138400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138400 E 138400 B 

 

Closing Rule Number: 45.138500 

Closing USSGL Account: 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program 

138500 Preclosing Balance 138500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138500 E 138500 B 

 

Closing Rule Number: 45.138900 

Closing USSGL Account: 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program 

138900 Preclosing Balance 138900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138900 E 138900 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 19 March 2018

Closing Rule Number: 45.139900 

Closing USSGL Account: 139900 Allowance for Subsidy 

139900 Preclosing Balance 139900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

139900 E 139900 B 

 

Closing Rule Number: 45.141000 

Closing USSGL Account: 141000 Advances and Prepayments 

141000 Preclosing Balance 141000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

141000 E 141000 B 

 

Closing Rule Number: 45.151100 

Closing USSGL Account: 151100 Operating Materials and Supplies Held for Use 

151100 Preclosing Balance 151100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151100 E 151100 B 

 

Closing Rule Number: 45.151200 

Closing USSGL Account: 151200 Operating Materials and Supplies Held in Reserve for Future Use 

151200 Preclosing Balance 151200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151200 E 151200 B 

 

Closing Rule Number: 45.151300 

Closing USSGL Account: 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable 

151300 Preclosing Balance 151300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151300 E 151300 B 

 

Closing Rule Number: 45.151400 

Closing USSGL Account: 151400 Operating Materials and Supplies Held for Repair 

151400 Preclosing Balance 151400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151400 E 151400 B 

 

Closing Rule Number: 45.151600 

Closing USSGL Account: 151600 Operating Materials and Supplies in Development 

151600 Preclosing Balance 151600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151600 E 151600 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 20 March 2018

Closing Rule Number: 45.151900 

Closing USSGL Account: 151900 Operating Materials and Supplies - Allowance 

151900 Preclosing Balance 151900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151900 E 151900 B 

 

Closing Rule Number: 45.152100 

Closing USSGL Account: 152100 Inventory Purchased for Resale 

152100 Preclosing Balance 152100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152100 E 152100 B 

 

Closing Rule Number: 45.152200 

Closing USSGL Account: 152200 Inventory Held in Reserve for Future Sale 

152200 Preclosing Balance 152200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152200 E 152200 B 

 

Closing Rule Number: 45.152300 

Closing USSGL Account: 152300 Inventory Held for Repair 

152300 Preclosing Balance 152300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152300 E 152300 B 

 

Closing Rule Number: 45.152400 

Closing USSGL Account: 152400 Inventory - Excess, Obsolete, and Unserviceable 

152400 Preclosing Balance 152400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152400 E 152400 B 

 

Closing Rule Number: 45.152500 

Closing USSGL Account: 152500 Inventory - Raw Materials 

152500 Preclosing Balance 152500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152500 E 152500 B 

 

Closing Rule Number: 45.152600 

Closing USSGL Account: 152600 Inventory - Work-in-Process 

152600 Preclosing Balance 152600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152600 E 152600 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 21 March 2018

Closing Rule Number: 45.152700 

Closing USSGL Account: 152700 Inventory - Finished Goods 

152700 Preclosing Balance 152700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152700 E 152700 B 

 

Closing Rule Number: 45.152900 

Closing USSGL Account: 152900 Inventory - Allowance 

152900 Preclosing Balance 152900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152900 E 152900 B 

 

Closing Rule Number: 45.153100 

Closing USSGL Account: 153100 Seized Monetary Instruments 

153100 Preclosing Balance 153100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

153100 E 153100 B 

 

Closing Rule Number: 45.153200 

Closing USSGL Account: 153200 Seized Cash Deposited 

153200 Preclosing Balance 153200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

153200 E 153200 B 

 

Closing Rule Number: 45.154100 

Closing USSGL Account: 154100 Forfeited Property Held for Sale 

154100 Preclosing Balance 154100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154100 E 154100 B 

 

Closing Rule Number: 45.154200 

Closing USSGL Account: 154200 Forfeited Property Held for Donation or Use 

154200 Preclosing Balance 154200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154200 E 154200 B 

 

Closing Rule Number: 45.154900 

Closing USSGL Account: 154900 Forfeited Property - Allowance 

154900 Preclosing Balance 154900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154900 E 154900 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 22 March 2018

Closing Rule Number: 45.155100 

Closing USSGL Account: 155100 Foreclosed Property 

155100 Preclosing Balance 155100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

155100 E 155100 B 

 

Closing Rule Number: 45.155900 

Closing USSGL Account: 155900 Foreclosed Property - Allowance 

155900 Preclosing Balance 155900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

155900 E 155900 B 

 

Closing Rule Number: 45.156100 

Closing USSGL Account: 156100 Commodities Held Under Price Support and Stabilization Support Programs 

156100 Preclosing Balance 156100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

156100 E 156100 B 

 

Closing Rule Number: 45.156900 

Closing USSGL Account: 156900 Commodities - Allowance 

156900 Preclosing Balance 156900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

156900 E 156900 B 

 

Closing Rule Number: 45.157100 

Closing USSGL Account: 157100 Stockpile Materials Held in Reserve 

157100 Preclosing Balance 157100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

157100 E 157100 B 

 

Closing Rule Number: 45.157200 

Closing USSGL Account: 157200 Stockpile Materials Held for Sale 

157200 Preclosing Balance 157200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

157200 E 157200 B 

 

Closing Rule Number: 45.159100 

Closing USSGL Account: 159100 Other Related Property 

159100 Preclosing Balance 159100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

159100 E 159100 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 23 March 2018

Closing Rule Number: 45.159900 

Closing USSGL Account: 159900 Other Related Property - Allowance 

159900 Preclosing Balance 159900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

159900 E 159900 B 

 

Closing Rule Number: 45.161000 

Closing USSGL Account: 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161000 Preclosing Balance 161000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161000 E 161000 B 

 

Closing Rule Number: 45.161100 

Closing USSGL Account: 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161100 Preclosing Balance 161100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161100 E 161100 B 

 

Closing Rule Number: 45.161200 

Closing USSGL Account: 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161200 Preclosing Balance 161200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161200 E 161200 B 

 

Closing Rule Number: 45.161300 

Closing USSGL Account: 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service 

161300 Preclosing Balance 161300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161300 E 161300 B 

 

Closing Rule Number: 45.161800 

Closing USSGL Account: 161800 Market Adjustment - Investments 

161800 Preclosing Balance 161800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161800 E 161800 B 

 

Closing Rule Number: 45.162000 

Closing USSGL Account: 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities 

162000 Preclosing Balance 162000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162000 E 162000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 24 March 2018

Closing Rule Number: 45.162100 

Closing USSGL Account: 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities 

162100 Preclosing Balance 162100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162100 E 162100 B 

 

Closing Rule Number: 45.162200 

Closing USSGL Account: 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities 

162200 Preclosing Balance 162200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162200 E 162200 B 

 

Closing Rule Number: 45.162300 

Closing USSGL Account: 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities 

162300 Preclosing Balance 162300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162300 E 162300 B 

 

Closing Rule Number: 45.163000 

Closing USSGL Account: 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service 

163000 Preclosing Balance 163000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163000 E 163000 B 

 

Closing Rule Number: 45.163100 

Closing USSGL Account: 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service 

163100 Preclosing Balance 163100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163100 E 163100 B 

 

Closing Rule Number: 45.163300 

Closing USSGL Account: 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the 

Fiscal Service 

163300 Preclosing Balance 163300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163300 E 163300 B 

 

Closing Rule Number: 45.164200 

Closing USSGL Account: 164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act 

164200 Preclosing Balance 164200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164200 E 164200 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 25 March 2018

Closing Rule Number: 45.164300 

Closing USSGL Account: 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act 

164300 Preclosing Balance 164300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164300 E 164300 B 

 

Closing Rule Number: 45.164400 

Closing USSGL Account: 164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act 

164400 Preclosing Balance 164400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164400 E 164400 B 

 

Closing Rule Number: 45.164500 

Closing USSGL Account: 164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act 

164500 Preclosing Balance 164500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164500 E 164500 B 

 

Closing Rule Number: 45.164600 

Closing USSGL Account: 164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act 

164600 Preclosing Balance 164600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164600 E 164600 B 

 

Closing Rule Number: 45.164700 

Closing USSGL Account: 164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform 

Act 

164700 Preclosing Balance 164700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164700 E 164700 B 

 

Closing Rule Number: 45.165000 

Closing USSGL Account: 165000 Preferred Stock in Federal Government Sponsored Enterprise 

165000 Preclosing Balance 165000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165000 E 165000 B 

 

Closing Rule Number: 45.165100 

Closing USSGL Account: 165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise 

165100 Preclosing Balance 165100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165100 E 165100 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 26 March 2018

Closing Rule Number: 45.165200 

Closing USSGL Account: 165200 Common Stock Warrants in Federal Government Sponsored Enterprise 

165200 Preclosing Balance 165200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165200 E 165200 B 

 

Closing Rule Number: 45.165300 

Closing USSGL Account: 165300 Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise 

165300 Preclosing Balance 165300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165300 E 165300 B 

 

Closing Rule Number: 45.167000 

Closing USSGL Account: 167000 Foreign Investments 

167000 Preclosing Balance 167000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167000 E 167000 B 

 

Closing Rule Number: 45.167100 

Closing USSGL Account: 167100 Discount on Foreign Investments 

167100 Preclosing Balance 167100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167100 E 167100 B 

 

Closing Rule Number: 45.167200 

Closing USSGL Account: 167200 Premium on Foreign Investments 

167200 Preclosing Balance 167200 Ending Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167200 E 167200 B 

 

Closing Rule Number: 45.167900 

Closing USSGL Account: 167900 Foreign Exchange Rate Revalue Adjustments - Investments

167900 Preclosing Balance 167900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167900 E 167900 B 

 

Closing Rule Number: 45.169000 

Closing USSGL Account: 169000 Other Investments 

169000 Preclosing Balance 169000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

169000 E 169000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 27 March 2018

Closing Rule Number: 45.171100 

Closing USSGL Account: 171100 Land and Land Rights 

171100 Preclosing Balance 171100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171100 E 171100 B 

 

Closing Rule Number: 45.171200 

Closing USSGL Account: 171200 Improvements to Land 

171200 Preclosing Balance 171200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171200 E 171200 B 

 

Closing Rule Number: 45.171900 

Closing USSGL Account: 171900 Accumulated Depreciation on Improvements to Land 

171900 Preclosing Balance 171900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171900 E 171900 B 

 

Closing Rule Number: 45.172000 

Closing USSGL Account: 172000 Construction-in-Progress 

172000 Preclosing Balance 172000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

172000 E 172000 B 

 

Closing Rule Number: 45.173000 

Closing USSGL Account: 173000 Buildings, Improvements, and Renovations 

173000 Preclosing Balance 173000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

173000 E 173000 B 

 

Closing Rule Number: 45.173900 

Closing USSGL Account: 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations 

173900 Preclosing Balance 173900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

173900 E 173900 B 

 

Closing Rule Number: 45.174000 

Closing USSGL Account: 174000 Other Structures and Facilities 

174000 Preclosing Balance 174000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

174000 E 174000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 28 March 2018

Closing Rule Number: 45.174900 

Closing USSGL Account: 174900 Accumulated Depreciation on Other Structures and Facilities 

174900 Preclosing Balance 174900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

174900 E 174900 B 

 

Closing Rule Number: 45.175000 

Closing USSGL Account: 175000 Equipment 

175000 Preclosing Balance 175000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

175000 E 175000 B 

 

Closing Rule Number: 45.175900 

Closing USSGL Account: 175900 Accumulated Depreciation on Equipment 

175900 Preclosing Balance 175900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

175900 E 175900 B 

 

Closing Rule Number: 45.181000 

Closing USSGL Account: 181000 Assets Under Capital Lease 

181000 Preclosing Balance 181000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

181000 E 181000 B 

 

Closing Rule Number: 45.181900 

Closing USSGL Account: 181900 Accumulated Depreciation on Assets Under Capital Lease 

181900 Preclosing Balance 181900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

181900 E 181900 B 

 

Closing Rule Number: 45.182000 

Closing USSGL Account: 182000 Leasehold Improvements 

182000 Preclosing Balance 182000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

182000 E 182000 B 

 

Closing Rule Number: 45.182900 

Closing USSGL Account: 182900 Accumulated Amortization on Leasehold Improvements 

182900 Preclosing Balance 182900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

182900 E 182900 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 29 March 2018

Closing Rule Number: 45.183000 

Closing USSGL Account: 183000 Internal-Use Software 

183000 Preclosing Balance 183000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183000 E 183000 B 

 

Closing Rule Number: 45.183200 

Closing USSGL Account: 183200 Internal-Use Software in Development 

183200 Preclosing Balance 183200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183200 E 183200 B 

 

Closing Rule Number: 45.183900 

Closing USSGL Account: 183900 Accumulated Amortization on Internal-Use Software 

183900 Preclosing Balance 183900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183900 E 183900 B 

 

Closing Rule Number: 45.184000 

Closing USSGL Account: 184000 Other Natural Resources 

184000 Preclosing Balance 184000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

184000 E 184000 B 

 

Closing Rule Number: 45.184900 

Closing USSGL Account: 184900 Allowance for Depletion 

184900 Preclosing Balance 184900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

184900 E 184900 B 

 

Closing Rule Number: 45.189000 

Closing USSGL Account: 189000 Other General Property, Plant, and Equipment 

189000 Preclosing Balance 189000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

189000 E 189000 B 

 

Closing Rule Number: 45.189900 

Closing USSGL Account: 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment 

189900 Preclosing Balance 189900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

189900 E 189900 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 30 March 2018

Closing Rule Number: 45.192100 

Closing USSGL Account: 192100 Receivable From Appropriations 

192100 Preclosing Balance 192100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192100 E 192100 B 

 

Closing Rule Number: 45.192300 

Closing USSGL Account: 192300 Contingent Receivable for Capital Transfers 

192300 Preclosing Balance 192300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192300 E 192300 B 

 

Closing Rule Number: 45.192500 

Closing USSGL Account: 192500 Capital Transfers Receivable 

192500 Preclosing Balance 192500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192500 E 192500 B 

 

Closing Rule Number: 45.198000 

Closing USSGL Account: 198000 Asset for Agency's Custodial and Non-Entity Liabilities

198000 Preclosing Balance 198000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

198000 E 198000 B 

 

Closing Rule Number: 45.199000 

Closing USSGL Account: 199000 Other Assets 

199000 Preclosing Balance 199000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199000 E 199000 B 

 

Closing Rule Number: 45.199500 

Closing USSGL Account: 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed 

199500 Preclosing Balance 199500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199500 E 199500 B 

 

Closing Rule Number: 45.199900 

Closing USSGL Account: 199900 Central Accounting Control Account 

199900 Preclosing Balance 199900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199900 E 199900 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 31 March 2018

Closing Rule Number: 45.201000 

Closing USSGL Account: 201000 Liability for Fund Balance With Treasury 

201000 Preclosing Balance 201000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

201000 E 201000 B 

 

Closing Rule Number: 45.211000 

Closing USSGL Account: 211000 Accounts Payable 

211000 Preclosing Balance 211000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

211000 E 211000 B 

 

Closing Rule Number: 45.211200 

Closing USSGL Account: 211200 Accounts Payable for Federal Government Sponsored Enterprise 

211200 Preclosing Balance 211200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

211200 E 211200 B 

 

Closing Rule Number: 45.212000 

Closing USSGL Account: 212000 Disbursements in Transit 

212000 Preclosing Balance 212000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

212000 E 212000 B 

 

Closing Rule Number: 45.213000 

Closing USSGL Account: 213000 Contract Holdbacks 

213000 Preclosing Balance 213000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

213000 E 213000 B 

 

Closing Rule Number: 45.214000 

Closing USSGL Account: 214000 Accrued Interest Payable - Not Otherwise Classified 

214000 Preclosing Balance 214000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214000 E 214000 B 

 

Closing Rule Number: 45.214100 

Closing USSGL Account: 214100 Accrued Interest Payable - Loans 

214100 Preclosing Balance 214100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214100 E 214100 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 32 March 2018

Closing Rule Number: 45.214200 

Closing USSGL Account: 214200 Accrued Interest Payable - Debt 

214200 Preclosing Balance 214200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214200 E 214200 B 

 

Closing Rule Number: 45.215000 

Closing USSGL Account: 215000 Payable for Transfers of Currently Invested Balances 

215000 Preclosing Balance 215000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

215000 E 215000 B 

 

Closing Rule Number: 45.215500 

Closing USSGL Account: 215500 Expenditure Transfers Payable 

215500 Preclosing Balance 215500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

215500 E 215500 B 

 

Closing Rule Number: 45.216000 

Closing USSGL Account: 216000 Entitlement Benefits Due and Payable 

216000 Preclosing Balance 216000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

216000 E 216000 B 

 

Closing Rule Number: 45.217000 

Closing USSGL Account: 217000 Subsidy Payable to the Financing Account 

217000 Preclosing Balance 217000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

217000 E 217000 B 

 

Closing Rule Number: 45.218000 

Closing USSGL Account: 218000 Loan Guarantee Liability 

218000 Preclosing Balance 218000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

218000 E 218000 B 

 

Closing Rule Number: 45.219000 

Closing USSGL Account: 219000 Other Liabilities With Related Budgetary Obligations 

219000 Preclosing Balance 219000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219000 E 219000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 33 March 2018

Closing Rule Number: 45.219100 

Closing USSGL Account: 219100 Employee Health Care Liability Incurred but Not Reported 

219100 Preclosing Balance 219100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219100 E 219100 B 

 

Closing Rule Number: 45.219200 

Closing USSGL Account: 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks 

219200 Preclosing Balance 219200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219200 E 219200 B 

 

Closing Rule Number: 45.219300 

Closing USSGL Account: 219300 Allocation of Special Drawing Rights (SDRs) 

219300 Preclosing Balance 219300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219300 E 219300 B 

 

Closing Rule Number: 45.221000 

Closing USSGL Account: 221000 Accrued Funded Payroll and Leave 

221000 Preclosing Balance 221000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221000 E 221000 B 

 

Closing Rule Number: 45.221100 

Closing USSGL Account: 221100 Withholdings Payable 

221100 Preclosing Balance 221100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221100 E 221100 B 

 

Closing Rule Number: 45.221300 

Closing USSGL Account: 221300 Employer Contributions and Payroll Taxes Payable 

221300 Preclosing Balance 221300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221300 E 221300 B 

 

Closing Rule Number: 45.221500 

Closing USSGL Account: 221500 Other Post Employment Benefits Due and Payable 

221500 Preclosing Balance 221500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221500 E 221500 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 34 March 2018

Closing Rule Number: 45.221600 

Closing USSGL Account: 221600 Pension Benefits Due and Payable to Beneficiaries 

221600 Preclosing Balance 221600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221600 E 221600 B 

 

Closing Rule Number: 45.221700 

Closing USSGL Account: 221700 Benefit Premiums Payable to Carriers 

221700 Preclosing Balance 221700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221700 E 221700 B 

 

Closing Rule Number: 45.221800 

Closing USSGL Account: 221800 Life Insurance Benefits Due and Payable to Beneficiaries 

221800 Preclosing Balance 221800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221800 E 221800 B 

 

Closing Rule Number: 45.222000 

Closing USSGL Account: 222000 Unfunded Leave 

222000 Preclosing Balance 222000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

222000 E 222000 B 

 

Closing Rule Number: 45.222500 

Closing USSGL Account: 222500 Unfunded FECA Liability 

222500 Preclosing Balance 222500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

222500 E 222500 B 

 

Closing Rule Number: 45.229000 

Closing USSGL Account: 229000 Other Unfunded Employment Related Liability 

229000 Preclosing Balance 229000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

229000 E 229000 B 

 

Closing Rule Number: 45.231000 

Closing USSGL Account: 231000 Liability for Advances and Prepayments 

231000 Preclosing Balance 231000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

231000 E 231000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 35 March 2018

Closing Rule Number: 45.232000 

Closing USSGL Account: 232000 Other Deferred Revenue 

232000 Preclosing Balance 232000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

232000 E 232000 B 

 

Closing Rule Number: 45.240000 

Closing USSGL Account: 240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections 

240000 Preclosing Balance 240000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

240000 E 240000 B 

 

Closing Rule Number: 45.241000 

Closing USSGL Account: 241000 Liability for Clearing Accounts 

241000 Preclosing Balance 241000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

241000 E 241000 B 

 

Closing Rule Number: 45.251000 

Closing USSGL Account: 251000 Principal Payable to the Bureau of the Fiscal Service 

251000 Preclosing Balance 251000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

251000 E 251000 B 

 

Closing Rule Number: 45.251100 

Closing USSGL Account: 251100 Capitalized Loan Interest Payable - Non-Credit Reform 

251100 Preclosing Balance 251100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

251100 E 251100 B 

 

Closing Rule Number: 45.252000 

Closing USSGL Account: 252000 Principal Payable to the Federal Financing Bank 

252000 Preclosing Balance 252000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

252000 E 252000 B 

 

Closing Rule Number: 45.253000 

Closing USSGL Account: 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority 

253000 Preclosing Balance 253000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253000 E 253000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 36 March 2018

Closing Rule Number: 45.253100 

Closing USSGL Account: 253100 Discount on Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

253100 Preclosing Balance 253100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253100 E 253100 B 

 

Closing Rule Number: 45.253200 

Closing USSGL Account: 253200 Premium on Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

253200 Preclosing Balance 253200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253200 E 253200 B 

 

Closing Rule Number: 45.253300 

Closing USSGL Account: 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

253300 Preclosing Balance 253300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253300 E 253300 B 

 

Closing Rule Number: 45.253400 

Closing USSGL Account: 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

253400 Preclosing Balance 253400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253400 E 253400 B 

 

Closing Rule Number: 45.254000 

Closing USSGL Account: 254000 Participation Certificates 

254000 Preclosing Balance 254000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

254000 E 254000 B 

 

Closing Rule Number: 45.259000 

Closing USSGL Account: 259000 Other Debt 

259000 Preclosing Balance 259000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

259000 E 259000 B 

 

Closing Rule Number: 45.261000 

Closing USSGL Account: 261000 Actuarial Pension Liability 

261000 Preclosing Balance 261000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

261000 E 261000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 37 March 2018

Closing Rule Number: 45.262000 

Closing USSGL Account: 262000 Actuarial Health Insurance Liability 

262000 Preclosing Balance 262000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

262000 E 262000 B 

 

Closing Rule Number: 45.263000 

Closing USSGL Account: 263000 Actuarial Life Insurance Liability 

263000 Preclosing Balance 263000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

263000 E 263000 B 

 

Closing Rule Number: 45.265000 

Closing USSGL Account: 265000 Actuarial FECA Liability 

265000 Preclosing Balance 265000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

265000 E 265000 B 

 

Closing Rule Number: 45.266000 

Closing USSGL Account: 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs 

266000 Preclosing Balance 266000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

266000 E 266000 B 

 

Closing Rule Number: 45.267000 

Closing USSGL Account: 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs 

267000 Preclosing Balance 267000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

267000 E 267000 B 

 

Closing Rule Number: 45.269000 

Closing USSGL Account: 269000 Other Actuarial Liabilities 

269000 Preclosing Balance 269000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

269000 E 269000 B 

 

Closing Rule Number: 45.291000 

Closing USSGL Account: 291000 Prior Liens Outstanding on Acquired Collateral 

291000 Preclosing Balance 291000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

291000 E 291000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 38 March 2018

Closing Rule Number: 45.292000 

Closing USSGL Account: 292000 Contingent Liabilities 

292000 Preclosing Balance 292000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292000 E 292000 B 

 

Closing Rule Number: 45.292200 

Closing USSGL Account: 292200 Contingent Liabilities - Federal Government Sponsored Enterprise 

292200 Preclosing Balance 292200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292200 E 292200 B 

 

Closing Rule Number: 45.292300 

Closing USSGL Account: 292300 Contingent Liability for Capital Transfers 

292300 Preclosing Balance 292300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292300 E 292300 B 

 

Closing Rule Number: 45.294000 

Closing USSGL Account: 294000 Capital Lease Liability 

294000 Preclosing Balance 294000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

294000 E 294000 B 

 

Closing Rule Number: 45.296000 

Closing USSGL Account: 296000 Accounts Payable From Canceled Appropriations 

296000 Preclosing Balance 296000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

296000 E 296000 B 

 

Closing Rule Number: 45.297000 

Closing USSGL Account: 297000 Liability for Capital Transfers 

297000 Preclosing Balance 297000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

297000 E 297000 B 

 

Closing Rule Number: 45.298000 

Closing USSGL Account: 298000 Custodial Liability 

298000 Preclosing Balance 298000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

298000 E 298000 B 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 39 March 2018

Closing Rule Number: 45.298500 

Closing USSGL Account: 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity 

298500 Preclosing Balance 298500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

298500 E 298500 B 

 

Closing Rule Number: 45.299000 

Closing USSGL Account: 299000 Other Liabilities Without Related Budgetary Obligations

299000 Preclosing Balance 299000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299000 E 299000 B 

 

Closing Rule Number: 45.299500 

Closing USSGL Account: 299500 Estimated Cleanup Cost Liability 

299500 Preclosing Balance 299500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299500 E 299500 B 

 

Closing Rule Number: 45.310000 

Closing USSGL Account: 310000 Unexpended Appropriations - Cumulative 

310000 Preclosing Balance 310000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

310000 E 310000 B 

310100 E 

310200 E 

310300 E 

310500 E 

310600 E 

310700 E 

310800 E 

310900 E 

 

Closing Rule Number: 45.320000 

Closing USSGL Account: 320000 Appropriations Outstanding - Cumulative 

320000 Preclosing Balance 320000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

320000 E 320000 B 

320100 E 

320110 E 

320600 E 

320700 E 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 40 March 2018

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

331000 E E/F/U 331000 B 

510000 E E/F/U 

510900 E E/F/U 

520000 E E/U 

520900 E E/U 

531000 E E/U 

531100 E E/U 

531200 E E/U 

531300 E E/F/U 

531400 E E/F/U 

531500 E E/F/U 

531700 E E/U 

531800 E E/U 

531900 E E/U 

532000 E E/U 

532400 E E/U 

532500 E E/U 

532900 E E/U 

540000 E E/U 

540500 E U 

540600 E U 

540900 E E/U 

550000 E E/U 

550900 E E/U 

560000 E E/U 

560900 E E/U 

561000 E E/U 

561900 E E/U 

564000 E E/F/U 

564900 E E/F/U 

565000 E E/F/U 

565900 E E/F/U 

570000 E E/F/U 

570005 E U 

570500 E E/F/U 

570800 E E/F/U 

570900 E E/F/U 

571000 E U 

571200 E U 

572000 E E/F/U 

573000 E E/F/U 

574000 E E/F/U 

574500 E E/F/U 

575000 E E/F/U 

575500 E E/F/U 

575600 E E/F/U 

576000 E E/F/U 

576500 E E/F/U 

576600 E E/F/U 

577500 E E/F/U 

577600 E E/F/U 

577700 E U 

577800 E U 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 41 March 2018

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

578000 E E/F/U 

579000 E E/F/U 

579001 E U 

579010 E U 

579100 E E/F/U 

579200 E E/F/U 

579500 E E/U 

580000 E E/F/U 

580100 E E/F/U 

580200 E E/F/U 

580300 E E/F/U 

580400 E E/F/U 

580500 E E/F/U 

580600 E E/F/U 

582000 E E/F/U 

582100 E E/F/U 

582200 E E/F/U 

582300 E E/F/U 

582400 E E/F/U 

582500 E E/F/U 

582600 E E/F/U 

583000 E E/F/U 

583100 E E/F/U 

583200 E E/F/U 

583300 E E/F/U 

583400 E E/F/U 

583500 E E/F/U 

583600 E E/F/U 

589000 E E/F/U 

589100 E E/F/U 

589200 E E/F/U 

589300 E E/F/U 

589400 E E/F/U 

589500 E E/F/U 

589600 E E/F/U 

590000 E E/U 

590900 E E/U 

591900 E E/F/U 

591910 E U 

592100 E E/F/U 

592200 E E/F/U 

592300 E E/F/U 

599000 E E/F/U 

599100 E E/F/U 

599300 E E/F/U 

599400 E E/F/U 

599700 E E/F/U 

599800 E E/F/U 

610000 E E/U 

615000 E E/F/U 

619000 E E/F/U 

619900 E E/F/U 

631000 E E/U 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 42 March 2018

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

632000 E E/U 

633000 E E/U 

633800 E E 

634000 E E/F/U 

640000 E E/F/U 

650000 E E/F/U 

660000 E E/F/U 

661000 E E/F/U 

671000 E E/F/U 

672000 E E/F/U 

673000 E E/F/U 

679000 E E/U 

679500 E E/U 

680000 E E/U 

685000 E E/U 

690000 E E/U 

711000 E E/U 

711100 E E/U 

711200 E E/U 

717100 E E/F/U 

717200 E E/F/U 

718000 E E/U 

718100 E E 

719000 E E/U 

719090 E U 

719100 E E 

721000 E E/U 

721100 E E/U 

721200 E E/U 

727100 E E/F/U 

727200 E E/F/U 

728000 E E/U 

728100 E E 

729000 E E/U 

729090 E U 

729100 E E 

729200 E E/U 

730000 E E/U 

740000 E E/U 

740100 E E/U 

740500 E E/U 

750000 E E/F/U 

760000 E E/F/U 

771000 E U 

 
Part 2 Fiscal Year 2018 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2018-04 VII CER - 43 March 2018

Closing Rule Number: 45.340000 

Closing USSGL Account: 340000 Fiduciary Net Assets 

340000 Preclosing Balance 340000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

340000 E F 340000 B 

341000 E F 

342000 E F 

520000 E F 

520900 E F 

531000 E F 

531100 E F 

531200 E F 

531700 E F 

531800 E F 

531900 E F 

532000 E F 

532400 E F 

532500 E F 

532900 E F 

540000 E F 

540900 E F 

550000 E F 

550900 E F 

560000 E F 

560900 E F 

561000 E F 

561900 E F 

590000 E F 

590900 E F 

610000 E F 

631000 E F 

632000 E F 

633000 E F 

679000 E F 

680000 E F 

685000 E F 

690000 E F 

711000 E F 

711100 E F 

711200 E F 

718000 E F 

719000 E F 

721000 E F 

721100 E F 

721200 E F 

728000 E F 

729000 E F 

729200 E F 

730000 E F 

740000 E F 

740100 E F 

740500 E F